Comptroller's Office
 Policies and Procedures Manual

Effective: 01/01/2000
Revised: 02/16/2010 

CMP 308-17: Gifts, Grants and Contracts - Private


Purpose

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. 


Source

Advantage accounting system


Codes

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
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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