The funds required for Extramural agreements (those normally produced by the Sponsored Programs Office) are created through the Award process and reviewed by Contracts and Grants Accounting. 

All awards should be made to The Regents of the University of California — not to schools, colleges, programs or departments.

Sponsored Contracts & Grants 

Written agreements with external sponsors for research, training, public service or non-standardized services. They are authorized by:

Special State Appropriations 

Examples include lottery funds, Oiled Wildlife, Equine testing, fund 18XXX and are grouped in this category and are appropriated in the following ways:

  • Included in the base allocation to campus
  • UCOP
  • UCOP Sponsored Program division of awards

Funds in Contracts & Grants vary widely but usually begin in fund numbers "18XXX", "2XXXX", "3XXXX" and "8XXXX".  These funds are in the Sub Fund Group Types and Sub Fund Groups listed below.


Restrictions

Contract & Grant Expense should be in line with the authorized purpose as stated in the award/agreement. See the contract, grant or agreement for specific restrictions.

  • State Lottery funds must be used to educate students and not for acquisition of real property, construction of facilities, financing of research, or any other non-instructional purpose.

Please refer to the Guide on Research Compliance and the Uniform Guidance, Subpart E- Cost Principles for a comprehensive list of allowable and unallowable costs.

Common expenses and their restrictions:

  • Additional Compensation/Lectures and Similar Services
  • Per APM UCD-666, state funds may not be used to pay additional compensation for lectures or similar services. 

    Additionally:
    > An academic appointee may be paid for actual expenses incurred in presenting lectures or similar services on UC campuses other than the home campus.
    > The honorarium paid for presenting lectures or similar services may be subject to negotiation, but may not exceed $1,000 per event, which may include several related activities which take place during an employee's visit.
    > A request for payment to an employee from the home campus consistent with APM 666-8-b or -c shall be reviewed by the department chair and dean, then forwarded to the Vice Provost—Academic Affairs for approval.
    > Payment to an employee from another campus shall be made on a Temporary Intercampus Appointment/Intercampus One-Time Payment form (see PPM Section 380-75).

    Payment from gifts, endowments, contracts and grants with specifically budgeted provisions for such honoraria, Chancellor's discretionary funds, or similar sources is allowed.

  • Alcohol
  • No alcoholic beverage may be charged to state or federal funds per BUS-79.
  • Employee Morale Functions (Retirements, Employee Recognition, Department Picnics)
  • Employee morale functions (e.g., employee retirement or separation reception, employee recognition reception, department picnics, holiday events) may not be charged to State General Funds.

    Note: No university funds may be used for employee birthdays, weddings, anniversaries or for farewell gatherings for employees with less than five years of service.

    For more information please see PPM 330-80 and BFB BUS-79.

  • Entertainment
  • Entertainment expenses requiring approval on an exception basis may not be charged to State Funds; these include:
    > Expenses at rates in excess of policy guidelines;
    > Entertainment of guest's or host's spouse or equivalent;
    > Tickets to entertainment or sporting events;
    > Employee morale functions (e.g., employee retirement or separation reception, employee recognition reception, department picnics, holiday events).

    Federal or local government contract and grant funds may be used for entertainment expenses only as specifically authorized in the contract or grant budget or by agency policy, and only to the extent and for the purpose so authorized. When there is a conflict between agency and university policy, the more restrictive of the two shall apply per BUS-79.
    > No alcoholic beverage or tobacco product purchases may be charged to federal funds per BUS-79.

    Note: No university funds may be used for employee birthdays, weddings, anniversaries or for farewell gatherings for employees with less than five years of service.

  • Gifts or Non-Cash Awards to Employees
  • Federal or State Funds may not be used for:
    > Sympathy gifts and cash contributions, and
    > Raffle prizes, door prizes, and incentive gifts to complete surveys and questionnaires.

    The terms set forth in an extramural award shall govern, when such terms are more restrictive than university policy. If Federal funds will be charged, directly or indirectly, campus procedures and controls must be in place to ensure that the requirements of 2 CFR Part 200-Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards are met.  See BFB-G-41.

    Per BFB-G-41, examples of unallowable awards and gifts include the following:
    > Gifts of cash, except donations to a charity as an expression of sympathy,
    > Negotiable gift certificates and cards,
    > Gift certificates and cards for services,
    > Recreation memberships,
    > Season tickets to sporting or cultural events, and
    > Gifts provided to employees in connection with birthdays, weddings, anniversaries, holidays, farewells, graduations and other occasions of a personal nature.

  • Gifts Presented to Non-Employees
  • Federal, local government, and private contract and grant funds may not be used to purchase gifts, unless such expenses are specifically authorized in the contract or grant and only to the extent and for the purpose(s) so authorized per BFB-G-42.

    BFB-G-42 does not permit:
    > A gift to a university employee [see BFB G-41]. However, an employee may receive a token gift for volunteer service (e.g., as a research subject);
    > A gift to a near relative of a university employee;
    > A gift to any elected official, candidate for public office, organization, or committee, when the gift is a contribution to a political campaign or referendum; or
    > A gift to any person with whom a presenter has an outside business relationship (i.e., where any conflict of interest exists).

  • Honoraria
  • The following restrictions apply to honoraria:
    > Federal funds generally may not be used to make honorarium payments per UCOP Accounting Manual D-371-35 and UCD PPM 380-76.
    > State funds may not be used for payment of honoraria per UCOP Accounting Manual D-371-35.
    > The honorarium paid for presenting lectures or similar services may be subject to negotiation, but may not exceed $1,000 per event, which may include several related activities which take place during an employee's visit per APM UCD-666.

    For information on what qualifies for an honorarium, please see UCD PPM 380-76.

  • Memberships
  • > Federal and State funds may not be used for membership in organizations that discriminate per BFB-G-43.
    > Federal funds controlled by the university may not be used for payment of fees or dues to organizations that maintain legally impermissible, arbitrary, or unreasonable discriminatory membership policies or practices per BFB-G-43.
    > Memberships in airline and airport clubs are prohibited.

  • Raffle Prizes, Door Prizes, and Incentive Gifts
  • Per BFB G-41: Employee Non-Cash Awards and Other Gifts, raffle prizes, door prizes, and incentive gifts to complete surveys and questionnaires may not be charged to State or Federal Funds.

    The terms set forth in an extramural award shall govern, when such terms are more restrictive than university policy. If Federal funds will be charged, directly or indirectly, campus procedures and controls must be in place to ensure that the requirements of 2 CFR Part 200-Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards are met.

  • Sympathy Gifts and Cash Contributions
  • Per BFB G-41: Employee Non-Cash Awards and Other Gifts, Federal or State Funds may not be used for sympathy gifts or cash contributions.

  • Travel
  • The terms set forth in an extramural funding agreement govern only when such terms are more restrictive than university travel regulations
    > Contract and grant funds may only be used to reimburse spouse or domestic partner travel if the special provisions of the contract or grant are satisfied per BFB-G-28.
  • Tobacco
  • Tobacco may not be charged to state or federal funds per BUS-79.

Sub Fund Group Types
 

  • B - Federal Appropriations
  • Sub-Fund Group

    Description

    FEDAP2

    FEDERAL APPROP ARRA

    FEDAPP

    FEDERAL APPROPRIATIONS

    FGSPAP

    FEDERAL APPROP EXTRAMURAL

    FCAID

    FED CONT AGENCY INTL DEVELOPMENT

  • C - Federal Contracts
  • Sub-Fund Group

    Description

    FCAID

    FED CONT AGENCY INTL DEVELOPMENT

    FCARMY

    FED CONT US ARMY

    FCDHHS

    FED CONT HEALTH HUMAN SERVICES

    FCDHUD

    FED CONT HOUSE & URBAN DEVELOPMENT

    FCDOC

    FED CONT DEPT COMMERCE

    FCDOD

    FED CONT DEPT DEFENSE

    FCDOE

    FED CONTRACTS - DOE

    FCDOEL

    FED CONT DEPT ENER LAB

    FCDOJ

    FED CONT DEPT JUSTICE

    FCDOL

    FED CONT DEPT LABOR

    FCDOT

    FED CONT DEPT TRANSPORTATION

    FCEPA

    FED CONT ENV PROTECT AGENCY

    FCNASA

    FED CONT NATL AERO SPACE ADMINISTRATION

    FCNAVY

    FED CONT US NAVY

    FCNIH

    FED CONT NAT'L INST OF HEALTH

    FCNIHA

    FED CONT NATL INST OF HEALTH ARRA

    FCNSF

    FED CONT NATL SCI FOUNDATION

    FCOED

    FED CONT OFFC EDUCATION

    FCOEO

    FED CONT OFC ECON OPPORTUNITY

    FCOHCL

    FED CONT OVERHEAD CLRG

    FCOTHA

    FED CONT OTHER ARRA

    FCOTHR

    FED CONT OTHER

    FCUSAF

    FED CONT US AIR FORCE

    FCUSDA

    FED CONT US DEPT AGRICULTURE

    FCUSDI

    FED CONT US DEPT INTERIOR

  • D - State Appropriations (non-C&G)
  • Sub-Fund Group

    Description

    STAIDS

    SPECIAL STATE-AIDS RESEARCH

    STAPPR

    SPECIAL STATE - APPROPRIATIONS

    STARTS

    SPECIAL STATE - MATH, SCIENCE & ARTS OUT

    STBCRP

    SPECIAL STATE-BREAST CANCER RESEARCH

    STDEFM

    SPECIAL STATE-DEFERRED MAINT

    STEQER

    SPECIAL STATE-CTR EARTHQUAKE ENGR RES

    STEQUP

    SPECIAL STATE-NEW EQUIPMENT INSTRUC SUPP

    STFINA

    SPECIAL STATE-FINANCIAL AID

    STGLPC

    SPECIAL STATE-GLOBAL PEACE

    STGOVE

    SPECIAL ST - GOVERNOR'S ,RPD, GTS, GPLI

    STINCM

    SPECIAL STATE-INSTRUCT COMPUTING (LOTTRY

    STINSP

    SPECIAL STATE-ONE TIME INSTRUC SUPPORT

    STLEAS

    SPECIAL STATE-LEASE PAYMENTS

    STLOTT

    SPECIAL STATE-LOTTERY FUND FINAN CONTROL

    STMESA

    SPECIAL STATE-MATH, ENG, SCIENCE ACHIEVE

    STMRCD

    SPECIAL STATE-SAN JOAQUIN/MERCED CAMPUS

    STMTBE

    SPECIAL STATE-MTBE GASOLINE OXYGENATES

    STOBEQ

    SPECIAL STATE-OBSOLETE EQUIP (LOTTERY)

    STRESV

    SPECIAL STATE-RESERVED FOR SUPPLEMENTS

    STSPAP

    SPECIAL STATE APPROP-RESTRICTED

    STSSAP

    SPECIAL STATE-SPECIFIC

    STTRAN

    SPECIAL STATE-TRANSPORTATION STUDIES

    STTRDR

    SPECIAL STATE-TOBACCO-RELATED DISEASE RS

    STWLCN

    SPECIAL STATE-WILDLIFE CARE NETWORK

  • F - Federal Grants
  • Sub-Fund Group Description
    FAAID FED GRANT AGENCY INTL DEVELOPMENT
    FAARMY FED GRANT US ARMY
    FADHHS DEPT HEALTH HUMAN SERVICES
    FADOC FED GRANT DEPT COMMERCE
    FADOD FED GRANT DEPT DEFENSE
    FADOE FED GRANT DEPT OF ENERGY
    FADOEL FED GRANT DEPT ENER LAB
    FADOEO FED GRANT DEPT ENER OTHER
    FADOJ FED GRANT DEPT JUSTICE
    FADOT FED GRANT DEPT TRANSPORTATION
    FAEPA FED GRANT ENV PROTECTION AGENCY
    FANASA FED GRANT NATL AERO SPACE ADMINISTRATION
    FANAVY FED GRANT NATL AERO SPACE ADMINISTRATION
    FANEAH FED GRANT ENDOW ARTS HUMANITIES
    FANIH FED GRANT NAT'L INST OF HEALTH
    FANSF FED GRANTS NATL
    FAOED FED GRANT OFFC EDUCATION
    FAOTHA FED GRANT OTHER ARRA
    FAOTHR FED GRANT OTHER
    FAUSAF FED GRANT  US AIR FORCE
    FAUSDA FED GRANT US DEPT AGRICULTURE
    FAUSDI FED GRANT DEPT INTERIOR
    FGAID FED GRANT AGENCY INTL DEVELOPMENT
    FGARMY FED GRANT US ARMY
    FGDHHS DEPT HEALTH HUMAN SERVICES
    FGDOC FED GRANT DEPT COMMERCE
    FGDOD FED GRANT DEPT DEFENSE
    FGDOE FED GRANT DEPT OF ENERGY
    FGDOEA FED GRANT DEPT OF ENERGY ARRA
    FGDOEO FED GRANT DEPT ENER OTHER
    FGDOJ FED GRANT DEPT JUSTICE
    FGDOT FED GRANT DEPT TRANSPORTATION
    FGEPA FED GRANT ENV PROTECTION AGENCY
    FGNASA FED GRANT NATL AERO SPACE ADMINISTRATION
    FGNAVY FED GRANT US NAVY
    FGNEAH FED GRANT ENDOW ARTS HUMANITIES
    FGNIH FED GRANT NAT'L INST OF HEALTH
    FGNIH1 FED GRANT NAT'L INST OF HEALTH
    FGNIHA FED GRANT NATL INST OF HEALTH ARRA
    FGNSF FED GRANTS NATL SCI FDN
    FGNSFA FED GRANT NATL SCIENCE FND ARRA
    FGOED FED GRANT OFFC EDUCATION
    FGOHCL FED GRANT OVERHEAD CLRG
    FGOTHA FED GRANT OTHER ARRA
    FGOTHR FED GRANT OTHER
    FGUSAF FED GRANT  US AIR FORCE
    FGUSDA FED GRANT US DEPT AGRICULTURE
    FGUSDI FED GRANT DEPT INTERIOR
    OEWSP FEDERAL GRANT OFFICE OF ED WORK STUDY
  • H - State Appropriations - C&G
  • Sub-Fund Group Description
    CASPAP SPECIFIC STATE APP EXTRAMURAL
    STSPST SPECIAL STATE-SPECIAL STATE APPROPRIATION
  • J - Private Contracts
  • Sub-Fund Group

    Description

    PCOHCL

    PRIV C&G OVERHEAD CLRG

    PRCONT

    PRIVATE CONTRACTS

    PRDRUG

    CLINICAL TRIALS

    PRMRK2

    PRIV MARKETING BOARDS 2

    PRMRKT

    PRIV MARKETING BOARDS

  • L - Local Government
  • Sub-Fund Group Description
    LGOHCL LOCAL GOVT OVERHEAD CLRG
    LOCGOV LOCAL GOVT CONTRACTS
    UNEXSP LOCAL GOVT UNEX TRAINING AGREE
  • N - State Government
  • Sub-Fund Group Description
    CAARBF STATE AIR RES BD FFT
    CADFAF STATE FOOD & AG FFT
    CADFGF STATE FISH & GAME FFT
    CADHSF STATE  HEALTH SVCS FFT
    CADSSF STATE DEPT SOC SCV FFT
    CADTSF STATE TOXIC SUBST FFT
    CAHWF STATE DEPT HEALTH WELFARE FFT
    CAOSHF STA OFC HEAL PL DEV FFT
    CAOTHF STATE OTHER FFT
    CATRNF STATE TRANSPORT FFT
    CAWRBF STATE WATER RES BD FFT
  • P - Private Grants
  • Sub-Fund Group Description
    PRGRNT PRIV RESTRICTED GRANTS
    PRGRT1 PRIV RESTRICTED GRANTS
    PRGRT2 PRIV RESTRICTED GRANTS
  • S - State Government
  • Sub-Fund Group Description
    CAARB STATE AIR RESOURCE BD
    CADFA STATE FOOD & AGRICULTURE
    CADFG STATE FISH & GAME
    CADHS STATE CON HEALTH SERV
    CADSS STATE DEPT SOCIAL SVC
    CADTSC STATE DEPT TOXIC SUBSTANCES
    CAHW STATE DEPT HEALTH & WELFARE
    CAMRKT STATE MARKET BOARDS
    CAOHCL STATE OVERHEAD CLEARING
    CAOSHP STATE OFC SW HEAL PLANNING & DEVELOPMENT
    CAOTHR STATE OTHER
    CATRAN STATE TRANSPORTATION
    CAWRB STATE WATER RES BOARD
    CAWSP STATE DEPT OF EDUC WORK STUDY
  • V - Local Government FFT
  • Sub-Fund Group Description
    LOCGVF LOCAL GOVT CONT FFT
    UNEXSF LOCAL GOVT UNEX TRAINING AGREE FFT
  • W - Private Grants FFT
  • Sub-Fund Group Description
    PRGRTF PRIVATE GRANTS FFT
  • X - Private Contracts FFT
  • Sub-Fund Group Description
    PRCONF PRIVATE CONTRACTS FFT

Frequently Asked Questions

General

  • What is the process of establishing a new extramural fund and expense account?
  • For more information, visit Establishing New Extramural Funded Expense Accounts page.
  • What is the A-21 code on my expense account?
  • For more information on the A-21 code, visit Understanding the A-21 code page.
  • Do I have to enter an award date on the Account document?
  • On the Account document in KFS, the Account Award End Date field should be completed only when creating an account assigned to an award. In general, you should enter the end date that is indicated on the Award Lookup in KFS. Please visit the Account Award End Date page for more information and exceptions.
  • Can you transfer expenses from a non-C&G fund to a C&G fund?
  • Yes, it is allowable to transfer expenses from a non-C&G fund to a C&G fund. Please see the Cost Transfers and Cost Transfers Justification pages for the appropriate use of cost transfers, including the required documentation to support the transfer.

    Note: if expenses are being transferred to a federal or federal flow-through account, it must be recorded in the general ledger within 120 days from the close of the month in which the original charge posted to the ledger. 

  • What reports are available for Principal Investigators?
  • The PI Ledger Review (325) report in FIS Decision Support provides Principal Investigators (PIs) and Co-Investigators with financial information in a format that allows efficient and timely review of expenditures and effort posted to sponsored projects. For more information on this report, visit the Contracts & Grants PI Ledger Review page.
  • Is there training available for fiscal officers/research administrators who are new to contracts & grants?
  • Yes, please visit the Contracts & Grants Accounting Training Resources page for training opportunities.

Special State Appropriations

  • Who do I call when I need to establish an expense account for a new Special State Appropriations award in UC Funds 18xxx?
  • With the exception of Lottery Funds, you should contact the Fund Manager assigned to Special State Appropriations Funds in the A&FS Contracts & Grants Accounting Office. If you have questions on Lottery Funds, contact General Accounting.
  • If I receive an award from an existing UCOP program funded with Special State Appropriations, do I need a new UC Fund?
  • No, established programs like the Tobacco Related Disease Research Program (TRDRP) or California Breast Cancer Research (CBCRP) already have an assigned UC Fund and a new fund is not needed. 
  • Who creates the UC Fund number for new UC Davis programs funded via Special State Appropriations?
  • The Fund Manager assigned to the Special State Appropriations activity in the Contracts & Grants Accounting Office will establish a new UC Fund. The Fund Manager will notify you via email when the fund has been established so you can initiate your new expense account(s) in the fund.
  • How will the budget for my Special State funded award from an existing UCOP – managed program post to my account?
  • Your budget will post to your award account via the Interlocation Transfer of Funds (ITF) mechanism. Once the ITF posts, CGA Fund Manager will simply distribute the budget from SUB8 to the categories shown in the Award Notice.
  • For an award issued from an existing Special State funded program, what is the process to notify the requester of my KFS account?
  • You must complete the Transfer of Funds (TOF) form provided by the UCOP Research Grants Program Office (RGPO). You must complete the TOF with the UCD Chart, the KFS account number and the UC Account Number you are using in your new KFS account. Once the form is completed you will need to upload the completed form to the Proposal Central website.
  • For a new Special State funded program, how will the budget post to my new account?
  • New Special State funded programs are typically allocated to your account once the Budget Office receives the authorization letter from UCOP. 
  • How long will my department be able to spend appropriated funding for a program that is funded via Special State Appropriations?
  • Normally, just 35 months from the start of the UC fiscal year in which the first budget transaction posts, but you must confirm each case with the A&FS C&G Fund Manager handling the Special State Fund. All expenses must be posted by the close of the May ledger of the reverting year as final requests for reimbursement of expenses posted need to be in the state's hands by the middle of June of that year.
  • How do I handle an overdraft in my Special State Appropriation account as I approach the end of a fiscal year?
  • It is required that you review your accounts in the Analytical Ledger Review system on a monthly basis. In that review you are expected to clear overdrafts on a timely basis. If you do not clear an overdraft, the Fund Manager in the A&FS C&G Accounting Office will temporarily move it to the designated dean's office account and your dean's office will be notified of the error.
  • Which office is responsible for preparing the Annual and Final Fiscal Reports for awards issued by the TRDRP and CBCRP?
  • The A&FS Contracts & Grants Office. The Fund Manager assigned to these awards will prepare the reports and the A&FS CGA Manager will sign them.
  • The TRDRP or CBCRP award I have just received reflects an indirect cost component. Will my indirect costs post on subject direct costs each day as is the case with extramurally funded awards?
  • No, since KFS will not currently accept indirect cost rates and codes in accounts funded with Special State Appropriations, the indirect costs will not be included in the nightly A&FS feeds that post indirect costs. Instead, the CGA Fund Manager will post the indirect costs on the prior month's subject directs, just after the prior month's ledger has closed. You will need to take this lag time into account when forecasting expenses.