Intercampus sub-awards are used when a sponsored project involves more than one UC campus. The campus receiving an award from an external granting agency is the prime campus, and the other participating campuses are recipients of sub-awards from the prime.

• Complete description: Intercampus Sub-awards for Sponsored Projects.

The procedures for allocating intercampus sub-awards vary slightly from normal allocation procedures and use unique accounting codes. For instructions, choose the appropriate topic:

• General guidelines
• Procedures for UCSD as prime campus
• Procedures for UCSD as a recipient

General guidelines

• An intercampus sub-award is not an intercampus recharge or an expense transfer.
• Payment is received or transmitted via a financial journal process between campuses, not an "interlocation transfer of funds" or a check.
• Payment entries are recorded financially in a transfer account for each recipient campus (7208xx).
• The allocation debit entry is to the respective campus transfer account (7208xx), not revenue. The credits to expenditure accounts remain the same.
• Resources:
  • UC Memo: Sub-award procedures
  • To check the status of a sub-award, contact the Office of Contract and Grant Administration or the Office of Post Award Financial Services award administrator responsible for awards from the prime granting agency.

UCSD as prime campus
When UCSD gives another campus a sub-award, make sure the ledger reflects that a specific dollar amount is set aside for use by the other campus. To do this, create a budget entry to the transfer account for the other campus:

• Determine the amount to be awarded to the recipient campus.
• Follow the instructions in How to Prepare a Sponsored Project Award Allocation.
• If you are allocating an award that includes a sub-award to another campus, include the following in your allocation journal:
  • A debit to a revenue account for the full amount of the award from the funding agency (increase/ +)
  • Credits to the respective budget expenditure accounts and indirect cost account for the amounts specified in the award budget to be spent at UCSD (increase/ +)
  • A credit to the respective intercampus transfer account (7208xx) for the total amount of the sub-award (direct and indirect) to the other campus (increase/ +)
• If you need to amend an existing allocation to allocate a sub-award, include the following in your allocation journal:
  • A debit for direct and indirect costs to your budget expenditure account for the amount of the sub-award (decrease/ -)
    • The expenditure accounts should be those being reduced at UCSD in order to make funding available for the sub-award to the other campus.
  • A credit to the respective intercampus transfer account (7208xx) for the total amount of the sub-award (direct and indirect) to the other campus (increase/ +)

UCSD as recipient of a sub-award
Allocation procedures are the same as standard awards except that:

• Some account codes will differ because the award is from another campus and not from an external agency.
• There is no debit to revenue. The debit side of your journal is to an intercampus transfer account (7208xx).

In general, your allocation should include:

• A debit to the respective intercampus transfer account (7208xx) for the total amount of the sub-award (direct and indirect) from the other campus (decrease/ -)
• A credit for direct and indirect costs to expenditure budget accounts for the amount of the sub-award per the budget (increase/ +)

List of intercampus transfer accounts:

720800 BAL TO/FR 'J' LOCATION
720801 BAL TO/FR BERKELEY CAMPUS
720802 BAL TO/FR SF CAMPUS
720803 BAL TO/FR DAVIS CAMPUS
720804 BAL TO/FR LA CAMPUS
720805 BAL TO/FR RIVERSIDE CAMPUS
720806 BAL TO/FR SD CAMPUS
720807 BAL TO/FR SC CAMPUS
720808 BAL TO/FR SB CAMPUS
720809 BAL TO/FR IRVINE CAMPUS
720811 bal TO/FR MERCED CAMPUS
720814 BAL TO/FR 'M' LOC

Questions? Please see OPAFS Contacts.