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Unrestricted Legacy Funds

Find out about the different types of unrestricted legacy funds.

Unrestricted funds are current funds with no restrictions imposed on them by entities outside the University. Unrestricted funds are not completely free of restrictions, as they are still subject to University regulations.

Major sources of unrestricted funds

  • Money received from students as tuition and fees
  • Operating support from the state of California
  • Proceeds from the sale of goods and services to parties outside the University
  • Appropriations from University funds

Additional information on types of unrestricted funds

  • Tuition and fees: An individual fund exists for each type of tuition or fee income received. Examples include registration fees, educational fees, and student activity fees. Expenditures in these funds are generally limited to providing services for students. These funds are administered by Internal Controls & Accounting.
  • State support: The state of California provides support via a single fund called the general fund (19900A). The general fund provides support for instruction, research, public service, administration, and physical plant operations and is administered by Internal Controls & Accounting. In addition, the state makes individual appropriations for specific projects or programs. Each of these generally ongoing appropriations is recorded in a group of funds called special or specific state appropriations, see the Fund Range document for the administrator of the fund.
  • Sales of goods and services: Self-supporting activities, such as the Bookstore or research support laboratories, generate funds from the sale of goods and services and record income in individual funds called self-supporting funds. Sales to non-University entities are recorded as normal income. Sales to campus departments are recorded as recharge income. All expenditures relating to the operation of a self-supporting activity should be charged to that activity's individual fund. Self-supporting funds are administered by Internal Controls & Accounting.
  • Appropriations from University funds: In addition to the unrestricted fund types listed above, which represent current income to the University, the individual campuses receive annual appropriations from University funds. These funds, held by the Office of the President, are generated from various sources, including indirect cost recovery on sponsored projects. These appropriations support operations or projects that are necessary to the functioning of the University but have not been provided for in the general fund. The most common funds of this type are the opportunity fund (07427A) and the educational fund (05397A). These funds are administered by Internal Controls & Accounting.

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