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. Payment procedures for intercampus sub-awards vary from normal procedures and use unique accounting codes.

General guidelines:

• Payment is received or transmitted via a financial journal process between campuses, not an "interlocation transfer of funds" or a check.
• Payment is not made via an intercampus recharge or an expense transfer.
• Payment entries are recorded financially in a transfer account (7208xx) for each recipient campus, not as revenue.

If UCSD is the recipient campus:

• To monitor expenditure balances, review the budget balance in each respective direct and indirect expenditure account.
• To monitor payments from the awarding campus, review the intercampus transfer account budget and financial entries:
  • The financial credit entry reflects payments received.
  • The debit budget balance reflects either an unspent balance or if award is fully spent, unbilled amount or outstanding payments from the other campus.

If UCSD is the prime campus:

• To monitor expenditure balances, review the budget balance in each respective direct and indirect expenditure account.
• To monitor payments to the recipient campus, review the intercampus transfer account budget and financial entries:
  • The financial debit entry reflects payments to the other campus.
  • The credit budget balance reflects either an unspent balance or payments owed to the other campus.

Questions? Please see OPAFS Contacts.