Terms and Acronyms
All industries have their own language full of acronyms and word combinations that can be confusing to new employees. The Office of Research and Innovation is no exception. Use this glossary to acclimate yourself with unfamiliar acronyms and phrases. And, as with all things new to you – please ask questions for clarification!
| Term/Acronyms | Description |
|---|---|
| A-21 (OMB Circular) Cost Principles for Educational Institution | Published by the federal Office of Management and Budget (OMB), A-21 establishes the principles in determining the costs applicable to grants, contracts, and other government agreements with educational institutions. |
| A-110 (OMB Circular) Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations | Describes the standards for maintaining consistency and uniformity among federal agencies in the administration of grants to institutions of higher education, hospitals, and other non-profit organizations. |
| A-133 (OMB Circular) Audits of States, Local Governments, and Non-Profit Organizations | Establishes audit requirements for states, institutions of higher education, and other non-profit organizations. |
| Accounts Receivable | Accounts receivable occur when there is an amount due from a sponsor. |
| Accrual Accounting | A basis of accounting that recognizes revenue when it is earned, and expenses when they are incurred, regardless of when cash changes hands. |
| Adverse Event (AE) | Any untoward or unfavorable occurrence in a participant (e.g. physical or psychological, social, legal, or economic harm) temporarily associated with the subject’s participation in research (whether or not related to the participation in the research). This means that the AE may be expected or unexpected, and related or unrelated to the subject’s participation in the research. |
| Allocable | A cost that can be assigned or charged to one or more activities or items on the basis of benefits received or other equitable or logical association, even if a direct relationship may not be established. An allocable cost benefits the award. |
| Allowable Cost | A cost is allowable to a project if the costs are reasonable, the costs are allocable to the specific project, the costs are treated consistently in like-circumstances, and the costs conform to any limitations of the cost principles or the sponsored agreement. |
| Amendment | A change in the terms and conditions of a grant or contract mutually agreed upon by the sponsor and the recipient organization; may also be referred to as a modification. |
| Anonymity | The quality or state of being anonymous, unknown, or unidentifiable. |
| Assurance | A formal written, binding commitment submitted to a federal agency in which an institution promises to comply with applicable regulations governing the project. |
| Authorized Institutional Official | An officer of an institution with the authority to speak for and legally commit the institution to adherence to the requirements of the federal regulations regarding the involvement of human subjects in biomedical and behavioral research. |
| Automated Clearing House (ACH) | Automated Clearing House (ACH) is an electronic network for financial transactions in the United States. ACH processes large volumes of credit and debit transactions, including direct deposit, payroll, and vendor payments. |
| Automated Standard Application for Payments (ASAP) | The U. S. Department of Treasury’s Automated Clearing House Payment system which is used to draw funds for various federal programs. |
| Audit | A formal examination of an organization’s or individual’s accounts or financial situation. An audit may also include examination of compliance with applicable award terms, laws, regulations and policies. |
| Authorized Negotiator | The person designated to conduct negotiations on behalf of an organization. |
| Award | A funding mechanism between the Board of Regents of the University of Nebraska and a sponsor where the sponsor commits funding to the university for a specific scope of work and for a specific time period. |
| Behavioral | Behavioral research involving human subjects generates data by using questionnaires, observation, studies of existing records, and experimental designs involving exposure to some type of stimulus or intervention. |
| Biologic | A biological or related product derived from living sources (e.g. humans, animals, microorganisms) and regulated by the FDA, including blood, vaccines, allergenic, tissues and cellular and gene therapies. Studies of unlicensed biologics are generally regulated. |
| Biological | Related to life or to living organisms; also a drug derived from a biological source. |
| Biomedical | Relating to both biology and medicine. Studies designed to evaluate the safety, effectiveness, or usefulness of an intervention include research on therapies, diagnostic procedures, and preventive measures. |
| Biosketch | A biosketch is a short summary of YOU. A complete biography includes all aspects of a person’s character, life, and achievements, while a biographical sketch is much shorter and more specific. A biosketch in a grant proposal gives the investigators the opportunity to highlight their expertise and experience related to the proposal work. The format and length may be specified in the sponsor’s guidelines. |
| Budget | A list of anticipated project costs that represent the principle investigator’s best estimate of the funds needed to support the work described in a grant or contract proposal. |
| Budget Adjustment | The act of amending the budget by moving funds from one category or line item to another; some budget adjustments require sponsor approval. |
| Budget Justification | A categorical description of proposed costs. The budget justification provides detailed information about how the funding will be used. It should address each major cost category as well as additional categories required by the sponsor. |
| Budget Tolerance | The range within a budget category in which the university can spend without having to request prior approval from the sponsor. |
| Cash Basis Accounting | A form of accounting where revenue and expenses are recorded only when the corresponding cash is received or payments are made. |
| Center for Disease Control (CDC) | The CDC is an agency within the Public Health Service, Department of Health and Human Services. |
| CFR (Code of Federal Regulations) | The Code of Federal Regulations (CFR) is the codification of the general and permanent rules and regulations (sometimes called administrative law) published in the Federal Register by the executive departments and agencies of the federal government of the United States. |
| Challenge Grant | A grant that provides monies in response to monies from other sources, usually according to a formula. A challenge grant may, for example, offer two dollars for every one that is obtained from a fund drive. The grant usually has a fixed upper limit, and may have a challenge minimum below which no grant will be made. This form of grant is fairly common in the arts, humanities, and some other fields, but is less common in the sciences. A challenge grant differs from a matching grant in a least one important respect: the amount of money that the recipient organization realizes from a challenge grant may vary widely, depending upon how successful that organization is in meeting the challenge. Matching grants usually award a clearly defined amount and require that a specified sum be obtained to support the project. |
| Clinical Trial | Clinical trials are experiments or observations done in clinical research. Such prospective biomedical or behavioral research studies on human participants are designed to answer specific questions about biomedical or behavioral interventions, including new treatments, and known interventions that need further study and comparison. |
| Closeout | The act of completing all internal procedures and sponsor requirements to terminate or complete a research project. Most awards have strict deadlines for completion of closeout activities. Failure to complete within the deadline can result in non-payment of the final amount due or may affect the ability to obtain another award from the sponsor. |
| Cohort | A group of subjects initially identified as having one or more characteristics in common who are followed over time. |
| Collaborative Institutional Training Initiative (CITI Program) | The Collaborative Institutional Training Initiative (CITI Program) promotes the public’s trust in research activities by providing high quality, peer-reviewed, web-based educational courses in research, ethics, regulatory oversight, responsible conduct of research, research administration, and other topics pertinent to the interests of member organizations and individual learners. The University of Nebraska is a member. |
| Co-Principal Investigator or Co-PI | An individual who works closely with the Principal Investigator on a single award. The designation of Co-PI implies a multi-PI project where each PI holds equal responsibility for the scientific and technical aspects and day-to-day financial and administrative management of the award. The Co-PI may be employed by, or be affiliated with the University or another organization participating in the project under a sub award agreement. The designation of a Co-PI implies equal responsibilities and differs from that of a Co-Investigator or Co-I. |
| Compensation | Payment (remuneration) for participation in research. |
| Computation Email | An email sent from the Sponsored Programs accountant to campus representatives near the end of an award period. This email should include a final computation and review of expenditures along with instructions indicating next steps for closeout. |
| Confidentiality | The treatment of information that an individual has disclosed in a relationship of trust and with the expectation that it will not be divulged to others without permission in ways that are inconsistent with the understanding of the original disclosure. |
| Confidentiality Disclosure Agreement (CDA) | A legal contract executed between entities allowing the exchange of information that is confidential to one or both parties. |
| Conflict of Interest (COI) | A Conflict of Interest exists when an investigator has a significant financial interest (SFI) that could lead an independent observer to reasonably question whether the design, conduct or reporting of research might be influenced by the possibility of personal gain. Personal gain includes direct, personal benefits AND/OR benefits to an individual’s immediate family. COIs simply represent a state of affairs, not behavior. If the COI Committee determines an investigator has a COI, it does not imply wrongdoing on anyone’s part. |
| Consortium Agreement | A group of collaborative investigators/institutions; the arrangement can be formalized with specific terms and conditions. |
| Consultant | An individual hired to give professional advice or service for a fee, but not as a university employee. Consultants do not perform a portion of the programmatic work of an award. University personnel may not serve as paid consultants on grants or contracts awarded to UNL. |
| Contract | An agreement that creates obligations enforceable by law. Contract terms vary greatly and often require negotiations. Sponsored project contracts are often more heavily regulated than standard grant agreements and carry higher legal and financial risk. Federal contracts are governed by Federal Acquisition Regulations (FAR). |
| Contributions and Donations | The value of donated services and property; these are not chargeable, but can be used for cost sharing and matching requirements. |
| Cooperative Agreement | An instrument to transfer financial assistance to a recipient for a public purpose that anticipates substantial involvement between the sponsor and recipient in carrying out the activity. |
| Cost Object | A cost object number is a unique identifier that describes a source of funds, similar to a bank account number. The phrase “cost object” refers to two types of numbers: Cost centers are 10-digit cost numbers used to track income and expenses for state aided funds, auxiliary and other types of funds (endowments).WBS numbers are 13 digits and are used to track income and expenses for grants and contracts, loans, plant funds and funds from the University Foundation. |
| Cost Reimbursable Agreement | A type of agreement under which the awarding agency provides payment based on actual, allowable expenditures. The University is reimbursed for actual costs incurred up to the amount of the award. The frequency of the invoices sent by the University to the sponsor is set by the award terms and conditions. Common invoice schedules are monthly or quarterly. |
| Cost Transfer (CT) | An after-the-fact reallocation of costs, either salary, or non-salary costs, to or from a sponsored project within a 90-day calendar period from the accounting date. Funding agency requirements concerning the management of awards made to institutions limit the circumstances under which cost transfers are allowed. |
| Cost-Share | The portion of total costs of a sponsored project that is not provided by the sponsor. Also referred to as a “match,” “matching,” or the “non-federal” portion of a budget. |
| Current and Pending Support (CPS) | CPS is typically required with proposal submissions and allows sponsors to ensure that an individual is not overcommitted and to determine whether the proposed scope of work overlaps with other projects in the individual’s portfolio. |
| Data Transfer and Use Agreement (DTUA) | An agreement entered into for sharing access to data sets that are not protected by the Health Insurance Portability and Accountability Act (HIPAA). |
| Data Universal Numbering System (DUNS) Number | The Data Universal Numbering System (DUNS) Number is a unique, nine-digit identifier for businesses. It is used to establish a business credit file, which is often referenced by lenders and potential business partners to help predict the reliability and/or financial stability of the company in question. Often, sponsors request the University’s DUNS Number as part of the proposal and award process for extramural grants and contracts. |
| Data Use Agreement | An agreement governed by the Health Insurance Portability and Accountability Act (HIPAA) entered into for the sharing of a Protected Health Information (PHI) that has had specific identifiers stripped out to make a limited data set. There may also be a DUA for data not associated with HIPAA. |
| Direct Cost | Accurate cost that can be relatively easily assigned to a specific sponsored project. |
| Disallowable Costs | Expenditures for a sponsored project for which the sponsor will not pay. |
| Effort Certification | Anyone who works on a federal or non-federal sponsored project must certify their effort or have it certified by the PI or PI Designee. This includes faculty, academic staff, university staff, graduate students, and postdoctoral trainees. The University applies the same standards for fiscal accountability to both federal and non-federal sponsored projects. |
| Effort Commitment | The amount of (effort) time that is proposed and accepted by the sponsor, regardless of salary support requested. The University tracks effort commitments for those identified as key personnel in the notice of award. |
| Encumbrance | A financial commitment. Encumbrances are not expenses. |
| Equipment | Tangible property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost of $5,000 or more. |
| Expanded Authorities | On most federal grants the University is allowed to approve certain changes to the project without prior approval of the Federal agency. Examples include rebudgeting, no-cost extensions of up to 12 months, and automatic carryforward of funds. |
| Expenditure | An expense or portion of an expense allocated to a specific project. |
| EPSCoR | The National Science Foundation’s Experimental Program to Stimulate Competitive Research |
| Export Control | For purposes of export control laws, “export” means not only the physical shipment of items from the United States to a foreign country, but also release of controlled technology to foreign persons within the United States by way of visual inspection, oral transmission, or training (“deemed export”). In other words, a prohibited export can occur by the mere presence of a foreign researcher or student in a University laboratory, if the laboratory contains equipment or technology that is export controlled, and the foreign individual can learn information about the controlled technology or information that is not in the public domain. |
| Extension or No Cost Extension | An additional period of time authorized by the sponsor for the University to complete the work on an approved grant or contract without the addition of funds. An extension allows previously allocated funds to be spent during the extension period. The University may authorize an extension without sponsor prior approval for a one-time period of up to 12 months if the award terms allow for Expanded Authorities. The sponsor must be notified if the University chooses to exercise this option. |
| Extramural Support | Support provided by an entity located outside the boundaries of the University. |
| Facilities and Administration (F&A) or Indirect Costs | Actual costs that the institutions incurs in support of extramural activities but which cannot be directly charged to a specific grant or contract. The costs result from shared services such as libraries, physical plant operation and maintenance, utility costs, general, departmental and sponsored projects’ administrative expenses, and depreciation of use allowance for building and equipment. F&A costs are sometimes called indirect costs or institutional overhead. |
| Federal Acquisition Regulations (FAR) | The Federal Acquisition Regulation system’s principal set of rules. The FAR was established for the codification and publication of uniform policies and procedures for acquisition by all federal executive agencies. The Federal Acquisition Regulations System consists of the Federal Acquisition Regulation (FAR), which is the primary document, and agency acquisition regulations that implement or supplement the FAR. The FAR System is codified at Title 48, Chapter 1 of the Code of Federal Regulations. These requirements can be found in the Code of Federal Regulations at 48 C.F.R. 31. |
| Federal Award | Federal financial assistance (e.g. grant, cooperative agreement, or cost-reimbursement contract under the Federal Acquisition Regulations) that the University receives directly from a Federal awarding agency or a pass-through entity. Also used to refer to the instrument setting forth the terms and conditions. Does not include contracts used to buy goods or services. |
| Federal Demonstration Partnership (FDP) | A cooperative initiative among 10 federal agencies and 155 institutional recipients of federal funds whose purpose is to reduce the administrative burdens associated with research grants and contracts. The University of Nebraska is a part of the FDP. |
| Fee for Service (FFS) Agreement | Fee for Service (FFS) Agreements govern vendor relationships where the University serves as the vendor and provides a routine service, which meets predefined specifications with no novel or creative input. The activity does not add to the body of fundamental knowledge in a given field. |
| Firm-Fixed Price Contract | A contract which specifies a set or “fixed” price to perform an agreed-upon set of specified deliverables. In this type of agreement, sponsors agree to the scope of the work to be performed, with an agreed-upon value, but provide no details about how the funds are to be spent. In such fixed price agreements, should any funds remain at the conclusion of the project, the residual funds may be used at the PI’s discretion, if permitted by the agreement and the University. Deliverables must be provided for the project even if there is a cost overrun on the project. |
| Flowdown Requirements | Terms, conditions, and regulations of the prime award that must be adhered to by the subrecipient. It is incumbent upon the prime recipient to inform the subrecipient of such terms and conditions in the subaward. These requirements are called “flowdown” because they flow from the prime award down to the subrecipient. |
| Fringe Benefit | Benefits provided by an employer to an employee such as health and life insurance. Fringe benefits are included in sponsored project budgets by using a fringe benefit rate calculated annually. |
| General Ledger (GL) | The system of record for transactions for the University that is used to generate the official financial reports of the University. |
| Gift | Funds received from a donor to support University activities. These funds provide unrestricted support for broadly-defined activities that do not require detailed fiscal or technical reports; do not impose provisions regarding publication or data or information derived from the activity; do not have a specific time limit on the expenditure of funds; and do not enable the donor to retain rights to any patent/copyright. |
| Gift-in-Kind | A contribution of personal or real property, other than cash, which requires annual reporting by the institution. |
| Grant | An agreement representing a joining of interests on the part of the sponsor and recipient in the pursuit of common objectives. In this relationship, the recipient assumes with the sponsor the obligation to act in the public interest in achieving a common purpose. The recipient is trusted with the responsibility to assure that the grant funds are used for the purpose for which they were awarded. Often the term “grant” is used generically to refer to any type of sponsored project. |
| Health Insurance Portability and Accountability Act of 1996 (HIPAA) | United States legislation that provides data privacy and security provisions for safeguarding medical information. HIPAA was designed to provide privacy standards to protect patients’ medical records and other health information provided by health plans, doctors, hospitals, and other healthcare providers. |
| Honoraria | Payment for which the primary intent is to confer distinction on, or to symbolize respect, esteem, or admiration for the recipient. (Payment for services rendered is an allowable cost, but should not be referred to as an “honorarium.”) |
| HRPP | Human Research Protection Program |
| Indirect Cost Base | The base to which Indirect Costs (F&A) are applied, which may be Modified Total Direct Costs or Total Direct Costs. There are more bases than these two – salaries and wages, total federal participation, etc., but these two are the most common. |
| Interest and Activity Management (IAM) | Process used to monitor an investigator’s interests and activities to detect potential conflicts of interest. |
| Interest and Outside Activity Reporting Form (IOARF) | Disclosure of any outside activities for which prior approval is required that were approved or undertaken within the previous calendar year, including any income or reimbursement. |
| Institute of Agriculture and Natural Resources (IANR) | IANR is composed of the College of Agricultural Sciences and Natural Resources (CASNR), the Agricultural Research Division (ARD), and Nebraska Extension as well as the ARD and Extension components of three departments in the College of Education and Human Sciences. IANR innovation in research, teaching and extension education places Nebraska on the leading edge of food production, environmental stewardship, human nutrition, business development, and youth engagement. |
| Institutional Animal Care Program (IACP) | The Institutional Animal Care Program at the University of Nebraska ensures the humane care, use, and health of animals used in the teaching research and extension meet the missions of the University. |
| Institutional Animal Care and Use Committee (IACUC) | Institutional Animal Care and Use Committee is centrally important in applying laws about animal research in the United States. Most research involving laboratory animals is funded by the United States National Institutes of Health or other federal agencies. |
| Institutional Biosafety Committee (IBC) | Institutional Biosafety Committees (IBCs) are the cornerstone of institutional oversight of recombinant DNA research. |
| Institutional Prior Approval/IPA | Required permission for specific amendments to an award. In addition to the pre-award costs which are incurred prior to the effective date for an award, permission is required for a time extension, subcontract renegotiation, or certain budget adjustments for travel or equipment. The IPAS form, available on the Office of Sponsored Programs website, is used to request institutional prior approval. |
| Institutional Review Board (IRB) | An administrative body established by the University to protect the rights and welfare of human research subjects recruited to participate in research activities conducted specifically for the institution. |
| Internal Competitions (IC) | Allocated funds from a specific department or program may be set aside for research by University faculty, grad students and/or post-doctoral students who compete for these funds. |
| Journal Entry | An electronic transaction to reallocated budget information or correct other posted accounting transactions. |
| Key Personnel | A person who contributes to the scientific or scholarly development or execution of a project in a significant and measurable way. |
| Letter of Credit (LOC) | Authority to draw funds up to a specified amount for a specific purpose. The state single LOC encompasses several of the awards received by UNL. For these awards, identified by 24 in the first two positions of the WBS number, the State of Nebraska request reimbursement daily for expenditures posting in the state’s accounting system. Other awards covered by a LOC are managed by Post-Award, which is responsible for requesting funds on a periodic basis as expenditures are recorded in UNL’s accounting system. |
| Letter of Intent | A letter sent to an agency to notify them of your intent to submit a proposal; some RFPs require Letters of Intent prior to proposal submission. |
| Life Sciences Annex (LScA) | The IACP manages the UNL Life Sciences Annex (LScA) The LScA facility is designed to accommodate both large agricultural and laboratory animals. |
| Losses (overruns) on Sponsored Agreements | Expenditures that exceed the project budget. |
| Mandatory Cost Sharing | If necessitated, a mandatory cost sharing requirement will be specified in the sponsor’s published request for proposals and will be a condition for submitting the proposal and accepting the award. |
| Material Transfer Agreement (MTA) | A contract that governs the transfer of tangible research materials between two entities, when the recipient intends to use it for his or her own research or evaluation purposes. The MTA defines the rights of the provider and the recipient with respect to the materials and any derivatives. MTAs protect both the investigator and the industrial partner from liability and loss of intellectual property. |
| Minority Business Enterprise (MBE) | A business concern (1) that is at least 51 percent owned by one or more minority individuals or, in the case of a publicly owned business, at least 51 percent of the stock is owned by one or more minority individuals and (2) whose daily business operations are managed and directed by one or more of the minority owners. Recipients of federal grants, cooperative agreements, or other federal financial assistance which involve procurement of supplies, equipment, construction, or services to accomplish federal assistance programs are required to report minority (as defined by the Environmental Protection Agency) utilization within one month after the end of each federal fiscal year, quarter, or annually, as directed by the agreement. |
| Minority-Serving Institution (MSI) | Minority-serving institutions make up a category of federally-recognized Title IV colleges and universities based on enrollment criteria. MSIs are colleges and universities with 25 percent or more total undergraduate minority enrollment. Such schools are eligible for federal funding under Title III of the Higher Education Act of 1965. |
| Modified Total Direct Costs (MTDC) | MTDC is a base to which F&A (indirect costs) may be applied. MTDC consists of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and sub awards and subcontracts up to the first $25,000 of each sub award. Modified total direct costs exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs, scholarships, and fellowships, participant support costs, and the portion of each subaward and subcontract in excess of $25,000. |
| National Council of University Research Administrators (NCURA) | An organization of individuals involved in the administration of sponsored programs at colleges, universities, and teaching hospitals. NCURA serves its members and advances the field of research administration through education and professional development programs, the sharing of knowledge and experience, and by fostering a professional, collegial, and respected community. |
| National Institute of Health (NIH) | A significant federal sponsor of university research and the nation’s medical research agency. |
| National Science Foundation (NSF) | A significant federal sponsor of university research. An independent federal agency whose mission includes support for all fields of fundamental science and engineering, except for medical sciences. |
| Nebraska Innovation Campus (NIC) | The Nebraska Innovation Campus is a public/private research campus developed by the University of Nebraska-Lincoln. Its purpose is “to encourage and incent the greatest amount of private/public research and economic development …to become the preferred location for significant job creation in Lincoln and the State of Nebraska.” |
| No-Fund Agreement (NFA) | A generic term used for any agreement where no money is exchanged. |
| NUgrant | A secure web-based research administration system used to track sponsored program submissions and awards. The system interfaces with major government online system and stores proposal and award histories, as well as provides reporting tools. Other modules supported within NUgrant include IRB, IACUC, EHS, IOARF and lab course fees. |
| Office of Management and Budget (OMB) | The Office of Management and Budget is the business division of the Executive Office of the President of the United States that administers the United States federal budget and oversees the performance of federal agencies. |
| Office of Proposal Development (OPD) | The Office of Proposal Development partners with faculty, staff, and administrators to develop competitive external grant proposals. The team of proposal development professionals enhances overall proposal quality by ensuring applicants meet sponsor guidelines and by improving the content, organization, and visual appeal of proposal packages. |
| Office of Sponsored Programs (OSP) | The Office of Sponsored Programs supports the University of Nebraska-Lincoln community by obtaining and managing external funding to support research, creative, and scholarly activities. The office provides pre-award and post-award services throughout the award life cycle. The Director of Sponsored Programs serves as the institutional official responsible for submitting, negotiating, and accepting awards on behalf of the Board of Regents. |
| The Office of the Vice Chancellor for Research and Innovation (R&I) (formerly ORED) | The Office of the Vice Chancellor for Research and Innovation oversees more than $300 million in annual research expenditures, which puts the University among the top 20 fastest-growing research universities in the country. |
| Other Support (OS) | In each grant proposal, sponsors may require you to disclose other support you have available. Other Support includes all financial resources, whether federal, non-federal, commercial or institutional, available in direct support of an individual’s research endeavors, including but not limited to research grants, cooperative agreements, contracts, and/or institutional awards. NIH is one sponsor that requires OS documents. |
| Participant Support Costs | Direct costs for items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees (but not employees) in connection with conferences, or training projects. |
| Pass-Through Entity | If there is a subrecipient, the sponsor gives the funding to the primary entity with the understanding that that institution will pass-through payment to the subrecipient. |
| Payment to Individual Report (PIR) | Payments to individuals who are not employed by the University. An individual in this context is defined as a person who is not a company, partnership, corporation, association, organization, trust or estate, and for whom an employer/employee relationship does not exist. |
| Personnel Activity Report (PAR) | PARs are used to confirm that the distribution of activity represents a reasonable estimate of the work performed by the employee during a specified period. Effort reports are used to verify individual effort on federally-sponsored grants and contracts and are subject to audit. |
| Pre-Award Costs/Spending | Costs incurred prior to the effective date of the award. Permission is required when incurrence is necessary to comply with the proposed delivery schedule or period of performance. In many cases, permission may be granted by the Office of Sponsored Programs. |
| Prime Award | A grant, contract or cooperative agreement received directly from the awarding agency. |
| Prime Recipient | The lead institution of a grant proposal that receives funds directly from the sponsor. |
| Principal Investigator (PI) | The individual, designated by the University, responsible for scientific or technical aspects of the grant/contract and the day-to-day financial and administrative management of the grant or contract. |
| Program Income | Program income is gross income which is earned by a recipient, subrecipient, or a contractor under a grant. This income is directly generated by the grant-supported activity or earned as a result of the award. Program income includes, but is not limited to, income from fees for services performed, charges for the use or rental of real property, equipment, or supplies acquired under the grant; the sale of commodities or items fabricated under an award; registration or conference fees for workshops, courses, or hosted events; charges for research resources; and license fees and royalties on patents and copyrights. |
| Program/Project Assistant | Under the direction of the Program leader, the Program or Project Assistant provides operational and administrative support. |
| Project Number | An internal project number that is assigned to part of all of a sponsored project, under an award number. An award can have one or multiple project numbers. |
| Promotion & Tenure (P&T) | Promotion and tenure is the process of advancing one’s academic rank and/or receiving tenure as proof of outstanding achievements and personal growth. |
| Proposal | A request for external funding prepared in accordance with the sponsor’s instructions. The proposal is an official record of what is promised to a sponsor by the University in return for the funding requested in the proposal budget. |
| Proposal & Award Policies and Procedures Guide (PAPPG) | The PAPPG is comprised of documents related to the National Science Foundation’s proposal and award process. Part I is the NSF Grant Proposal Guide and Part II is the NSF Award and Administration Guide. |
| Purchase Order (PO) | Document used to request a vendor to supply goods or services in return for payment. Purchase orders are typically handled by an organization’s purchasing department. |
| Reasonable | A cost is reasonable if a person would pay the same amount for the item with his own money. |
| Rebudget | The act of amending the budget by moving funds from one category or line item to another. Some funding agencies require prior approval before rebudgeting (also called budget adjustment) can occur. |
| Radiation Safety Committee (RSC) | The Radiation Safety Committee is the governing body for all aspects of radiation protection within the University, including all affiliated research, clinical, instructional and service units using radiation sources in facilities owned or controlled by the University. |
| Request for Proposal (RFP) | Announcements made from an external organization (sponsor) that solicits proposals. RFPs specify a research topic, methods to be used, product (which could be information, data, service, goods, etc.) to be delivered and appropriate applicants sought. |
| Research Administrator | Research administrators provide expertise and assistance to investigators to advance research in a university setting. Anyone who assists in facilitating research at a university is considered a research administrator. |
| Research Terms and Conditions | In order to create greater consistency in the administration of federal research awards, federal research agencies may choose to use the Research Terms and Conditions, a core set of administrative terms and conditions on research and research-related awards that are subject to 2 CFR Part 200, to the extent practicable. The core set of administrative requirements for participating federal research agencies and other pertinent documents are posted at http://www.nsf.gov/bfa/dias/policy/rtc/index.jsp. Companion documents include the Prior Approval Matrix, National Policy Requirements Matrix, Subaward Requirement Matrix, and Agency-Specific Requirements. |
| Residual Balance | After the successful completion of a sponsored project (all terms and conditions met, all work has been completed, and a final project report has been submitted) the contract may allow the institution to keep any leftover funds and transfer them to an unrestricted project. |
| Research Compliance Services (RCS) | Research Compliance Services manages six areas of compliance to include human subjects research, conflicts of interest in research, responsible conduct of research education, export controls, and all research misconduct, as well as the Scientific Research Oversight Committee. |
| Research Financial and Information System (RFIS) | The RFIS is an accounting information system that records the financial data and transactions associated with research. This information consists of the project’s revenues and expenditures as well as other financial transactions. |
| Research Integrity Office (RIO) | The Office of Research Integrity oversees and directs Public Health Service research integrity activities on behalf of the Secretary of Health and Human Services with the exception of the regulatory research integrity activities of the Food and Drug Administration. |
| Responsible Conduct of Research (RCR) | Responsible Conduct of Research refers to a federal initiative to educate researchers whose research is supported by certain funding agencies. At UNL, the RCR initiative is implemented through CITI Program’s RCR series, which researchers can complete through online courses and by attending an 8-hour in-person training workshop (dependent on funding agency). Anyone with UNL Blackboard credentials can use the CITI training module. |
| Revenue | Revenue is a calculation of gross income earned by an entity or activity. |
| “Routing” Form | “Request for Proposal Approval and Submission: form used for securing institutional approvals prior to submission of a proposal for funding consideration from a specific sponsor. |
| SAP | SAP is a vendor of enterprise resource planning software and related enterprise applications. UNL uses SAP to run its business processes, including accounting, production, human resources and finances in an integrated environment. |
| Scientific Research Oversight Committee (SROC) | In accordance with all federal guidelines, state legislation, and the University of Nebraska Board of Regents policy, the University of Nebraska-Lincoln’s Scientific Research Oversight Committee (SROC) is responsible for the review and approval of research involving human embryonic stem cells (hESCs) and human fetal tissue (Hft). The SROC was formed using the National Academies Guidelines for Embryonic Stem Cell Search Committees (ESCRO). For the purposes of the research portfolio at UNL, Hft research is also included under the purview of the SROC. |
| Scope of Work (SOW) Statement of Work | The statement of proposed work to be performed. The SOW should match the budget and period of performance. A Statement of Work is the section of a subaward that contains a concise narrative summary of the work to be undertaken by the subrecipient. |
| Shared Grant | A subaward provided by one University of Nebraska school to another (e.g. UNL to UNMC). |
| Small Business Innovation Research (SBIR) | The Small Business Innovation Research (SBIR) program is a highly competitive program that encourages domestic small businesses to engage in Federal Research/Research and Development that has the potential for commercialization. |
| Small Business Technology Transfer (STTR) | The Small Business Technology Transfer (STTR) is a program that expands funding opportunities in the federal innovation research and development arena. The unique feature of the STTR program is the requirement for the small business to formally collaborate with a research institution in Phase I and Phase II. |
| Social and Behavioral Sciences Research Consortium (SBSRC) | The Social and Behavioral Sciences Research Consortium was created because of the University of Nebraska’s premier excellence in social behavioral sciences research, characterized by highly visible, well-funded, coordinated, transdisciplinary research that solves vital societal problems. |
| Sponsor | An external entity committing a specific level of funding to the University for a specific scope of work for a specific time period. |
| Sponsor Award Number or Reference Number | A unique identifier given to each award by the sponsor. The sponsor award number, if used, will be located on the award document and should be used when communicating with the sponsor. |
| Sponsored Projects | Externally funded activities in which the University and the sponsor enter into a formal written agreement (i.e. a grant, contract, or cooperative agreement). Sponsors place restrictions on the way the funds are used and/or maintain the right to terminate funding. Sponsored projects are characterized by stated objectives to be accomplished within a specific time period and budget, and generally require financial reports and/or scientific progress reports. |
| Subaward, Subcontract, Subgrant or Subagreement | An award provided by a pass-through (prime recipient) entity to a subrecipient to carry out part of an award received by the pass-through entity. Sometimes referred to as “consortium.” |
| Substantive Work | The nature of the activities engaged in by the subrecipient which distinguishes a subrecipient from a vendor or other provider of services for which a subaward is not required. Substantive work is effort in which a collaborator engages directly in carrying out specific aims of a project. The prime recipient and subrecipient should mutually agree on how the subrecipient’s substantive work will be carried out and how it will be measured in relation to the overall project’s objectives. Often the subrecipient has a principal investigator and will have potentially patentable or copyrightable technology and publications resulting from their work. These characteristics are not found in the activities of a vendor. OMB Circular A-133 offers guidance in distinguishing a subrecipient from a vendor, based on whether or not substantive work is being performed. |
| Supplies | All tangible personal property other than those described under Equipment. |
| Suspense Account | An account used to temporarily classify financial transactions which are suspended (cannot be processed further) because insufficient information is available. Similar to a clearing account, the use of a suspense account is only an intermediate step in processing financial transactions. Unlike a clearing account, financial transactions cannot be cleared until the relevant information is known. Consequently, it may not be possible to clear financial transactions from suspense accounts at fiscal year-end close. |
| Technology Control Plan (TCP) | A Technology Control Plan is a document that details procedures designed to eliminate or minimize the risk of unlicensed exports in labs and other research facilities engaged in export-controlled research. A TCP also documents all personnel authorized to participate in export-controlled activities and access export-controlled items and information |
| Termination | The ending of an award, in whole or in part, at any time prior to the planned end of period of performance. |
| Total Direct Costs (TDC) | TDC is the total of all the direct costs in a budget without exclusions. TDC is a base to which F&A (indirect costs) may be applied. |
| Unallowable Costs | Any cost which, under the provisions of any pertinent law, regulation, or sponsored agreement, cannot be included in prices, cost reimbursements, or settlements under a sponsored agreement to which it is allocable. |
| UNL Award Number | An award is set up in SAP after all of the required information is received and is assigned a 13-digit number, beginning with a 2. |
| Uniform Guidance | Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations, also referred to as 2 CFR 200. The federal guidelines that define the requirements for administering federal grants and other agreements which became effective December 2014 and replaced OMB Circulars A-110, A-133, and A-21, and five others. |
| Vendor | An entity providing ancillary goods or services that the principal investigator needs to conduct the project. A vendor has a procurement relationship with the University. A vendor is not responsible for the research results. Vendors typically provide their services to many different purchasers as part of their normal business operations. They operate in a competitive environment. A vendor may also be referred to as a contractor. |
| Vice Chancellor for Business and Finance (VCBF) | The VCBF is the chief business and financial officer for the university and is responsible for the preparation and implementation of overall policies and plans for the university. Specific areas of responsibility at UNL include Human Resources, Financial Services, University Services, University Police, Facilities Planning & Construction, and Facilities Maintenance & Operations. |
| Vice Chancellor for Research and Innovation (VCRI) | The VCRI is an administrative role that oversees, coordinates, and facilitates all university research activities. The VCRI works closely with faculty to catalyze, encourage and support research and scholarly activities, as well as manages the Office of Research and Innovation. This position serves as the principle point of contact for the university in all research-related matters and represents the regional, national and international research interests of the institution to major research funding agencies and foundations, to regional and national research consortia, to national laboratories, to federal and state agencies, and to the private sector. |
| Voluntary Committed Cost Sharing | Voluntary committed cost sharing is costs sharing that is offered in a proposal but not required by the sponsor as a condition of proposal submission. Once offered by the institution in the proposal’s budget and agreed to by the sponsor, it becomes an obligation the University must fulfill. |
| Voluntary Uncommitted Cost Sharing | Voluntary uncommitted cost sharing is cost sharing that is over and above an amount that was committed and budgeted for in a sponsored research agreement. It is neither pledged explicitly in the proposal nor stated in the award document, but occurs in the course of executing a project. This type of cost sharing is above the level agreed to as part of the award and is not required to be documented, tracked, or reported. |
| WBS Number | A Work Breakdown Structure (WBS) is a decomposition of all the work necessary to complete a project. In SAP, the award is captured with a WBS. This WBS number is 13 digits long and begins with a ‘2’. Information needed to set up the WBS number includes: Award document – signed by all partiesDetailed budget that matches sponsor award amount and institutional cost shareSigned, completed routing form – including signatures for cost share (if applicable)Verification of applicable compliance (human subjects, vertebrate animals, ionizing radiation, hazardous materials and recombinant DNA approvals)Current Conflict of Interest disclosureSubaward information (contact information, budget, detailed statement of work), if applicableCopy of proposal WBS numbers are not set up for a department if the department has delinquent PARs due. |
| Woman Business Enterprise (WBE) | A business concern (1) that is at least 51 percent owned by one or more women or, in the case of a publicly owned business, at least 51 percent of the stock is owned by one or more women and (2) whose daily business operations are managed and directed by one or more of the women operators. Recipients of federal grants, cooperative agreements, or other federal financial assistance which involve procurement of supplies, equipment, construction, or services to accomplish federal assistance programs are required to report utilization of women’s business enterprises within one month after the end of each federal fiscal year, quarter, or annually, as directed by the agreement. |
