Glossary

Effective December 26, 2014, and also known as Uniform Guidance, the Office of Management and Budget (OMB) has streamlined the Federal government’s guidance on Administrative Requirements, Cost Principles, and Audit Requirements for Federal awards in 2 CFR §200. This guidance supersedes and streamlines requirements from OMB Circulars A–21, A–87, A–110, and A–122 (which have been placed in OMB guidances); Circulars A–89, A–102, and A–133; and the guidance in Circular A–50 on Single Audit Act follow-up. These modifications are a key component of a larger Federal effort to more effectively focus Federal resources on improving performance and outcomes while ensuring the financial integrity of taxpayer dollars in partnership with non-Federal stakeholders. This affects Federal awards to non-Federal entities including state and local governments, Indian tribes, institutions of higher education, and nonprofit organizations.

An Administrative Establishment is a request used when a PI has confirmation from the sponsor that an award is forthcoming and needs to commence project activities and incur expenses prior to receipt of the final award document. This process, if reviewed by pods and approved by the Office of Sponsored Projects, permits an account to be set up in myResearch, called Advance Account or has an At Risk status in EAS, with the understanding that if the award does not materialize, the home department of the PI will absorb any unrecoverable costs.

A PI may request to extend the end date of an administratively established award if one of the following conditions exist: 1) the award is delayed at the sponsor’s end; or 2) the award is in final negotiation and acceptance stage. During the administrative extension, the award in EAS will remain At Risk.

A PI may request to extend the end and close dates of an existing active award if the progress report on a multi-year project has been submitted and we are awaiting a modification to the award or the award modification is in final negotiation and acceptance stage or if the award is incrementally funded and we are awaiting an additional increment. During the administrative funding request, the award in EAS will be placed At Risk.

Those allowable costs that actually benefit the grant or contract to which they are being charged.

Those categories of costs that can be charged to a grant, such as salaries and equipment. Certain types of costs, such as the cost of alcoholic beverages are not allowable and may not be charged to a contract or grant.

A formal examination of an organization's or individual's accounts or financial situation. An audit may also include examination of compliance with applicable terms, laws, and regulations.

Funds that have been obligated by a funding agency for a particular project

A type of donation or gift. Bequests and gifts are awards given with few or no conditions specified. Gifts may be provided to establish an endowment or to provide direct support for existing programs. Frequently, gifts are used to support developing programs for which other funding is not available. The unique flexibility, or lack of restrictions, makes gifts attractive sources of support.

An announcement of a federal agency's general research interests that invites proposals and specifies the general terms and conditions under which an award may be made.

The detailed statement outlining estimated project costs to support work under a grant or contract. (See also rebudget.)

The act of amending the budget by moving funds from one category or line item to another.

The interval of time--usually twelve months--into which the project period is divided for budgetary and funding purposes.

The cost of the asset including the cost to put it in place. For example the price of a piece of equipment, plus the cost of any accessories, attachments, modifications, or auxiliary apparatus necessary to make the equipment usable.

Code of Federal Regulations The codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.

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 at 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 before any award is made.

A written order signed by the contracting officer, directing the contractor to make changes that the changes clause of the contract authorizes the contracting officer to order without the consent of the contractor.

The act of completing all internal procedures and sponsor requirements to terminate or complete a research project.

Cost of Living Allowance granted to employees based in a foreign city, where cost of living is higher than in Washington, D.C.

A proposal submitted with another institution where one project description is used to perform collaborative research, but each institution submits a separate budget and receives a separate award.

The third party performing collaborative sponsored project effort under a Subaward.

Proposals that are submitted for the first time or unfunded proposals that are resubmitted; either must compete for research funds. Ongoing projects must compete again if the term of the original award has expired.

 A Confidentiality Agreement, also known as a Non-Disclosure Agreement, is a contract designed to protect intellectual property and proprietary interests by imposing restrictions and protections on information to be disclosed by the parties.

Group of collaborative investigators/institutions; arrangement can be formalized with specified terms and conditions.

Applicable to grants and cooperative agreements only. A project approved for multiple-year funding, although funds are typically committed only one year at a time. At the end of the initial budget period, progress on the project is assessed. If satisfactory, an award is made for the next budget period, subject to the availability of funds. Continuation projects do not compete with new project proposals and are not subjected to peer review beyond the initial project approval.

A mechanism for procurement of a product or service with specific obligations for both sponsor and recipient.

Typically, a research topic and the methods for conducting the research are specified in detail by the sponsor, although some sponsors award contracts in response to unsolicited proposals.

A sponsor's designated individual who is officially responsible for the business management aspects of a particular grant, cooperative agreement, or contract. Serving as the counterpart to the business officer of the grantee/contractor organization, the grant/contract officer is responsible for all business management matters associated with the review, negotiation, award, and administration of a grant or contract and interprets the associated administration policies, regulations, and provisions. (For definition of scientific officer, see Program/Project Officer.)

An award similar to a grant, but in which the sponsor's staff may be actively involved in proposal preparation, and anticipates having substantial involvement in research activities once the award has been made.

A web server containing information about scientific expertise, funded scientific research, and funding opportunities for research.

 Federally mandated accounting standards intended to ensure uniformity in budgeting and spending funds.

 A contract/grant for which the sponsor pays for the full costs incurred in the conduct of the work up to an agreed-upon amount.

 A general term, used as a noun or adjective, that can describe virtually any type of arrangement in which more than one party supports research, equipment acquisition, demonstration projects, programs, institutions. Example A university receives a grant for a project estimated to have a total cost of $100,000. The sponsor agrees to pay 75% ($75,000) and the university agrees to pay 25% ($25,000). The $25,000 is the cost-sharing component.

The source regulations for research projects sponsored by the Department of Defense.

 Expenditures exceed funds available.

 Requirements of the sponsor that are part of the contractual agreement and must be given to the sponsor at specified intervals or the end of the project period. An example would be a final report.

Defense Federal Acquisition Regulation Supplement

Clearly identifiable costs related to a specific project. General categories of direct costs include but are not limited to salaries and wages, fringe benefits, supplies, contractual services, travel and communication, equipment, and computer use. This does not include any Facilities and Administrative costs.

Transfer of equipment, money, goods, services, and property with or without specifications as to its use. Sometimes donation is used to designate contributions that are made with more specific intent than is usually the case with a gift, but the two terms are often used interchangeably. (Also see Gift)

Conducting research administration by utilizing electronic resources such as the internet, form templates, databases, and other electronic tools.

 Funds that have been set aside or "claimed" for projected expenses pending actual expenditure of the funds.

 A fund usually in the form of an income-generating investment, established to provide long-term support for faculty/research positions (e.g., endowed chair).

An article of nonexpendable, tangible personal property having a useful life of more than one year and an acquisition cost which equals or exceeds $5,000.

The date signifying the end of the performance period, as indicated on the Notice of Grant Award.

The term export as used in the various export control regulations has an expansive meaning. In general an export includes any: (1) actual shipment of any covered goods or items; (2) the electronic or digital transmission of any covered goods, items or related goods or items; or (3) any release or disclosure, including verbal disclosures or visual inspections, of any technology, software or technical data to any Foreign National/Person. An export may also include the actual use or application abroad of personal knowledge or technical experience acquired in the United States. Complete definitions of the term “Export” are contained within the regulations cited below. These regulations should be consulted when determining whether a particular course of action will constitute an export under those regulations. (Remember, discussion of the material with a Foreign National/Person, regardless of the country of which the individual is a citizen, constitutes export.)

The EAR is composed of published regulations and guidelines concerning the Department of Commerce review of regulated exports. The EAR generally refers to items that have “dual use,” i.e. both military and commercial applications. Goods and services that are regulated by the EAR are listed in the Commerce Control List (CCL). The EAR and CCL are updated and re-published annually in the Code of Federal Regulations. The current EAR is published in 15 CFR §§ 730-774 (Commerce and Foreign Trade). The complete CCL is published in 15 CFR § 774, Supp. 1.

An additional period of time given by the sponsor to an organization for the completion of work on an approved grant or contract. An extension allows previously allocated funds to be spent after the original expiration date.

Costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity. F&A costs are synonymous with Indirect Costs.

An enterprise, either commercial or not-for-profit, in which one or more faculty members have a proprietary or other significant interest, pecuniary or otherwise.

NSF's website for electronically submitting proposals, notifications, and reports to NSF.

A cooperative initiative among some Federal agencies, including NIH, select organizations that receive Federal funding for research, and certain professional associations. Its efforts include a variety of demonstration projects intended to simplify and standardize Federal requirements in order to increase research productivity and reduce administrative costs.

The final technical or financial report required by the sponsor to complete a research project.

Any twelve-month period for which annual accounts are kept (at George Washington University, July 1 through June 30; Federal Fiscal is October 1 through September 30).

Fixed Amount Awards, as defined under 2 CFR 200 Section 45 are a type of grant agreement under which the Federal awarding agency or pass-through entity provides a specific level of support without regard to actual costs incurred under the Federal award.  Accountability is based primarily on performance and results.  However, Fixed Amount Award proposal applications should use 2 CFR 200 SubPart E (the “Cost Principles”) as a guide when developing your budget and budget justification.  These costs must be justified with the assurance that GW will realize no increment above actual cost.  For additional information on budgeting under fixed amount awards, please contact your Sponsored Project Administrator.

The term Foreign National/Person means a person (natural person as well as a corporation, business association, partnership, society, trust, or any other entity, organization, or group, including government entities) who is not a lawful permanent resident of the U.S., i.e. has not been lawfully accorded the privilege of residing permanently in the United States as an immigrant in accordance with the immigration laws or who is not a protected individual. (A Foreign National/Person is a person that has not been issued a “green card” by the U.S. government, or who possesses only a student visa.)

Employee benefits paid by the employer. (e.g., FICA, Worker's Compensation, Withholding Tax, Insurance, etc.) (Current rates)

As used in the export control regulations, Fundamental Research includes basic or applied research in science and/or engineering at an accredited institution of higher learning in the United States where the resulting information is ordinarily published and shared broadly in the scientific community. Fundamental Research is distinguished from research that results in information that is restricted for proprietary reasons or pursuant to specific U.S. Government access and dissemination controls. University research will not be deemed to qualify as Fundamental Research if: (1) the University or researcher accepts any restrictions on the publication of the scientific and technical information resulting from the research, other than limited pre-publication reviews by research sponsors to prevent inadvertent divulging of proprietary information provided to the researcher by the sponsor or to insure that publication will not compromise patent rights of the sponsor; or (2) the research is funded by the U.S. Government and specific access and dissemination controls regarding the resulting information have been accepted by University or the researcher.

Range of time during which proposals are accepted, reviewed, and funds are awarded. If a sponsor has standing proposal review committees (or boards) that meet at specified times during the year, application deadlines are set to correspond with those meetings. For some sponsors, if proposals are received too late to be considered in the current funding cycle, they may be held over for the next review meeting (i.e., National Science Foundation's Target Dates).

Gifts and bequests are awards given with few or no conditions specified. Gifts may be provided to establish an endowment or to provide direct support for existing programs. Frequently, gifts are used to support developing programs for which other funding is not available. The unique flexibility, or lack of restrictions, makes gifts attractive sources of support. (Also see Donation.)

A type of financial assistance awarded to an organization for the conduct of research or other program as specified in an approved proposal. A grant, as opposed to a cooperative agreement, is used whenever the awarding office anticipates no substantial programmatic involvement with the recipient during the performance of the activities.

A sponsor's designated individual who is officially responsible for the business management aspects of a particular grant, cooperative agreement, or contract. Serving as the counterpart to the business officer of the grantee/contractor organization, the grant/contract officer is responsible for all business management matters associated with the review, negotiation, award, and administration of a grant or contract and interprets the associated administration policies regulations, and provisions (For definition of scientific officer, see Program/Project Officer.).

Source to find and apply for federal government grants

Institutional Animal Care and Use Committee. This committee is appointed to review all proposed uses of non- human vertebrate animals by the University. Projects are reviewed for compliance with the principals of humane animal care and use as set forth by policies and regulations promulgated by the United States Department of Agriculture and the Public Health Service. The membership of this committee is designed to provide for a balanced review of all submitted activities by inclusion of veterinarians, faculty, staff, and a local community representative.

A method of funding contracts that provides specific spending limits below the total estimated costs. These limits may be exceeded only at the contractor's own risk. Each increment is, in essence, a funding action.

The rate, expressed as a percentage of a base amount (MTDC), established by negotiation with the cognizant federal agency on the basis of the institution's projected costs for the year and distributed as prescribed in OMB Uniform Guidance (2 CFR §200). 

Costs related to expenses incurred in conducting or supporting research or other externally-funded activities but not directly attributable to a specific project. General categories of indirect costs include general administration (accounting, payroll, purchasing, etc.), sponsored project administration, plant operation and maintenance, library expenses, departmental administration expenses, depreciation or use allowance for buildings and equipment, and student administration and services. (See also Facilities and Administrative Costs.)

Contributions or assistance in a form other than money. Equipment, materials, or services of recognized value that are offered in lieu of cash.

The term used to describe the patents, copyrights, mask work protection, trade secrets, and plant variety protection certificates which cover or pertain to inventions.

Intergovernmental Personnel Assignment (IPA) are agreements initiated pursuant to the Intergovernmental Personnel Act of 1970 for temporary assignment of personnel between the Federal Government, State and local governments, institutions of higher education, and other organizations. IPA’s are funded for reimbursement of salary and benefits only, indirect costs are not charged to IPA’s.

Authorization to expend funds on a project to a specified limit before the award document has been received from the sponsor.

The ITAR is composed of published regulations and guidelines concerning the Department of State review of regulated exports. ITAR applies to defense articles and services, including any technical data associated with such defense articles and services. The ITAR generally refers to items that have military usage only. A list of regulated defense articles is contained in ITAR, and is commonly referred to as the U.S. Munitions List (USML). ITAR and the USML are updated and re-published annually in the Code of Federal Regulations. The current ITAR is published in 22 CFR §§ 120-125 (Foreign Relations). The complete USML is published in 22 CFR § 121.1. Additional provisions in ITAR further define and categorize the items listed in the USML.

A general term which includes computer software, general instructional materials (including video tapes), novel machines, devices, compositions of matter (compounds, mixtures, genetically engineered cells, plants or animals), genetic forms, mask works, production processes, production methods, plant varieties, etc.

A proposal submitted to a sponsor that is not in response to an RFP, RFA, or a specific program announcement.

A solicitation issued to prospective bidders. An IFB describes what is required and how the bidders will be evaluated. Award is based on the lowest bid. Negotiations are not conducted.

The human subjects Institutional Review Board. This board is appointed to review research involving human subjects for compliance with applicable federal, state, and local regulations. The IRB membership includes GW faculty and staff from relevant disciplines, as well as one or more member(s) of the local community.

The personnel considered to be of primary importance to the successful conduct of a research project. The term usually applies to the senior members of the project staff.

A mandatory clause for cost-reimbursement type contracts. Under the clause, the sponsor is not obligated to reimburse the contractor for costs in excess of the stated amount. The contractor, however, is not obligated to continue performance once expenses reach the stated amount.

Required as a condition to receive an award, and specified by the agency in the proposal guidelines or program announcement. This would be the minimum cost sharing required by the agency. Anything committed beyond the minimum becomes Voluntary Committed cost sharing.

A grant that requires a specified portion of the cost of a supported item of equipment or project be obtained from other sources. The required match may be more or less than the amount of the grant. Some matching grants require that the additional funds be obtained from sources outside the recipient organization. Many matching grants are paid in installments, the payments coinciding with the attainment of pre-specified levels of additional funding. (Also see Challenge Grant.) Matching grants are very common in the sciences, especially for equipment. They are standard practice in some government agencies.

Material Transfer Agreement (MTA) is 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.

Fabrication, plagiarism, or other practices that seriously deviate from those that are commonly accepted within the scientific community for proposing, conducting, or reporting research. It does not include honest error or honest differences in interpretations or judgments of data.

A sponsor's stated purpose, which is designed to address a specified set of problems. Almost all federal research agencies are designated as mission agencies.

An award document that modifies any aspect of an existing award other than those named above. Example: Carryover approvals, adding or deleting special terms and conditions, changes in funding levels (including NSF's Research Experience for Undergraduates, NIH's Minority Supplement, DOD's ASSERT Programs), administrative changes initiated by the agency, extensions that include changes in terms, change of principal investigator, etc.

Facilities and Administration costs are calculated  on MTDC, which is total direct costs minus tuition, equipment, and subcontract costs in excess of the first $25,000.

Proposals that are submitted for the first time or ongoing projects that must recompete for funding prior to expiration of the original award.

An award not previously awarded or a renewal or continuation award treated as a new award by the sponsor and given a new agency number.

An extension of the period of performance beyond the expiration data to allow the principal investigator to finish a project. Usually, no additional costs are provided.

The legally binding document that serves as a notification to the recipient and others that a grant or cooperative agreement has been made; contains or references all terms of the award; and documents the obligation of funds.

"Off-campus project" means research/instruction conducted at a research/instruction site or facility not located on campus. Work being conducted at a private residence is not considered an "off-campus project."

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.

A system using reviewers who are the professional equals of the principal investigator or program director who is to be responsible for directing or conducting the proposed project. It is a form of objective review. Peer review is legislatively mandated in some programs and in other programs is administratively required.

Expenses authorized for employees based abroad to provide additional compensation for services as a recruitment and retention tool. When the allowance is authorized, the employee's base salary is increased accordingly.

A brief description, usually 2-10 pages, of research plans and estimated budget that is sometimes submitted to determine the interest of a particular sponsor prior to submission of a formal proposal. Also termed Preliminary Proposal.

The individual responsible for the conduct of research or other activity described in a proposal for an award.

The requirement for written documentation of permission to use project funds for purposes not in the approved budget, or to change aspects of the program from those originally planned and approved. Prior approval must be obtained before the performance of the act that requires such approval under the terms of the agreement.

A score derived from the rating given a research proposal by each member on a review committee. It is used to help determine which approved proposals will be granted awards, based on funds available.

Describes existence of a research opportunity. It may describe new or expanded interest in a particular extramural program or be a reminder of a continuing interest in an extramural program.

A sponsor's designated individual officially responsible for the technical, scientific, or programmatic aspects of a particular grant, cooperative agreement, or contract. Serving as the counterpart to the principal investigator/project director of the grantee/contractor organization, the program/project officer deals with the grantee/contractor organization staff to assure programmatic progress. (For definition of business officer, see Grant/Contract Officer.)

Periodic, scheduled reports required by the sponsor summarizing research progress to-date. Technical, fiscal, and invention reports may be required.

The total time for which support of a project has been programmatically approved. A project period may consist of one or more budget periods. (Also see Budget Period.)

An application for funding that contains all information necessary to describe project plans, staff capabilities, and funds requested. Formal proposals are officially approved and submitted by an organization in the name of a principal investigator.

The act of amending the budget buy moving funds from one category or line item to another. (See also Budget Adjustment)

The contractual rules and procedures governing sponsored research projects.

Applicable to grants and cooperative agreements only. A competitively reviewed proposal requesting additional funds extending the scope of work beyond the current project period.

Announcements that indicate the availability of funds for a topic of specific interest to a sponsor. Proposals submitted in response to RFAs generally result in the award of a grant. Specific grant announcements may be published in the Federal Register and/or specific sponsor publications. (Also see Broad Agency Announcements.)

Announcements that specify a topic of research, methods to be used, product to be delivered, and appropriate applicants sought. Proposals submitted in response to RFPs generally result in the award of a contract. Notices of federal RFPs can be found via funding databases.

A formal request from sponsors to vendors for a price quotation on equipment or supplies to be purchased.

A systematic investigation designed to develop or contribute to general knowledge. Activities which meet this definition constitute "research," whether or not they are supported or funded under a program that is considered research for other purposes. For example, some "demonstration" and "service" programs may include research activities (Title 45 of the Code of Federal Regulations, Part 46.102).

A modified and resubmitted request for funding for a project that was previously not funded either because it was denied by the sponsor or withdrawn by the principal investigator.

Payments made to employees of the institution for work performed.

The description of the work to be performed and completed on a research project.

Professional personnel who are responsible for the scientific or technical direction of project, but are not PIs.

Agency administered programs supported by ear-marked federal funds, making grants to small business entities.

Grant applications and/or programs to fund small business "teamed" with research institutions.

A special type of award, often limited to a beginning researcher. Typically, such an award may be obtained for one year only.

Refers to the governmental agency or other organization that makes an award directly to the university.

The financial assistance document processed by the Sponsor and sent to the University that provides support or stimulation to accomplish a public purpose.

The mutually binding legal document processed by the Sponsor and sent to the University specifying the terms under which the acquisition or procurement of sponsored project services will be conducted.

Specific instructional or training activity established by a grant, contract, or cooperative agreement.

All research and development activities that are sponsored by federal and non-federal agencies and organizations

A payment made to an individual under a fellowship or training grant in accordance with pre-established levels to provide for the individual's living expenses during the period of training.

A payment made to an individual under a fellowship or training grant in accordance with pre-established levels to provide for the individual's living expenses during the period of training. A stipend is not considered compensation for the services expected of an employee.

The document that formalizes an award of financial assistance to a third party to perform collaborative sponsored project effort based upon a Sponsored Award made to the University. The term does not include technical assistance, which provides services instead of money; other assistance in the form of loans, loan guarantees, interest subsidies, or insurance; and direct payments of any kind to individuals.

A document written under the authority of, and consistent with the terms and conditions of an award (a grant, contract or cooperative agreement), that transfers a portion of the research or substantive effort of the prime award to another institution or organization.

The third party performing substantive sponsored project services under a Subcontract or Subaward.

Short for subcontractors.

A request to the sponsor for additional funds for an ongoing project during the previously approved performance period. A supplemental proposal may result from increased costs, modifications in design, or a desire to add a closely related component to the ongoing project.

A legally binding document authorizing work and appropriating funds as a supplement to a basic contract.

An agreement between two or more parties to participate in a research project or teaching activity.

Recorded information, regardless of form or characteristic, of a scientific or technical nature. Often referred to as the "science" of a proposal.

The process whereby university creative and scholarly works may be put to public use and/or commercial application. Contact GW's Technology Commercialization Office for more information.

Facsimiles of agency forms created with common software (MS Word, Excel, WordPerfect, etc.) that enable the user to fill out agency forms with their computer.

All legal requirements imposed on an agreement by the sponsor, whether by statute, regulation(s), or terms in the award document. The terms of an agreement may include both standard and special provisions that are considered necessary to protect the sponsor's interests.

The total allowable direct and indirect costs incurred by the institution to carry out an approved project or activity.

The total of all direct costs of a project.

An award made by a sponsor to an organization without considering competitive proposals. Unilateral awards are most often made when unsolicited proposals receive favorable treatment.

Monies with no requirements or restrictions as to use or disposition. Grants, contracts, and cooperative agreements are considered to be restricted funds, while gifts are usually considered unrestricted funds.

Proposals submitted to a sponsor that are not in response to an RFP, RFA, or program announcement. (See also Investigator-Initiated Proposal.)

Any non-human animal possessing a well-developed nervous system as characterized by the presence of a dorsal notochord protected by a vertebral column. This policy applies to non-human vertebrate animals, live or dead, and parts thereof.

Committed by the University through the inclusion in the proposal as a specific commitment. This commitment could appear in the proposal either in the administrative/business section (e.g. budget or budget justification) or the narrative.

University expenses, such as faculty salaries, that are over and above that which is committed and budgeted for in a sponsored agreement. These expenses DO NOT appear on the sponsor budget and are not subject to DCAA Audits.