A – C
A
Document issued by the Office of Management and Budget (OMB) that sets forth standards for ensuring consistency and uniformity among federal agencies in the administration of grants to and agreements with institutions of higher education, hospitals, and other non-profit organizations.
Document issued by the Office of Management and Budget (OMB) that sets forth standards for ensuring consistency and uniformity among federal agencies for the audit of states, local governments, and non-profit organizations expending federal awards.
Document issued by the Office of Management and Budget (OMB) that establishes principles for determining the costs that educational institutions can apply to federal grants, contracts, and other agreements.
Procedure used by faculty to decrease their teaching appointment to increase their research commitment on a sponsored project. Requires approval of department head and dean.
A value equivalent to the intellectual contribution of key personnel involved on a sponsored project. Stated as a percentage, each individual making an intellectual contribution to a project as an internal PI or Co-PI can distribute his/her credit among one or more non-center or institute units. Academic credit percentages will total 100% for each given project. The academic credit allocations: (1) are specified in the Credit Information for each GeaR Office of Research eResearch Portal Proposal; (2) are used to determine the award percent credit on investigator funding reports; and (3) also appear in the UGA Faculty Activity Repository (FAR). Center and institute units may not be given academic credit even if they are academic/degree granting. Academic units are not required to have a Budgetary Unit Code to receive academic credit.
The record established to manage and monitor the revenue and expenditures related to a particular restricted project. Various types of accounts can be created, such as sponsored projects, gifts, and service center/sales and service accounts. A PI can expend award funds only after SPA Pre-Award has accepted an award and asked SPA Post-Award to establish an account (this includes pending awards).
An official statement regarding budget activity on restricted awards made to PIs and issued by SPA Post-Award. Expenses are accumulated on a grant and/or project year basis, and current month expenses and obligations are shown in detail. The report is distributed approximately five working days after month end.
A multi-purpose form used by PIs to request access to restricted funds prior to receipt of the actual award from the sponsor. Requests for approval for many post-award functions (i.e., equipment acquisition, foreign travel, and re-budgeting) are also covered by this form.
In special circumstances, advance payments may be made to foreign subcontractors where cash flow prohibits them from performing the research activities prior to payment. Please contact the SPA Post-Award for additional information.
An objective standard defined in OMB Circular A-21 to help guide decision making regarding restricted expenditures. A cost is allocable if the specified good or service in question is related to and can be assigned to a particular sponsored project activity.
Costs allowed by University policy, sponsor policies, federal policy, and the project’s award notice (if applicable). Those costs not fitting this definition are usually considered unallowable costs and cannot be directly charged to a restricted or sponsored account.
Allowable costs are costs allowed by University policy, sponsor policies, the project’s Notice of Grant Award, and federal policy (if applicable). Those costs not fitting this definition are usually considered unallowable costs and cannot be directly charged to a restricted or sponsored account.
The recently enacted federal program designed to stimulate the U.S. economy by funding various programs that should result in increased employment.
The cost required to feed and house an animal for any portion of a calendar day. These expenses are established by the Animal Care and Use Program within the Office of Research and are frequently charged to a restricted or sponsored account.
The Anti-Kickback Act of 1986 prohibits those involved in government contracting from offering, accepting, or attempting to accept incentives for favorable treatment in awarding contracts for materials, equipment, or services of any kind.
A letter of agreement between a faculty member and Board of Regents outlining the terms and conditions of the faculty appointment.
The financial expenditure plan, including any revisions, approved by the sponsor and the University for the project or activity.
An individual at UGA who has been delegated the legal authority to bind UGA or UGARF to grants, contracts, and other institutional commitments.
A nationwide, electronic network utilizing the Federal Reserve Bank for the financial transfer of funds for the inter-bank clearing of electronic payments.
The U.S. Department of Treasury’s system used by UGA to draw funds for expenses incurred on various federally funded restricted accounts.
All awards are subject to modification, if both parties agree. Typically, modifications may do one or more of the following actions: change the period of performance, increase or decrease the award, or change the scope of work.
An institutionally approved account that is established in advance of official notification of grant funding or execution of a contract, when the PI is reasonably confident that funding will be awarded and when the specific project start date is assured. This process allows a sponsored project account to be established effective on the anticipated start date. Should the award not be forthcoming, the PI and his/her department or unit agrees to assume responsibility for any expenditures made on the account.
B
Covers the cost of consumable materials used in a project, typically by someone supported by a fellowship; also known as a research support fee.
Books and journals normally found in the University libraries are generally treated as F&A costs. A request to purchase books and journals on a federal award must be justified and approved by SPA in order to charge the cost as a direct cost.
The financial expenditure plan, including any revisions, approved by the sponsor and the University for the project or activity (also known as the working budget or approved budget).
The mechanism used to revise a formally approved budget to make changes to it during the project period.
- Budget Development: PowerPoint Overview
A Budget Extension allows the Principal Investigator (PI) additional time to complete the aims of his/her project without additional funds being provided by the sponsor.
The period of time for which a budget is prepared and during which it is intended to apply. It is customary for the budget period to be one year, but there are exceptions. A project’s budget period may not coincide with its project period, particularly on multi-year projects.
A process by which a change in the approved budget is made. A budget revision may or may not require a budget amendment.
Each unit at UGA that may have accounts assigned to it must have a unique three-digit designator, called the Budgetary Unit Code (BUC). BUCs are assigned to units by UGA Accounting. Units with BUCs include colleges, schools, departments, centers, institutes and other administrative offices. When the financial account for the award is created, the Management Unit’s BUC will be utilized as the unit number for the primary account. BUCs are also used to indicate units that share F&A return.
C
Unspent restricted funds that are made available, either automatically or with prior approval from the agency, for expenditure in the succeeding fiscal year.
The process for obtaining SPA Pre-Award review and approval to direct charge items to a restricted account that are typically charged as F&A or indirect costs. For example, charging administrative salaries, office supplies, and cell phones to a federal award requires an exception approval.
http://research.uga.edu/docs/policies/spa/CASB-Admin-Exception.pdf
http://research.uga.edu/docs/policies/spa/CASB-Non-Admin-Exception.pdf
Cash contributions made to a project by UGA, UGARF, or a third party. Examples include allocation of compensated faculty and staff time and purchasing of equipment for the benefit of the proj
A government-wide database of all federal programs available to state and local governments (including the District of Columbia); federally-recognized Indian tribal governments; territories (and possessions) of the United States; domestic public, quasi- public, and private profit and non-profit organizations and institutions; specialized groups; and individuals. All federal awards can be traced back to a particular unit within the U.S. government by the CFDA number associated with that award.
A value equivalent to the contribution of centers and institutes involved on a sponsored project. Stated as a percentage, each individual making an intellectual contribution to a project as an internal PI or Co-PI may distribute credit among one or more center or institute units. C&I Credit percentages are optional, but, if used, will total 100% for a given project. The C&I Credit allocations are specified in the Credit Information in each GeaR OVPR eResearch Portal Proposal. Center and institute units may not be given academic credit even if they are academic/degree granting. Centers and Institutes are not required to have a Budgetary Unit Code to receive C&I Credit.
An economic development and research program funded by the State of Georgia that supports six centers around the state (aerospace, agri-business, energy, life sciences, logistics, and manufacturing). COI and a partnering for-profit company each fund half the cost of a research project (each project has a separate account established) that is designed to assist the Georgia company with commercialization.
If a PI can’t or won’t continue in the role of PI for a funded project, another PI can be named. This can occur when a PI is taking a leave of absence for greater than a three-month period or the PI is unable to perform the duties required of the grant. Refer to the terms and conditions of the award to determine if the sponsor will allow the award to be retained in the absence of the original PI. Contact your SPA Pre-Award grants administrator for assistance. The request to the sponsor to change PIs will come from SPA Pre-Award. SPA Pre-Award will need the PI to provide the following information for the prospective PI replacement:
- Curriculum Vitae (CV)
- Current and Pending Support
- Letter signed by the department chair justifying the change
SPA Pre-Award will then formalize the request to the sponsor.
Upon sponsor approval for change of PI, a new transmittal form will need to be initiated in the eResearch Portal by the newly appointed PI and routed for appropriate signatures.
Any modification of project aims or deliverables constitutes a scope change. A change in scope almost always requires sponsor approval unless special permission is given within the award agreement. Frequently, budget changes cause changes in project scope.
System denoting UGA account structure, account numbers, department, and object code information for the current fiscal year. The General Accounting Department is responsible for the content, maintenance, and control of UGA’s Chart of Accounts.
The process by which a sponsor determines that all applicable administrative actions and all required work for an award have been completed. These actions typically include a final financial report and a final technical report, at a minimum.
A written agreement between two or more entities (for example, universities) that spells out the approach, shared rights, and obligations for a specific project on which these entities intend to collaborate. Such agreements may be funded or unfunded.
Funds provided by the award recipient or a third party toward the costs of carrying out a project. Cost share can be either mandatory (required by agency) or voluntary, and the funds committed can be either cash or in-kind; the commitment will be documented in the award document.
The amount or percentage of time a University employee has agreed to work on a specific sponsored project. It is not necessarily the actual effort expended each month, but a projected amount to be achieved over a period of time (for example, a semester or a year). This commitment is set at the time of the award. UGA is required to track committed effort for employees identified as key personnel in proposals.
Project sponsors often require that interim and final progress reports be submitted to them on a specific schedule. This reporting schedule is typically defined within the project’s award documents. The PI is responsible for adhering to this reporting schedule and maintaining records of all reports. Most official communications with sponsors (for supplements, scope changes, no-cost extensions, etc.) require SPA Pre-Award sign off or, at the very least, SPA Pre-Award awareness.
An NIH term denoting a proposal that follows on the heels of a funded project where the PI competes for an additional period of support to continue the previously funded work.
Generally, computers are considered an F&A cost. Depending on the actual usage of the item, computers can be directly charged. For example, if computers are necessary for the overall administration of a sponsored project, then the purchase would be considered an F&A cost. However, purchasing a computer to control and monitor scientific equipment would generally be classified as a direct cost.
These expenses can be either a direct or an F&A cost, depending on the actual usage of the item. For example, if computers are necessary for the overall administration of a sponsored project, then the purchase would be considered an F&A cost. However, purchasing a computer to control and monitor scientific equipment would generally be classified as a direct cost.
A legal contract between at least two parties that outlines confidential material, knowledge, or information that the parties wish to share with one another for certain purposes, but wish to restrict access to by third parties. The parties agree not to disclose information covered by the agreement. The agreement creates a confidential relationship between the parties to protect any type of confidential and proprietary information or trade secrets.
An Investigator or an Investigator’s spouse or a dependent child has a Conflict of Interest (COI) when a Significant Financial Interest (SFI) could directly and significantly affect an Investigator’s decision making in the design, conduct, or reporting of externally funded research, instruction, service activities performed on behalf of the University. All UGA applicants seeking funding from Department of Health and Human Services (DHHS) Public Health Service (PHS) entities must annually disclose all SFIs prior to proposal submission. Applicants to external sponsors other than PHS entities must simply indicate on the SPA Proposal Transmittal Form that a possible COI exists or could exist. All identified COIs must be managed, modified, or eliminated before a restricted award account can be established.
An association of two or more individuals, companies, organizations, or governments (or any combination of these entities) with the objective of participating in a common activity or pooling their resources for achieving a common goal.
A written agreement between two or more entities (for example, universities) that spells out the approach, shared rights, and obligations for a specific project on which these entities intend to collaborate. Such agreements may be funded or unfunded.
A consultant is an individual who provides professional advice or services for a fee, but normally not as an employee of the engaging party. Consultants also include firms that provide professional advice or services. More Information.
An online tool used by UGA employees to identify the SPA grants administrator or the C&G accountant assigned to a particular department, college, or center/institute.
Subsequent proposal applications which are filed while the original project is still active. For NIH, continuations can be either non-competing (seeks funds to continue an awarded project period) or competing (seeks funds to obtain a new award period to follow once the current award period is over).
A legally binding agreement creating and defining the obligations between two or more parties. Contracts usually detail a specific scope of work, a performance period, and conditions for payment (timing, amount, etc.).
The introduction of new terms or the cancellation of existing terms in an existing contract, while leaving intact its overall purpose and effect.
A contract is a legally binding agreement creating and defining the obligations between two or more parties. Contracts usually detail a specific scope of work, a performance period, conditions for payment (timing, amount, etc.), and deliverable.
A grant is the transfer of money or property from a sponsor to an institution that typically has a period of performance and may require performance of specific duties, budget reports, progress reports, and return of unused funds.
An award support mechanism used when there will be substantial federal scientific or programmatic involvement. Substantial involvement means that after award, scientific or program staff employed by the sponsor will assist, guide, coordinate, or participate in project activities.
A set of 19 standards and rules proposed by the Cost Accounting Standards Board (CASB) and issued by the United States Government to establish consistency in cost accounting practices and to enable standard audits of those practices. Four of these standards (CAS 501, 502, 505, and 506) have been incorporated into OMB Circular A-21.
A type of agreement that provides for payment of allowable incurred costs, to the extent prescribed in the agreement. These agreements establish both an estimate of total cost for the purpose of obligating funds and a ceiling that the grantee or contractor may not exceed (except at its own risk) without the approval of the sponsor. Costs will not be reimbursed by the sponsor until after they are incurred by the grantee.
The approved accounting method for documenting the reason for and then moving an expense or a cost between two different university accounts.
Changes in contract payments may happen due to fluctuations in currency exchange rates, sometimes affecting total funds available for a project.