Chapter 4: Cash Receipts

Miscellaneous revenue is considered non-receivables related transactions which may include revenue from retail operations, investment income, commission, etc. It does not apply to federal or other sponsored research funds. It does not apply to gift funds. Gifts must be routed through Gift Services in Advancement.  Gift revenue will be recorded by the Gift and Foundation Accounting team. Miscellaneous revenue is posted to the project chart string, if provided in the Cash Deposit Form, at the general ledger level, not in PPM. In other words, revenue outside of project billing is recorded at the general ledger only but can reference a project number in the Chart String.

Self-supporting units may integrate their Point of Sale (POS) system or recap process with Oracle API to record POS activities as miscellaneous receipts. For more information, contact the Accounts Receivable Central Office through Services & Support.

Cash deposits to expense accounts are allowed under these circumstances:

• Refunds or rebates from a vendor for goods or services purchased from the vendor.
• Reimbursement of personal usage of university resources, such as use of travel card for personal expenses.
• Reimbursement of items purchased to facilitate an activity.

When completing the Cash Deposit Form located in Services and Support, the function code cannot be 000 when making a deposit to an expense account. Expenditure type, project number and task number are required to process an expense reimbursement deposit against a project. The reimbursement will be shown in the project as a negative cost with the specified expenditure type.

Supporting documentation of expense reimbursement must be provided, and transactions are subject to central office approval.

Payments for program income must be deposited with the correct sponsored research project, task and Funding Source. See above in Sponsored Projects for more information.