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:
- Signed contract, grant, or agreement through Office of Research - Sponsored Programs unit, and the creation of a fund and budget document by Contracts & Grants Accounting.
Special State Appropriations
Examples include lottery funds, Oiled Wildlife, Equine testing, 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
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.
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 university 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
- 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
- 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 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 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.
- Which office is responsible for preparing the Annual and Final Fiscal Reports for awards issued by the TRDRP and CBCRP?
- The Contracts & Grants Office. The Fund Manager assigned to these awards will prepare the reports and the CGA Manager will sign them.