3726.16  CONTRACTS AND GRANTS TRUST, NO. 948/465

Reference:  Education Code, Sections 89721 and 89722.

This subfund is used to account for contracts and grants that are assigned to be 
accounted in the Trust Fund.  These contracts or grants could be with other 
State agencies, the public sector, and the Federal Government.

Amounts designated for projects of financial aid should be transferred to the 
appropriate trust subfund before expenditure.

 1.	Trust Projects

 	See General Guidelines, SUAM Paragraph 3710.01.

 2.	Trust Agreements

	See General Guidelines, SUAM Paragraph 3710.02.

 3.	Working Capital

	See General Guidelines, SUAM Paragraph 3710.03.

 4.	Budgets

	Budgets established will be per grant on contract.  Using the campus 
	detail account ranges, additional ledgers can be established for each 
	situation where a separate ledger is needed.

 5.	General Accounting

	See General Guidelines, SUAM Paragraph 3710.05 et seq.

 6.	Receipts

	See General Guidelines, SUAM Paragraph 3710.06.

 7.	Disbursements

	See General Guidelines, SUAM Paragraph 3710.07.

 8.	Purchasing

	See General Guidelines, SUAM Paragraph 3710.08.

 9.	Personnel/Payroll

	See General Guidelines, SUAM Paragraph 3720.09.

10.	Investments

	See General Guidelines, SUAM Paragraph 3710.10.

11.	Insurance

	See General Guidelines, SUAM Paragraph 3710.11.

12.	Reimbursement to General Fund

	See General Guidelines, SUAM Paragraph 3710.12.