Budget Glossary

Auxiliaries

Auxiliaries are campus services -- such as the Copy Center, Student Housing and Parking Services -- that support the non-educational needs of students, faculty, and staff, and are self-sustaining units.

Capital Funds

The state appropriates separate funds to the UW for operating and capital expenditures. The operating funds are part of our General Operating Funds (GOF). Capital funds are usually allocated for a specific purpose, such as the construction of a new building or modifications to an existing space, and may only be used for those purposes.

Designated Operating Funds (DOF)

Funds over which the UW has some discretion in their use, though the university, as a matter of internal policy, may restrict their use. Composed of:

• Summer Quarter Tuition Revenue
• Administrative overhead on self-sustaining budgets
• Miscellaneous fees
• Miscellaneous revenue

Discretionary Funds

Most units have discretionary funds which are given to the Vice Chancellor or Dean to be used at their discretion for their unit. These funds are less restricted than gift funds, as they are only restricted to expenses which serve the unit.

Division

The units within the oversight of the Chancellor or Vice Chancellor, this does not include the Academic Schools.  UWT currently has the following six Divisions: Academic Affairs (not including Academic Schools), Chancellor, Equity & Inclusion, Finance & Administration, Information Technology and Student Affairs.

Fiscal Year (FY)

The University's fiscal year runs from July 1 through June 30. For example, July 1, 2021 to June 30, 2022 is fiscal year 2022 (FY22).

General Operating Funds (GOF)

The funds are restricted in use by Washington Administrative Code (WAC) and University Administrative Policy Statements (APS).  Units may be more, but not less, restrictive than the WAC and APS. Composed of:

• State appropriations (tax support)
• Tuition

Grant & Contract Funds

The UW receives grants and contracts whose use is restricted to the purposes outlined in the grant or contract.

Incremental Budgeting

Incremental budgeting is the traditional budgeting method where the budget is prepared by taking the current period's permanent budget, with incremental amounts then being added for the new budget period.  This is generally the process used by UW Tacoma.

Indirect Cost Recovery

Indirect costs, also known as Facilities & Administrative (F&A) costs, are those costs incurred for common or joint objectives and cannot be identified readily and specifically with a particular sponsored project.  These are generally charged to Sponsored Projects and the revenue is shared with the School and the Administration. Currently the full administrative portion goes to support the UWT Office of Research..

One-Time Funding

See Temporary Funds

Permanent (On-going) Funds

Funds that have been allocated to a unit on an on-going basis and remain in the unit’s budget until an action is taken to remove them. (See also Temporary Funds)

Proviso Funding

The state legislature can provide proviso funding to the University, which are one-time funds designated for a legislative mandate. Examples include recent proviso funding to develop engineering programs or a joint education center in Federal Way with Highline College or funding to assist with Opioid overdoes on campus. These funds may only be used for the purpose designated by the legislation.

Reserves

Reserves are created by funds which are unspent at the end of each fiscal year, income less expenses.  Reserves are maintained to ensure financial stability to the campus due to unexpected events such as enrollment declines, pandemics or natural disasters. After attaining an acceptable level of reserves, unspent funds each year may also be designated for use on major capital projects or one-time projects.  Reserves cannot be used for on-going expenses.

Restricted Operating Funds (ROF)

Restricted operating funds are funds over whose use the University has little or no discretion. An example would be gift or endowment funds designated for specific uses, which as a scholarship. 

Self-Sustaining and Fee-Based Funds

Some UW Tacoma units have self-sustaining operations or fee-based programs whose revenues are generated from services provided both internally and externally. The revenue of this unit must fully cover the expenses, including overhead, the expense cannot be subsidized by GOF funds

Student Fees

UW Tacoma charges five primary student fees as a part of the Tuition and Fees bundle. These are directed to specific student support purposes:

• Building Fee: A component of tuition, this fee is charged to students to support expenses related to capital infrastructure (e.g. minor works and preservation projects).
• Student Activity Fee (SAF): S&A fees were established to provide funding for student activities and programs or the payment of bonds to cover all or part of the cost of acquiring, constructing, or installing any lands, buildings or facilities. Fee revenue is determined by the Services and Activities Fee Committee.
• Student Technology Fee (STF): Revenue from this fee must be used exclusively for technology resources for general student use. Fee revenue is distributed by the Student Technology Fee Committee.
• University YMCA Fee: Revenue is used to pay debt service associated with the construction of the YMCA recreational facility and the quarterly usage for students.
• Student U-Pass Fee: Revenue is used to pay for students' universal access to transit systems (as well as a number of other benefits).

Temporary (One-time) Funds

Funds that are allocated for a specific purpose and for a fixed period of time, generally not to exceed one year. These funds should not be used to fund on-going expenses.