Self Sustaining Activities

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)

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

• Reimbursable Budget Types
  • How do I determine what type of budget I need to use?
  • Definitions and descriptions of various revenue budgets
  • What's the correct revenue budget when providing goods and services to others?

Institutional Overhead

• APS 33.02

Sales of Goods and Services

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

• APS 59.05

Sales Tax

• Sales tax and sales of goods and services

Self Sustaining Unit Oversight Controls

• Roles and Responsibilities
• Deficit Resolution Policy