Distribution of adjustments (both positive and negative) to units colleges and offices, the total of which equals the UW's allotment.
The spending plan that divides the appropriation into amounts by fund, program, and object of expenditure. The state must approve the spending plan.
Funds voted by the state legislature for use by the University of Washington. Generally, a lump sum spending authorization for specific purposes and for use during a specified time period.
Revenue and expenses associated with auxiliary activities of an enterprise nature such as parking, housing, and food services. These activities are not essential to the mission of the University but are necessary to the efficient conduct of the mission.
Auxiliary Educational Activities
University educational and public service activities which most often "pay their way". Operating surpluses, if any, may be used for continued program support or any other University purpose.
Two year budgeting period. Begins July 1st in odd-numbered years and ends June 30th of odd-numbered years.
A plan for spending. In the case of state (non-self-sustaining) budgets, it is also the authority to spend.
A six digit control number (xx-xxxx) assigned to a particular college, department or entity in order to keep track of revenue and expenditures.
Accessed by type "BGT" at the Financial System Main Menu. Collection of budget transactions maintained throughout the biennium to keep budgeted levels current.
Codes attached to budget numbers; used to designate fund source.
Carryforward indicates that portion of a permanent (on-going) commitment that is not funded in the current biennium.
Direct costs are those costs that can be identified specifically with a particular sponsored project.
Designated Operating Funds - funds over which the University has unlimited discretion though the University, as a matter of internal policy, may have restricted their use. Composed of: indirect costs(or overhead) charged to self-sustaining budgets and grants, interest income, summer quarter revenue, hospital revenue, administrative overhead, and miscellaneous fees.
Facilities and Administrative Costs
See Indirect Costs.
A statement of the estimated fiscal impact of proposed legislation.
One-year period extending from July 1st through the next June 30th.
Full-Time Equivalent (FTE)
As a unit of measure of state employees: refers to the equivalent of one person working full-time for one year (approximately 2,088 hours of paid staff time). Two persons working half-time also count as one FTE. As a unit of measure of students in Higher Education facilities: refers to the equivalent of one student attending class full-time for one school year (based on fixed hours of attendance).
An independent budget and accounting entity with a self-balancing set of accounts representing all related resources, obligations and reserves.
The general fund represents all financial resources and transactions not required by law to be accounted for in other funds. General Fund-State (GF-S) refers to the basic account that receives revenue from Washington's sales, property, business and occupation, and other general taxes; and is spent for operations such as public schools, social services, and corrections.
General Operating Funds - funds over which the University has significant discretion. Composed of: state appropriations (tax support) and operating fee revenue (portion of tuition).
General Fund Allocation
State and appropriated local funds for unrestricted use and support of the University, generally intended to support the instructional mission and administrative and support functions.
Indirect costs (also referred to as Facilities and Administrative Costs) are those that are incurred for common or joint objectives, and therefore cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity. (For more information see Grants Information Memorandum 22)
Integrated Postsecondary Education Data System
Local Fund Allocation
Revenues and expenditures supported by revenues over which there are no externally imposed restrictions. There are two types of Local Fund Allocations: Local Fund Allocation and Research Cost Recovery.
Codes that identify the type of expenditure (e.g. salaries, travel, supplies) sometimes referred to as 'account codes' or 'expenditure codes'.
Operating Budget Request
Prepared by the Budget Office on a biennial basis to request funds from the state. Based on current budgeted levels.
Programs and Fees offered by Educational Outreach
Fee-based educational programs are those that do not generally receive State General Fund operating support. In addition to degrees, these programs include credit and non-credit offerings in the form of certificates, standalone courses, and specialized courses.
Language in budget bills that places a condition on the use of appropriations.
Restricted Operating Funds
Funds over which the University has little or no discretion as to use.
Budgets where revenue is authority to spend. Decision whether to budget or not is at unit's discretion.
State Subsidized Programs
“State subsidized” refers to educational programs that offer a degree (bachelor, master, doctor, or professional) and are partially support by State General Fund resources.
Any legislative change to the original budget appropriations.
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