A program income account will be established by the DGCA when there is an indication that the results from a sponsor's funding will generate supplemental income (revenue) that must be separately accounted for.
Note that when an award is initially received, it is not always clear within the agreement that the results of that initial funding will generate program income. When a departmental administrator or PI becomes aware that program income will be generated, it is their responsibility to inform the DGCA so that a separate program income account can be established to deposit such receipts and record appropriate expenditures. A program account will be linked with the major / parent account for that award. Once established, for specific information regarding stipulations for the expenditure and/or reporting of a specific program income account, please refer to your DGCA accountant.