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Glossary of Terms and Definitions

  • Glossary

A

  • A-21
    • A circular from the Executive Office of the President of the United States, Office of Management and Budget, entitled “Cost Principles for Educational Institutions.” It defines the costs allowable as charges to contracts and grants.
  • A-110
    • A circular from the Executive Office of the President of the United States, Office of Management and Budget, entitled “Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher education, Hospitals, and Other Non Profit Organizations.” It sets forth the standards for obtaining consistency and uniformity among Federal Agencies in the administration of grants and agreements with Institutions of Higher education, Hospitals, and Other Non Profit Organizations.
  • A-133
    • A circular from the Executive Office of the President of the United States, Office of Management and Budget, entitled “Audits of States, Local Governments, and Non-Profit Organizations.” It sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.
  • Accrual accounting
    • The practice of recording an expense when it occurs, rather than when it is paid.
  • Acquisition
    • Per FAR, means the acquiring by contract with appropriated funds of supplies or services (including construction) by and for the use of the Federal Government through purchase or lease, whether the supplies or services are already in existence or must be created, developed, demonstrated, and evaluated. Acquisition begins at the point when agency needs are established and includes the description of requirements to satisfy agency needs, solicitation and selection of sources, award of contracts, contract financing, contract performance, contract administration, and those technical and management functions directly related to the process of fulfilling agency needs by contract.
  • Allocable Costs
    • Those allowable costs that actually benefit the project funded by the grant or contract to which they are being charged. For example, allocable costs include the cost of the effort of employees applied to the project supported by the award.
  • Allowable Costs
    • Those categories of costs that can be charged to an award, such as salaries and equipment. Certain types of costs, such as the cost of alcoholic beverages, are not allowable. Costs must be reasonable, allocable and consistent with terms of the award.
  • Audit
    • A formal examination of the accounts of an organization, an individual, or a financial situation. An audit may also include an examination into compliance with applicable terms, laws, and regulations.
  • Authorized Total
    • The total amount obligated under a sponsored agreement that a sponsored project is authorized to spend in a given period.
    • For example, suppose the budget for a particular proposal is $3,000,000, the period of performance is three years, and the proposal is fully funded. Does this mean that you have $3,000,000 available to spend? That depends on the Authorized Total that the sponsor has stipulated. If the sponsor has set $1,000,000 for the first year of the award as the obligated amount, then you can spend up to $1,000,000 during that first year. The sponsor will also obligate a given amount that you can spend for each subsequent year
  • Awards
    • Funds that have been obligated by a funding entity for a particular project. Awards include grants, contract, cooperative agreements and other agreements in the form of money, property or service.

B

  • Basic research
    • Per FAR, that research directed toward increasing knowledge in science. The primary aim of basic research is a fuller knowledge or understanding of the subject under study, rather than any practical application of that knowledge.
  • Broad agency announcement
    • Per FAR, means a general announcement of an agency's research interest including criteria for selecting proposals and soliciting the participation of all offerors capable of satisfying the Government's needs.
  • Budget
    • The detailed statement outlining estimated project costs to support work under a grant or contract. (See also Rebudget.)
  • Budget Period
    • The interval of time, usually twelve months, into which the project period is divided for budgetary and funding purposes.

C

  • CAS
    • Cost Accounting Standards. Federally mandated accounting standards intended to ensure uniformity in budgeting, spending and reporting of funds.
  • CASB
    • Cost Accounting Standards Board.
  • CBD
    • Commerce Business Daily.
  • CDC
    • Centers for Disease Control and Prevention.
  • Conflict of Interest
    • Conflict of Interest (Disclosure of Financial Interest): For NSF and PHS a certification requires an institutional representative to certify that the institution has implemented and is enforcing a written policy on conflicts of interest consistent with federal regulations, all financial disclosures required by the conflict of interest policy were made; and that conflicts of interests, if any, were, or prior to the institution's expenditure of any funds under the award, will be satisfactorily managed, reduced or eliminated in accordance with the institution's conflict of interest policy and/or disclosed to the agency (as required by the agency).
  • CFDA
    • Catalog of Federal Domestic Assistance.
  • CFR
    • Code of Federal Regulations.
  • Change Order
    • Under Federal contracts containing a Changes clause, a written unilateral contract modification signed by the contracting officer, directing the contractor to make changes in project specifications. The Changes clause allows the contractor to submit a proposal for costs associated with the required changes.
  • Classified Contract
    • Per FAR, means any contract in which the contractor or its employees must have access to classified information during contract performance. A contract may be a classified contract even though the contract document itself is unclassified.
  • Classified Information
    • Per FAR, means any knowledge that can be communicated or any documentary material, regardless of its physical form or characteristics, that -
      • (1) (i) Is owned by, is produced by or for, or is under the control of the United States Government; or (ii) Has been classified by the Department of Energy as privately generated restricted data following the procedures in 10 CFR 1045.21; and
      • (2) Must be protected against unauthorized disclosure according to Executive Order 12958, Classified National Security Information, April 17, 1995, or classified in accordance with the Atomic Energy Act of 1954
  • Close Out
    • The process of completing all the internal procedures and sponsor requirements necessary to terminate or complete a project.
  • COGR
    • Council on Governmental Relations.
  • Cognizant Audit Agency
    • The office or staff that is designated to perform audits on behalf of the federal government for sponsored projects at a university. The relevant agency for Purdue University is the Department of Health and Human Services (DHHS).
  • Collaborator
    • An individual involved with the principal investigator in the scientific development or execution of the project. These individuals would typically devote a specific percent of effort to the project and would be identified as key personnel. The collaborator may be employed by, or affiliated with either the grantee organization/institution, or an organization participating in the project under a consortium or contractual agreement
  • Commerce Business Daily (CBD)
    • Per FAR, means the publication of the Secretary of Commerce used to fulfill statutory requirements to publish certain public notices in paper form.
  • Competing Proposals
    • Proposals that are submitted for the first time, or unfunded proposals that are resubmitted. Both types must compete for funds via a review process established by the sponsor. Ongoing projects must compete again if the term of the original award has expired.
  • Consortium
    • A consortium is two or more institutions working on the same research project, either funded directly by the supporting agency or one prime institution subcontracting out the funds to the other members of the consortium. A group of investigators from the same or different institutions banding together to collaborate on a project.
  • Consortium Agreement
    • An Agreement written for multi-sponsor support of a sponsored program. Each sponsoring organization executes the same Agreement, becoming a consortium member.
  • Continuation Project (Non-Competing
    • Applicable to grants and cooperative agreements only. A project approved for multiple-year funding, although funds are typically committed only one year at a time. At the end of the initial budget period, progress on the project is assessed. If satisfactory, an award is made for the next budget period, subject to the availability of funds. Continuation projects do not compete with new project proposals, and are not subject to peer review beyond the initial project approval.
  • Contract
    • A mechanism for the procurement of a product or service with specific obligations for both sponsor and recipient. Typically, a research topic and the methods for conducting the research are specified in detail by the sponsor, although some sponsors award contracts in response to unsolicited proposals.
  • Cooperative Agreement
    • (Federal) A Form of Federal Assistance. This award anticipates substantial sponsor involvement in research once the award has been made. The sponsor's staff may be actively involved in proposal preparation.
  • Co-PI
    • The co-principal investigator.
  • 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.
  • COS
    • Community of Science. An organization that shares information about scientific expertise, funded scientific research, and funding opportunities for research.
  • Cost Accounting Standards
    • Federally mandated accounting standards intended to ensure uniformity in budgeting, spending and reporting of funds.
  • Cost-Reimbursement Type
    • A contract or grant for which the sponsor pays the full costs incurred in the conduct of the work, up to an agreed amount.
  • Cost Sharing
    • Federally mandated accounting standards intended to ensure uniformity in budgeting, spending and reporting of funds.
    • Cost sharing may be required by the sponsor as a condition of the award (mandatory) or it may be offered by the Institute in excess of mandatory cost sharing requirements (voluntary). Whether cost sharing is required by the sponsor or is offered by the Institute or PI voluntarily, and proposed cost sharing is a commitment once an award is made. In other words, they represent binding obligations on the Institute.
  • Cost Transfer
    • A portion of a project or program cost not reimbursed by the sponsor. Cost sharing represents a commitment by the Institute.
    • Cost sharing may be required by the sponsor as a condition of the award (mandatory) or it may be offered by the Institute in excess of mandatory cost sharing requirements (voluntary). Whether cost sharing is required by the sponsor or is offered by the Institute or PI voluntarily, and proposed cost sharing is a commitment once an award is made. In other words, they represent binding obligations on the Institute.
  • CRADA
    • Cooperative Research and Development Agreement. A written agreement between a private company and a government agency to work together on a project. By entering into a CRADA, the Federal government and non-Federal partners can perform research by sharing the costs of this research.

D

  • Date of Completion
    • Per A-110, means the date on which all work under an award is completed or the date on the award document, or any supplement or amendment thereto, on which Federal sponsorship ends.
  • Debarment and Suspension
    • A certification assuring the federal agency that the research personnel and the institution are not presently declared ineligible for receiving federal support, have not been convicted of fraud or a criminal offense in the performance of a federal award, are not in violation of federal or state statutes, are not presently indicted for criminal or civil charges and have not within a three-year period preceding the application had one or more federal, state or local transactions terminated for cause or default.
  • DFAR
    • Department of Defense supplement to the Federal Acquisition Regulations (FAR). DoD contracts will include both FAR and DFAR clauses.
  • Delinquent Federal Debt
    • A certification provided to the federal awarding agency that the applicant organization is not delinquent on the repayment of any federal debt.
  • Deficit/Overrun
    • A financial condition in which expenditures exceed the funds available.
  • Direct Costs per OMB A-21
    • Costs that can be identified specifically with a particular sponsored project, or can be directly assigned with a high degree of accuracy.
  • Disallowed Costs
    • Per A-110, means those charges to an award that the Federal awarding agency determines to be unallowable, in accordance with the applicable Federal cost principles or other terms and conditions contained in the award.
  • DoDGARS
    • Department of Defense Grant and Agreement Regulatory System. A system of policies and procedures to guide DoD grants and cooperative agreements. It also governs other non procurement transactions, where provisions so indicate.
  • Donated Property
    • Property provided by an outside party for specific activities related to sponsored project and/or research activities of the university.
  • Drug-Free Workplace
    • A certification assuring the federal agency that the institution does and will continue to provide a drug-free workplace as required by the Drug-Free Workplace Act of 1988.

L

  • Lobbying
    • A certification assuring the federal agency that no federal appropriated funds or any other non-federal funds have been paid or will be paid for influencing any federal official or employee in connection with the awarding of any contract, grant or agreement.

M

  • Misconduct in Science
    • A certification that the institution has established administrative policies dealing with and reporting possible misconduct in science and that it will comply with the policies and requirements as published in the federal agency's regulations.