The University is reimbursed by the Department of Human Health Services through a federal payment website known as Payment Management System (PMS). DHHS awards were historically drawn under a G account (9320G) where all awards were pooled together. DHHS awards have been, and are, transitioning to P subaccounts (9320P) where they are drawn on an individual grant basis. The majority of our DHHS awards are NIH and transition with limited issues, as NIH has committed to moving any unspent G account funds to the award’s new P subaccount series at the close of the G account award period. However, a few DHHS sponsors (i.e. CDC and HRSA) can complicate the transition by awarding both pooled and individual (subaccount) funds in the same budget year. In an effort to monitor, report and draw in compliance, GCA is required to separate the individual funds and the pooled funds into distinct budgets.
There is no sure way to track different funds on the same budget. Therefore, GCA will be setting up sub-budgets to separate pooled funds from individual funds. The new budgets will be identified with their unique federal document number as stated in the award document. This will allow GCA to maintain separate accounting for the two types of funding, preventing the under-draw or overdraw of funds.
- Identify at budget set up awards combining pooled and individual funds within the same period and assign sub-budgets as needed.
- Identify at closing and reporting of an award pooled and individual funds remaining. GCA will set up separate sub budgets to track the carry forward and attach these sub-budgets to continuation award.
- Sub budget title will start with either G] or P] or G&P].
Note: UW has fewer than 12 accounts with mixed funding (G&P). All were established at the beginning of DHHS’ transition prior to our policy of accounting for mixed funding with separate sub-budgets. Moving forward, G&P mixed budgets will NOT be issued.
- Grant control flag 27 will have a value of 1 for pooled funds and a 2 for mixed funds.
- Department will be notified of new sub-budgets on the attachment to the Funding Action Email Notification at budget setup.
- Departments will be notified at closing of an award of any new sub-budgets containing G account carryforward.
1.Allocate costs based on the pooled and individual funds, do not co-mingle.