Chart of Accounts (COA), Finance

Chart of Accounts (COA), Finance

About PTAEO - Award/Source

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

Source creates a hierarchy of funding resources; awards represent individual/specific funding amounts and are arranged/grouped within the source hierarchy.  A depiction of this hierarchy can be found in the online COA Handbook: Award/Source Hierarchy

Awards define how an activity or function is funded. Each award is directly related to a particular funding source and is assigned a 6 character identifier; 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. 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 identifier (alpha characters). A complete listing of source groups is found at the online source hierarchy.

Source Types - The most commonly used souce types/(groups) are noted below:

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. Special Programs also include reserve funds and Central funds held for future use.

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 principal portion is required to be held by the University in perpetuity (forever) as well as funds set aside by the University as approved by the Yale Corporation. Use of revenue generated by these funds is guided by the University spending policy approved by the Corporation.

Designated for Specific Purposes (DESOP; 70000 – 71999, 73000 – 74999)
Funds established to account for balances and activity outside the Budget process. Use of this source group is restricted to The Controller’s Office.

Award/Source Purpose Code Mapping

Click here for document providing mapping and definitions of Awards/Source Purpose Codes:

Excel Purpose Code Definitions

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

Award Linkage Form

Click for Award Linkage form – This allows you to link an award to an existing project to create a new PTAO.

For any other new awards or changes to existing awards, please contact:

  • All Sources and any awards other than EXPOP, ENDOW and SPAGR –
  • Gifts/Endowments (EXPOP/ENDOW) - Gift Administration- or 203-436-5285
  • Sponsored awards (SPAGR) - Grants & Contracts Administration (GCA) - 203-785-4689 or Grant & Contract Financial Administration (GCFA) – 203-785-3630

Last Updated: January 2, 2014 (ap).