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AAA*: Chest non-pay

Principally AAAA, this is the Source of Funds for non-pay expenditure.

The allocation is based on the annual planning exercise carried out by Schools in the Michaelmas term. Most but not all Departments have such a budget.  Budgets are posted by the Finance Division and usually phased equally over the year, although this may be revised to reflect actual spending patterns.

AAAA should be used to record general departmental running costs where costs cannot/should not be funded from elsewhere (eg from a trading activity).There should be no income posted to this Source of Funds. If a proportion of costs originally allocated to AAAA is in fact financed by funds from another source – then these costs should be moved out of AAAA and allocated against the Source of Funds which this other income is allocated to. At the end of the financial year the balance will normally roll up into the departmental accumulated balance Source of Funds – ADAA.

AB** / AC**: Chest stipends / wages

Principally ABAA (stipends) and ACAA (wages), these Sources of Funds are used to identify salaries for staff where it has been agreed that their post will be funded directly by the Chest.

At the end of the financial year the balances on these Sources of Funds will normally roll up into the departmental accumulated balance Source of Funds – ADAB.  For some Schools the surplus / deficit (entire or partial) is rolled up to the School Office.  Check with your School Finance Manager.

AD**: Accumulated balances

Balances on these Sources of Funds are accumulated from prior year surplus/deficit on recurrent chest sources (AAAA, ABAA & ACAA) – see above. They can be used to offset any overspends in the current year’s AAAA Source of Funds or alternatively items of expenditure can be charged directly to these codes.

AH**: Non-recurrent grants

(AH** codes replaced D*** codes in 2008.)

Departments can apply for non-recurrent grants throughout the year to cover specific one-off items of expenditure.  Successful applications will have a budget allocated against a specific AH** Source of Funds, which will be notified to them by Financial Planning & Analysis.

Any subsequent expenditure on the items related to the grant should be coded directly to the Source of Funds.  With the exception of Source of Funds AHAA (annual equipment grant) any unspent funds are returned to the Chest.

AN**: Special expenditure, strategic expenditure, managed and administered funds

Administered funds hold Chest allocations to meet certain costs incurred University-wide and which do not form part of the running costs of the central offices that administer them. Budgets are allocated to these Sources of Funds by Financial Planning & Analysis.


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