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, 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 GroupDescription
    FEDAP2FEDERAL APPROP ARRA
    FEDAPPFEDERAL APPROPRIATIONS
    FGSPAPFEDERAL APPROP EXTRAMURAL
    FCAIDFED CONT AGENCY INTL DEVELOPMENT
  • C - Federal Contracts
  • Sub-Fund GroupDescription
    FCAIDFED CONT AGENCY INTL DEVELOPMENT
    FCARMYFED CONT US ARMY
    FCDHHSFED CONT HEALTH HUMAN SERVICES
    FCDHUDFED CONT HOUSE & URBAN DEVELOPMENT
    FCDOCFED CONT DEPT COMMERCE
    FCDODFED CONT DEPT DEFENSE
    FCDOEFED CONTRACTS - DOE
    FCDOELFED CONT DEPT ENER LAB
    FCDOJFED CONT DEPT JUSTICE
    FCDOLFED CONT DEPT LABOR
    FCDOTFED CONT DEPT TRANSPORTATION
    FCEPAFED CONT ENV PROTECT AGENCY
    FCNASAFED CONT NATL AERO SPACE ADMINISTRATION
    FCNAVYFED CONT US NAVY
    FCNIHFED CONT NAT'L INST OF HEALTH
    FCNIHAFED CONT NATL INST OF HEALTH ARRA
    FCNSFFED CONT NATL SCI FOUNDATION
    FCOEDFED CONT OFFC EDUCATION
    FCOEOFED CONT OFC ECON OPPORTUNITY
    FCOHCLFED CONT OVERHEAD CLRG
    FCOTHAFED CONT OTHER ARRA
    FCOTHRFED CONT OTHER
    FCUSAFFED CONT US AIR FORCE
    FCUSDAFED CONT US DEPT AGRICULTURE
    FCUSDIFED CONT US DEPT INTERIOR
  • D - State Appropriations (non-C&G)
  • Sub-Fund GroupDescription
    STAIDSSPECIAL STATE-AIDS RESEARCH
    STAPPRSPECIAL STATE - APPROPRIATIONS
    STARTSSPECIAL STATE - MATH, SCIENCE & ARTS OUT
    STBCRPSPECIAL STATE-BREAST CANCER RESEARCH
    STDEFMSPECIAL STATE-DEFERRED MAINT
    STEQERSPECIAL STATE-CTR EARTHQUAKE ENGR RES
    STEQUPSPECIAL STATE-NEW EQUIPMENT INSTRUC SUPP
    STFINASPECIAL STATE-FINANCIAL AID
    STGLPCSPECIAL STATE-GLOBAL PEACE
    STGOVESPECIAL ST - GOVERNOR'S ,RPD, GTS, GPLI
    STINCMSPECIAL STATE-INSTRUCT COMPUTING (LOTTRY
    STINSPSPECIAL STATE-ONE TIME INSTRUC SUPPORT
    STLEASSPECIAL STATE-LEASE PAYMENTS
    STLOTTSPECIAL STATE-LOTTERY FUND FINAN CONTROL
    STMESASPECIAL STATE-MATH, ENG, SCIENCE ACHIEVE
    STMRCDSPECIAL STATE-SAN JOAQUIN/MERCED CAMPUS
    STMTBESPECIAL STATE-MTBE GASOLINE OXYGENATES
    STOBEQSPECIAL STATE-OBSOLETE EQUIP (LOTTERY)
    STRESVSPECIAL STATE-RESERVED FOR SUPPLEMENTS
    STSPAPSPECIAL STATE APPROP-RESTRICTED
    STSSAPSPECIAL STATE-SPECIFIC
    STTRANSPECIAL STATE-TRANSPORTATION STUDIES
    STTRDRSPECIAL STATE-TOBACCO-RELATED DISEASE RS
    STWLCNSPECIAL STATE-WILDLIFE CARE NETWORK
  • F - Federal Grants
  • Sub-Fund GroupDescription
    FAAIDFED GRANT AGENCY INTL DEVELOPMENT
    FAARMYFED GRANT US ARMY
    FADHHSDEPT HEALTH HUMAN SERVICES
    FADOCFED GRANT DEPT COMMERCE
    FADODFED GRANT DEPT DEFENSE
    FADOEFED GRANT DEPT OF ENERGY
    FADOELFED GRANT DEPT ENER LAB
    FADOEOFED GRANT DEPT ENER OTHER
    FADOJFED GRANT DEPT JUSTICE
    FADOTFED GRANT DEPT TRANSPORTATION
    FAEPAFED GRANT ENV PROTECTION AGENCY
    FANASAFED GRANT NATL AERO SPACE ADMINISTRATION
    FANAVYFED GRANT NATL AERO SPACE ADMINISTRATION
    FANEAHFED GRANT ENDOW ARTS HUMANITIES
    FANIHFED GRANT NAT'L INST OF HEALTH
    FANSFFED GRANTS NATL
    FAOEDFED GRANT OFFC EDUCATION
    FAOTHAFED GRANT OTHER ARRA
    FAOTHRFED GRANT OTHER
    FAUSAFFED GRANT  US AIR FORCE
    FAUSDAFED GRANT US DEPT AGRICULTURE
    FAUSDIFED GRANT DEPT INTERIOR
    FGAIDFED GRANT AGENCY INTL DEVELOPMENT
    FGARMYFED GRANT US ARMY
    FGDHHSDEPT HEALTH HUMAN SERVICES
    FGDOCFED GRANT DEPT COMMERCE
    FGDODFED GRANT DEPT DEFENSE
    FGDOEFED GRANT DEPT OF ENERGY
    FGDOEAFED GRANT DEPT OF ENERGY ARRA
    FGDOEOFED GRANT DEPT ENER OTHER
    FGDOJFED GRANT DEPT JUSTICE
    FGDOTFED GRANT DEPT TRANSPORTATION
    FGEPAFED GRANT ENV PROTECTION AGENCY
    FGNASAFED GRANT NATL AERO SPACE ADMINISTRATION
    FGNAVYFED GRANT US NAVY
    FGNEAHFED GRANT ENDOW ARTS HUMANITIES
    FGNIHFED GRANT NAT'L INST OF HEALTH
    FGNIH1FED GRANT NAT'L INST OF HEALTH
    FGNIHAFED GRANT NATL INST OF HEALTH ARRA
    FGNSFFED GRANTS NATL SCI FDN
    FGNSFAFED GRANT NATL SCIENCE FND ARRA
    FGOEDFED GRANT OFFC EDUCATION
    FGOHCLFED GRANT OVERHEAD CLRG
    FGOTHAFED GRANT OTHER ARRA
    FGOTHRFED GRANT OTHER
    FGUSAFFED GRANT  US AIR FORCE
    FGUSDAFED GRANT US DEPT AGRICULTURE
    FGUSDIFED GRANT DEPT INTERIOR
    OEWSPFEDERAL GRANT OFFICE OF ED WORK STUDY
  • H - State Appropriations - C&G
  • Sub-Fund GroupDescription
    CASPAPSPECIFIC STATE APP EXTRAMURAL
    STSPSTSPECIAL STATE-SPECIAL STATE APPROPRIATION
  • J - Private Contracts
  • Sub-Fund GroupDescription
    PCOHCLPRIV C&G OVERHEAD CLRG
    PRCONTPRIVATE CONTRACTS
    PRDRUGCLINICAL TRIALS
    PRMRK2PRIV MARKETING BOARDS 2
    PRMRKTPRIV MARKETING BOARDS
  • L - Local Government
  • Sub-Fund GroupDescription
    LGOHCLLOCAL GOVT OVERHEAD CLRG
    LOCGOVLOCAL GOVT CONTRACTS
    UNEXSPLOCAL GOVT UNEX TRAINING AGREE
  • N - State Government
  • Sub-Fund GroupDescription
    CAARBFSTATE AIR RES BD FFT
    CADFAFSTATE FOOD & AG FFT
    CADFGFSTATE FISH & GAME FFT
    CADHSFSTATE  HEALTH SVCS FFT
    CADSSFSTATE DEPT SOC SCV FFT
    CADTSFSTATE TOXIC SUBST FFT
    CAHWFSTATE DEPT HEALTH WELFARE FFT
    CAOSHFSTA OFC HEAL PL DEV FFT
    CAOTHFSTATE OTHER FFT
    CATRNFSTATE TRANSPORT FFT
    CAWRBFSTATE WATER RES BD FFT
  • P - Private Grants
  • Sub-Fund GroupDescription
    PRGRNTPRIV RESTRICTED GRANTS
    PRGRT1PRIV RESTRICTED GRANTS
    PRGRT2PRIV RESTRICTED GRANTS
  • S - State Government
  • Sub-Fund GroupDescription
    CAARBSTATE AIR RESOURCE BD
    CADFASTATE FOOD & AGRICULTURE
    CADFGSTATE FISH & GAME
    CADHSSTATE CON HEALTH SERV
    CADSSSTATE DEPT SOCIAL SVC
    CADTSCSTATE DEPT TOXIC SUBSTANCES
    CAHWSTATE DEPT HEALTH & WELFARE
    CAMRKTSTATE MARKET BOARDS
    CAOHCLSTATE OVERHEAD CLEARING
    CAOSHPSTATE OFC SW HEAL PLANNING & DEVELOPMENT
    CAOTHRSTATE OTHER
    CATRANSTATE TRANSPORTATION
    CAWRBSTATE WATER RES BOARD
    CAWSPSTATE DEPT OF EDUC WORK STUDY
  • V - Local Government FFT
  • Sub-Fund GroupDescription
    LOCGVFLOCAL GOVT CONT FFT
    UNEXSFLOCAL GOVT UNEX TRAINING AGREE FFT
  • W - Private Grants FFT
  • Sub-Fund GroupDescription
    PRGRTFPRIVATE GRANTS FFT
  • X - Private Contracts FFT
  • Sub-Fund GroupDescription
    PRCONFPRIVATE 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.