SOURCE CODE DEFINITIONS

What Are They?

  • An attribute of the project component of the Chart of Accounts (COA)

Why do we have them?

  • Used to identify the (prime or sole) source of funding for a project
  • Use to help acquit funds to funding body
  • Use to select projects for the HERDC return
  • Used to determine how carry forwards are treated (some projects have unspent amounts rolled forward at project level, others roll forward at Business level 2).
  • Used as the basis for determining tied and untied aggregations
  • Infrastructure levy?

Grouping

  • Tied
  • Untied

History

  • Was in place prior to Tied/Untied split
  • Used to identify core recurrent, broad recurrent (now equivalent to untied) and non-recurrent funds (largely tied)

UntiedSources

000Other (might be best to rename this to Accruals)

  • Used for accrual adjustments only eg depreciation. Intention is that you could have an accrual perspective if transactions used this source in relevant projects
  • Does not generally appear on project and cost centre financial reports
  • Was used for AFS and quarterly F&IC reports
  • Less relevant now than previously as with the change to tied and untied, and the more detailed split underneath eg consulting versus operating, accruals are now more complex ie need more projects to be processed against.

001Operating

  • Used for core untied allocations for CGS & HECS and other untied revenue, except student fees

002Recurrent Projects

  • Used for projects of finite length (as opposed to ongoing org unit projects)
  • Examples can be special projects Faculties/Portfolios run where they take a portion of their untied budget allocation and devote this to a specific purpose eg salary budgeting project.
  • Funds carry forward at project level at year end
  • Important for these projects to be reviewed at least annually so that unused balances do not unnecessarily auto carry forward

003Non award expenditure

  • Used for fee paying postgrad revenue (name should be updated to cover all FPPG, if we continue to use the code, but need to understand what source other faculties are using for FPPG)
  • Only used by MNHS and SBS

005Consulting

  • Separate from core school activity
  • Academics can earn revenue for work they undertake eg, consulting to business
  • Funds are kept in a separate project by person’s name
  • Funds are spent on Uni expenses for that person eg, conferences
  • Although not externally restricted funds, they are not available for general school running costs
  • Roll forward at project level

006(ISP) International Student Program

  • Used to record allocation of ISP onshore funds

098ISP Offshore

  • Used to record ISP offshore funds

009(URB) University Research Budget

  • Used for JRE and RTS research block grants.

010Infrastructure Funds

  • Used for RIBG

012ARC/Flinders Research (Small)

  • Not used for several years

117Sustainable Research Excellence)

  • SRE funds

119Infrastructure Levy

  • Internal charge on eligible research and commercial revenue

123Quarantined Recurring

  • Same as source 002 (we were trying to phase out source 002 projects so get rid of old accounts, so this helped with that change)
  • Unspent funds roll forward at project level
  • Includes Flinders Living

124Responsibility Loading

  • Certain posts such as Heads of School receive a responsibility loading for taking on the post (on top of their normal academic salary). They have a choice to be paid this as salary or have it as an allocation to their school. This source provides the ability to separate the loading from other revenue/allocations, and enables funds to be auto rolled over at year end

125VC/DVC Funded

  • Used to ensure projects funded by VC eg USF have funds carried forward at the project level

127Operating Untied

  • Same as 123 except that unspent funds at year end roll up to the Faculty/Portfolio rather than staying at the project level

130Parking

  • Receives parking revenue
  • Under Council decision, funds may only be used for internally prescribed purposes
  • Was previously source 007 but determi9end these funds do not meet the tied definition, but we needed to keep these funds separate, so a new source code was created
  • Rolls forward at project level

131Commercial / Self Funded

  • New untied projects previously allocated to 004 or 007 Tied
  • Non research commercial activity where the use of funding does not have conditions imposed by an external contract
  • Infrastructure levy included (approval to be sought to remove levy)

204 Special Purpose Funds – Transferred from Tied

  • Tied Projects transferred from 004 Tied to 204 Untied
  • Project does not meet the definition of Tied – Use of funds not bound by an External Contract determining use
  • Transition account for the current year – 2015

207Commercial &/or Self-funding– Transferred from Tied

  • Tied Projects transferred from 004 Tied to 204 Untied
  • Project does not meet the definition of Tied – Use of funds not bound by an External Contract determining use
  • Transition account for the current year – 2015

Tied Funds

004 Special Purpose Funds

  • Used for funding that is non research, but has conditions attached eg donations
  • New projects should only have this source where there are externally imposed conditions that restrict usage of the funds to a particular purpose

007Commercial &/or Self-funding

  • Commonly used when there is a non research commercial activity eg Flinders Press, Flinders Living, that is not funded through budget allocations
  • Also used for salary recovery eg the University provides a payroll bureau service for FRM – salary expenses are charged to this account and then recovered from FRM (need to consider this as the salary payments are not University expenses and should be shown as liabilities – but Uni reporting is focussed on P&Ls, so a new reporting regime would be required.
  • Other examples NILS Strategic Fund, Workers Comp, Mark Oliphant building, AusAID
  • Needs to be monitored to ensure that commercial operations are staying solvent

118Recurrent Health Funding

  • Used to easily distinguish the large education grants that MNHS receive
  • Pre untied/tied split the VC wanted this split on financial reports

120Karmel Endowment Fund

  • Used to identify projects that consist of bequests/donations and are considered to be part of the University Karmel Endowment Fund
  • This was done in lieu of moving all projects to a separate cost centre, as they were sprinkled throughout the University eg each Faculty

last updated: 30 Sep 2013
Uni Sources
Selection Code / Description / Source Type / Source Group
000 / Other / Trading Untied / UNTIED
001 / Operating / Operating Untied / UNTIED
002 / Recurrent Projects / Operating Untied / UNTIED
003 / Non:Award Expenditure / Operating Untied / UNTIED
004 / Special Purpose Funds / Trading Tied / TIED
005 / Consulting Funds / Trading Untied / UNTIED
006 / (ISP) International Student Program / Operating Untied / UNTIED
007 / Commercial &/or Self funding / Trading Tied / TIED
008 / Higher Educ Innovation Program /NPRF / Operating Tied / TIED
009 / (URB) University Research Budget / Operating Untied / UNTIED
010 / Infrastructure Funds / Operating Untied / UNTIED
011 / ARC Fellowship Awards / Research Tied / TIED
012 / ARC/Flinders Research (Small) / Research Untied / UNTIED
013 / Spec Res Init (ex Networks) / Research Tied / TIED
014 / ARC Discovery/Large / Research Tied / TIED
015 / Other DEST / Research Tied / TIED
016 / ARC Collab/SPIRT / Research Tied / TIED
017 / Special Research Centres (SRC) / Research Tied / TIED
018 / ARC Centres of excellence / Research Tied / TIED
019 / NH & MRC: Medical Research Committee / Research Tied / TIED
020 / ARC Research Networks / Research Tied / TIED
022 / NH & MRC:PHR & DC / Research Tied / TIED
023 / NH & MRC Commonwealth Aids Res Grants (CARG) / Research Tied / TIED
024 / Research & Development Grants Advisory Committee (RADGAC) / Research Tied / TIED
025 / Research Into Drug Abuse Advisory Committee (RIDAAC) / Research Tied / TIED
026 / General Practice Evaluation Program (GPEP) / Research Tied / TIED
027 / Other H &FS / Research Tied / TIED
028 / Bureau of Immigration Research (BIR) / Research Tied / TIED
029 / Other Immigration & Ethnic Affairs / Research Tied / TIED
030 / Dairy R & D Corporation / Research Tied / TIED
031 / Rural Industries R & D / Research Tied / TIED
032 / Fisheries R & D Corporation / Research Tied / TIED
033 / Other Primary Ind & Energy / Research Tied / TIED
034 / AINSE / Research Tied / TIED
035 / Australian Kidney Foundation (AKF) / Research Tied / TIED
036 / National Heart Foundation (NHF) / Research Tied / TIED
037 / National Institute Of Forensic Science (NIFS) / Research Tied / TIED
038 / Ophthalmic Research Institute Of Australia (ORIA) / Research Tied / TIED
039 / Clive & Vera Ramaciotti Foundations / Research Tied / TIED
040 / National Breast Cancer Foundation / Research Tied / TIED
041 / Other Cat 1 Grants / Research Tied / TIED
042 / Other Non:Cwlth Schemes / Research Tied / TIED
044 / Local Government Other / Research Tied / TIED
045 / Dept of Human Services/State Dept of Health / Research Tied / TIED
046 / Department Of Transport / Research Tied / TIED
048 / Other Non S.A. State Govt / Research Tied / TIED
049 / Other S.A. State Govt / Research Tied / TIED
050 / Health & Ageing / Research Tied / TIED
051 / CSIRO / Research Tied / TIED
052 / AusAid / Research Tied / TIED
053 / DSTO / Research Tied / TIED
054 / AMSA / Research Tied / TIED
055 / DEEWR / Research Tied / TIED
056 / Other Cwlth Govt / Research Tied / TIED
057 / Dept Industry, Science & Resources / Research Tied / TIED
058 / AHURI Ltd / Research Tied / TIED
062 / Contracts / Research Tied / TIED
063 / Cancer Council S.A. / Research Tied / TIED
064 / Channel 7 Children's Medical Research Foundation / Research Tied / TIED
065 / FMC Foundation / Research Tied / TIED
066 / National Sids Council / Research Tied / TIED
067 / Drug & Alcohol Services / Research Tied / TIED
068 / Julia Farr Centre Foundation / Research Tied / TIED
069 / Gastroenterological Society / Research Tied / TIED
070 / Australian Brain Foundation / Research Tied / TIED
071 / Royal Australian College of Physicians / Research Tied / TIED
072 / Royal Australian College of Practitioners / Research Tied / TIED
073 / SIDS Research Foundation / Research Tied / TIED
074 / Rotary Peter Nelson Leukaemia Foundation / Research Tied / TIED
075 / Lions Save Sight Foundation / Research Tied / TIED
076 / Smoking & Health Research Foundation / Research Tied / TIED
077 / Merck Sharpe & Dohme / Research Tied / TIED
078 / Pfizer Neuro Science Research Grants / Research Tied / TIED
088 / Other Grants / Research Tied / TIED
089 / Other Foundations, Donations & Bequests / Research Tied / TIED
090 / CRC Partnerships / Research Tied / TIED
092 / Other International Funding / Research Tied / TIED
093 / US Govt Grants / Research Tied / TIED
098 / ISP Offshore / Operating Untied / UNTIED
100 / LIEF (RIEF) / Research Tied / TIED
101 / ATSI/Indigenous Research Development Scheme / Research Tied / TIED
102 / ARC Linkage International/IREX / Research Tied / TIED
104 / Criminology Res Fund (Cat 1) / Research Tied / TIED
110 / APA's pre 2002 / Operating Tied / TIED
111 / APA's 2002+ / Operating Tied / TIED
112 / FU Research Scholarship / Operating Untied / UNTIED
113 / Thesis Write Up Stipends / Operating Untied / UNTIED
114 / OPRS/IPRS / Operating Untied / UNTIED
115 / Other Scholarships / Operating Untied / UNTIED
116 / Commercial Training Scheme Scholarships / Research Tied / TIED
117 / Sustainable Research Excellence / Operating Untied / UNTIED
118 / Recurrent Health Education Funding / Operating Tied / TIED
119 / Infrastructure Levy / Operating Untied / UNTIED
120 / Karmel Endowment Funds / Operating Tied / TIED
121 / HEPPP / Operating Tied / TIED
122 / Operating Tied / Operating Tied / TIED
123 / Quarantined Recurring / Operating Untied / UNTIED
124 / Responsibility Loadings / Operating Untied / UNTIED
125 / VC/DVC Funded / Operating Untied / UNTIED
126 / SKTP / Operating Tied / TIED
127 / Operating Untied / Operating Untied / UNTIED
128 / Student Services and Amenities Fee / Operating Tied / TIED
129 / OLT (ex ALTC/Carrick) / Operating Tied / TIED
130 / Parking / Operating Untied / UNTIED
131 / Commercial / Self Funded / Operating Untied / UNTIED
204 / Special Purpose Funds - Untied / Trading Untied / UNTIED
207 / Commercial &/or Self funding - Untied / Trading Untied / UNTIED
800 / Recurrent Non Research - EOY / Operating Untied / UNTIED
850 / Recurrent Research - EOY / Operating Untied / UNTIED
900 / Research Non Recurrent - EOY / Research Tied / TIED
999 / Suspense / Trading Untied / UNTIED