The F&A rate of the budget where the Cost Share expenditures were incurred does not determine the Cost Share F&A Rate for the benefiting Sponsored Award. The Cost Share F&A rate should be equal to the UW’s standard negotiated rate unless the Sponsor specifically states otherwise (which is rare). Cost Share F&A does not represent a burden to the department as the calculation only exists in the eFECS Cost Share Summary module to calculate the true value to the UW of the Cost Share Contribution.
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It depends on the nature of the resources that the 3rd Party was to provide. If the 3rd Party resource is integral to completion of the scope of work, then you may need to renegotiate with the 3rd Party and/or the Sponsor. If the 3rd Party resource is not integral to the completion of the scope of work, then this would be allowable. As cash cannot be used as a Cost Share Contribution, the cash received from the 3rd Party must be deposited into the department’s gift or discretionary budget and then expended on items or services that provide benefit to the Award. Those expenses must then be “tagged” as Cost Share Contributions for the Award.
A grant or contract is in deficit when the total expenditures exceed the amount awarded for the project. Budgets in deficit cannot be closed to status 4.
To resolve a deficit, the department will need an allowable non-federal, non-grant budget to cover the overexpenditure amount. If possible, the department should complete the transfer via the GrantTracker Deficit Transfer tool. If this option is not available for your budget, please provide the deficit coverage budget via a GrantTracker request in the Closing topic.
GIM 15 specifically outlines policies and procedures for the transfer of expenditures between budgets.
Deficit transfers and Expense Transfers both pose audit risks to the University of Washington.
- Deficit transfers can indicate that an award may have been mis-managed when overspending occurs.
- Expense transfers can represent an audit risk for the university
- Multiple transfers indicate continuous errors
- Transfers of expenses after 90 days from posting indicate reconciliation issues and potential internal control weaknesses.
A deficit transfer is appropriate when all expenses are allowable, but the total exceeds the amount of the award. E.g. if a budget is $1000 in deficit because travel charges for a conference described in the scope of work turned out to be higher than anticipated, all individual expenditures should remain on the budget, with a lump sum deficit transfer covering the overage.
An expense transfer must be used if an expense posted to the budget is unallowable per the terms of the award agreement. E.g. if an award does not allow travel, all travel charges must be transferred off the budget.
Expenditures displayed on Transaction Summary reports, or through MyFD (MyFinancial.desktop), come from various sources. Often the source can be identified by the description or reference information in the MyFD Transaction Summary report. If you need to locate a copy of the source document, here are some sources that may assist you:
- For Purchase Orders in question, contact Procurement Customer Service at: email@example.com, or 206.543.4500.
- For questionable ISDs (Internal Sales Document), CTIs (Cost Transfer Invoice), or CTs (Cash Transmittal), contact the Banking and Accounting Operations department at: firstname.lastname@example.org.
- JVs (Journal Vouchers) can be processed by multiple areas. The characters after the identifier of "JV" denote which area processed the document. To determine which department to contact with JV questions, use the following chart: https://finance.uw.edu/fr/journal-voucher
Fixed Price Surplus
A Fixed Price budget is one that represents an agreement made with a sponsor to perform service at a firm price, without the ability to adjust that price for actual increased costs in performing said service. The firm price is usually based on a per test, or per deliverable, service. The University retains the unexpended balance of fully paid Fixed Price budgets.
The unexpended balance is transferred to a Fixed Price Surplus budget that has been established by a department in order to receive those unexpended balances from their respective Fixed Price budgets. The Fixed Price Surplus budget may be used to offset deficits in any grant or contract. For further information see Fixed Price Surplus budgets
A department is allowed a maximum of three Fixed Price Surplus budgets. One surplus budget is to correspond with on-campus fixed price activity, one budget is to correspond with off-campus activity, and one budget is to correspond with clinical trial surplus or other special rate. For further information, go to Fixed Price Surplus.
Gift Processing in University Advancement sets up gift budgets and processes all gifts to the University. Details are available on their website-- http://depts.washington.edu/uwadv/central-resources/gproc/forms/new-funds/
GrantTracker is a website accessing a database containing information on all GCA budgets. It is designed to reduce the amount of time to close budgets, provide information in a timely manner, and decrease the number of requests for information to and from GCA.
- view all GCA budgets online
- access parent and sub budget information on a single page
- submit requests and attachments online
- view invoices and reports online
- find up-to-date status on outstanding requests
- view history of previous requests and attachments
- submit Transpasu requests for new sub budgets
- transfer deficit balances
- provide up-to-date campus contacts who should receive GCA messages related to a budget or group of budgets
Normally GCA (Grant and Contract Accounting) initiates and mails invoices for grants and contracts that require billing.
At times, however, GCA needs department input to complete invoicing:
If a budget is set up for milestone invoicing, GCA relies on the department to inform us that a deliverable has been completed and an invoice can be issued.
Some sponsors require detailed backup that GCA has no access to (e.g. receipts, timesheets, or activity reports). In these cases GCA will prepare the invoice and then route it to the department via GrantTracker to provide the needed backup and route to the sponsor.
For clinical trial budgets, the department is responsible for invoicing.
Invoices are linked from a budget's GrantTracker Budget Information page. Click on the invoice number hyperlink to download a PDF copy.
- If a sponsor has a unique invoice template rather than one of our standard formats, the actual invoice sent to the sponsor will not match our internal invoice as shown on GrantTracker.
- GrantTracker updates overnight, so invoices will appear the day after they are issued in our invoicing system.
If the sponsor contacts the department for backup detail on a particular invoice (e.g. receipt copies for travel or equipment expenditures), the department may respond to them directly. Otherwise, please forward the communication to email@example.com.
GCA cannot issue invoices on a budget in advance status because we do not yet have a fully executed agreement between UW and the sponsor confirming the terms of the agreement. However, in rare cases we can make an exception if the sponsor themselves request it, e.g. so they can pay the award or a portion thereof in advance or if they need to complete payment during an expiring fiscal period. In these cases, please contact GCA via GrantTracker or email to firstname.lastname@example.org.
If a sponsor hasn't received the invoice within a week of its issuance, we may not have the correct mailing or email address on file for them. If a sponsor expresses concern over not having received an invoice, please forward their message to email@example.com and we will follow up with them.
The remittance address for check payments for a grant or contract is:
University of Washington
Grant and Contract Accounting
12455 Collections Drive
Chicago, IL 60693-0001
NOTE: Payments for clinical trials and other "pay in advance" projects should not be sent to this address. Instead, they should be directed to the PI, research coordinator, or fiscal personnel in the PI's department.
If a department receives a payment for a grant or contract budget, please send it to GCA via campus mail at Box 354966.
Please send the check to GCA via campus mail at Box 354966 or, if you prefer, hand-deliver it to our office, 4300 Roosevelt Way NE, Suite 300. Include a memo indicating the budget number the payment is intended for.
Check the budget information page in GrantTracker. In the Financial Information section, the last three items, Invoice, Receipt and Open, reflect the cumulative amount invoiced, the total payments received from the sponsor, and the amount remaining unpaid. Also, you may check if a specific invoice has been paid by scrolling down to the Invoices section and checking the Open Amount column.
Please forward the request to firstname.lastname@example.org so that we can provide the information and sign off on any forms the sponsor requires.
Unfortunately GCA cannot accept credit card payments. Sponsors may pay by check (including cashier’s check) or wire/ACH.
By default charges to parent and sub-budget(s) are combined on a single invoice. However, if a sponsor requests separate invoicing for a sub-budget, please notify GCA via a GrantTracker in the Invoicing topic, and we can accommodate their request.
Notify GCA by GrantTracker in the Invoicing topic or by forwarding the sponsor’s email to email@example.com. We will follow up with them to locate the payment.
Note that GCA does not issue a final invoice until the Final Action Date has passed. Departments are required to ensure that all expenditures have posted by then, and if that is impossible to notify GCA of the pending charges on or before that date. However, if there are additional charges the department was unaware of at the Final Action Date and the sponsor provides written confirmation they will accept a revised final invoice, GCA will invoice the additional charges. Please submit a Pending Transactions Detail Form via GrantTracker along with your sponsor confirmation to request a supplemental invoice.