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When a sponsor discovers an unallowable expense, it is the department’s responsibility to transfer it off their budget as soon as possible. The transfer will result in a credit on the next invoice issued. Because of this, we discourage sponsors from short-paying invoices. Instead, we prefer to void the invoice with the unallowable charge and issue a replacement after the charge has been removed.

Journal Vouchers

What is a Journal Voucher (JV)?
JVs are forms used to process accounting entries. They are primarily used for fund transfers and corrections. Many central offices process JVs. To determine which office to contact about a JV, use the following link:

Many offices process JVs. GCA processes JVs numbered 5000 – 84999, as well as all JVCs, JVGs, JVMs, JVRs and JVEs. Effective March 1, 2016, GCA changed how we provide copies of JVs to campus. Historically, we sent paper JV copies to department box numbers for Indirect Cost Adjustments, Subcontract IDC Adjustments, Deficit Transfers, and certain Reverse JVs. Starting March 1, we began uploading these JV categories to GrantTracker. If you cannot locate a JV of this type issued on or after 3/1/16, please send a GrantTracker request or e-mail

Some JVs are generated electronically, for example:
1. when department moves expenditures using MyFD,
2. when department transfers deficits through Grant Tracker

There are no paper copies of these JVs.

Other Journal Voucher (JV) copies should be requested from the office that prepared the JV. The correct office can be determined by the alphanumeric identifying code. See this table for contacts by department.

JV transactions, whether generated by on paper or electronically, are listed in My Financial Desktop (MyFD) and the Electronic Data Warehouse (EDW). To view a JV in MyFD, expand the object code in which the JV posted by clicking on the plus sign by the object code heading. The NetID of the person who requested the JV is displayed in the Reference field in the column after the JV number.


Try these steps:

  • Adjust speaker volume on your computer.   
  • Make sure correct device is selected for audio on your computer. Sometimes, plugging in headphones may disable speakers, or vice versa.
  • Stuttering? double-check your internet connection. The most common cause of audio stuttering is being connected via Wi-Fi instead of directly connected to the internet with a cable.  
  • Try using another web browser to join. Google Chrome or Internet Explorer are recommended for remote MRAM attendance.

MRAM audio & video are  monitored  throughout the meeting for quality control.  If we are aware of an issue at the meeting source we will include a note in the online chat room.

While we welcome all feedback, we may not be able to accommodate individual attendee technical challenges.

Please email with questions.

MRAM presentation materials & recordings are typically published on the MRAM Meetings webpage 2-5 business days after MRAM sessions occur.

Organization Codes

Organization codes are a representation of various functional areas across the University. The organization code is comprised of six levels (digits). Each level corresponds with a position level, or area, of responsibility. The more numbers there are to an organization code (e.g. all six fields have numbers as opposed to the first one or two fields), the more restrictive the level of viewing or access is. The Office of Planning and Budgeting is the department responsible for setting up and maintaining the University’s organization codes. Additional information for adding or changing organization codes can be found at:

To change an individual budget's org code, please send a GrantTracker request under the Budget Setup topic. If you need to change the org codes for multiple budgets at once, please prepare a list or spreadsheet of the changes required and email it to


RRF budgets are granted through the University’s Office of Research, and are to be used in advancing research in new directions. The Office of Research approves all requests to close an RRF budget. They need to have received, for review, the PI’s final report, a final summary of expenditures, and a final BSR (Budget Status Report) for the RRF being closed. Once reviewed and approved, the Office of Research will send an email with official approval to close. This official email approval should be pasted into a GrantTracker in the Closing topic.

More information about the Royalty Research Fund can be found here: 

Barb Thompson, or Peter Wilsnack can be contacted for specific questions. Barb can be reached at:, or at 206.616.9089. Peter can be reached at:, or at 206.685.9316.


These are revenue transactions: For restricted fund budgets (grants, contracts & gifts) revenue is recognized as expenditures post. The full amount of an award or supplement is recorded upfront to revenue class 9799 (increase in fund balance), followed by the two-digit source code designating what agency gave us the award (i.e. 01 designates National Institute of Health). An award of $100,000 for an NIH award would show as a credit of ($100,000) to 9799-01.

Every restricted fund budget is assigned a revenue code which designates the awarding department (revenue class) and awarding agency within that department (revenue source). For NIH, the revenue code is 9313-01: revenue class of 313 (Department of Health and Human Services) and revenue source of 01 (National Institute of Health). NIH is an agency within DHHS.

As expenditures post to a restricted fund budget, revenue is posted to the revenue code assigned to that budget, and a corresponding debit is made to the fund balance. In the example above, $1 in expenditure would create revenue of ($1) to 9313-01 and a decrease in fund balance of $1 to 9799-01. If a restricted fund budget is entitled to Facilities & Administrative (F&A) cost then revenue is posted to the appropriate Facilities & Administrative (F&A) cost revenue budget (74-1781 for IC revenue from Washington State awards, 51-1734 for IC revenue from all other grants and contracts).

In the example above, if the IC rate was 50% then for the $1 of expenditure, revenue of ($.50) would post to 51-1734 using revenue code 9313-01. You would not see a corresponding debit to 9799-01 on the restricted fund budget. At the end of an award, if that award was fully expended and there was no Facilities & Administrative (F&A) cost (using our example or an NIH award of $100,000), 9313-01 would equal ($100,000) and 9799-01 would be $0.

If, in our example, the award was fully expended with direct expenditures of $66,667 and Facilities & Administrative (F&A) cost of $33,333, then 9313-01 would equal ($66,667) and 9799-01 would equal ($33,333). The Revenue Class 9788 designates beginning fund balance. At the close of a biennium, the balance (revenue minus expenditures) on a restricted fund budget is carried forward to the new biennium as 9788 plus the revenue source. For NIH awards this would be 9788-01.

Spending Money

For all questions about allowability, please consult the Post Award Fiscal Compliance page.

Multiple reasons could exist for why portions of an award budget would be restricted. Common ones include a restriction on spending later years of a multi-year project until the sponsor issues payment, carryforward that cannot be released for spending without sponsor approval, or a delay in human subjects protocol approval. If you are uncertain what restrictions apply to your particular budget, please contact GCA via GrantTracker under the Budget Setup topic.

Above all, do NOT deposit the payment as revenue to a grant, contract, or gift budget. This will throw the award and revenue amounts out of balance and lead to complications at closeout. Instead, refunds to these budgets should be processed as reverse expenditures to the same object/sub-object code as the initial charge. See instructions for reverse expenditure processing here.

Encumbrances and ARIBA Open Balances are charges that are anticipated to be charged to a budget or, in some cases, restricted funds. Note that encumbrances and open balances are for internal planning and monitoring only and will NOT be reflected on invoices or reports to the sponsor. List of encumbrance types and contacts for managing them.

Basic detail on any JV can be obtained via the Journal Voucher Detail report at the B.I. Portal (Enterprise Data Warehouse) site (also available from the More Systems dropdown on MyFinancial.desktop under Decision Support).

If you need to determine who processed a JV on your budget, follow these steps:

  1. Call up the budget in My Financial Desktop (MyFD) using the Budget Summary report.
  2. Expand the object code in which the JV posted by clicking on the plus sign.
  3. Locate the JV by JV number, transfer amount or date.
  4. The field to the right of the JV number shows the NetID of the individual who initiated the transfer.

Please work with Procurement Services to issue payments from your grant or contract budget.

Know your Final Action Date (FAD), which is listed on the GrantTracker Budget Information page. If any charges have not posted on or before that date, you MUST notify GCA of the charges by that date, or we will not be able to include them in the final report or invoice, and the charges will become a deficit to the department.


Account Code 37-99 was used to track F&A encumbrances for subcontracts related to your award budget. Effective November 2010, F&A charges for subcontracts are managed just like F&A charges for the primary award. All F&A transactions for the primary award and associated subcontracts will only display under Account Code 25-99.

If you currently have an award that is classified as MDTC (Cost Base Type 18), the F&A charges for any subcontracts will continue to be manually adjusted until the award has expired. GCA has established a new cost base (Cost Base Type 38) for MTDC awards that include subcontracts. Effective November 1, 2010, all new MTDC awards will use Cost Base Type 38.

Effective November 2010, all F&A costs (also known as indirect costs or IDC) for subcontracts are being calculated automatically in the Financial Accounting System (FAS) and added to F&A expenditures for the primary award (budget) under Account Code 25-99.

In the past, Grant and Contract and Accounting (GCA) manually entered the F&A for subcontracts as journal vouchers (JVs). These JVs appeared in MyFinancial Desktop under Account Code 25-99 as expenditures against your budget.

You will no longer see JVs used to charge F&A costs due on subcontract expenditures. In addition, GCA will no longer create a 37-99 restricted encumbrance for F&A costs due on subcontract expenditures. F&A transactions for subcontracts will be generated every time an invoice is paid on that subcontract up to the amount subject. As a result, you will see more timely and accurate F&A expenditures under Account Code 25-99.

Generally, the subcontract amount subject to UW F&A costs is based on the business rules of the Funding Action. If, for example, the cost base type for your funding action is Modified Total Direct Costs (MTDC), then your subcontract is subject to F&A on the first $25,000 at the same rate as the primary award. If the cost base type for your funding action is Total Direct Cost (TDC), then all of the subcontract is subject to UW F&A at the same rate as the primary award. You can always use GrantTracker or review the Funding Action associated with your award for more information about the F&A charges to your subcontract(s). If you still have questions after you review the Funding Action, contact the Office of Sponsored Programs (OSP) at for assistance.

Effective November 2010, all F&A charges for any new primary awards and related subcontracts will automatically be charged to your budget and display in MyFinancial Desktop under Account code 25-99.

To see a summary of all subcontract direct charges to your budget, from the Report option in MyFinancial Desktop, select Transaction Summary. All subcontract direct charges will display under Account Code 03-62 (Outside SVC-SUBCONTRAC).

Training Grants

Changing a Trainee’s salary could require a Change Job action in Workday.  

Information on how to change a job and step by step instructions are available on the ISC website User Guides section. 

  • Terminate the current position and compensation in Workday.

  • Enter the new position and compensation package. (see User Guides)

  • Workday should update the pay rate type automatically based on the job profile.

  • Assign Organizations.

  • If the budget has expired, please send a GrantTracker request to keep the budget in status 1 to allow the correction to post.

Things to Keep in Mind

  • If the trainee was paid under Earn Type REG but should be paid under Earn Type TRN, this means that the trainee may have overpaid Social Security, Medicare and Retirement and may be receiving a refund.

  • If the employee was paid under Earn Type TRN and should be paid under Earn Type REG, this means that the employee may owe Social Security and Medicare taxes and if eligible for retirement, may opt to have this deducted as well.

  • If the correction impacts a previous tax year, Payroll may need to issue a W2C (W2 correction).  Contact for W-2C questions.

The ISC HCM Partner can provide assistance with the job change.  Contact or call 206-543-8000.

No. GCA receives a notification from xTrain every time a Termination Notice is routed to the Business Office.

If the final payroll and/or salary transactions have been processed, posted to the budget and it's been over two weeks, please contact GCA via or via GrantTracker.