Account Attributes
Gift, Grant and Contract
Field Name: GIFT GRANT CONTRACT Inquiry Screen #: 04, 07
Common Abbreviation: GG&C
Dictionary Reference Number: FG754, FS468
Field Length: 2 alphanumeric characters
Applicable Accounts: All federal and non-federal gift grant and contract general ledger and subsidiary ledger accounts.
Definition: This attribute is used to classify funds by the restriction placed upon their use by the funding organization or donor.
Modification: Online
Responsibility: RESTRICTED FUNDS: This attribute is to be coded on the Form 70 by either the Office of Sponsored Programs or the Development Office. The coding is to be reviewed by the Restricted Funds Section of the Comptrollers Office. The review of this attribute is to be based upon the definitions of gift, grant and contract developed by M. Anton dated 1/18/84. 

UNRESTRICTED FUNDS & CAPITAL FUNDS: The responsibility for coding and reviewing is that of the Current Unrestricted Funds and Capital Funds sections of the Comptroller's Office.

Data Verification Procedures: Review annually for incorrect or missing fixed asset numbers.
RG = Restricted Gift
UG = Unrestricted Gift
NG = Non-Federal Grant
FG = Federal Grant
NC = Non-Federal Contract
FC = Federal Contract
NA = Non-Federal Sub-Recipient (Pass-Through) Award
FA = Federal Sub-Recipient (Pass-through) Grant
FD = Federal Sub-Recipient (Pass-through) Contract
FB = Federal Cooperative Agreement
DC = Deferred Capital - Endowment Funds Only
MF = Multiple Funding -to be used by Plant Funds Only
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