02.03 Gifts, Grants, & Contracts (03000-03999)
03110 Federal Government Grant or Contract
Grant or contract receipts from Federal sources. Excludes receipts from appropriations.
03118 Government Sub-Grant/Contract From Other OUS
Receipts of grant or contract revenue from an institution of higher education within OUS. Original grant or contract must have been from a governmental source. this account code is to be used only with fund types: 31 (Federal Funds Restricted), 32 (State of Oregon Funds Restricted), and 33 (Other Government Funds Restricted). For sub-grants/contracts within OUS of non-governmental grants/contracts see account code 03218.
03120 State of Oregon Government Grant/Contract
Grant or contract receipts from State of Oregon sources. Excludes receipts from appropriations (see FASOM 02.02). See section 02.04 - State Agency Transfers, for transfers from state agencies.
03130 Local Government Grant/Contract
Receipts of grants or contracts from local government bodies including municipalities, counties, school districts or any other legally recognized district or body within the State.
03140 Non Oregon State Government Grant/Contract
Receipts of grants or contracts from states other than Oregon.
03150 Foreign Government Grant/Contract
Receipts of grants or contracts from foreign governmental bodies.
03160 Other Government Grant/Contract
Receipts of grants or contracts from governmental entities not otherwise listed.
03210 Private Individuals Grant/Contract
Receipts of grants or contracts from grantors not representing a formal organization or agency.
03218 Non-Government Sub-Grant/Contract From Other OUS
Receipts of grant or contract revenue from an institution of higher education with OUS. Original grant or contract must have been from a non-governmental source. this account code is to be used only with fund types: 34 (Private Funds Restricted), and 35 (Foundation Funds Restricted). For sub-grants/contracts within OUS of Federal, State of Oregon or other governmental grants/contracts see account code 03118.
03230 Foundations, Associations, & Societies Grant/Contract
Receipts of grants or contracts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (see account code 03220 - Commercial Business GC).
03240 Non-OUS Institute of Higher Education Grant/Contract
Receipts of a grant or contract from any institution of higher education not within the Oregon University System.
03260 Campus Affiliated Foundation Grant/Contract
Grant and contract receipts from a campus affiliated foundation.
03303 Pell Grant Administrative Cost Recovery
Receipts from the recovery of facilities and administrative costs associated with the administration of a Pell Grant program.
03400 Facilities & Administrative (F & A) Cost Recovery
Receipts from the recovery of facilities and administrative costs associated with the administration of a gift, grant or contract.
03410 Facilities & Administrative (F&A) Cost Recovery Redistribution
Facilities and Administrative Cost Recovery Redistribution
03500 Refunds to Grantors
Gifts, grants or contracts returned to the grantor or their designee.
03621 Commercial Business Gift
Receipts of gifts from commercial enterprises. (See account 03622 for In-Kind gifts from Commercial Businesses) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations).
03622 Commercial Business In-Kind Gift
Receipts of In-Kind gifts from commercial enterprises. (See account 03621 for other gifts from Commercial Businesses.) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations).
03631 Foundations, Associations, & Societies Gift
Receipts of gifts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (see account code 03620 - Commercial Business Gift).
03651 Campus Affiliated Foundation Gift
Gift receipts from a campus affiliated foundation.
03701 Oregon XI-G Capital Grants
Receipts of capital grants from State of Oregon that map to Capital Grants and Gifts caption in the financial statements.
03702 Oregon XI-Q Capital Grants
Receipts of capital grants from State of Oregon that map to Capital Grants and Gifts caption in the financial statements.
03703 Oregon Lottery Capital Grants
Receipts of capital grants from State of Oregon that map to Capital Grants and Gifts caption in the financial statements.
