All these Sources of Funds designate what the University describes as self-supporting activities. They should be self-funding in that they cover all of their related costs. Thus an overriding principle is that the full costs of an activity should be matched against the income received.
GAAA: External trading
To be used to record all income and expenditure incurred in providing a service to customers outside the University. External customers include Associated Bodies, the Colleges, individual staff and students.
This Source of Funds is particularly important, since for taxation purposes we need to declare the value of our external sales.
GAAB: Internal trading
To be used to record all income and expenditure incurred in providing a service to other University Departments. (A Department receiving services from within the University should code the costs charged by another Department to the Source of Funds appropriate to its own funding for that activity.)
GAAD / GAAF: Inventory controls
To be used to record inventory (stock) movements for departments using the Inventory module within CUFS (GAAD) and for departments operating a stock / stores system outside of the Inventory module (GAAF). Contact the Inventory helpdesk for advice on using these Sources of Funds to manage departmental inventories (stores).
GAAE / GAAH: Research facility sustainability reserve
Trading reserves for major (GAAE) and small (GAAH) research facilities may be transferred to Source of Funds GAAE /GAAH as appropriate to ring-fence reserves for future investment in the facility.Please contact your School Finance Manager if you operate a research facility and would be interested in using these Sources of Funds.
GB**: Research training support grants and other studentships
Income from sponsors to support research students, other than those dealt with on the grants module.
- GBAA used for non-commercial sponsors
- GBAB used for commercial sponsors who will be charged VAT
GC**: Gift Aid from subsidiary companies
Income received by departments from any of the University’s subsidiary companies including Cambridge Enterprise Ltd and Cambridge University Technical Services Ltd.
GD** / GF**: College support grants
Income received from the Colleges to support the research activities of students and fellows.