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Comptroller's Office |
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| Effective: 01/01/2000 |
Revised:
02/16/2010
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CMP 308-17: Gifts, Grants and Contracts - Private |
To list and define private gift, grant and contract revenue and sub-revenue source codes to be used for deposits of funds to restricted and local NAU accounts.
Advantage accounting system
The revenue source codes listed below are to be used for deposits of private gift, grant and contract revenue to restricted and local NAU accounts.
| Sub-Revenue Source Name |
Code Number | Definition | |
|---|---|---|---|
| Revenue Source |
Sub- Revenue |
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| Grant & Contract Funds | |||
| Restricted Receipts - Private Exchange | 5390 | 02 | Revenues received from private organizations and foundations to fund sponsored program Dept/Units activity when equal or similar value (goods/services) are exchanged (e.g. research grant). |
| Restricted Receipts - Private Non-Exchange | 539N | 02-05 | Revenues received from private organizations and foundations to fund sponsored program Dept/Units activity when equal or similar value (goods/services) are not exchanged (e.g., non-research grant deliverable is not provided to grantor or benefit of grant passes to a 3rd party). |
| Sponsored Transfers | 8100 | 00 | Transfer of funds from a privately funded sponsored program Dept/Unit to an unrestricted Dept/Unit, e.g., residual transfer. |
| Foundation Reimbursements | |||
| NAU Foundation Reimbursement - Exchange | 5391 | 01 | Only use 5391 when equal or similar value (goods or services) are exchanged. Do not use to record reimbursement from private gifts. Use 5393 instead. |
| NAU Foundation Reimbursement - Non-Exchange | 5393 | 01 | Use to record reimbursement from private gifts held at the NAU Foundation. |
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