All these sources of funds designate what the University describes as self-supporting activities. They should be self-funding in that they cover all their related costs.
Thus, an overriding principle is that the full costs of an activity should be matched against the income received.
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.
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GAAA
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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.
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GAAB
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To be used to record inventory (stock) movements for departments using the Inventory module within UFS (GAAD) and for departments operating a stock or stores system outside of the Inventory module (GAAF).
Contact the Inventory helpdesk [2] for advice on using these sources of funds to manage departmental inventories (stores).
Trading reserves for major (GAAE) and small (GAAH) research facilities may be transferred to Source of Funds GAAE or GAAH as appropriate to ring-fence reserves for future investment in the facility.
Contact your Finance Business Partner or institution head of finance if you operate a research facility and would be interested in using these sources of funds.
Income from sponsors to support research students, other than those dealt with on the Grants module.
Income received by departments from any of the University’s subsidiary companies including Cambridge Enterprise Ltd and Cambridge University Technical Services Ltd.
Income received from the Colleges to support the research activities of students and fellows.
Latest version 01 May 2024