What activities do not have budgets in UFS?

The table below details those activities and sources of funds for which budgets are not created in UFS, unless your Finance Business Partner/Institution Finance Manager tells you otherwise. These activities are monitored by comparing Actual expenditure to Actual income.

SoF CodeSoF NameMain Usage
0***Balance SheetPetty cash, key deposits, money on deposit, Debtors, Creditors
B***Funded from External SourcesRecoverable costs and related income
C***Funded from University SourcesThis SoF is used for historic reasons
EA** to EE** and F***Specific ReservesMonies are given for a specific purpose. Income cannot be moved from these Source of Funds (SoF)
EF00 to EZZZGeneral DonationsExpenditure can be charged here but income cannot be moved
GAAAExternal TradingFor trading with customers outside the University
GAABInternal TradingTrading between institutions within Cambridge University
GB**Other Trading Income & RTSGResearch Training Support Grants, college support
H***DonationsDonations with specific criteria for their use
J***OfS or UKRI InitiativesIncome from OfS or UKRI for specific purposes e.g. capital projects
K - PermanentTrust Funds PermanentThese have to be legally established. The capital funds cannot be spent, only the income earned
K - SpendableTrust Funds SpendableBoth the capital and the income on these funds are available to spend but must be spent specifically as the trust fund states
M***ResearchAll research grant activity is detailed in the Grants module and then summarised in the GL using the M source of funds range
P***BuildingsUsed and controlled by EM
Z***DepreciationProcessed centrally by the Finance Division, little impact on institutional accounts