The annual approved State Budget contains a list of approved amounts allocated to the university for General State Support.
State General funds are appropriated in the following ways:
- UCOP or another UC campus via and Interlocation Transfer of Funds (ITL or ITF); automatically becomes part of your base budget
- Budget Office via a KFS Budget Adjustment (BA) document
- Dean's/Vice Chancellor's Office via a BA document
- 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.
> 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 $1,500 per event, which may include several related activities which take place during an employee's visit.
> Payment to an employee from another campus shall be made on a Temporary Intercampus Appointment/Intercampus One-Time Payment form (UPAY 644C-T-Interlocation One-Time Payment form).
> A request for payment to an employee from the home campus shall be reviewed by the department chair and dean, then forwarded to the Vice Provost—Academic Affairs, with approvals according to the Delegation of Authority.
> Payment from gifts, endowments, contracts and grants with specifically budgeted provisions for such honoraria, Chancellor's discretionary funds, or similar sources is allowed.
- Alcoholic beverages may not be charged to State General Funds per UCD PPM 330-80.
- Capital Projects
- State General funds up to $100,000 may be used on capital projects per State Budget Act.
- Debt Service Payments
- State General Funds may not be used for debt service payments per Sec 3.00 of the 2016-17 Budget Act - General Sections Statewide.
- Employee Morale Functions (Retirements, Employee Recognition, Department Picnics)
Employee morale functions (e.g., employee retirement or separation reception, employee recognition reception, department picnics, TGFS tickets, Soaring to New Heights tickets, holiday events) may not be charged to State General Funds.
Also note, no university funds may be used for employee birthdays, weddings, anniversaries or for farewell gatherings for employees with less than 5 years of service.
Entertainment expenses requiring approval on an exception basis may not be charged to State General 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). Also note, no university funds may be used for employee birthdays, weddings, anniversaries or for farewell gatherings for employees with less than 5 years of service.
For more information please see UCD PPM 330-80 and BFB-BUS-79.
- Gifts or Non-Cash Awards to Employees
Per BFB-G-41, 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.
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.
Please review the Employee Non-Cash Award or Prize - Guidelines.
- Gifts Presented to Non-Employees
Per BFB-G-42, expenditures for gifts to non-university individuals or organizations may not be charged to State General funds, except for a gift awarded to a student for an academic achievement.
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).
Please review the Non-Employee Non-Cash Gift/Award or Prize - Guidelines.
> State funds may not be used for payment of honoraria per UCOP Accounting Manual D-371-35.
> Academic Appointees: The honorarium paid for presenting lectures or similar services may be subject to negotiation, but may not exceed $1,500 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.
> State funds may not be used for membership in organizations that discriminate per BFB-G-43.
> Memberships in social organizations may not be paid with State General funds per BFB-G-43.
> Memberships in airline and airport clubs are prohibited per BFB-G-43.
- Raffle Prizes, Door Prizes, and Incentive Gifts
- Per BFB-G-41, raffle prizes, door prizes, and incentive gifts to entice employee participation in an event or to complete surveys and questionnaires may not be charged to State Funds.
- Salary (Above NIH Cap, Fundraising, Health Sciences)
Salary - Above NIH Cap
> State appropriations, including State General funds, may not be used to pay for the National Institutes of Health (NIH) / SAMHSA-funded salary above the NIH salary cap rate per UCOP memo-operating guidance on NIH/SAMHSA salary cap and UCOP APM-667 .
> Unrestricted funds, including gift funds and health science compensation plan funds, may be used.
Salary - Fundraising
> General funds may not be used for salary support for fundraisers (those who solicit, meet, and/or contact donors) in Institutional Support accounts (generally central University Relations); they may be used for development-related administrative activities (e.g., gift processing and clerical support) in Institutional Support accounts and for all fundraising activities in non-Institutional Support accounts (typically public service activities in the dean’s office or departments) per UC Asst VP Barber to campus development officers 6/15/00.
Salary - Health Sciences
> State funds, including General funds, may not be used for the portion of health sciences compensation plan base salary (i.e., 'X' component) that exceeds the fiscal year salary scale for the plan member's rank and step. These funds also may not be used for optional additional compensation (i.e., 'Y' and 'Z' components) of health science compensation plan members. See Accounting Manual Section P-196-37.
- Sympathy Gifts and Cash Contributions
- Per BFB-G-41, and BFB-G-42, State Funds may not be used for sympathy gifts or cash contributions.
- Tickets to Entertainment or Sporting Events
- Tickets to entertainment or sporting events may not be charged to State General Funds per PPM 330-80 and BFB BUS-79.
- Tobacco may not be charged to State General Funds per BFB BUS-79.
First Class Travel
> State funds may not be used to pay for the additional costs of first class travel unless it meets the requirements in BFB G-28.
Spouse or Domestic Partner Travel
> Spouse or domestic partner travel expenses may not be charged to state funds. 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. Various non-state funds controlled by the university may be used to fund spouse or domestic partner travel, but only within the restrictions, if any, governing the use of the fund and within the policy set forth in BFB G-28.
Sub Fund Group Types
- G - State General Funds
Sub-Fund Group Description GENAID GENERAL FUNDS-AIDS RESEARCH MAIN SUPPORT GENBIO GENERAL FUNDS-BIOTECHNOLOGY RESEARCH GENCOO GENERAL FUNDS-CENTER FOR COOPERATIVES GENDEF GENERAL FUNDS-DEF MAINT/SPEC PROJECTS GENDMI GENERAL FUNDS-DIGITAL INNOV PRM (DIMI) GENELL GENERAL FUNDS-ENGLISH LANGUAGE LEARNERS GENESI GEN FUND-EMPLOYEE SYSTEMS INITIATIVE DIS GENFAC GENERAL FUNDS-FACULTY RESEARCH GRANTS GENFND GENERAL FUNDS GENFRM GENERAL FUNDS-FARM PERSONNEL MANAGEMENT GENGEN GENERAL FUNDS-GENETIC RESOURCES CONSERV GENGER GENERAL FUNDS-ACAD GERIATRIC RESOURCES GENH20 GENERAL FUNDS-WATER RESOURCES CENTER GENICR GENERAL FUNDS-INDIRECT COST RECOVERY GENIER GENERAL FUNDS-INSTRUCTIONAL EQUIP REPLA GENIND GENERAL FUNDS-INDUSTRY/UC COOP RES INIT GENIPM GENERAL FUNDS-INTEGRATED PEST MANAGEMENT GENIUC GENERAL FUNDS-INSTRUCTIONAL USE OF COMPT GENLSI GENERAL FUNDS - LIFE SCIENCE INFORMATICS GENMED GENERAL FUNDS-MEDICAL RESIDENCIES GENMIC GENERAL FUNDS-MICROELECTRONICS RES GENMOS GENERAL FUNDS-MOSQUITO RESEARCH GENOUT GENERAL FUNDS-ACADEMIC OUTREACH PROGRAMS GENSAA GENERAL FUNDS-UTILITIES GENSAL GENERAL FUNDS-SALINITY DRAINAGE RES GENSMT GENERAL FUNDS-SMART PROGRAM GENSUS GENERAL FUNDS-SUSTAINABLE AGRICULTURE GENTOX GENERAL FUNDS-TOXIC SUBSTANCES RESEARCH GENUGT GENERAL FUNDS-UNDERGRAD TEACHING EXCELL GENVAC GENERAL FUNDS-VACATION ACCRUAL FUND
Frequently Asked Questions
- If I exceed the entertainment limits can I still charge State Funds for amounts under the limit?
- You may charge state funds for amounts within the entertainment limits. Expenses above the limits should be charged to an unrestricted non-state fund.
- Can I temporarily charge health compensation salaries above the fiscal year salary scale (non-X component) to State General Funds?
- It is not appropriate to use State General Funds to fund unallowable expenditures on a temporary basis. If you know the expenses are unallowable you should use an appropriate fund source to directly charge those expenses to.