E Sources of Funds: General reserves

The E Sources of Funds are used where funding is provided to the University and no restrictions on expenditure have been placed on the funds.

EBBA: Unpaid Leave of Absence

For duration of leave a budget transfer is made from ABAA to fund the replacement costs of a staff member who takes unpaid leave.

ECBA: Departmental QR

Part of the Research England Funding allocation is in respect of quality research carried out and assessed every few years. Schools and departments receive their share of charity QR (quality-related research) in the form of a budget allocation on Source of Funds ECBA.

The budget is calculated and allocated in September or October based on the QR charity support fund grant to be received from Research England over the course of the current financial year.

ICC overheads will normally be charged on any pay costs.

EDAA and EZ**: Departmental share of overheads

In the pursuit of research activity, use is made of many University resources. These indirect costs are known as overheads. Sponsors are therefore asked for a contribution to the full costs that support research activity. Thus, overheads include the costs of:

staff providing support to the research project (pooled labour)
use of institution or departmental facilities and services
administration
all department and central facilities which directly and indirectly support the activity, including libraries and maintenance

Overheads cover costs that have been incurred centrally as well as in the department, and therefore this income is normally shared between the department and the Chest.

The departmental share of overheads is credited by the Finance Division on the appropriate Source of Funds (specific to sponsor type). For this to be more manageable for departments and schools, funds may be pooled on Source of Funds EZZZ, using transfer transaction code EZXX.

ICC overheads will normally be charged on any pay costs (except for pooled labour funds)

EDBA – EDCZ: Excess research grant income

Sometimes there may be monies left unspent on a research grant at the end of a contract. The majority of these will be fixed priced contracts where we receive the money in advance.

Income is journaled from the M Source of Funds to a set of Source of Funds codes in the range ED** and transaction code LZEG research grant revenue released in year.

Departments can pool these funds to one Source of Funds (EDCZ) using transfer transaction code EZXX.

EFAA to EYZZ: General donations

A general donation is one where the donor has not attached any specific conditions to it, e.g. contributions to a general appeal.

A specific donation (see H Source of Funds) is where the donor has placed restrictions on the use of the gift.

For help in classifying donations please see H sources of funds.