Compliance

Grant & Contract Glossary

Institutional Allowance/Transfer Coding - Revised 3/31/98

Institutional Allowances are funds awarded to the University to assist in the cost to the University of providing support for advanced training and research. A very limited number of undergraduate traineeships also include institutional allowances. These allowances are usually fixed amounts per fellow or trainee and are added to the stipend support to determine total program costs. There are two basic types of allowances:

1. Institutional Allowance - Graduate Fellowships (University Handbook, Volume IV 8b and Executive Order 25)
   1. University official policy governs the allocations of institutional allowances associated with graduate fellowships.

   2. The funds are distributed in the following order of priority:
      1. Tuition and fees. These expenditures are charged directly to the award budget through the issuance of a tuition authorization form submitted by the department to GCA and entered into the Student Account System by GCA for each participant.

      2. $500 per fellow goes to the sponsoring academic department.

         The following journal voucher is processed using transfer coding:

         DR	80-XXXX	9481-98	$500
         CR	65-XXXX	9480-98	$500

         Remarks: To distribute institutional allowance per University formula.

      3. The remainder of the Institutional Allowance is transferred to the "Graduate School Research Fund", budget 63-7300. This account is managed by the Dean of the Graduate School.

         The following journal voucher is processed using transfer coding:

         DR	80-XXXX	9481-98	$XXX
         CR	63-7300	9480-98	$XXX

         Remarks: To distribute institutional allowance per University formula.

2. Departmental Allowance from Individual PHS Fellowships

   When establishing a PHS Fellowship account, the Institutional Allowance portion is transferred from the award budget to a local program 67 or 68 budget. Unlike other allowances, this allowance is intended to cover expenses such as tuition and fees, supplies and equipment, faculty salary, trainee travel, and other administrative costs.

   The following journal voucher is processed using transfer coding:

   DR	80-XXXX	9481-98	$XXX
   CR	67-XXXX	9480-98	$XXX

   Remarks: To set up PHS Institutional Allowance Account.

The Use of Revenue Transfer Coding (JV)

Compliance Grant & Contract Glossary

Grant and Contract Accounting
A Department of Financial Management
gcaques@u.washington.edu
Modified: July 26, 2002