M – O

M

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.

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

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.

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.

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.

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.

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

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.

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.

N

A mechanism that extends the end date of a project without adding more funding. NCEs may be necessary in order to allow the PI time to complete the work of the project. NCE requests are generally directed to the sponsor for approval; however, some sponsors permit grants administrators in SPA Pre-Award to approve or deny requests.

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 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.

Term applied to the official document used by a sponsor (typically federal) to notify UGA or UGARF that funding has been provided. NOGAs include such information as award amount, project and budget periods, and specific award terms and conditions.

NSPIRES is the NASA Solicitation and Proposal Integrated Review and Evaluation System. This web-based system supports NASA research from the release of solicitation announcements through the peer review and selection processes. The system is intended to facilitate conducting of research business with NASA for the science and technology research community.

O

An accounting code used to identify balance sheet classifications, revenue classifications, or expenditure classifications. Every type of expense incurred on a project has a specific object code attached to it, which is used for reporting and tracking purposes.

A unit of the executive branch of the federal government responsible for activity oversight of the agencies of the federal government. OMB sets the business and accounting practices that govern all financial disbursements, and issues the circulars dictating how educational institutions are expected to manage and account for federal funds (i.e., A-21, A-110, and A-133).

Includes such items as computers, copiers, paper, envelopes, paper clips, binder clips, binders/notebooks, transparencies, rubber bands, legal pads, pens, pencils, markers, post-it notes, liquid paper, staples/staplers, tape/tape dispensers, clocks, calendars, paper punches, University stationery, desk organizers, file cabinets, file folders, printer paper, printer ribbons, toner cartridges, diskettes, zip disks, etc. General-purpose office supplies are treated by UGA as facilities and administrative costs (F&A), and are therefore usually not allowed as direct costs on a federal award.

The process for obtaining OSP 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.

The electronic document management and work flow system used by OSP to manage proposals and awards. It creates electronic proposal and grant files instead of paper files.

 

An accounting condition that occurs when expenditures exceed available revenues within a particular account.

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.