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The J Sources of Funds are used to account for non-research grants received from the Higher Education Funding Council for England (HEFCE) and other bodies for specific purposes, together with the associated expenditure, whether revenue expenditure or expenditure on capital equipment.

Restrictions on the use of ‘J’ Source of funds

J Sources of Funds are not used for the funding of construction or refurbishment projects (see P Source of Funds codes).

J Sources of Funds are not used for unrestricted grants: unrestricted grant funding from HEFCE is credited to the Chest (Source of Funds AFAA).

Distinction between donations (H) and grants (J)

The distinction between restricted / specific donations (H) and restricted / specific grants (J) is based on the following definition of specific grants for this purpose.

Specific grants for this purpose are transfers of resources by government and similar bodies to the University in return for compliance with specified conditions, other than the funding of research.

For this purpose, government and similar bodies consist of the following:

  • UK government departments and their agencies;
  • Non-departmental public bodies, as defined by the Cabinet Office (including Arts Council England and the Heritage Lottery Fund);
  • Local government;
  • EU funding agencies;
  • Local and regional funding agencies; and
  • NHS bodies (but not charities connected with NHS bodies).

Voluntary (ie non-contractual) restricted income received from a body not included in this list, even if referred to as a grant in the relevant paperwork, is to be treated as a specific donation (H Source of Funds).

Range of codes

The range of codes is currently organised as follows:

  • JAAA to JNZZ: Specific grants from HEFCE
  • JTAA to JTZZ: Specific grants from the funding body for teacher training (currently NCTL)
  • JUAA to JUZZ: Specific grants from other bodies

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