The table below details those activities and sources of funds for which budgets are not created in UFS. These activities are monitored by comparing Actual expenditure to Actual income.
SoF Code | SoF Name | Main Usage |
0*** | Balance Sheet | Petty cash, key deposits, money on deposit, Debtors, Creditors |
B*** | Funded from External Sources | Recoverable costs and related income |
C*** | Funded from University Sources | This SoF is used for historic reasons |
EA** to EE** and F*** | Specific Reserves | Monies are given for a specific purpose. Income cannot be moved from these SoFs |
EF00 to EZZZ | General Donations | Expenditure can be charged here but income cannot be moved |
GAAA | External Trading | For trading with customers outside the University |
GAAB | Internal Trading | Trading between institutions within Cambridge University |
GB** | Other Trading Income & RTSG | Research Training Support Grants, college support |
H*** | Donation | Donations with specific criteria for their use |
J*** | HEFCE Initiatives | Income from HEFCE for specific purposes e.g. capital projects |
K - Permanent | Trust Funds Permanent | These have to be legally established. The capital funds cannot be spent, only the income earned |
K - Spendable | Trust Funds Spendable | Both the capital and the income on these funds are available to spend but have to be spent specifically as the trust fund states |
M*** | Research | All research grant activity is detailed in the Grants module and then summarised in the GL using the M source of funds range |
P*** | Buildings | Used and controlled by EM |
Z*** | Depreciation | Processed centrally by the Finance Division, little impact on departmental accounts |