UW Operating Budget Manual

The Office of Planning and Budgeting (OPB) is part of the Executive Office of the President and Provost. OPB supports the UW community in accomplishing its goals through the planning and allocation of financial and physical resources, and by providing analysis and information services to enhance university decision-making, planning and policy formation.

This manual is intended to link to information about the budget process at the University of Washington, including:

• The UW’s Financial Accounting System (FAS)
• State funding and allotments
• Internal budget bevelopment and maintenance, including budget assumptions
• Various budget policies and procedures

Over time, these processes have evolved and been affected by the desires and needs of multiple administrations, interests from stakeholders in Olympia and personnel changes. This manual is intended to document and point to resources regarding the current processes that the Office of Planning and Budgeting is involved in or directs on an ongoing basis.

UW Operating Budget Manual

1. UW’s Financial Accounting System (FAS)
   • Financial Accounting System: This page includes an introduction to FAS, key components of the system, and information on organization codes, budget numbers, budget types/classes, object codes, program codes, and revenue codes [New!]
2. State Budget and Legislative Process
   • Legislative Resources: This webpage includes links to OPB’s most frequently used state websites and internal resources.
   • UW and the State Budget Process: This document outlines the interactions between the state and the University including legislative timelines, key terms (including budget levels, fund types, etc.), and the allotment process.
   • State Budget: This webpage contains all of the UW’s biennial and supplemental operating and capital budget requests to the state.
3. UW Internal Budget Development and Maintenance Process
   • Budget Formulation Process: The “Budget Process Flowchart” on this page provides a general overview of the University’s operating budget development process.
   • University of Washington Budget Overview: this webpage provides an overview of the functional pieces of the University’s budget (university operating resources, research, restricted funds, etc.) and funding sources (General Operating Fund, Designated Operating Fund, etc.).
   • Central Budget Policies and Assumptions can be found on the “Annual Review Materials” webpage for the current budget planning cycle. The document provides central budget policies and assumptions, which can be used when completing the fiscal reports for the Annual Review process. Assumptions and current information are provided for revenue sources (including GOF, DOF, and other revenue), enrollment changes, and employee compensation and benefits.
   • Activity Based Budgeting (ABB): Implemented in 2013, ABB is a budget model that allocates new, net tuition revenue to the unit(s) that conduct the activity and generate the new revenue. This page includes data and tools for revenue and distribution calculations, information on ABB committees and reports, answers to frequently asked questions, and opportunities to provide feedback.
     • FY2021 ABB Unit Categories and Comparative Fiscal Scale (Core Academic Operating Budget and Self Sustaining Revenues)
4. Budget Policies and Procedures
   • Fee Setting Policies and Guidelines: This page outlines required fees at the UW, including names, definitions, statutory authority, and additional information.
   • Budget Policies: This page includes Institutional Overhead, Deficit Resolution, and Carryover policies.
   • Fund References: This page categorizes UW fund groups and fund codes and connects them with the corresponding fund codes used by the Office of Financial Management (OFM). It also contains general information regarding Proviso and Special State Appropriated Funds including expenditure monitoring information and spending rules and best practices.