Policies & Compliance
- Research Handbook
- 1. Roles & Responsibilities
- 2. Standards for Conduct of Research
- 3. Overview of Sponsored Projects Administration
- 4. Funding Sources & Opportunities
- 5. Proposal Development
- 6. Budget Development
- 7. Procedures for the Submission of Proposals
- 8. Award Acceptance
- 9. Award Management
- 10. Research Related Regulations, Policies & Procedures
- 11. Other Conduct of Research Issues
- 12. Acronyms & Definitions
- 13. Glossary
- Procedure Library
- Regulations Library
- Export Controls
This Glossary contains short concise definitions of common terms in Research Administration. They should not be taken as complete or all encompassing. The terms may have a link to the Research Handbook or other areas with more detailed definitions and concepts.
A-21 Functional Categories
A-21 codes are three-digit values assigned as attributes to Activities which reflect the function or purpose of the expense. These codes are often reported in the Activity Description, and they are required for all University expense transactions.
Salaries for non-technical supporting services that generally benefit departmental, institute, or center activities or objectives, including functions such as clerical support, financial management, procurement of materials and services, budget and planning, and personnel management. Administrative salaries should be included as direct cost on federal awards only when they meet the following criteria: Administrative or clerical services are integral to a project or activity; An individual or specific role can be specifically identified with the project or activity; and Such costs are explicitly included in the budget or have the prior written approval of the federal awarding agency. See Policy on Administrative and Clerical Salaries on Federal Awards for more information.
Those allowable costs that actually benefit the grant or contract to which they are being charged.
One of the four basic cost principles that must be met in deciding whether a particular expenditure is appropriate as a direct or indirect cost to a federal award, as defined in 2 CFR §200, Uniform Guidance. In order to determine if a charge is allowable, both federal regulations and the terms of a specific award must allow for the purchase of such an item or service. Allowable direct charges to sponsored (federal and non-federal) awards must comply with both UofU policies and the terms/conditions of the award.
A request for financial support of a project/activity submitted to a sponsoring agency.
The amount of funds authorized by Congress allowing federal agencies to make awards.
Assistance Agreement (see Grant)
Statements concerning institution or organization compliance with Civil Rights, Title IX, Human Subjects, etc.
A formal examination of an organization's or individual's accounts or financial situation. An audit may also include examination of compliance with applicable terms, laws, and regulations.
Congressional legislation establishing a specific program.
Signature of person legally responsible for making agreements on behalf of an organization; must appear on an application before it can be considered an official request; implies that if an award is accepted, the responsibility for its proper administration is assured.
The provision of funds, based on an approved application or proposal and budget, to an organizational entity or an individual to carry out an activity or project.
United States legislation which gives U.S. universities, non-profit research institutions, and small businesses intellectual property control of their inventions and other intellectual property resulting from federally-funded research programs.
Lump sum of money given to a state or local governing agency based on a formula to be spent in generally eligible areas. Purposes are broadly defined and few restrictions are mandated from the funding source. Restrictions can be imposed by the re-granting agency.
Estimated cost of conducting the proposed project, consisting of direct/indirect costs, matching contribution (cost sharing), and justification.
Budget Justification (Budget Explanation)
A clarification of the budget; explains how dollar amounts were determined; not a rationale for the amounts requested.
Discussion between submitting organization and funding source prior to the time an award is made; often involves modification of a budget request; initiated by the funding source; often results in a budget reduction.
The interval of time - usually twelve months - into which the project period is divided for budgetary and funding purposes.
Carry-over or Carry-forward
Unexpended award funds on grants and contracts that are moved to the next funding period (usually a year) where the agency (sponsor) allows the carryover of unexpended funds.
Catalog of Federal Domestic Assistance (CFDA)
The unique number assigned to each funding opportunity in the Catalog of Federal Domestic Assistance Programs (CFDA). The number is comprised of a two-digit prefix that identifies the federal agency followed by a period, and a three-digit number that identifies the specific program (e.g., 84.011). Some programs are subdivided into smaller, free-standing programs by affixing an alphabetic letter to the end of the standard CFDA Number. The CFDA Number is required to be included on all subawards, and on some federal grant application packages and can be found on sponsor notices or funding announcements. CFDA Numbers are needed to properly report funding on the institution’s SEFA (Schedule of Federal Expenditures).
Usually awarded to state or local governments for broad expenditures; somewhat more restricted than for a block grant.
Clinical Investigations (also known as Clinical Study or Clinical Trial)
A scientific treatment plan or study outline for using an experimental procedure or a new treatment to see how it works in people.
The act of completing all internal procedures and sponsor requirements to terminate or complete a research project.
Cognizant Agency for Audit
A non-Federal entity expending more than $50 million a year in Federal awards must have a cognizant agency for audit. The designated cognizant agency for audit must be the Federal awarding agency that provides the predominant amount of direct funding to a non-Federal entity unless Office of Management and Budget (OMB) designates a specific cognizant agency for audit (2 CFR §200.513). Because UofU’s primary source of federal support comes from the National Institutes of Health (“NIH”), the cognizant agency is the Department of Health and Human Services (“DHHS”).
The extension of an actively funded project; based on an application made in the same manner as a new application; competes with new requests.
Conflict of Interest
A conflict of interest occurs when an individual's relationships and/or activities outside the University -- such as outside appointments, consulting engagements, or financial investments -- could compromise their judgment on work within the University or call their judgment into question because of real or perceived personal gain. UofU requires all outside activities and interests related to an individual’s research to be disclosed.
A participant, usually external to the University, whose participation does not require a sub-award or subcontract, and who is paid via a personal service agreement.
A legal document specifying work, scope, budget and time of performance; usually results in a tangible product.
A sponsor's designated individual who is officially responsible for the business management aspects of a particular grant, cooperative agreement, or contract. Serving as the counterpart to the business officer of the grantee/contractor organization, the grant/contract officer is responsible for all business management matters associated with the review, negotiation, award, and administration of a grant or contract and interprets the associated administration policies, regulations, and provisions. (For definition of scientific officer, see Program/Project Officer.)
Contractor means an entity that receives a contract. A contract is a legal instrument by which a non-federal entity purchases property or services needed to carry out the project or program under a federal award. (Uniform Guidance §200.1 Definitions)
Contracting Officers' Technical Representatives (COTR's)
Sponsors contracting officers appoint individuals selected by program offices to act as authorized representatives in the monitoring and administration of a contract. Also see Program Officer.
One of the four basic cost principles that must be met in deciding whether a particular expenditure is appropriate as a direct cost to a federal award, as defined in 2 CFR §200, Uniform Guidance. Costs incurred for the same purpose and in like circumstances must be treated uniformly either as direct costs or as indirect (facilities and administrative or F&A) costs. For example, since certain costs, such as administrative salaries and office supplies, are normally treated as F&A costs, these costs cannot be charged directly to federal awards unless the circumstances of an award are clearly different from the normal operations of department/unit.
An award similar to a grant, but in which the sponsor's staff may be actively involved in proposal preparation, and anticipates having substantial involvement in research activities once the award has been made.
A form of protection provided by the laws of the United States (title 17, U.S. Code) to the authors of "original works of authorship," including literary, dramatic, musical, artistic, and certain other intellectual works.
Cost Accounting Standards (CAS)
Federally mandated accounting standards intended to ensure uniformity in budgeting and spending funds.
Cost-Reimbursement Type Contract/Grant
A contract/grant for which the sponsor pays for the full costs incurred in the conduct of the work up to an agreed-upon amount.
Financial contribution by the grantee; typically less than one third of the total cost; more common to research grants; a form of matching.
Data (see Research Data)
Maintaining ownership and stewardship of the scientific data and records for research projects. In the case of federal contracts/grants, refer to FAR Clause Subpart 27.4-Rights in Data and Copyrights, in which it prescribes policies, procedures, and contract clauses pertaining to patents and directs agencies to develop coverage for Rights in Data and Copyrights.
An action taken by a debarring official in accordance with the regulations to exclude a person from participating in covered transactions. A person so excluded is debarred.
An award that allows a grantee to create a working model; usually meant to be reproduced by others.
Expenses directly associated with carrying out the sponsored project. Included, but not limited to, salaries and fringe benefits, travel, equipment, supplies, printing costs, etc.
Disallowance or Disallowed Costs
Charges to a Federal award that the Federal awarding agency or pass-through entity determines to be unallowable, in accordance with the applicable Federal statutes, regulations, and/or the terms and conditions of the Federal award. (2 CFR §200.31). Non-federal awards may have disallowed costs if the sponsored determines the costs are unallowable based on sponsor policies or the terms and conditions of the award. Charges may also be disallowed based on institutional policies.
An award made in accordance with legislation allowing the funding source to exercise reasonable freedom in selecting the project, the grantee, and determining the amount of the award.
Document Summary Sheet (DSS)
An internal routing form for institutional approval for submitting proposals (U of U).
Date award is made; allowable project costs may not be charged to the project until this date.
Electronic Research Administration (ERA)
Conducting research administration by utilizing electronic resources such as the internet, the world wide web, form templates, databases, and other electronic tools.
Electronic Data Interchange (EDI)
The computer-application-to-computer-application exchange of business information in a standard electronic format. Translation software aids in the exchange by converting data extracted from the application database into standard EDI format for transmission to one or more trading partners.
Electronic Funds Transfer (EFT)
The transfer of funds from one account to another electronically usually through an EFT software program run on a computer.
Obligations in the form of purchase orders, contracts, or salary commitments which are chargeable to an award and for which a part of the awarded amount is reserved. They cease to be encumbrances when paid.
Tangible assets over $5,000 acquired through donation, gift, purchase, capital lease, or self construction with a life expectancy of more than one year.
The operating authorities provided to grantees under certain research grant mechanisms that waive the requirement for agency approval for specified actions.
Expiration Date (Termination Date)
Last date of a project; no charges may be made to a project after this date; see Duration Dates and Grant Period.
Federal laws and regulations that restrict the unlicensed flow of certain materials, devices, and technical information related to such devices outside the United States or to foreign persons in the United States. These laws include, but are not limited to: the International Traffic in Arms Regulations (ITAR), which are administered by the U.S. Department of State control defense-related items; the Export Administration Regulations (EAR), which are administered by the U.S. Department of Commerce and control “dual-use” technologies; and regulations promulgated by the Office of Foreign Asset Controls (OFAC), a division of the U.S. Department of Treasury that administers and enforces economic embargoes and trade sanctions based on U.S. foreign policy and national security goals against targeted foreign countries, terrorists, international narcotics traffickers, and those engaged in activities related to the proliferation of weapons of mass destruction. See Provost Export Controls Policies and Procedures.
Facility and Administration (F&A) Costs (also known as indirect costs)
The overhead expenses indirectly associated with the sponsored project. Included are administrative expenses, utilities, physical plant maintenance, library facilities, etc.
False Claims Act
Covers fraud involving any federally funded contract or program, with the exception of tax fraud.
False Statement Act
Covers any false, fictitious or fraudulent statements or representations in any matter within the jurisdiction of any department or agency of the United States.
Federal Acquisition Regulations (FAR)
A set of regulations and procedures governing the acquisition or contracting actions of all federal agencies. All federal contracts are subject to the FAR, whereas federal grants or cooperative agreements are subject to 2 CFR §200. To find out if your award is subject to FAR, consult the funding opportunity announcement (FOA), notice of award (NOA), or the Funding Instrument in the project's GMAS segment.
Federal Demonstration Partnership
A large consortium of universities, nonprofits, federal agencies, and affiliate organizations that works with the OMB (Office of Management and Budget) to streamline the administration of federal sponsored awards. Expanded Authority is an example of a simplification that all institutions have been allowed to use after a successful demonstration by an FDP pilot project.
Federal Flow Through Funds
When the initial source of funds for a project is directly attributable to the federal government through a grant or contract to a non-federal sponsor and the funds are received by the University from the non-federal sponsor. Federal flow through funds gain the identity of federal funds upon receipt of an award to the University and federal rules apply to the receipt, spending and accounting of the funds unless expressly exempted by the federal agency initially making the award.
Federal wide Assurance (FWA)
The University’s agreement with the Department of Health and Human Services (DHHS) regarding our obligations to review and approve the use of human subjects in research in compliance with DHHS policies. See the Quick Reference.
An award made directly to an individual in support of specific educational pursuits; recipients may be subject to service and/or payback requirements after the fellowship terminates.
Assurance that funds are appropriately spent and that the work is completed and at the highest standards.
Fixed-Price (FP) Type Contract/Grant
A contract/grant for which one party pays the other party a predetermined price, regardless of actual costs, for services rendered. Quite often this is a fee-for-service agreement.
Any person who is a citizen of a foreign country (i.e., is not a U.S. citizen, U.S. lawful permanent resident, or a person granted asylum or refugee status). This term also includes any foreign corporation, business association, partnership, trust, society, or any other group not incorporated or organized to do business in the United States, and any international organization, foreign government, or diplomatic entity. Certain sponsors, including the Department of Defense, Department of Energy, and NASA, may require prior review of foreign nationals participating in the funded research.
Freedom of Information Act (FOIA)
A federal statute that allows any person the right to obtain federal agency records unless the records (or part of the records) are protected from disclosure by any of the nine exemptions contained in the law.
Employee-associated costs such as health plan expenses, pension plan expenses and workman's compensation expenses, among others, expressed as a rate by employee class. Sponsors will reimburse us for fringe benefit costs, expressed as a percentage of total salaries. As salaries and fringe benefits can represent the largest component of cost on a given project, the University negotiates its fringe benefits rates with the federal government on an annual basis.
Full Time Equivalent (FTE) (also see Percent of Effort)
The percentage of full-time employment. For hourly paid personnel, the FTE is used in the generation of time reports to calculate the number of hours to assign on the report. For salaried personnel, it is not used for hours calculation but rather just to show a general distribution of time and effort that equates to the distribution of cost.
Basic and applied research in science and engineering, the results of which ordinarily are published and shared broadly within the scientific community, as distinguished from proprietary research and from industrial development, design, production, and product utilization; the results of which ordinarily are restricted for proprietary or national security reasons. (National Security Decision Directive 189)
Gifts and bequests are awards given with few or no conditions specified. Gifts may be provided to establish an endowment or to provide direct support for existing programs. Frequently, gifts are used to support developing programs for which other funding is not available. The unique flexibility, or lack of restrictions, makes gifts attractive sources of support.
General statements of anticipated project outcomes; usually, more global in scope than objectives and not expected to be measurable; if used, goals should be supported by well-stated objectives.
Government Records Access and Management Act (GRAMA)
It sets forth guidelines for classifying information in (Utah) government records based upon who has the right to access that information.
Award of financial or other assistance which does not hold the grantee to a rigid work plan; more flexible than a contract; grantee or grantee's client is usually the beneficiary.
The period between "effective date" and "expiration date", during which time items may be charged against the grant or contract.
A sponsor's designated individual who is officially responsible for the business management aspects of a particular grant, cooperative agreement, or contract. Serving as the counterpart to the business officer of the grantee/contractor organization, the grant/contract officer is responsible for all business management matters associated with the review, negotiation, award, and administration of a grant or contract and interprets the associated administration policies regulations, and provisions (For definition of scientific officer, see Program/Project Officer.)
Any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments). (2 CFR §200.53)
Indirect Costs (see also F&A)
The overhead expenses indirectly associated with the sponsored project. Included are administrative expenses, utilities, physical plant maintenance, library facilities, etc.
A service or item donated in lieu of dollars to the operation of a funded project; usually given by the grantee or a third party; (e.g., donated equipment or guest speaker's time); should be referenced in budget as a real direct project cost but designated as in-kind; must be auditable with letter of agreement as a minimum paper trail.
Institutional Animal Care and Use Committee (IACUC)
The committee responsible for reviewing, approving, and ensuring compliance with all activities involving the use of animals in federally-funded research. At UofU, the review requirement extends to all animal research, regardless of source of funding.
Intergovernmental Personnel Act (IPA)
Temporary assignments of personnel between governmental agencies and other qualified institutions under the Intergovernmental Personnel Act (IPA) Mobility Program when the assignment is for work of mutual concern and benefit.
Institutional Animal Care and Use Committee (IACUC)
Monitors care and use of animals in laboratory and research programs of a organization to assure that animals are treated humanely in accordance with applicable laws and regulations.
Institutional Review Board (IRB) for Research with Human Subjects
Reviews all proposed research projects that involve human subjects to assure that the rights of such subjects are protected, that adequate and informed consent for their participation is obtained, and that any possible benefits of the research are commensurate with the risks involved.
Potentially legally protectable knowledge, technology, ideas, and information often resulting from performance of sponsored activity.
International Traffic in Arms Regulations (ITAR)
The body of U.S. law governing export of articles, services, and related technical data that are inherently military in nature (including technology related to space and space exploration), as determined by the U.S. State Department.
Travel outside of the U.S. for any purpose in support of Project aims, whether by a member of the Project team or by another individual who is contributing to the completion of the Project (paid or unpaid, UofU-affiliated or otherwise).
Financial contribution by the grantee; common to capital and/or equipment grants when grantee and/or grantee's clients are the primary beneficiary; typically one third (1/3) or greater; a form of cost sharing.
Material Transfer Agreement (MTA)
An agreement that governs the transfer of tangible materials between organizations. (Most frequently the materials are biological in nature, but MTAs may govern other material types, such as devices.) MTAs specify the rights, obligations, and restrictions of both the providing and receiving parties with respect to the materials, including intellectual property ownership, publication, permitted uses, and liability.
Misconduct in Science
Fabrication, plagiarism, fraud, or other practices that seriously deviate from those that are commonly accepted within the scientific community for proposing, conducting, or reporting research. It does not include honest error or honest differences in interpretations or judgments of data.
An agency of the federal government that has a specific or special mission (i.e. ONR, DOD, etc.)
Modified Total Direct Costs (MTDC)
Basic indirect costs are calculated on a subset of direct costs, normally excluding among other costs, equipment, patient care, space rental, alterations and renovations, and subcontract costs in excess of the first $25,000.
Under the NIH Modular Grant Application and Award Initiative, applicants prepare simplified proposals that provide limited budget information in a narrative format and do not have to submit other research support information until just prior to award. Applications are to request direct costs in $25,000 modules, up to a total direct costs request of $250,000 per year for all unsolicited new, revised, and competing continuation R01, R03, R15, R21, R41, and R43 grants and competing supplements, as well as applications responding to RFAs for these mechanisms.
No Cost Time Extension
An extension of the period of performance beyond the expiration data to allow the principal investigator to finish a project. Usually, no additional costs are provided.
A state, local government, Indian tribe, institution of higher education (IHE), or nonprofit organization that carries out a Federal award as a recipient or subrecipient. (2 CFR §200.69)
Any corporation, trust, association, cooperative, or other organization, not including Institutes of Higher Education, that is organized and operated for a collective, public, or social benefit pursuant to the applicable laws of its jurisdiction.
Notice of Grant Award
The legally binding document that notifies the grantee and others that an award has been made, contains or references all terms and conditions of the award, and documents the obligations of Federal funds. May be issued in letter or electronic format.
Office of Management and Budget (OMB)
Agency of the Executive Branch of the U.S. Government that assists the President in overseeing the preparation of the Federal budget; monitoring of agency performance; and establishing the government-wide grants management policies and guidelines through circulars and common rules. These policies are adopted by each grant-making agency.
Other Transaction Agreements (OTA) also see Technology Investment Agreement (TIA)
These agreements are a variation of a contractual agreement. There are fewer bid restrictions and the Bayh-Dole Act does not apply. This means that the sponsoring agency may retain all rights to intellectual property.
A non-UU employee who is the recipient, not the provider, of a training associated with a workshop, conference, seminar, symposium, or other short-term instructional or information sharing activity. Participants are not required to provide any deliverable to the University and they are not subject to UofU human resources policies (e.g., they cannot be terminated for failure to perform). Participants may include students, scholars, and scientists from other institutions, representatives of private sector companies, teachers, and state or local government agency personnel.
Participant Support Costs
Participant Support Costs, as defined by 2 CFR § 200.456, are direct costs for items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees (but not employees) in connection with conferences or training projects (excluding training grants).
Pass-through entity (PTE) means a non-Federal entity that provides a subaward to a subrecipient to carry out part of a sponsored program.
Personnel Action Notification (PAN)
The vehicle or form used to communicate to the Human Resources Information System data regarding each individual's employment at the University of Utah. When completed the form provides job-related and personal information.
Personnel Activity Report (PAR)
To comply with government requirements, the University of Utah has established a Personnel Activity Report (PAR) system which consists of after-the-fact effort reports for all exempt employees who expend effort on sponsored projects for which reimbursement is claimed from the grantor and, in addition, exempt employees in a department associated with grants and contracts.
The individual responsible for the conduct of research or other activity described in a proposal for an award.
Written documentation of permission to alter any aspect of a funded project; includes programmatic and financial changes; may be obtained within grantee organization or from grantor depending upon the case in point and grantor policy.
The total allowable costs incurred under a Federal award and all required cost sharing and voluntary committed cost sharing, including third-party contributions. (2 CFR §200.83)
The individual, project director or principal investigator, responsible for supervising the sponsored program for the funded agency.
A sponsor's designated individual officially responsible for the technical, scientific, or programmatic aspects of a particular grant, cooperative agreement, or contract. Serving as the counterpart to the principal investigator/project director of the grantee/contractor organization, the program/project officer deals with the grantee/contractor organization staff to assure programmatic progress. (For definition of business officer, see Grant/Contract Officer.)
Gross income earned by a grantee that is directly generated by the grant-supported project or activity or earned as a result of the award.
The total time for which support of a project has been programmatically approved. The total project period is comprised of the initial competitive segment, and subsequent competitive segment(s) resulting from a competing continuation award(s), and noncompeting extensions.
An application for funding that contains all information necessary to describe project plans, staff capabilities, and funds requested. Formal proposals are officially approved and submitted by an organization in the name of a principal investigator.
Land, including land improvements, structures, and appurtenances, but not movable machinery and equipment.
Recorded research information, data, and materials, in whatever form or medium, that are created or acquired in the process of performing research, whether supported by University resources or by external sponsors or donors. Research Records also include documents, materials, information, and written correspondence that relate to administration and financial management of research, reporting of research results, or sponsored award applications.
One of the four basic cost principles that must be met in deciding whether a particular expenditure is appropriate as a direct cost to a federal award, as defined in 2 CFR §200, Uniform Guidance. The cost on the award reflects what a “prudent person” would pay in a similar circumstance.
Operating centers established for the primary purpose of providing specialized services to the university community (although services may be provided on an incidental basis to external users).
Representations & Certifications (Reps & Certs)
Required statements which must accompany federal contracts and proposals, and which are completed by the Office of Sponsored Projects.
Request For a Proposal (RFP)
Announcement distributed by a funding source to potential grantees defining in a general way the type of project proposals desired; often pertains to applied research which, in the interest of the grantor or contractor, or its clients, can result in either a grant or contract; same as a Request For an Application (RFA).
Request For a Quotation (RFQ)
Announcement distributed by a source to potential respondents defining in a general way the type of services/item in accordance with specifications, and within the price or price limitation, if any, set forth for each service/item.
Includes laboratory notebooks, as well as any other records that are necessary for the reconstruction and evaluation of reported results of research and the events and processes leading to those results, regardless of the form or the media on which they may be recorded.
Research and Development (R&D)
All research activities, both basic and applied, and all development activities that are performed by non-Federal entities. The term research also includes activities involving the training of individuals in research techniques where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function.
Compensation, in addition to regular salary and wages, which is paid by an institution to employees whose services are being terminated. Costs of severance pay are allowable only to the extent that such payments are required by law, by employer-employee agreement, by established policy that constitutes in effect an implied agreement on the institution's part, or by circumstances of the particular employment.
Small Business Innovation Research (SBIR) Program
Federal program to increase private sector commercialization of technology developed through Federal R&D and increase small business participation in Federal R&D.
Small Business Technology Transfer (STTR) Program
Under this federal program, a percent of a Federal agency's extramural research or research and development (R&D) budget is reserved for awards to small businesses for cooperative R&D to be conducted jointly with a non-profit research institution.
The applicable regulations and administrative requirements of the organization funding the Project. While the International Collaboration and Activities Approval is grounded in disclosures required by U.S. federal agency sponsors, non-federal sponsors may also require certain disclosures and prior approvals with respect to International Components.
Research funded by an outside agency either through a grant or contract.
Stipends are payments made to individuals for subsistence support or to defray expenses during a period of academic appointment. Stipend payments are not compensation for services rendered and, therefore, are not allowable on federal awards unless the purpose of the agreement is to provide training to selected participants and the charge is approved by the sponsoring agency (OMB Circular Uniform Guidance, Subpart E).
An agreement with a third-party organization to perform a portion of a research project or program using its own facilities and resources, which often requires sponsor approval. Recipients of subawards – subrecipients – often perform substantive work that is integral to the performance of the project and is differentiated from services performed by vendors or consultants in terms of both responsibility and autonomy of the subrecipient organization. The agreement terms for a subaward (also referred to as sub-grants or subcontracts) are governed, in part, by the award agreement funding the overall project. The University has both incoming subawards, for which UofU is the subrecipient, and outgoing subawards, in which UofU contracts out a portion of a University-based project.
An organization that receives funding from a pass-through entity to carry out part of a sponsored program through a subaward mechanism. Subrecipients, alternately referred to as subcontractors within UofU sponsored projects, perform work that is important to the overall performance of the sponsored project and must adhere to applicable program compliance responsibilities. Subrecipient organizations actively participate in designing and/or conducting the research, as opposed to simply providing goods and services. PIs perform subrecipient monitoring on all University subrecipients for work performance, financial matters such as invoicing, and other issues.
All tangible materials/consumables other than those described in §200.33 Equipment. A computing device is considered a supply if the acquisition cost is less than the lowest of the following thresholds: the capitalization level established by the non-Federal entity for financial statement purposes, or $5,000, regardless of the length of its useful life. See also §§200.20 Computing devices
An action taken by a suspending official in accordance with regulations that immediately excludes a person from participating in covered transactions for a temporary period, pending completion of an investigation and such legal, debarment, or Program Fraud Civil Remedies Act proceedings as may ensue. A person so excluded is suspended.
Technology Investment Agreement (TIA)
Used to carry out basic, applied, or advanced research projects when it is appropriate to use assistance instruments and the research is to be performed at least in part by for-profit firms, especially as members of consortia. TIAs allow DOD Components to leverage for defense purposes financial investments made by for-profit firms in research related to commercial products and processes.
Total Direct Costs (TDC)
The total of all direct costs of a project.
All forms and types of financial, business, scientific, technical, economic, or engineering information, whether tangible or intangible, and whether or how stored, compiled, or memorialized physically, electronically, graphically, photographically, or in writing if (A) the owner thereof has taken reasonable measures to keep such information secret; and (B) the information derives independent economic value, actual or potential, from not being generally known to, and not being readily ascertainable through proper means by the public.
The portion of a salaried graduate student’s tuition and fees charged to sponsored research awards as part of the compensation package for performing necessary work on the research project. The allocation of tuition payments must be no more than salary distribution of relevant work effort on the research award. Tuition remission is subject to effort reporting.
A scholarship payment made to an individual who has a stipendee status during a period of academic appointment. The tuition support is not compensation for services rendered. In general, it should only be charged to sponsored training grants and sponsored fellowship awards when the primary purpose is to aid the individual in pursuit of personal studies or research.
A cost determined to be unallowable in accordance with the applicable cost principles or other terms and conditions contained in a grant award.
Uniform Guidance (2 CFR §200)
OMB publication entitled “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” (2 CFR §200).
The government requires that costs incurred for the same purposes be consistently charged either as direct costs or as indirect costs. To allow a charge normally included as indirect costs as a direct cost, there must be a purpose that is outside the normal circumstances of that cost. Costs (such as administrative salaries) that are normally charged indirectly must be incurred for reasons and in circumstances that are substantially different from most sponsored awards in order to be charged directly to a grant and should be documented. (CAS 502)
Proposal for which the initiative for defining the project concept and submitting the proposal rests solely with the applicant.