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Non-Sponsored Research Funds


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What is it: A restricted fund used to accumulate and manage all of the earned F&A from sponsored projects.
Rules: At the end of the year, some F&A is returned to colleges, departments and PIs. The use of returned F&A is restricted by Florida Statute 1004.22(5) and by UF Policy, and may be used only to support research, research-related activities, sponsored training programs or extension. See the UF F&A Return & Use Policy for more information.
Contact Office: UF Research Business Office


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What is it: Sponsored Project Residuals. When the University undertakes sponsored programs under a fixed amount contract, the University accepts the risk that expenses to perform the project will exceed the agreed upon price. On the other hand, if after providing all required deliverables and services under a fixed price award there is a balance of revenue that exceeds the expenses, the University is allowed to retain the balance. That balance is called a residual. The C&G Fixed Price Award Closeout Memo allows for identification of a new residual project setup if needed.
Rules: These funds are to be used only in support of other research and sponsored training programs, as directed in Florida Statute 1004.22(5) and by UF Policy.
Contact Office: Contracts & Grants Accounting

What is it: Program Income. Program Income is defined by federal grant guidance as “gross income earned by the recipient or subrecipient that is directly generated by a supported activity or earned as a result of the Federal award during the period of performance.” When program income is earned, C&G establishes a 212 project to collect the income and track its expenditure.
Rules: By regulation “Program income must be used for the original purpose of the Federal award. Program income earned during the period of performance may only be used for costs incurred during the period of performance or allowable closeout costs.”
Contact Office: Contracts & Grants Accounting


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What is it: University of Florida Research Foundation (UFRF) Allocations. This fund receives the funds generated by royalties and licensing of University technologies.
Rules: These funds are restricted and are to be used in support of other research or other sponsored training programs, as directed by UFRF.
Contact Office: UF Research Business Office


Last updated 2/27/25