UW Research

Program Income

If revenue (from the sale of goods or services) is being generated by an activity, then a Service or Recharge Center needs to be established. See Management Accounting and Analysis (MAA) for more information.

If the revenue being generated is from a federally-sponsored award then it is considered to be Program Income and needs to be reported to the federal sponsor. See the GCA links for more information on Program Income:  Grant and Contract Accounting (GCA).


  • The Principal Investigator (PI) identifies program income and obtains a rate approval from MAA.
  • Once the rate has been reviewed, the PI request a Program Income sub-budget from GCA
  • GCA:
    • Obtains approval to establish a Program Income Sub-budget.
    • Sets up a program income sub-budget.
    • Reports program income to the federal sponsor
    • Works with the department to close out the Program Income sub-budget at the completion of the award

 Need Support?

Grant and Contract Accounting Program Income Guidelines