Procurement and Disbursements must work together to address and communicate what purchases are allowable. These purchases include major categories of purchase, whether funded by state appropriation, grants or auxiliaries. These funds can be spent in a variety of ways, so long as the funds are being spent for relevant operating expenses and expenditures meet the intent of the law authorizing the payment. State of Florida Disbursement Guide can be found at: http://edocs.dlis.state.fl.us/fldocs/dfs/2022ReferenceGuideForStateExependitures.pdf
This funding comes from/is re-distributed through the following (not all-inclusive):
Expenditures for food service, including costs for refreshments, are not permitted. Permissible food costs are limited to certain qualifying recruitment activities, emergencies as those are defined by the Reference Guide, and, as stated within Rule 69I-40.103, F.A.C., where otherwise ‘expressly provided by law’.
This funding results from projects proposed by a principal investigator (PI) to an outside agency, where that agency then provides funding against the proposal. Sponsored projects involve contractual agreements with PI’s that have been approved and funded by an external funding agency.
Relevant fund codes for direct costs of Sponsored Projects include:
The use of these funds is subject to Indirect and Direct Cost considerations as is addressed further in the Cost Analysis Directives and Procedures. All expenditures must be specifically responsive to the funding agreement and purposes of the Project.
In addition to state appropriations and sponsored projects funds, IFAS also receives federal funds tied to UF’s status as a land-grant institution with related research and extension activities. These funds are allocated at the discretion of the IFAS Dean and follow federal guidelines.
Funds codes include:
These funds are federally appropriated funds and are subject to the expenditure guidelines for appropriations set forth by the State Department of Financial Services, Division of Accounting and Auditing.
At the end of each year, Indirect Costs that have not been expended are placed into Fund Code 211, a cash-based fund for use at college/department/project level for purposes which support research, research-related activities, sponsored training programs and extension.
Funds that are not returned to the Sponsor at the end of a Sponsored Project are associated with Fund Code 212, which is a cash-based fund. These are discretionary moneys restricted for purposes of supporting research.
These are dollars allocated by the President/Provost for strategic purposes across the university. These funds originate as investment earnings that must follow the original source of the funds and cannot be transferred for other use. Fund Code 175 also receives funds from other specific sources for strategic use.
Fund Code 275 – Research-related
Allowable use is the same as Returned Overhead funds.
Fund Code 175 – Non-research related
This funding pertains to Direct Support Organizations (DSOs) or other affiliates, such as Faculty Practice Plans (FPPs). These CU’s exist to benefit the University but are separate non-profit corporations that have their own Tax IDs and requirements. Component Units include Direct Support Organizations (DSOs) and Affiliates. Examples of DSOs and Affiliates can be found under the UF Reporting Entity section of the UF Finance & Accounting website. CU employees may be, but are not always, UF employees.
Expenditure rules for each organization are guided by the CU’s Memorandum of Understanding (MOU) and any donor-specific restrictions. There are 4 basic criteria which determine the legitimate use of CU funds:
Some DSO’s are required to follow the same Procurement quote/solicitation thresholds as UF.
Money spent by the CU for the purposes of accomplishing the CU’s express mission, including travel and entertainment expenses for fund-raising and development purposes, are processed directly by the CU in accordance with its policies. DSO’s process disbursements through the myUFL system under the guidelines in the UF HR Toolkit – Paying Suppliers (For DSOs).
Transfer from Component Units-Fund Code 171 – used for all transfers from CU’s, except where circumstances require a different fund code, such as UF Research Foundation (discussed below).
Expenditures may be made, subject to appropriate approval, for items such as:
UFRF operates as a DSO that promotes, encourages and provides assistance to UF’s research activities. This fund receives the monies generated by royalties and licensing, as well as monies from private foundations, and provides discretionary monies restricted for purposes of supporting research.
This funding comes from the sale of goods and/or services. Examples of Auxiliary fund codes are:
1. Fund Code 141 – Reitz Union
2. Fund Code 142 – Traffic and Parking
3. Fund Code 143 – Teaching and Technology
4. Fund Code 147 – Housing
5. Fund Code 149 – Auxiliary – Other funds
6. Fund Code 159 – Support Unit Overhead Fund
7. Fund Code 151 – Auxiliary – Working Capital (Physical Plant)
Moneys generated by an Auxiliary Department of the University are not considered appropriated and therefore, are not subject to the expenditure guidelines for appropriations set forth by the State Department of Financial Services, Division of Accounting and Auditing. Generally, Auxiliary moneys may be expended for any goods and/or services necessary to fulfill the mission and programmatic needs for which the Auxiliary was established. The Auxiliary Accounting website provides more information.
Revenues in this fund come from sales of goods and/or services primarily to university departments, with most revenue generated from sponsored projects. Examples of Research Service Centers fund codes are:
1. Fund Code 161 – Service Center Fund
2. Fund Code 165 – Service Center Support
Moneys generated by a Research Service Center Department of the University are considered appropriated and therefore, are subject to the expenditure guidelines for appropriations set forth by the State Department of Financial Services, Federal Uniform Guidance or University Directives. These units recover the costs of their operations through internal services. Expenditures must support the primary mission of the unit. The Auxiliary Accounting website provides more information.
This fund encompasses public service and cultural activities such as the Center for Performing Arts, the Florida Museum of Natural History, the Harn Museum, and public broadcasting units under the College of Journalism and Communications. Expenditures must support the primary mission of the unit. An example of Cultural Centers/Broadcasting fund codes is:
1. Fund Code 168 – Cultural Centers/Broadcasting
This fund encompasses business enterprises providing services primarily to external parties and in support of the mission of the University. Enterprises include testing labs and other professional services. Expenditures must support the primary mission of the unit. An example of External Business Activity fund codes is:
1. Fund Code 169 – External Business Activities
Typically, use of these moneys should follow the same guidelines as Auxiliary funds, unless other specific donor restrictions apply.
Additional references, including account use permitted by fund, are available under the Chartfield section of the Finance & Accounting website.
To ensure all expenditures follow the requirements, restrictions, and regulations of the funding source.
All University Departments.
Check for items that are never allowed, regardless of UF funding source.
These include:
Some colleges may have additional restrictions or guidelines governing how FPP funds may be used.
Maintain written documentation for all disbursements and expenditures for auditing purposes.
UF HR Toolkit – Paying Suppliers (For DSOs)
Disbursements: (352) 392-1241
General Accounting & Financial Reporting: (352) 392-1326
Procurement: (352) 392-1331
UF Help Desk: (352) 392-HELP