A sub budget sets aside a portion of the funding from a grant, contract or gift budget into a separate UW budget number. This is distinct from a subcontract, in which part of a grant or contract awarded to UW is issued to another institution. Sub budgets remain a part of the same award as their parent and are almost always reported and/or invoiced cumulatively with the parent budget. 

Sub Budgets videoWatch the Video! Click on the video for a brief presentation on Sub Budgets. Keep in mind that this same video will be used as part of the requirements to complete CORE’s Certificate in Research Administration. You may be required to watch the video again in order to obtain the necessary CORE credit.

Why Sub Budgets?

Sub budgets are sometimes required, e.g. when a portion of an award’s funding is restricted for a specific purpose or an award has more than one indirect cost rate. In other cases a department may choose to request a sub budget, e.g. to allocate funds to a co-PI or another UW department involved in the research or to set apart funding for different projects within an award.

Note that GCA does NOT establish sub budgets for discretionary or fixed price surplus budgets. If a department wishes to monitor funds within such budgets, we recommend the use of Project Cost Accounting (PCA) codes.

Awards with Multiple F&A Rates

For awards that qualify for multiple F&A rates, GCA will establish a separate budget number for each F&A rate. The budget with the largest amount of funds is the parent budget unless the Department specifically directs GCA to set up a different budget as the parent budget. The department(s) responsible for the award should ensure all costs are appropriately charged to the correct budget.

Establishing a New Sub Budget

Sub budgets are set up or changed via a Transactions/Parent/Sub (Transpasu) form. The Transpasu for new grant and contract sub budgets is now available as an online tool—simply go to your parent budget’s Budget Information page in Grant Tracker and click on the “Add New Sub Budget” link near the top of the left sidebar. This automated form is intended to simplify the process and prevent common errors, such as incorrect indirect cost calculations or transferring more funds than the parent has available in a particular account code. The tool allows for electronic approvals by the authorized signatories. Once all approvals are obtained, the form is automatically uploaded to Grant Tracker under the Transpasu topic for review and processing.

For new gift sub budgets, please continue to use the downloadable Transpasu form available in the section below. Note that a new gift sub budget may require additional approval from University Advancement or the Treasury Office for an endowed fund.

Changes to Existing Sub Budgets

While we hope to make the online Transpasu tool available for sub budget changes in the future, for now you will need to download a Transpasu form to make any of the following changes:

  • Supplement an existing sub budget with existing funds from the parent budget.

  • Change the PI on a sub budget.

  • Move funds from the sub budget to the parent while leaving the sub budget open. (If you wish to close a sub budget and return its remaining balance to the parent, no Transpasu is necessary. Instead, send a closing request via Grant Tracker.)

When you have completed the form and obtained the necessary signatures, please scan the form and submit via Grant Tracker.

  • No Transpasu is necessary to extend a sub budget—you may do so via Grant Tracker request.
  • Note that funds cannot be transferred directly between sub budgets, as any transfer must have a one to one parent and sub relationship. Two Transpasu forms—one to move funds from the first sub into the parent and the second to move those funds from the parent into the second sub—are required.
  • Note that when a parent award receives a renewal budget number, you must also set up renewal sub budgets via the Transpasu form.

Transpasu Tips and Tricks

  • Sub budgets can be established while the parent budget is in advance status.
  • Amounts transferred to sub budgets cannot exceed the amount shown in each object code on the parent budget.
  • It may be helpful to include a spreadsheet summarizing the transactions along with the TRANSPASU Form when the transfer involves several sub budgets.
  • For awards with funds that are restricted for a specific purpose, departments are encouraged to establish a sub budget to better track the restricted funding and the related expenditures. This will improve any subsequent reporting to the sponsor.