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Category: M

Moving / Relocation Expenses

Costs incident to a permanent change of duty assignment (for an indefinite period or for a stated period of not less than 12 months) of an existing employee or upon recruitment of a new employee. These expenses are typically not allowed on external grants/contracts.

Modified Total Direct Costs (MTDC)

Those direct costs on which UGA’s F&A or indirect cost rate is applied. Total direct costs are modified so that certain costs are eliminated from the F&A calculation. Those costs eliminated include: equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each subaward in excess of $25,000.

Modification of a Contract

The introduction of new terms or the cancellation of existing terms in an existing contract, while leaving intact its overall purpose and effect.

Misconduct in Science / Research

Intentional, knowing, or reckless fabrication, falsification, or plagiarism in proposing, performing, or reviewing research or in reporting research results. A finding of research misconduct requires that there be a significant departure from accepted practices of the relevant research community, and does not include honest error or honest differences in interpretations of data or judgments.

Memberships

Memberships are treated as F&A costs and generally may not be directly charged to a federal award. These costs should normally be charged to a departmental administration (GJ) account.

Material Transfer Agreement (MTA)

A contract that governs the transfer of tangible research materials between two organizations when the recipient intends to use it for his or her own research purposes. The MTA defines the rights of the provider and the recipient with respect to the materials and any derivatives. Biological materials, such as reagents, cell lines, plasmids, and vectors, are the most frequently transferred materials, but MTAs may also be used for other types of materials, such as chemical compounds and even some types of software.

Match

An expenditure necessary to complete a project that is borne by the University and not by the sponsoring agency. These expenditures may include personnel or non-personnel expenditures paid by the University from state funded or privately funded sources.

Mandatory Cost Share

Cost share or match, whether cash or in-kind, that is required by the sponsor as a condition of award.

Management Unit

The Management Unit is the budgetary unit that will be assigned the primary restricted award account for a sponsored project. The Management Unit is responsible for assisting the Principal Investigator in managing all administrative aspects of the award. The Management Unit is specified in the GeaR Office of Research eResearch Portal Proposal.