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11.
Glossary of Research/Administration-Related Terms
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A
A-110
This federal OMB Circular document establishes uniform regulations for each federal agency to follow in regards to the administration of projects sponsored by the federal government. In addition, each federal agency has its own regulations that are listed in the Code of Federal Regulations (CFR) and explained in its policy handbook (if it has one).
A-133
A federally required audit of financial systems and expenditures in accordance with OMB Circular A-133. This audit covers any program that receives $500,000 or more in federal funds. Sponsored Financial Reporting (SFR) coordinates these audits.
A-21
This federal OMB Circular document establishes uniform regulations that the University must follow in regards to determining costs applicable to grants, contracts, and other agreements with educational institutions. Each federal agency applies these laws in its own regulations that are listed in the Code of Federal Regulations (CFR) and explained in its policy handbook (if it has one). The OMB Circular is the backbone of agency regulations; the agency cannot impose regulations that are inconsistent with the Circular or impose additional requirements.
Accounts Receivable
The financial system accounting mechanism used to record amounts billed and owed to the University.
Advance Payment
A type of payment received before any financial reports or invoices are submitted.
Allocable
Assigning costs to a project so that they meet a specific project objective based on relative benefits received. A cost may be allocable to a specific project but paid for by the University, depending on what the sponsor determines is allowable for a particular type of project.
Allowable
A cost charged to a project per sponsor guidelines. A cost may be allowable per sponsor’s guidelines, but if it does not meet any specific project objectives, it is not allocable.
Approval
Process by which individuals sign, initial, or otherwise indicate that they are willing to allow a transaction to occur.
Authorized Signer
Individuals designated by department or University policy to approve transactions.
B
Biohazardous Agent
Any biological derived toxin (including mutated, truncated, or inactivated toxins); pathogens or potential pathogens of plants, animals or humans; recombinant DNA modified agents including transgenic plants and animals (vertebrate and non-vertebrate).
Bridge Account
An account established before the award process has been completed in order to facilitate administrative establishment of the project.
Budget
Detailed financial plans to identify expected or anticipated revenues and expenditures for a fiscal year.
Budget Narrative
A page that includes an itemized justification for one or more of the following: equipment, supplies, travel, or other expenses.
Budget Period
Internal funding period of an award–usually 12 months. The project period is divided into budget periods for budgetary and funding purposes.
Budgetary Changes
Changes to the budget after it has been approved. Budget changes, also referred to as rebudgeting, generally refer to increases or decreases in amounts previously budgeted, but may also involve adding zero-dollar budgeted object or revenue source codes. Budgetary changes may require sponsor approval.
C
Carryforward
Unexpended funds carried from one budget period to another.
Conflict of Interest
When an employee compromises professional judgment in carrying out University teaching, research, outreach, or public service activities because of an external relationship that directly or indirectly affects the financial or business interests of the employee, an immediate family member, or an associated entity.
Continuation Application
An application for continued support on a project currently funded by the sponsor.
Contract
An agreement where the sponsor has more involvement and uses the project to achieve a specific outcome or deliverable. Example: A sponsor requests proposals to devise an electric wheelchair. Before the project begins, the sponsor and the PI discuss what features the wheel chair should have and agree on tests that the finished project must pass. The work is conducted by the PI.
Contract Officer
Sponsor’s employee who is officially responsible for the project’s business management.
Controlled Substance
Any substance listed in the Controlled Substances Act, Code of Federal.
Cooperative Agreement
An agreement where the sponsor has substantial involvement in the project and the work is conducted by both the sponsor’s employees and the PI.
Copyright
A copyright protects an original work, set down in a fixed form or medium of expression, e g., texts, computer software, visual, and audio materials. It protects the embodiment of an idea, as opposed to the idea itself. A copyright term is 75 years from the date of publication or 100 years from the time the work was created.
Cost Reimbursable
The University is reimbursed by the sponsor only for actual costs incurred; any unspent funds revert to the sponsor (see Fixed Price Project Agreement).
Cost Sharing
The terms “cost sharing,” “matching,” and “in-kind” refer to that portion of the total project costs not covered by the sponsor. The university generally refers to cost sharing when looking at labor items.
Cost Transfer
Transferring expenses or resources from one account to another. Moving a direct charge expense from one account to another after the charge has been posted in a financial system.
D
Direct Cost
Similar to direct charge. Charges identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or directly assigned to such activities with a high degree of accuracy (OMB Circular A-21).
Document Review/Approval Sheet
An internal form used to route a proposal for review and approval.
E
Effort
Work or the proportion of time staff spend on any activity and expressed as a percentage of total time.
Effort Reporting
University process used to comply with federal regulations requiring the University to certify time spent and salary charged to a sponsored project.
Equipment
Any item purchased at a unit consistent with university policies for capitalization. (The capitalization level is $5K or greater, and a useful life of over one year).
Export Control
Refers to federal legislation, such as ITAR (International Trafficking in Arms Regulations), restricting access by nationals from certain countries to some types of research.
F
Facilities and Administration Cost (F&A Cost)
Per OMB Circular A-21, F&A costs are “costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity.” Examples include operation and maintenance expenses, and costs incurred for sponsored projects administration.
Facilities and Administration Cost Rate (F&A Cost Rate)
A composite rate applied to sponsored projects as a percentage of the sponsored project’s direct costs, for the purpose of charging the sponsored project its share of the University’s indirect/F&A costs. The federally negotiated Indirect/F&A Cost Rates for research and other sponsored activities are developed by the University in accordance with OMB Circular A-21, and negotiated with the Department of Health and Human Services (DHHS), the university’s federal cognizant agency. The indirect costs for a project are computed by multiplying the direct costs by the indirect cost rate.
Fiscal Year (FY)
At the university, the fiscal year begins Sept. 1 and ends Aug. 31 the following year.
Fixed Fee
In a “fixed fee” award, the PI agrees to accomplish project objectives within a specific time-frame for a set dollar amount per patient, per hour, or other unit. The total award amount is based on an estimated number of units and is subject to downward adjustment based on the actual number of units completed. The fee per unit remains constant, even if the actual cost per unit is above or below that amount. Any overexpenditures are the responsibility of the department, and earned unspent revenue does not revert to the sponsor. If the deliverables are not completed within the award period, the contract must be extended.
Fixed Price
In a “fixed price” award, the PI agrees to accomplish project objectives within a specific time-frame for a set dollar amount. If the deliverables are not completed within the award period, the contract may be extended. The award amount also remains constant, even if actual costs for the project are above or below it. Any over-expenditures are the responsibility of the department, and unspent funds do not revert to the sponsor.
G
Gift
Money or property transferred to the university via a recognized University foundation that is NOT intended to result in direct economic benefit, goods, or services to the donor. Gifts are not sponsored projects.
Grant
Awards given to the university with a purpose to support instruction, research or public service. “Grant” can also mean a specific type of award (as opposed to contract or cooperative agreement). In this context, “grant” is a pledge of support where the sponsor has little involvement in conducting the project.
Grant or Contract Officer
Sponsor’s employee who is officially responsible for the project’s business management.
I
Indirect Costs (IDC)
See “Facilities and Administration Costs.” The federal government has replaced “indirect costs” with the term “facilities and administration (F&A) costs.”
In-Kind
The university considers “in-kind” to be interchangeable with “matching” but the term may refer to costs borne by an external organization, for example when individuals at another organization volunteer their time.
Intellectual Property (IP)
Any invention, discovery, improvement, copyrightable work, integrated circuit mask work, trademark, trade secret, and licensable know-how or related rights.
A type of payment in which the university submits an invoice to the sponsor.
L
License
Legal permission from a patent owner to practice an invention. The license term is negotiated with the licensee.
M
Mandatory Cost Sharing
Cost sharing required by the sponsor and stated on the Notice of Grant/Contract Award (NOGA), must be documented and reported to the sponsor.
Mandatory Matching
Matching that is required by the sponsor, is stated on the Notice of Grant/Contract Award (NOGA), must be documented, and must be reported to the sponsor.
Matching
The terms “cost sharing,” “matching,” and “in-kind” refer to that portion of the total project costs not funded by the sponsor. The university generally refers to matching when looking at nonlabor items. Match funds can be required by sponsors for equipment acquisition programs, specialized research centers, or other multidisciplinary programs. Typically these match funds are provided by the institution.
Material Transfer Agreement (MTA)
Legal contracts stating conditions under which a proprietary research material is being transferred from one institution or company to another.
N
Non-Sponsored Account
Funds not administered by the Office of Sponsored Projects Administration (SPA).
O
Other Support
All financial resources, whether Federal, non-Federal, commercial or institutional, available in direct support of an individual’s research endeavors, including but not limited to research grants, cooperative agreements, contracts and/or institutional awards. Training awards, prizes, or gifts are not included.
P
Patent
A grant of property by the United States government to the creator giving the owner of the patent the right to exclude others from making, using, offering for sale, or selling the invention in the U.S. or importing it to this country. A U.S. patent is granted for 20 years.
Pre-award Costs
Costs incurred prior to the effective date of an award or budget period.
Principal Investigator (PI)
The individual primarily responsible for and in charge of the sponsored project.
Program Income
Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the award (refer to OMB Circular A-110).
Project Period
The total time that support of a project has been programmatically approved. A project period may consist of one or more budget periods.
Proposal
A complete document containing all the information necessary to describe proposed project plans, staff capabilities, and requested funds.
R
Record Retention
Process of storing either paper copies of documents in the department, or microfilmed copies in the University’s central business office. Process includes the time period during which documents and records of the university must be kept due to legal requirements, uniform business code, or prudent business practice.
Request for Application (RFA)
Announcements indicating the availability of funds for a topic of interest to a sponsor. Proposals submitted in response to RFAs generally result in the award of a grant.
Request for Consultant or Outside Service Agreement (ROC)
Form which PIs complete to obtain prior approval for each outside professional activity that is engaged in for more than an average of one day per month in the current term of appointment.
Request for Proposal (RFP)
Announcements specifying a research topic, methods to be used, product to be delivered, and appropriate applicants sought. Proposals submitted in response to RFPs generally result in the award of a contract.
Research
Any investigative activity engaged in by University personnel using University facilities or resources regardless of funding source.
S
Select Agent
A HHS select agent is a biological agent or toxin that has the potential to pose a severe threat to public health and safety. There are currently 41 agents and toxins listed in the CDC regulation found in Part 73 of Title 42, Code of Federal Regulations (Possession, Use, and Transfer of Select Agents and Toxins). In
addition, the USDA is responsible for establishing a list of agents and toxins that has the potential to pose a severe threat to animal or plant health, or to animal or plant products. These regulations can be found in Part 331, Title 7, Code of Federal Regulations (Plants) and Part 121, Title 9, Code of Federal Regulations (Animals). Those select agent and toxins that are regulated by both CDC and USDA’s Animal and Plant Health Inspection Service are referred to as “overlap” select agents and toxins.
Sponsor
Individual or organization that provides funds to a project.
Sponsored Project
An externally funded activity governed by specific terms and conditions. Sponsored projects must be separately budgeted and accounted for subject to terms of the sponsoring organization. Sponsored project activities include grants, contracts, or cooperative agreements for research, training, and other public service.
Subcontract
see Sub-award
Sub-award
An agreement in which personnel at a non-university organization, such as another institution, conduct a part of the programmatic aspect of a sponsored project. The key elements of a sub-award include: a sub-recipient independently responsible for conducting a portion of the workscope; the arrangement is collaborative, and the arrangement is generally time-intensive. A sub-award is also referred to as a subcontract.
T
Total Direct Cost (TDC)
The project’s total direct costs.
Total Project Costs
The total allowable direct and indirect costs of a project.
Trademark
A name, work, symbol, or device which allows the trademark owner to dictate its use in identifying a product, e.g., logos and brand names.
U
Unallowable Costs
Costs that are specifically designated as unallowable costs by the sponsor.
Unrestricted Funds
Funds having no requirements or restrictions as to use. Grants, contracts, and cooperative agreements are considered to be restricted funds.
V
Voluntary Cost Sharing
Cost sharing that is not required by the sponsor, and not reported to the sponsor, must be documented through established procedures.
Voluntary Matching
Matching that is not required by the sponsor, and not reported to the sponsor, although must be documented through established procedures.
