Comptroller's Office  Policies and Procedures Manual
Effective: 01/01/2000	Revised: 01/11/2007

CMP 308-14: Grants and Contracts - Federal

To list and define federal grant and contract revenue and sub-revenue source codes

Advantage accounting system

Sub-Revenue Source Name	Code Number		Definition
	Revenue Source	Sub- Revenue
Restricted Receipts—Federal	5330	10	Revenues received from Health and Human Services to fund sponsored program Dept/Units
Restricted Receipts—Federal	5330	20	Revenues received from the National Science Foundation (NSF) to fund sponsored program Dept/Units
Restricted Receipts—Federal	5330	30	Revenues received from the  Department of Education (DOE) to fund sponsored program Dept/Units
Restricted Receipts—Federal	5330	40	Revenues received from the  Department of Agriculture to fund sponsored program Dept/Units
Restricted Receipts—Federal	5330	50	Revenues received from other Federal agencies to fund sponsored program Dept/Units
Sponsored Transfers	8100	00	Authorized transfer of funds from a federally funded sponsored program Dept/Unit to an unrestricted Dept/Unit (e.g., residual transfer).