ABOUT AWARD | AWARD ATTRIBUTES | AWARD PURPOSE CODE MAPPING

About Award/Source

Awards and sources are used to categorize and define the University's funding resources.

Awards define how an activity or function is funded.  Each award is directly related to a particular funding source and is assigned 6 characters; sponsored awards begin with a letter and non-sponsored awards end with 1 or 2 letters depending on the source of funds.  The other 4-5 characters are numbers.  Awards have attributes that promote the observation of restrictions imposed by the donor or sponsor.

There are 3 main types of awards:

• Sponsored - consists of grants and contracts and other similar agreements entered into between the University and a federal or non-federal sponsor for the purpose of advancing research, training, and other activities; there is generally a one-to-one relationship between sponsored awards and the projects they are funding.
• Contributed Income - funded either from an expendable gift or an individual endowment source.
• General Fund - funded from general appropriations, special programs, or funds designated for specific purposes.

Sources are financial resources generated through major revenue streams.  Each source may have many awards but each award can have only one source; sources are represented by a 5 digit number. 

Types of sources include:

General Appropriations (GENAP; 00001 – 00050)

General Appropriations funds represent the financial resources made available to units by the Provost (for centrally funded units) or by the Dean (for self-support schools) to enable the accomplishment of agreed-upon programs.

At the commencement of each budget cycle, the Office of Budget and Planning provides to each unit a planning estimate of the GA funds that will be available to the unit. The estimate does not necessarily correspond to the final amount of funds available, as this determination is made through a process of program review with the Office of the Provost.

However, with the planning estimate in mind, the unit must develop a budget proposal for all funding sources, linking its proposal to an explanation of its mission and programs. The final determination of GA funds to be made available to each unit is at the discretion of the Provost.

Special Programs (SPPRO; 00051 - 00090)

Special Programs or current use funds represent income available to the unit that has an unrestricted use.  This income can be from external or internal sources and is generally not factored into budget planning or used within one fiscal year.

Sponsored Agreements (SPAGR; 42000 – 49999)

Sponsored agreements, or grant awards, are monies provided by a donor agency that have specific spending guidelines, a beginning and end date, and a requirement that unused funds be returned. 

Expendable Gifts – Operating (EXPOP; 50000 – 59999)

An expendable gift is provided to the University from a donor and is available for spending in its entirety either on a specific donor defined purpose or in an unrestricted manner. 

Endowment and Similar Funds (ENDOW; 00100 – 29999)

Endowment funds are gifts where the corpus will be held forever, and only a portion of the investment income will be spent for the purpose designated by the donor or, if no purpose is designated, for unrestricted use.

Award/Source Attributes

Each award must have:

• a name that must be unique. Can use up to 30 characters. Names are assigned centrally.
• a purpose code that indicates the purpose for which the source is to be utilized, as specified by the donor or sponsor.
• a principal investigator who is the person responsible for the activity funded by a sponsored Award, typically the same as the principal investigator of a grant or contract.
• a source linked to the award.
• start/end dates within which transactions are valid for this award.
• an allowability schedule that shows restrictions on expenditure types that can be used with this award as specified by the sponsor or donor.
• an award installment: a particular period of a sponsored award, e.g., year 2 of a 3-year grant.
• an indirect cost schedule that determines the overhead rate to be applied.
• an A-21 classification that supports the calculation of indirect costs as defined in OMB Circular A-21.

Each source must have:

• a name that must be unique. Can use up to 30 characters. Names are assigned centrally.
• a purpose code that indicates the purpose for which the source is to be utilized, as specified by the donor or sponsor.
• an expendability flag that is used with endowment sources to indicate whether principal, gains and yield are expendable on the specific endowment source.

Award/Source Purpose Code Mapping

Only unique sources will have purpose codes; unique source and award purpose codes have a one-to-one relationship.