Glossary

The following glossary is a joint effort between Grant & Contract Accounting (GCA) and the Office of Sponsored Programs. For questions or suggestions for new content, please contact OSP Web Team.

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A-21 (OMB Circular)Top ↑

The OMB Circular establishing the cost principles for allowability of costs incurred by institutions of higher education under federally-sponsored agreements.

A-110 (OMB Circular)Top ↑

The OMB Circular establishing uniform administrative requirements for grants and agreements with institutions of higher education, hospitals and other non-profit organizations.

A-133 (OMB Circular)Top ↑

The OMB Circular establishing audit requirements for institutions of higher education and other nonprofit organizations.

AdvanceTop ↑

An Advance is an authorization to establish a budget number prior to the actual receipt of an award. The Office of Sponsored Programs (OSP) will verify that the award has been funded and then forward an eFA to GCA. Normally this is done only when the granting agency has notified the UW that the award letter will be issued late.

Allocable CostTop ↑

A cost is allocable to a particular cost objective (i.e., a specific function, grant project, service, department, or other activity) in accordance with the relative benefits received. A cost is allocable to a project where it is treated consistently with other costs incurred for the same purpose in like circumstances and (1) is incurred specifically for the award; or (2) benefits both the award and other work and can be distributed in reasonable proportion to the benefits received; or (3) is necessary to the overall operation of the organization.

Allowable CostTop ↑

A cost incurred by a recipient that is: 1) Reasonable for the performance of the award; 2) Allocable; 3) In conformance with any limitations or exclusions set forth in the federal cost principles applicable to the organization incurring the cost or in the Notice of Grant Award as to types or amount of cost items; 4) Consistent with internal regulations, policies and procedures that apply uniformly to both federally-funded and other activities of the organization; 5) Accorded consistent treatment; 6) Determined in accordance with generally accepted accounting principles; and 7) Not included as a cost in any other federally-funded grant (unless specifically authorized).

ApplicationTop ↑

A set of forms and format to request funding from a specific sponsor. Sponsors usually have their own application forms, instructions and submission process. See the funding announcement for this information.

Audit ResolutionTop ↑

The action to resolve audit findings and recommendations, including management and systems deficiencies and cost settlements findings (i.e., questioned costs determined to be unallowable).

Authorizing OfficialTop ↑

The person designated to approve proposals and awards on behalf of the University of Washington. The signature of an authorized official certifies that commitments made on grant proposals or contract agreements can be honored; and ensures that all sponsored agreement s conform to federal regulations, agency guidelines, and University policies. The current authorizing office at UW is Lynne Chronister.

Automatic CarryoverTop ↑

Under expanded authorities for research grants, the authority that is delegated to the recipient to move unobligated balances remaining at the end of any budget period to a subsequent budget period which thereby allows for additional expenditures in the subsequent budget period.

AwardTop ↑

An Award is a sponsoring agency agreement to contribute funding to a specific project. When a sponsor approves an award, a formal notice is sent by the sponsoring agency to the University's Office of Sponsored Programs. This notice is usually in the form of a grant or a contract. The Office of Sponsored Programs reports the award to the UW Board of Regents for acceptance and issues a Notice to Establish Account (eFA). The eFA is sent to Grant and Contract Accounting who will then establish a budget for the amount of the award. The term does not include: technical assistance, which provides services instead of money; other assistance in the form of loans, loan guarantees, interest subsidies, or insurance; direct payments of any kind to individuals; and contracts which are required to be entered into and administered under procurement laws and regulations.

Award documentTop ↑

This formal documentation from the sponsor outlines the financial contribution to support a special project. It includes terms and conditions. The award document must be followed for the life of the project and includes project dates, restrictions and reporting.

Award End DateTop ↑

The project period end date as specified in the terms and conditions of the award.

Award FileTop ↑

Files maintained at the unit level for research award content.

BARTop ↑

The BAR (Budget Activity Report) is a monthly detail summary of financial activities including budget revisions, encumbrances, actual expenditures, salary allocations, expired salary allocations and revenue. The BAR's are distributed monthly by Information Systems to the unit administering the budget number.

BSRTop ↑

The BSR (Budget Status Report) contains cumulative financial activity of each budget by sub-object and object expenditure code. For state budgets the BSR reflects biennial budget status. For grants, contracts and other budgets, the year to date may represent a designated time period or an indefinite time period as specified for the particular budget in the award/agreement. The BSR's are distributed monthly by Information Systems to the unit administering the budget number.

Budget Activity Report/ Budget Summary Report (BAR / BSR)Top ↑

Monthly paper reports distributed by Financial Management which capture transaction (expenditure, revenue, etc.) and summary information (budget balance, allotments, etc.) pertaining to individual budgets currently in My Financial Desktop.

Budget NumberTop ↑

This reference number is assigned by Grant & Contract Accounting and facilitates spending from the project budget. Salaries, benefits, supplies, equipment, services, etc. are all changed to the budget number.

Budget PeriodTop ↑

The intervals of time into which a multi-year period of assistance (project period) is divided for budgetary and funding purposes. Budget periods are usually 12 months long but may be shorter or longer, if appropriate.

CarryforwardTop ↑

Unexpended award funds on grants and contracts which are moved to the next funding period (usually a year) where the agency (sponsor) allows the carryover of unexpended funds.

Center for Commercialization (C4C)Top ↑

This is the university central office which coaches researchers through the commercialization process. They build relationships between university researchers and Industry partners while protecting the university in areas which involve licensing, patents, copyright and the protection of IP rights.

Clinical Research Budgeting & Billing Office (CRBB)Top ↑

The CRBB provides budget review and preparation, budget negotiation with industry sponsors, and billing support to clinical research investigators and staff. Clinical research contracted through the University of Washington must be reviewed by the CRBB. This includes clinical services, items or tests that are provided by UW Physicians, Seattle Cancer Care Alliance or UW Medicine hospitals or clinics, including UW Medical Center, Harborview Medical Center, Eastside Specialty Center, Hall Health Primary Care Center and Sports Medicine Clinic.

CloseoutTop ↑

Federal and many other sponsored programs require final reports be submitted at the time of or soon after the award end date. In accepting sponsor funding, the University has an obligation to comply with the sponsor's reporting requirements including equipment accountability, fiscal reporting, final invention statement and final technical report. Other final reporting requirements may be mandated in the terms of the award. Failure to submit these final reports can lead to closer monitoring by the sponsor, future award delays, or the sponsor withholding future funding to the Principal Investigator, the Principal Investigator's Department and the University. See GIM 39.

Cognizant AgencyTop ↑

The Federal agency which, on behalf of all Federal agencies, is responsible for implementing the requirements of the Single Audit Act which include: reviewing, negotiating, and approving cost allocation plans, indirect cost rate and similar rates; receiving and approving non-federal audit reports; conducting federal audits as necessary; and resolving cross-cutting audit findings. The University of Washington's cognizant agency is the Department of Health and Human Services (DHHS).

Concurrence LetterTop ↑

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Closing AccountsTop ↑

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Closing TypesTop ↑

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ComplianceTop ↑

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ContractTop ↑

An award instrument used for the acquisition, by purchase, lease, or barter, of property or services.

Cooperative AgreementTop ↑

A Cooperative Agreement is used when the purpose of the agreement is similar to that of a grant, but substantial programmatic involvement of or coordination by the funding agency is anticipated during the project.

Cost PrinciplesTop ↑

The principles as set out in applicable statutes, regulations, grantor instructions, Office of Management and Budget Circulars and generally accepted accounting rules used for determining allowability, reasonableness, and allocability of costs applicable to grants, contracts, and other agreements.

Cost SharingTop ↑

Some funding agencies require the grantee institution to demonstrate its financial commitment to the project, or the commitment of other funding sources, by sharing the project costs. Cost sharing funds may come from an outside source in the form of cash contributions, volunteer services from the University’s own funds (e.g. personnel effort without salary recovery); or from shared resources or facilities. If the award is federal, only acceptable non-federal costs qualify as cost sharing.

Cost Transfer InvoiceTop ↑

A form used by a department which provides goods or services to charge the cost of those goods or services to the budget of the requesting department.

DeficitTop ↑

The excess of expenditures over revenues (authorized budget) during an accounting period or award/project period for grants and contracts.

Departmental Administrative contactTop ↑

The administrative and fiscal contacts listed on the eGC1.

Direct CostsTop ↑

Those costs that can be specifically identified with a particular project, program, or activity.

DisallowanceTop ↑

Expenditures incurred on a sponsored project for which the sponsor will not pay. This occurs when expenditures are not in compliance with the award terms.

Disallowed Cost or DisallowanceTop ↑

A charge to a grant that the Federal awarding agency determines to be unallowable, in accordance with the applicable federal cost principles or other terms and conditions contained in the award. Typically the sponsor will not pay for these expenditures and the disallowed expenditure becomes the responsibility of the PI and must be transferred to another budget (non-federal) or receive after-the-fact approval from the sponsor.

eApprovals in SAGETop ↑

The eApproval graph is generated based on the content of the eGC1 and the approval rules for your department, school or college. Email notifications are sent automatically requesting each unit to approve. When all campus units have approved, then the eGC1+application is routed to the Office of Sponsored Programs (OSP). For questions about SAGE, contact the SAGE Help Desk at sagehelp@uw.edu or call 206-685-8335.

eFA (Funding Action)Top ↑

A funding action (FA) is communication from OSP to GCA to set up a budget number or add funding to an existing budget number. A funding action includes details on Sponsor, amount of funding, PI, the project period, and other pertinent information for award reporting and for administering the funding within the financial system.

eGC1Top ↑

Form submitted to The Office of Sponsored Programs along with proposal which contains the budget, institutional signatures, basic proposal information, addresses and policy issues.

ePAC (Post-Award Change)Top ↑

A post-award change is an adjustment made to an award that need involvement from OSP

EncumbrancesTop ↑

Obligations in the form of purchase orders, contracts, or salary commitments which are chargeable to an award and for which a part of the awarded amount is reserved. They cease to be encumbrances when paid.
Encumbrance Codes Matrix (T, BSC, BIA, TN, BCA, ZB, and others)

Environmental Health & Safety (EHS)Top ↑

Environmental Health & Safety is a UW administrative department that is responsible for addressing environmental issues in order to provide a safe educational and work place on campus.

EquipmentTop ↑

Tangible assets acquired through donation, gift, purchase, capital lease, or self construction with a life expectancy of more than one year.

eRA CommonsTop ↑

Electronic Research Administration system for National Institutes of Health

Expanded AuthoritiesTop ↑

The operating authorities provided to grantees under certain research grant mechanisms that waive the requirement for Sponsor prior approval for specified actions.

ExpenditureTop ↑

All monies used in the operation of a budgeted project are Expenditures. Expenditures may include faculty salaries, student compensation, equipment acquisition, travel expenditures or any other activity which can be assigned a dollar value. Expenditures are recorded in the Financial Accounting System under the budget number being charged for the activity. Note: Encumbrances are not expenditures and are recorded to remind PI's of a formal commitment.

Export ControlTop ↑

The federal requirement that controls the export, re-export and other activities regarding the export of sensitive materials, person or activities. Export transactions may require a license or other written approval by the US government, while others are prohibited. Export control laws govern:

• The release of technology, technical data, software, and information to foreign nationals within or outside the US
• The furnishing of defense services to foreign persions whether in the US or abroad
• The shipment or other transmission of items or defense articles outside the US
• The ability to export or otherwise transact with certain individuals, entities and countries.

Facilities & Administration (F&A)Top ↑

Those costs that pay for expenses which cannot be identified to a particular project, program or activity but are nevertheless necessary to the operations of the university. F&A costs are synonymous with Indirect Costs (IDC).

• F&A rate, expressed as a percentage, is established by negotiation on an annual basis. Current F&A rates can be found in GIM 13.
• F&A base type determines which budget items are excluded from the F&A calculation. There are several base types: MTDC = Modified Total Direct Costs, TDC = Total Direct Costs, S&W = Salaries and Wages, and TDC less T&E = Total Direct minus Tuition & Equipment.
• F&A cost are determined by multiplying the rate by the base amount.

Faculty Effort Certification (eFEC)Top ↑

Faculty Effort Certification is the (electronic) process by which faculty accurately account for and document time spend on University activities including research, instruction, administration, service and clinical activity using percentages.

Faculty Effort Certification (FEC)Top ↑

Quarterly and semiannual report used to document faculty effort on grants and contracts.

FastlaneTop ↑

Online sponsored programs system for the National Science Foundation.

Financial Status Report (FSR)Top ↑

A statement of expenditures sent to the sponsor of a grant or contract. It is prepared and submitted by Grant and Contract Accounting (GCA) with assistance from campus units on behalf of the Principal Investigator (PI).

Fiscal reportTop ↑

The final report reflecting a summary of transactions within the reporting period for the subject grant or contract.

Funding Action (eFA)Top ↑

An electronic mechanism used by OSP to transmit detailed award information to GCA for budget set-up and award distribution. Copies of the eFA are also delivered to eGC1 contacts when the budget is complete and ready to accept charges.

Funding Opportunity Announcement (FOA)Top ↑

Published grant opportunities which usually have their own instructions, forms and requirements.

GIMTop ↑

GIM is the acronym for Grants Information Memoranda. GIM's are maintained at official reference stations and define the policies and procedures associated with grant and contract awards/budgets.

Graduate Operating FeeTop ↑

The term "Graduate Operating Fees" refers to the combination of tuition and fees which are required of all graduate students at the University of Washington. Prior to 1985 research assistants at the University of Washington were expected to pay these fees from their salaries. At that time the salaries were reduced by the amount at issue, and the tuition and fees now appear as a separate item in the budget rather than as a component of the salaries. This is a common practice at research universities. Research assistants at the University of Washington are considered residents, regardless of their actual resident status. The fees at issue, therefore, are at the same level as those for residents of the State of Washington.

GrantTop ↑

Financial assistance (including cooperative agreements) in the form of money, or property in lieu of money, by the Federal government to an eligible recipient. The term does not include: any Federal procurement subject to the Federal Acquisition Regulation (FAR); technical assistance (which provides services instead of money); or assistance in the form of revenue sharing, loans, loan guarantees, interest subsidies, insurance, or direct payment of any kind to individuals.

Grant & Contract Accounting (GCA)Top ↑

A department of Financial Management that helps set up grants, contracts and gift budgets in the Financial Accounting System. They invoice sponsors, manage related cash, prepare fiscal reports to sponsors and close grant budgets.

Grant and Contract Certification Reports (GCCR)Top ↑

Grant and Contract Certification Reports (also known as Payroll Certification Reports) represent the documentation the University of Washington utilizes to certify the reasonableness of salaries and wages charged to sponsored projects. The report reflects all UW employees paid on a sponsored budget and their grant and contract compensation with the exception of faculty who certify via the Faculty Effort Certification (FEC) report. Included on each report is the name of the employee, payroll classification, the percentage of effort or number of hours paid for the month and the dollar amount paid.

Grant RunnerTop ↑

A component of SAGE that allows some grants applications to be submitted to Grants.gov electronically by OSP. SAGE combines the eGC1 and the sponsor forms for some funding opportunities (NIH R01s, R03s and R21s with modular budgets). UW institutional codes and some eGC1 information are pre-populated, there is automatic checking for required fields and common errors, and the status of the submission is documented in the History for easy tracking and reference.

Grant TrackerTop ↑

Once a budget number has been assigned to a project by GCA it will be available in Grant Tracker for reference.

Grants.govTop ↑

Grants.gov is your source to FIND and APPLY for federal government grants. Grants.gov is a central storehouse for information on over 1,000 federal grant programs and provides access to approximately $500 billion in annual awards.

Human Subjects Division (HSD)Top ↑

Human subjects Division. The arm of the Office of Research which partners with researchers to safeguard the rights and welfare of human subjects in UW research.

IACUCTop ↑

Reviews and approves all use of vertebrate animals in teaching and research; monitors care and use of animals in laboratory and research programs to ensure humane treatment of animals in accordance with applicable laws and regulations. At the University of Washington the IACUC is facilitated by the Office of Animal Welfare.

Incremental Award or SupplementTop ↑

An Incremental Award or Supplement is a request for additional award support for an existing project. The grant/contract award number remains the same and separate cash accountability is not required.

Indirect CostsTop ↑

Those costs that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project, program, or activity but are nevertheless necessary to the operations of the organization. At educational institutions such costs normally are classified under the following indirect cost categories: depreciation and use allowance, general expenses, sponsored project administration expenses, library expenses, departmental administration expenses, library expenses, departmental administration, operations and maintenance expense and student administration services.

INSPIRETop ↑

Interdisciplinary National Science Program Incorporating Research and Education Experience

Institutional Review Board (IRB)Top ↑

Reviews and approves all proposed research projects that involve human subjects to insure that the rights of subjects are protected, that adequate and informed consent for their participation is obtained, and that any possible benefits of the research are commensurate with the risks involved. At the University of Washington the IRB is facilitated by the Human Subjects Division in the Office of Research.

Intellectual Property (IP)Top ↑

Creative work or idea embodied in a form that can be shared or can enable others to recreate, emulate or manufacture. It is protected by trademark, trade secret or copyright. The UW Center for Commercialization (C4C) manages IP rights along with OSP.

Interim BudgetTop ↑

A University budget other than a grant or contract to which it is allowable to charge expenditures temporarily pending receipt of grant or contract awards. Examples of these include Research Support Allocation, gift and discretionary budgets.

Internal Sales Document (ISD)Top ↑

A form used by service centers or auxillary enterprises (budget numbers which begin with 14, 15, 16 or 25) which provide goods or services to charge the cost of those goods or services to the budget of the requesting department.

Invention StatementTop ↑

A form detailing all inventions conceived or first reduced to practice during the course of the work under the grant or contract and the inventing party.

InvoicingTop ↑

The process in which the university submits a request for payment to the sponsor.

Journal VouchersTop ↑

An accounting entry for the recording of certain transactions, corrections or information. The journal voucher usually contains an entry or entries, explanations, references to documentary evidence supporting the entry or entries, and the signature or initials of one or more properly authorized officials.

Just-in-Time (JIT)Top ↑

In the research arena, it generally refers to the process of providing assurances and other information at the point that it is needed. For example, NIH requires various approvals and assurances prior to an award being made, but not at the proposal stage.

Matching fundsTop ↑

Matching funds, if required by the funding agency, are raised from non-federal outside sources to increase the level of support provided by the funding agency. Such funds must be identified by the donor or funding source for use as matching funds.

MyFinancial.desktopTop ↑

The UW system to access, review and reconcile expenditures.

NEATop ↑

A NEA (Notice to Establish Account) is a form used by the Office of Sponsored Programs (OSP) to formally notify the Grant and Contract Accounting office to establish, extend, supplement or reduce a budget number for a grant/contract award.

No Cost ExtensionTop ↑

A no cost extension is an extension of the project period without additional funding. If the project is not completed and awarded funds remain unspent toward the end of a project period, many funding agencies will allow the PI to request more time to complete the work while spending remaining funds. A no cost extension must be requested of the agency in writing, with OSP countersign signature, well before the existing project period end date. FDP agencies such as NIH, NSF, DOE, etc. allow the grantee institution to approve a single no cost extension (up to 12 months) without prior approval but still require written notification.

Non Competing RenewalTop ↑

A Non-Competing Renewal, also known as a Continuation, is a request for funding for the second or subsequent budget periods of a grant within an awarded project period. The recommended funding level for each subsequent year was set in the initial award and therefore is not an open competition for funding.

Notice of AwardTop ↑

This is a formal notice from an external sponsor to the university giving notice of an award for a specific research project. Normally, the notice will outline the scope of the award or any special terms and provisions. This document is also sometimes called the notice of Grant Award (NOGA) or Notice of Award (NOA).

Object CodesTop ↑

The University of Washington Financial Accounting system (FAS) uses codes and categories track all expenditures. Object codes are further incremented into sub-object codes for greater detail.

Obligated FundsTop ↑

Funds that are unexpended but are encumbered at the end of the funding period to cover the known obligations. They are considered to be unexpended funds. However, if the agency allows, the "obligated" funds and matching encumbrances are carried forward to the next funding period.

Office of Sponsored Programs (OSP)Top ↑

A unit in the Office of Research at the University of Washington which supports and advises the entire academic community in securing external support for sponsored projects and collaborations. They review, negotiate, approve, and provide administrative oversight related to proposals and establishment of awards on behalf of the University of Washington in accordance with all applicable policies, and regulations.

Parent Top ↑

A Parent is the budget which is used to group together multiple budgets under the same award. For example, a sponsored agreement for a specific project may involve several segments/departments and the individual departments wish to establish separate control budgets for processing purchases and recording salaries. Each budget is set up with the control (parent) budget number in order to combine budget information on the Consolidated Budget Status Report by Parent for overall review by the Program Director.

Sub-Budgets for Funding Restricted for a Specific Purpose
Faculty members with funds restricted within a grant for a specific purpose (e.g. a supplement given to be used only for salaries and supplies of a specified individual or group of individuals) are encouraged to establish a sub-budget. To that sub-budget, they are encouraged to transfer the restricted funding and post only related expenditures. This will improve tracking and subsequent reporting to the sponsor.

Post Award Change (ePAC)Top ↑

An electronic mechanism used by OSP to transmit any information to GCA which will change the initial award information. Common examples of ePACs: a No cost Extension, a change of PI, or a release of funding restrictions. Copies of the ePACs are also delivered to eGC1 contacts when the changes have been completed in the system.

Preaward CostTop ↑

The cost incurred prior to the effective date of the award, directly pursuant to the negotiation and in anticipation of the award, where incurrence is necessary to comply with the proposed delivery schedule or period of performance.

Pre Award Notification (PAN)Top ↑

An electronic mechanism used by OSP to track information or changes to submitted proposal prior to award notification. Common examples of PANs: Just in Time Information, Other Support Pages, Sponsor notifications

Prior ApprovalTop ↑

The written permission provided by the authorized granting official from the awarding office before the recipient may undertake certain activities (such as performance or modification of an activity), expend funds, or exceed a certain dollar level.

Prime InstitutionTop ↑

The institution receiving the award from the sponsor.

Principal Investigator (PI)Top ↑

The individual responsible for the conduct of research or other activity described in a proposal for an award.

Program Announcement (PA)Top ↑

Describes existence of a research opportunity. It may describe new or expanded interest in a particular extramural program or be a reminder of a continuing interest in an extramural program.

Program IncomeTop ↑

The gross income received by the recipient and/or sub-recipient directly generated by the supported activity, or earned as a result of the award. Program income includes (but is not limited to) income from fees for services performed, the use or rental of real or personal property acquired under the grant, the sale of commodities or items fabricated under an award, license fees and royalties on patents and copyrights, and payment of interest on loans made with grant funds. Standard Program Income Alternatives are: 1) Deduction alternative - Deducted from total allowable costs and third party in-kind contributions for the purpose of determining the net costs on which the Federal share of costs will be based. When this alternative applies, the deduction must be made from current costs unless the terms of the award authorize deferral to a later period; 2) Cost Participation or Matching Alternative - Used to satisfy all or part of a cost participation or matching requirement; 3) Additional Cost Alternative - Used for costs that are in addition to the allowable costs of the project for any purposes that further the objectives of the legislation under which the grant was made.

Progress ReportTop ↑

A periodic, usually annual, report submitted by the PI to a sponsor to demonstrate progress in the research. Many sponsors use this report to determine whether to provide funding for the upcoming budget period. This is also sometimes called the "Technical Report."

Project PeriodTop ↑

The total time period stated in the Notice of Grant Award (including any amendments) for which Federal support is recommended. The project period may consist of one or more budget periods. It does not constitute a commitment by the Federal government to fund the entire project period.

Reasonable CostTop ↑

A cost may be considered reasonable if its amount and nature reflect what a reasonable person would incur in the conduct of the same business in the same or similar circumstances.

Renewal AwardTop ↑

This is an authorization for follow-up support to a project. Renewal awards usually retain the same grantor number but require a separate budget number for accounting purposes. The budget amount for the renewal award consists of the approved annual award and authorized carryover of unexpended or obligated balances.

Request for Application/Proposal (RFA or RFP)Top ↑

A specific solicitation for project ideas which may or may not involve a special allocation of funding, unique forms or other restrictions.

RequisitionsTop ↑

A written (or on-line) request, usually from one department to the Purchasing department for specified goods or services.

Research AdministrationTop ↑

The non-scientific responsibilities of funded projects are referred to as research administration. It includes preparing the proposal, fiscal and non-fiscal compliance and other activities throughout the lifecycle.

Research Cost RecoveryTop ↑

Allocation of funds back to academic units that generate indirect cost from grants and contracts.

Restricted FundsTop ↑

Funding from a prior year which is carried forward (unexpended and unobligated) to the current year and requires agency approval to expend. This is coded 37-99 on the accounting system and is encumbered.

RevenueTop ↑

Revenue is defined as funds received from sales and services. Revenue and funding is recorded in the University of Washington current operating fund, which is the economic resource of the University available for the purpose of performing the primary and supporting missions of the institution. Refer to D35.3, Operations Manual. The major sources of REVENUE funding for the University are state allocations, grants, contracts, gifts, rents, royalties, and interest and dividends from investments. All revenues are included in the University's biennial budget request and are subject to State accounting and budgeting requirements.

RTE (Request to Transfer Expenditures)Top ↑

A transfer of expenditures between budgets. Transfer of expenditures to or from Grant/Contract budgets must comply with GIM-15. See Request to Transfer Expenditure form for documentation of transfer request.

Salary encumbrancesTop ↑

Salaries are encumbered on grant and contract accounts to assist departments in planning expenditures during the life of a grant or contract. Salaries are not encumbered on gift accounts.

The dollar amount of the salary encumbrance is calculated automatically based on the Personnel Actions submitted by the department on the Online Payroll Update System (OPUS). The departmental payroll coordinator enters the data elements into the OPUS system. The information entered into OPUS interfaces automatically into the Payroll/Personnel System (HEPPS) and Financial accounting system (FAS). It is the entry of information in OPUS that causes the salary and benefits and encumbrances to post in FIN.

Differences between departmental records of pending salaries and salary encumbrances are usually tied to OPUS actions "in process". Departments may "turn off" the salary encumbrance feature by sending a request to GCA via GrantTracker. The appropriate Dean must be included in the GrantTracker request. Principal Investigators are fiscally responsible should salaries (or any other category) be overspent.

Questions about this process should be directed to the gcahelp, 206-616-9995.

SERATop ↑

This tool is part of the SAGE Suite. See 'SAGE' for more details.

Significant Financial Interest / Conflict of Interest (SFI/COI)Top ↑

Significant Financial Interest is the general term used when there is a divergence between an individual's financial interests and that individual's University obligations such that an independent observer might reasonably question whether the performance of the University obligations are adversely affected (or have the potential to be) by considerations of personal gain.

Single Audit ActTop ↑

Enacted by Congress in 1984 to establish uniform audit requirements for state and local governments receiving federal financial assistance. The University of Washington is included in the State of Washington Single Audit (OMB Circular A-133).

SPAERCTop ↑

Sponsored Programs Administration and Electronic Research Compliance (SPAERC) is part of the SAGE Suite to tools to support research administration which is used by the Office of Sponsored Programs. See "SAGE" for more information.

SponsorTop ↑

An outside agenda that provide funding or non-monetary project support. Examples: Department of Defense (DOD), National Endowment for the Arts (NEA), Annenberg Foundation, Fred Hutchinson Cancer Research Center (FHCRC).

Sponsored projectTop ↑

Research funded by an outside agency, either through grant, contract or other transaction.

Status CheckerTop ↑

This look-up tool extracts information about the status of new awards and administrative actions from SPAERC (OSP's administrative module in SAGE). Status Checker contains information for the past 60 days, and is updated each day at 6am.

Sub-budgetTop ↑

A budget established to account for an identifiable segment of an award (see PARENT). It is also used when funding is given to individuals to complete an approved project from a University-controlled funding source. The budget information on a subbudget is reported on the Consolidated Budget Status Report for each parent.

SubcontractTop ↑

A formal cooperative research relationship with another organization, generally a university or non-profit research center, that is part of a sponsored agreement/proposal accepted by the University of Washington and the other organization participating in the research project or provides a required service to complete the research project. See GIM 7 for additional information.

Supplemental AwardTop ↑

The addition of funds to an existing award to:

1. Support New or additional activities which are not identified in the current grant or which significantly expand the project's scope beyond the purpose(s) for which the current grant was awarded;

2. Support an expansion of the grant approved activities; or

3. Provide for an increase in costs due to unforeseen circumstances.

For supplemental awards, the budget and grantor numbers remain the same.

System to Administer Grants Electronically (SAGE)Top ↑

The SAGE Suite is the web-based system for supporting electronic Research Administration (eRA) at the University of Washington. The suite is comprised of three systems - SAGE, SPÆRC, and SERA - three views of a single database. Faculty, administrators, and staff submit funding applications and request advance budget numbers via SAGE. The Office of Sponsored Programs tracks and approves these requests via SPÆRC. The Grant and Contract Accounting office handles post-award functionality via SERA.

Technical reportTop ↑

A technical description of the project results and additional information as required by the sponsor. Additional information requested can include an abstract and a list of publications.

Terms & Conditions (T&C)Top ↑

The contractual agreements approved by the sponsor and OSP. They are included in the award document.

Unallowable CostTop ↑

A cost determined to be unallowable in accordance with the applicable cost principles or other terms and conditions contained in a grant award.

Unexpended FundsTop ↑

The funding (money) not spent during the award process.

Zero BalanceTop ↑

At the closing of a grant, when cash, expenditures, budget, and revenue are equal, the budget is said to have a zero balance.