Different types of University budgets may receive revenue through Journal Vouchers (JVs) issued from central UW budgets (such as student lab fees), through Internal Sales Documents (ISDs) issued to other University budgets, or through invoices issued by Student Fiscal Services (SFS) or the charging unit providing the goods and services. Revenue receiving budgets must charge sales tax for the sale of goods and services where appropriate.


Types of Revenue Receiving Budgets:
(with Definitions/Examples/Budget Numbers)

  • Recharge and Cost Center Budgets:
    The million dollar difference: Recharge Centers charge more than $175,000 annually to federally sponsored programs OR more than $1,000,000 in total charges. Cost Centers charge less than $175,000 annually to federally sponsored programs AND less than $1,000,000 in total charges.

  • Auxiliary Activity Budgets:

    Revenue and expenses associated with auxiliary activities of an enterprise nature such as parking, housing, and food services. (Examples:14-XXXX, 15-XXXX)

  • Departmental Revenue Budgets

Students or Outsiders( Course Fees, Extension Credit Fees, Dept Auxiliary Activities, Visitor expenses. Examples 02-96XX, 06-93XX, 09-98XX, etc.)

  • Program Income Budgets
  • Agency Budgets (Journals, Keys, Example: 38-XXXX)

Budget Development What kind of budget do you need?


Institutional Overhead

UW Administrative Policy Statement for overhead charges on cash income from sales of supplies and services and rental income.

Sales of Goods and Services

UW Administrative Policy Statement for sale of goods and services for fees.


Sales Tax

The university is required to collect and submit sales tax on sales of tangible personal property and certain services to outside entities.

Self Sustaining Unit Oversight Controls