D – F
D
A Data Management Plan is a written plan that describes and documents the processes for handling the flow of data, from collection to analysis, and how those data will be shared and archived. NSF proposals submitted or due on or after January 18, 2011 must include a supplementary document of no more than two pages labeled “Data Management Plan.” This supplementary document should describe how the proposal will conform to NSF policy on the dissemination and sharing of research results.
Proposals are to be submitted to the SPA Pre-Award Office five (5) working days prior to the proposal submission date. Failure to meet this deadline may jeopardize the on-time submission of the proposal. Proposals not meeting this deadline may be submitted with conditional approval only. In these cases, the PI shall be responsible for making appropriate changes to the proposal, at a later date, if subsequent review reveals that the proposal is incomplete; contains errors, inaccuracies, or misrepresentations; or does not conform to University or sponsor requirements. In addition, the University reserves the right to withdraw the proposal if subsequent review reveals any of the same problems listed in the previous sentence that cannot be effectively ameliorated.
The state of being denied access to something; in this case, it is access to federal funds.
A program implemented by OSP allowing limited signatory authority for proposal submission at the college or center level under strict guidelines and oversight.
A report, service, or item that must be completed and delivered to a sponsor under the terms of a restricted award.iorated.
A financial report, E-Z Money, provided to principal investigators monthly. It lists all active restricted accounts and transaction detail by selected time period. This report is accessed through the PI’s MyID. Departmental staff can access a specific PI’s E-Z Money account only through WebDFS.
- PowerPoint: What is My Account Balance?
An account for managing revenues received by some UGA departments authorized to provide services or products to customers. These services or products are normally provided as an adjunct to instruction or research activities. These accounts are considered state accounts, should only recover costs for providing the sales or service, and typically are spent by fiscal year end; some carryover is allowed, with justification.
A cost that can be identified specifically with a particular sponsored project, or that can be directly assigned to such activity relatively easily with a high degree of accuracy, such as equipment, supplies, personnel, etc.
A written document provided to the federal government and certified by the Senior Vice President for Finance and Administration wherein UGA describes in detail its cost accounting practices. The disclosure statement is audited to determine that these practices are in compliance with federal requirements. A-133 auditors include a consistent adherence to the disclosure statement in their review procedures.
A part of the Financial Management Service (FMS), a bureau of the Department of the Treasury. The organization manages and operates federal payment systems and disburses approximately 85% of all federal payments.
A voluntary and irrevocable transfer of money, services, or property from an external donor for restricted or unrestricted purposes. Gifts to UGA are managed by the Arch Foundation. Gifts have “no strings” and an exchange transaction (a swap of something of value) cannot be created when a gift is made.
A Dun and Bradstreet (D&B) registration number, commonly known as a DUNs number (Data Universal Numbering System) is assigned to most businesses (both for-profit and non-profit in the US). It is an identification system frequently required by sponsors. The University of Georgia (UGA) and the University of Georgia Research Foundation (UGARF) are separate entities, and have separate DUNs numbers. Be sure to use the correct DUNs number when you are submitting a proposal.
Another identification system uses EINs or TINs. EINs (Employer Identification Numbers) or TINs (Tax Identification Numbers) are IRS identification numbers assigned to UGA or UGARF. Depending upon the sponsor, you may be required to provide an EIN or a DUNs, or both for the particular entity under which your application is being submitted.
|
UGA |
UGARF |
|
|
EIN/TIN |
58-6001998 |
58-1353149 |
|
DUNs |
61-900-3127 |
00-431-5578 |
E
The method of certifying that an individual was compensated based on activity performed during the reported period, in accordance with what he/she agreed to in the awarded budget. Effort reporting at UGA is captured in the Personnel Activity Report (PAR) system.
EINs (Employer Identification Numbers) or TINs (Tax Identification Numbers) are IRS identification numbers for invoicing and tax purposes that are assigned to the University of Georgia (UGA) and the University of Georgia Research Foundation (UGARF). UGA and UGARF are separate entities and have separate EIN/TIN numbers. Proposal submissions through Grants.gov and to other sponsors require that the applicant’s identifier EIN/TIN be correct, so be sure you are using the correct entity and its associated EIN/TIN when you submit a proposal.
Another identification system frequently required by sponsors is based on a Dun and Bradstreet registration number, commonly known as a DUNs number (Data Universal Numbering System). DUNs numbers are assigned to most businesses (both for-profit and non-profit in the US). Like EINs/TINs, the University of Georgia (UGA) and the University of Georgia Research Foundation (UGARF) have separate DUNs numbers. Depending on the sponsor, you may be required to provide a DUNs number or EIN/TIN number, or both, for the particular entity under which your application is being submitted.
|
UGA |
UGARF |
|
|
EIN/TIN |
58-6001998 |
58-1353149 |
|
DUNs |
61-900-3127 |
00-431-5578 |
The computer-based system used to perform financial transactions electronically. An EFT is the electronic exchange or transfer of money from one account to another, either within the same financial institution or across multiple institutions.
Eligibility to serve as a Principal Investigator (PI) at UGA is restricted to certain positions or job classifications at UGA. Those positions are listed in the Eligibility to Submit Proposals policy.
Employees are paid a salary for work performed under the control of UGA. Fellows receive a stipend and are considered to be in an educational or training role. It is important to appropriately categorize these activities, as there are important Internal Revenue Service implications.
A person who performs services for UGA is an employee, if UGA controls what will be done and how it will be done. Generally, Social Security and Medicare taxes and unemployment taxes on wages are paid by the employer and deducted from the employee on behalf of an employee. One does not generally have to withhold or pay taxes on payments to independent contractors. The general rule is that an individual is an independent contractor if UGA, as the entity for whom the services are performed, has the right to control or direct only the result of the work and not the means and methods of accomplishing the result. A UGA employee cannot be budgeted on a restricted account as a consultant or as a subcontractor, as only individuals or entities with no employee relationship to UGA can be budgeted thusly.
A contingent liability or charge to a restricted account that holds funds in abeyance until the actual liability amount is determined and recorded as an expense. Salary amounts for an entire year, for example, may be encumbered on a grant account, but will be paid out monthly as funds are expended.
A transfer of money or property donated to an institution. An endowment may come with stipulations regarding its usage. In some circumstances an endowment may be required to be spent in a certain way or alternatively invested, with the principal to remain intact in perpetuity or for a defined time period. This allows for the donation to have an impact over a longer period of time rather than all at once.
In general, entertainment expenses are not allowable on sponsored research awards. The allowability of entertainment expenses on non-federal sponsored research awards depends upon the guidelines of the specific sponsor. Entertainment has been loosely defined as “costs incurred for amusement, social activities, entertainment, and any items relating thereto, such as meals, lodging, rentals, transportation, and gratuities, are unallowable.”
Equipment is defined as an item with unit costs of $5000 or more and a life expectancy of more than three years. The item must be specifically identified and utilized on a sponsored project and it must be purchased within the project period; equipment purchased late in the project period may require approval of the sponsor.
A National Institutes of Health (NIH) website that provides applicants, grantees, and federal staff the tools necessary for electronically processing proposals and for award management. It supports the full grants life cycle, from proposal receipt to award closeout.
- eRA Commons (Monitoring)
The eResearch Portal Grants and Awards (“Grants Portal”) provides a single solution for the handling of all proposal and award processes on campus. The portal is UGA’s method to submit federal proposals through grants.gov. All proposals submitted to external sponsors must be processed through the portal.
The Program Evaluation Group (PEG) in the University of Georgia’s College of Education has over 15 years of experience in the design and implementation of evaluation and research projects ranging from large, multi-site, multi-method evaluations to small, local assessments of education and community programs. PEG provides a full range of evaluation services from conducting needs assessments and creating logic models to producing reports and presentations of formative and summative findings for diverse stakeholders and policymakers.
Phrase used to describe the condition that occurs when a sponsor requires something of tangible value (data, intellectual property rights, technical reports, etc.) in return for a gift or a grant. Gifts with such “strings” are not gifts, and legally cannot be accepted as gifts by the University, UGARF, or the Arch Foundation. To do so would jeopardize each entity’s tax exempt status with the Internal Revenue Service. Merely requiring a report of financial expenditures on a gift or a grant does not constitute an exchange transaction.
Federal legislation providing greater administrative autonomy to UGA for awards. With the exception of automatic carryover of funds from one budget period to the next, expanded authorities apply to all grants, and include re-budgeting authority, approval of no-cost extensions, etc.
The date that a funded project ends. After that point, no charges are allowed to accrue to the account.
Export controls exist to protect the national security and foreign policy interests of the U.S. They govern the shipment, transmission, or transfer of certain sensitive items, information or software to foreign persons or entities. Where applicable, they may require authorization from the U.S. Government in the form of an export license. For universities, release of technology or source code may be “deemed” to be an export if a person allows access to such materials or knowledge to foreign national undergraduate or graduate students, for example.
U.S. federal law mandates that all recipients of federal grants or contracts must report details of inventions and patents that have been made through such awards. The National Institutes of Health (NIH) developed the online iEDISON to support these administrative requirements.
F
Individuals serving as Principal Investigators (PIs) of projects funded by for-profit companies or industry clearly are spending UGA-paid time to work on said project, even if they are just supervising a graduate student or a staff technician. PIs must include their effort in project budgets and the company sponsor must reimburse UGA/UGARF in full for that effort. A minimum of at least 2% effort is expected to be charged to budgets in such cases.
UGA/UGARF expects budgets developed for projects funded by companies to bear the full, uncapped F&A rate, depending upon the type of project proposed. Applicable F&A rates can be found on SPA Pre-Award F&A Rate Table, under the second (Non-Federal) heading.
Sometimes a potential corporate sponsor will send UGA/UGARF a letter espousing that their official company policy is to pay a lesser F&A rate. Such letters will not be accepted for three reasons:
- UGA/UGARF cannot perform work for a company if we do not recover our full costs. UGA is a state-supported institution; to perform work that doesn’t fully cover the real costs of doing that work means that the citizens and taxpayers of the State of Georgia is subsidizing the company.
- Accepting less than full F&A recovery could put UGA’s/UGARF’s tax exempt status through the IRS at risk.
- The Federal government expects to pay no more in F&A costs than we charge anyone else. If we allow a company to pay less in F&A than them, we put in jeopardy our ability to collect full F&A from our Federal sponsors.
Annually UGA returns 20% of each sponsored project’s reimbursed F&A costs. F&A returns are made each fall, and are based on expenditures made in the previous fiscal year (i.e., FY10-11 award expenditures generate F&A returns that are distributed in FY12). Typically, F&A returns are made to the budgetary unit managing the award, but UGA returns these funds in accordance with PI/co-PI instructions provided on the SPA Proposal Transmittal Form at the time of proposal submission.
UGA returns 20% of each sponsored project’s reimbursed F&A costs. Typically, F&A returns are made to the budgetary unit managing the award, but UGA returns these funds in accordance with PI/co-PI instructions provided on the OSP Proposal Transmittal Form at the time of proposal submission.
- What Happens to F&A
- Sharing F&A Returns: Task Force Recommendations
That portion of applicable overhead that is not paid or reimbursed by the sponsor. Approval to waive F&A rests with the Vice President for Research or his designee.
Directions and guidance for how to apply for an indirect cost waiver.
Costs which are necessary to support research and other sponsored projects, but which cannot be readily or easily assigned to individual projects. These include costs related to facilities operations (depreciation, utilities, maintenance, security, etc.), libraries, departmental administration, and general administration (like OSP and C&G). UGA recovers F&A costs by applying a percentage rate to the direct cost expenditures charged to sponsored project accounts. The F&A rates are determined by UGA’s cognizant federal agency every three years.
The National Science Foundation website through which the NSF accepts proposals and manages its relationship with researchers, reviewers, research administrators, and their organizations.
- NSF FastLane (Monitoring and Submission)
An online marketplace where federal agencies can post announcements and make awards.
- FedConnect (Monitoring and Submission)
The primary set of regulations for use by all federal executive agencies in acquiring supplies and services with appropriated funds. For universities, this includes contracts provided by federal sponsors.
A cooperative initiative among 10 federal agencies and 120 institutional recipients of federal funds. The goal is to reduce the administrative burdens associated with research grants and contracts and improve the national research enterprise. UGA is a member institution.
The federal form that must be completed quarterly by C&G to report project expenditures and program income for the period. This report has evolved to combine the SF 272 and the SF 269.
Occurs when UGA or UGARF receives a sponsored award from an entity (another university, the State of Georgia, or a company, for example) and the source of funds used by that entity to make the award to UGA or UGARF is the federal government. Typically, any terms and conditions and restrictions regarding use of the funds “flows” down to UGA or UGARF as subrecipients of federal funds.
Any funding opportunities sponsored by a federal government agency.
Human Subjects’ Federalwide Assurance No. for UGA: FWA00003901 exp. 2/1/2022
The term used to describe postdoctoral research appointees at UGA.
Typically required to be filed within 90 days (or earlier) of project termination. In order to include all appropriate expenditures and comply with the terms and conditions of the awarding agency, C&G sets internal deadlines for completion.
To complete the final financial reports required by the sponsor, C&G will contact departmental administrators to confirm information regarding the final expenses of the account. Any related cost share or program income accounts will also need to be verified.
This report documents the outcomes of a funded project, thus allowing sponsors to determine whether funds were spent in accordance with the proposed scope of work (SOW). Such reports are generally required as a condition of receiving support.
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. To assure compliance with sponsor requirements, SPA requires evidence on file that the final progress report was submitted to the sponsor.
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.
Agreement that provides for a price which normally is not subject to any adjustment unless certain provisions (such as contract change, economic pricing, or defective pricing) are included in the agreement. These contracts are negotiated usually where reasonably definite specifications are available, and costs can be estimated with reasonable accuracy.
A variety of federal regulatory issues and laws can coincide when hiring or otherwise supporting internationals to work or conduct research in labs. Research lab directors who utilize research should coordinate closely with the International Students, Scholars, & Immigration Services (ISSIS) unit within UGA’s Office of International Education (OIE).
A national non-profit service organization that is a leading authority on organized philanthropy. It connects non-profits and the grant makers supporting them with tools they can use for proposing and receiving gifts and grants. It produces the Foundation Directory, an online funding search product that is hosted in the GALILEO menus of the University Libraries. Bringing the Foundation Directory to UGA students, faculty, and staff is a joint venture of the University Libraries, the Corporate and Foundation Relations Office, and the Office for Sponsored Programs.
The online professional version of this highly touted search product developed by the Foundation Center contains information on more than 100,000 grant makers and 2.4 million grants. Funding prospects can be easily searched by name, location, field of interest, etc.
The University Libraries, the Corporate and Foundation Relations Office, and the Office for Sponsored Programs jointly fund the subscription to the online Foundation Directory database; it is accessible through GALILEO at http://libs.uga.edu/research/resources/f.
Compensation in addition to direct wages or salaries, such as medical and life insurance, FICA, and retirement contributions that is paid by UGA. Fringe benefits are charged based on the actual rates in effect at the time salary is paid, as these rates fluctuate from month to month. They are charged in such a manner that each paying account pays its prorated share of the actual costs based on the payroll distribution.
A way to measure all or a fraction of an employee’s involvement in a project or a student’s enrollment at an educational institution. An FTE of 1.0 means that the person is equivalent to a full-time worker or student, while an FTE of 0.5 signals only half-time involvement. FTE is defined by the federal government as the number of total hours worked divided by the maximum number of compensable hours in a work year, as defined by law (typically as 2,080 hours). A single worker occupying a paid full-time job all year would consume one FTE. Two employees working for 1,040 hours each would consume one FTE between the two of them. A 9-month faculty member’s FTE is 0.75 and a 12-month faculty member’s FTE is 1.0.