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A-21: "Cost Principles for Educational Institutions", an OMB circular which sets forth the cost principles to be used by educational institutions with respect to federal grants and contracts, as well as outlining costs that are considered allowable and unallowable against federal grants and contracts. Also known 2 CFR 220.


A-110: "Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations", an OMB Circular which sets forth standards for obtaining consistency and uniformity among Federal agencies in the administration of grants to and agreements with institutions of higher education, hospitals, and other non-profit organizations.


A-133: Sets forth the standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.


A-133 Audit: A rigorous, organization-wide audit or examination of an entity that expends $500,000 or more of Federal assistance received for its operations. The Single Audit’s objective is to provide assurance to the US Federal Government as to the management and use of such funds by recipients such as states, cities, universities and non-profit organizations. The audit encompasses both financial and compliance components.


Abstract: An abbreviated summary (typically 1 page) of a research subject or discipline.


ADACS Code  in the OSU FRS (financial reporting system), this code identifies the department or organizational unit that has fiscal responsibility for this account. The Department is used by the Value-Based Security Feature to define an operator's account access in FRS.


ADO  Authorized Departmental Officer.


AFOSR: Air Force Office of Scientific Research (A Department of Defense agency).


AFRL: Air Force Research Laboratory.


Agency/Funding Agency: See "Sponsor".


Allowable Cost: A cost incurred by a recipient that is: (1) reasonable for the performance of the award; (2) allocable; (3) in conformance with any limitations or exclusions set forth in the Federal cost principles applicable to the organization incurring the cost ; (4) consistent with regulations, policies, and procedures of the recipient that are applied uniformly to both federally supported and other activities of the organization; (5) accorded consistent treatment as a direct or indirect cost; (6) determined in accordance with generally accepted accounting principles; and (7) not included as a cost in any other federally supported award (unless specifically authorized by statute).


Amendment: A formal written change to an existing agreement. Also called "Modification".


Animals in Research: Any live, vertebrate animal used for research, research training, biological testing, or related purposes.


AOR: Authorized Organization Representative. The individual, named by the applicant organization, who is authorized to act for the applicant.


Approved Budget: The financial expenditure plan for the supported project or activity, including revisions approved by granting agency as well as permissible revisions made by the grantee.


AHA: American Heart Association.


ARO: The Army Research Office (A Department of Defense agency).


ARRA: The American Recovery and Reinvestment Act of 2009. Legislation passed authorizing federal funding to be released to federal contractors and grantees in an effort to stimulate the US economy.  Often referred to as stimulus funding.


ARS  Agricultural Research Service, a division of the U.S. Department of Agriculture.


ASAP: Automated Standard Application for Payments-a federal internet site for ordering cash.


ASSET: Aging Systems Sustainment and Enabling Technologies


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


Award: The document that funds a successful proposal. It may be in the form of a grant, contract, or cooperative agreement.




Bayh-Dole Act: The federal law that gives the University title to inventions developed with federal funding, subject to certain conditions.


Base: In terms of research costing analysis, the base is the total direct cost with no exclusions.


Base Period: A base period for distribution of F&A costs is the period during which the costs are incurred.  The base period normally should coincide with the fiscal year established by the institution, but in any event the base period should be so selected as to avoid inequities in the distribution of costs.


Base Year: The fiscal year upon which the indirect cost rate is calculated.   For project proposals and awards, the base year is the first year of the award.


BAA (Broad Agency Announcement): An announcement of a federal agency's general research interest that invites proposals and specifies the general terms and conditions under which an award may be made.


BOA (Basic Ordering Agreement):  An agreement with standard terms and conditions for a project with no dollar awarded amount only a cap in future funding level and period of performance.  Funding will be awarded on a task order basis.


Budget: A list of anticipated project costs that represent the Principal Investigator's best estimate of the funds needed to support the work described in a grant or contract proposal.


Budget Period: The intervals of time (usually 12 months each) into which a project period is divided for budgetary and funding purposes within a larger project/performance period for which funds are obligated for spending.


Budget Justification: A written description of the cost estimation methods used in preparing a budget and that also explains or describes the types of individual costs.




CAGE: Commercial and Government Entity code assigned by the Defense Logistics Agency (DLS).  The code identifies entities approved for federal funding, those with security clearances, and those not approved for funding. (i.e., CAGE Codes with a Status Code of “E” identify those contractors which are: (1) Proposed Debarment Action, (2) Suspended or (3) Debarred or are otherwise ineligible for receipt of government contracts.  In all three (3) cases, the contractor is considered to be ineligible for Federal Procurement Programs. Website,


Carry forward: Unexpended funds carried from one budget period to another.


CAS: Cost Accounting Standards. Federally mandated accounting standards intended to ensure uniformity in budgeting, accounting, and reporting project costs.


CAS Exception: In certain circumstances, costs that are normally charged as indirect costs to sponsored awards may be charged as direct costs. For these costs to be appropriately charged as direct costs, they must be incurred in circumstances that are different or unlike the circumstances in which such costs are normally incurred. By definition, an unlike circumstance is defined as an activity/use of the cost item that is substantively greater in amount or different in purpose than is typical.


CDC: Center for Disease Control- a division of US Department of Health and Human Services.


CFDA: The Catalog of Federal Domestic Assistance. It is a comprehensive listing and description of Federal programs and activities which provide assistance or benefits to the American public.


CFR: Code of Federal Regulations. The codified regulations of the Federal government based on the final agency regulations published in the Federal Register.


CIED:  Center for Innovation and Economic Development, Inc. See OSU CIED.


Clinical Trial:  A biomedical or behavioral research study of human subjects  that is designed to answer specific questions about biomedical or behavioral interventions (drugs, treatments, devices, or new ways of using known drugs, treatments, or devices). 


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


Cognizant agency: The Federal agency that, on behalf of all Federal agencies, is responsible for reviewing, negotiating, and approving cost allocation plans, F&A cost rate and similar rates:  monitoring non-Federal audit reports: conducting Federal audits as necessary: and resolving cross-cutting audit findings.  OSU’s cognizant agency is Office of Naval Research (ONR).


COI: Conflict of Interest. A conflict of interest exists when a significant financial interest could substantially compromise an employee’s judgment in the performance of University duties. It is also a situation or circumstance, perceived or actual, where outside activities, relationships or financial interests of the employee are determined to prevent an individual from appearing to be motivated by personal gain.


COD: Common Origination and Disbursement – US Department of Education site to perform a variety of functions related to student/award/disbursement data for Pell, Direct Loan, and Campus-Based programs.


Completion Date:  The date on which all work under an award is completed.


Confidentiality Agreement: An agreement requiring the recipient of certain information to keep that information in confidence.


Consortium Agreement:  A formal agreement whereby a project is carried out be a recipient and one or more other organizations that are separate legal entities.  Under the agreement, the recipient must perform a substantive role in the conduct of the planned project or program activity and not merely serve as a conduit of fund to another party or parties.


Consultant:  An individual who provides professional advice or services for a fee, but normally not as an employee of the engaging party.  The term also includes a firm that provides paid professional advice or services.


Contract: An agreement where the sponsor has more involvement and uses the project to achieve a specific outcome or goal.


Contracting Officer: The individual within a contracting agency who has the authority to commit that agency to legal obligations, such as to spend funds or to agree to specific contract terms. The Vice President for Research and Technology Transfer is the designated contracting officer for Oklahoma State University.


Contractor: The individual or organization performing the work under a specific contract.


Cooperative Agreement: An award similar to a grant, however the sponsor anticipates having substantial involvement in research activities.


Cost Reimbursable (Grant or Contract): A contract/grant in which the sponsor only reimburses for actual costs incurred.


Cost Sharing: A type of Project Contribution in which the University bears the costs associated with the conduct of a sponsored project that the University may otherwise charge to the extramural funds. Typically, these costs are not separately budgeted, but are part of the department's operating expenses. Cost sharing can be either mandatory (requested by the sponsor) or voluntary (the University makes the contribution on its own initiative).


Cowboy Technologies, LLC: A for-profit corporation wholly owned by OSU CIED.

CRA: Certified Research Administrator.


CSREES – Cooperative State Research, Education and Extension Service.


CRIS – Current Research Information System (Software used for F&A Rate Development) Maximus Corporation or USDA System used for project numbers for USDA Awards.


CY:  Calendar Year.




DA: Departmental Administration Expenses – Expenses that have been incurred for administrative and supporting services that benefit common or joint departmental activities or objectives in academic deans’ offices, academic departments and divisions, and organized research units


Davis-Bacon Act: The Davis–Bacon Act of 1931 is a United States federal law which established the requirement for paying prevailing wages on public works projects. All federal government construction contracts, and most contracts for federally assisted construction over $2,000, must include provisions for paying workers on-site no less than the locally prevailing wages and benefits paid on similar projects.


DAC: Defense Ammunition Center.


DD882: Patent Report Form/Report of Inventions and Subcontracts

Departmental Research: Research, development and scholarly activities that are not organized research and, consequently, are not separately budgeted and accounted for.


Deobligation: The withdrawal of support under an award, in whole or in part, at any time prior to the date of completion.


Desk Audit: Limited scope examination of documents and records, away from the place of action.


DFARS: Defense Federal Acquisition Regulation Supplement.


DFAS: Defense Finance and Accounting Services – provides payment services to the United States Department of Defense.


DHHS: U.S. Department of Health and Human Services. Among other things, DHHS is UCSB's "cognizant agency" responsible for negotiating indirect cost rates with the University. The rates thus negotiated are applicable to all funding agencies.


Directed Appropriations: See Earmark.


Direct Costs: The costs of conducting a project that can be directly attributed to that project (e.g., salaries, benefits, supplies, equipment and travel). In order to be reimbursed under federal grants and contracts, a direct cost must be reasonable in price, allowable under federal regulations, and allocable to (i.e., clearly assignable to) that specific project.


Discretionary Grant: Grant awards funded on the basis of a competitive process.


DS-2(Disclosure Statement): Describes the Educational Institution and its cost accounting practices.  Required to be filed by Educational Institutions that received aggregate sponsored agreements totaling $25 million or more during their most recently completed fiscal year.  OSU’s Disclosure Statement may be found here


DOC: U.S. Department of Commerce.


DoD: U.S. Department of Defense.


DOE: Typically, the U.S Department of Energy.


DOI: U.S. Department of the Interior.


DOJ: U. S. Department of Justice.


DOT: U.S. Department of Transportation.


DUNS: Data Universal Numbering System  (developed by Dun & Bradstreet (D&B) that assigns a unique identifier to a business entity, a 9 digit number)






Earmark: A requirement by Congress that a Federal Agency spend a specified amount of money for a stated purpose.




ECA: External Certificate Authority – Identity Assurance and Encryption certificates which allow contractors to communicate with US Government agencies.

ED: US Department of Education.


Effort Reporting: Effort is defined as the amount of time spent on a particular activity. It includes the time spent working on a sponsored project in which salary is directly charged or contributed (cost-shared effort). Individual effort is expressed as a percentage of the total amount of time spent on work-related activities (instruction, research, patient care, administration, etc.) for which the University compensates an individual. Effort reporting is the mandated method of certifying to the granting agencies that the effort charged or cost shared to each award has actually been completed.


EFT: Electronic funds transfer.


EH&S: Environmental Health and Safety.


EIN: Entity Identification Number.


EMF: Extramural funds or Extramural funding.


EPA: U.S. Environmental Protection Agency.


Equipment: An article of nonexpendable tangible personal property having a useful life of over one year and an acquisition cost of $5,000 or more per unit.


Electronic Research Administration: (eRA) The NIH's infrastructure for conducting interactive electronic transactions for the receipt, review, monitoring, and administration of NIH grant awards to biomedical investigators worldwide.


ERS: Economic Research Service (USDA).


Expanded Authority:  Operating authorities provided to recipients that waive the requirement for prior approval for specified actions.


Expenditure Report:  Periodic reporting of expenditures required by a sponsor.  Federal sponsors may require the use of standard forms SF269/SF272, now combined to the SF 425 used for the Federal Financial Report (FFR).


Expense Transfers: Expense transfers are corrections to posted transactions on current, active awards. According to OMB Circular A-21, expense transfers on sponsored projects are allowable, if they meet all of the following conditions: 1) Allowable in accordance with the terms and conditions of the award document, 2) Supported by documentation justifying the transfer, and 3) Certified as to the correctness of the charge.


Extramural Funding: Awards made to the University by agencies and other third parties for research, instruction, or public service projects.




F&A Costs (Facilities & Administrative Costs) Also known as Indirect Costs: Those costs that are incurred by a project that cannot be clearly identified and assigned to that project (local telephone charges, administrative support, library use, building costs, and utility charges).


F&A Rate (Facilities & Administrative Cost Rate): The rate at which F&A costs, also referred to as indirect costs, are charged to a project - expressed as a percentage of direct costs. There are separate indirect cost rates for research, instruction and public service, and each of those is further separated into on- and off-campus rates.  OSU’s current negotiated F&A Rate Agreement may be found here  OSU has a Predetermined F&A Rate.


FAR: Federal Acquisition Regulation. A comprehensive set of pre-written contract terms used by the federal government to draft federal contracts for procurement including research and development contracts to educational institutions.


FAEIS: The Food and Agricultural Education Information System.


Fastlane: National Science Foundation (NSF) system for electronic processing of proposals, awards, modifications, technical reports and financial requests and reports.  This system also behind the new common system used by multiple federal agencies.


FDP (The Federal Demonstration Partnership):  An assembly of universities and federal agencies that meet regularly to find ways to reduce the amount of administrative requirements for conducting federally-sponsored projects. The FDP has created a set of streamlined terms and conditions for grants and (some) cooperative agreements granted by FDP agencies to FDP universities.  This was originally known as the Florida Demonstration Partnership from 1986-88 and included only five federal agencies and two Florida Universities.


Federal cash transactions report (FCTR):  A federal reporting of expenditures and cash requests to verify grant balances and cash balances required no less than quarterly and due within 30 days after each calendar quarter end.  Prior versions of this report were known as a SF272, but this has been replaced by the combined SF269/SF272 report known as the SF425.


Federal Share:  The amount of cost of the total project that a federal agency will reimburse an awardee.  Generally expressed as a percentage of total costs.


Fee: An amount, in addition to actual, allowable costs, paid to an organization providing goods or services consistent with normal commercial practice. This payment also is referred to as profit.


FFATA: Federal funding Accountability and Transparency Act. Federal bill signed September 2006 that requires information on federal awards be made available to the public via a single, searchable website, which is Also see FSRS.


Financial (Statement) Audit: A financial audit, or more accurately, an audit of financial statements, is the verification of the financial statements of a legal entity, with a view to express an audit opinion. The audit opinion is intended to provide reasonable assurance that the financial statements are presented fairly, in all material respects, and/or give a true and fair view in accordance with the financial reporting framework. The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements.


Fiscal Year (FY): Any defined twelve month period established to mark financial reporting periods. (OSU - July 1 through June 30; State of Oklahoma July 1 –June 30; Federal Government October 1 - September 30).


Fixed Price Agreement (Contract or Grant): A contract/grant for which one party pays the other party a predetermined price, based upon budgeted amounts justified with previous experience and current market rate, for services rendered or the delivery of a final product/report.  Actual costs may be more or less, but the award is the fixed price amount in the agreement regardless of actual costs.


Flow-through provisions:  the rules governing whether, and how, grant terms apply to subawards or contracts under grants.


FMS: Funds Management Section of the U.S. Department of Agriculture (USDA).


FOIA: Freedom of Information Act. The laws that allow the general public the right to review certain federal government records upon request. It does not automatically apply to proposal and award documents, or to the data generated by research funded by the federal government.


Formula Grant: Noncompetitive awards based on a predetermined formula.


Fringe Benefit:  Additional benefits provided to employees paid for or subsidized by the employer.


Fringe Benefit Rate: A percentage charged against salary to cover the institution’s cost of benefits provided to an employ or on an employee’s behalf. A fringe benefit rate simplifies the calculation of costs of benefits charged to a sponsor. OSU’s average rate can be found on the following website,


Proposed: The unaudited fringe benefit rate submitted to the Cognizant Agency (ONR).


Provisional: The temporary fringe benefit rate allowed by the Cognizant Agency (ONR).


Final Agreement: The audited and approved fringe benefit rate agreement.


FSEOG (Federal Supplemental Education Opportunity Grant): A federally-funded, needs-based, campus-based student aid program.


FSRS (FFATA Subaward Reporting System): Reporting tool used to capture and report sub-award and executive compensation data regarding first-tier sub-awards greater than $25,000 to meet FFATA reporting requirements. The sub-award information in FSRS will be displayed on associated with the prime award furthering Federal spending transparency.


FWS (Federal Work-Study Program): The FWS Program provides funds for part-time employment to help needy students to finance the costs of postsecondary education.


FY: Fiscal Year. The annual period established for accounting purposes. OSU’s fiscal year begins on July 1 and ends June 30 of the following year.




G5: The US Department of Education Grant Management System.


G&A (General and Administrative Cost Rate): Expenses that have been incurred for the general executive and administrative offices of commercial entities or educational institutions and other expenses of a general character which do not relate solely to any major function of the institution.  Used primarily by commercial entities or organizations.


GCFA: Grants and Contracts Financial Administration.


GTA: Graduate Teaching Assistant.


Gift: Funds donated irrevocably for unrestricted or designated purposes by extramural organizations or individuals. As opposed to a grant, gifts typically have no contractual requirements and there are no deliverables to the donor.


GPG: Grant Proposal Guide for the National Science Foundation (NSF). Contains standard guidelines to be followed for standard NSF proposal submissions.


GPM: Grant Policy Manual for the National Science Foundation (NSF). A compendium of basic policies and procedures for use by the grantee community and NSF staff.


GRA: Graduate Research Associate/Graduate Research Assistant. An OSU graduate student employed at least .25 FTE who is enrolled in graduate studies and participating in an active role in a research project funded in whole or in-part by OSU, Federal, State, or private sponsors.


GRA Rate: The GRA rate is the amount charged, as a percentage of GRA salary, to support the University tuition remission costs for graduate students working on sponsored programs. The rate is determined from the ratio of the total prior year resident tuition waiver dollars offered to all GRAs to the total prior year salary/stipend dollars offered to GRAs. The tuition remission rate may fluctuate from year to year and runs from August 1 through July 31 of each year.   The current rate may be found here


The University multiplies the GRA’s monthly salary or stipend by the tuition remission rate to determine the amount of tuition to be charged to the external contract or grant. This calculation will be conducted through the payroll process and the amount calculated will be charged to the sponsor’s account on a monthly basis, for those accounts for which resident tuition is an allowable direct cost.  For accounts on which tuition is not an allowable charge, no tuition will be charged.


The tuition remission neither is part of the “fringe benefit rate” nor is to be confused with fringe benefit costs.


Grant: A type of financial assistance award in which the sponsor anticipates no substantial programmatic involvement with the recipient during the performance of the activities.


Grants/Granting Agency Officer: The individual within a sponsoring agency who has the authority to commit that agency to spend funds.


Grant Cycle: Events occurring from time of application submission to receipt of award.


Grantee: The recipient of a grant.




HHS: Also DHHS. U.S. Department of Health and Human Services.


H/S (Human Subject): A living individual about whom an investigator (whether professional or student) conducting research obtains data through intervention or interaction with the individual or obtains identifiable private information. Regulations governing the use of human subjects in research extend to use of human organs, tissues, and body fluids from identifiable individuals as human subjects and to graphic, written, or recorded information derived from such individuals.  




IACUC: Institutional Animal Care and Use Committee. An institutional committee with federally mandated oversight responsibilities related to the proper use and care of laboratory animals.


IDEA: Individuals with Disabilities Education Act.


IHS:  Indian Health Services-a division of the US Department of Health and Human Services.


IDC (Indirect Costs): Those costs that are incurred by a project that cannot be clearly identified and assigned to that project (local telephone charges, administrative support, library use, building costs, and utility charges). Also called F&A costs.


IDC Rate (Indirect Cost Rate): The rate at which indirect costs are charged to a project - expressed as a percentage of direct costs. There are separate indirect cost rates for research, instruction and public service, and each of those is further separated into on- and off-campus rates.


Informed Consent: Person's voluntary agreement, based upon adequate knowledge and understanding, to participate in human subjects research or undergo a medical procedure.


Institutional Review Board (IRB): An administrative body whose purpose is to protect the rights and welfare of human subjects recruited to participate in research activities.

Instruction: The teaching and training activities of an institution.


Intellectual Property: A property interest, granted by the Government, which gives a person or entity ownership of the intellectual creations that it develops and the ability to exclude others from using or copying such creations. Types of intellectual property include patents, copyrights, trademarks and trade secrets.


Invention: Any discovery that is or may be patentable or otherwise protectable.


IP: Intellectual property.


IPA: Intergovernmental Personnel Assignment Agreement.


IRB: Institutional Review Board.




JIFFY: A web-based reporting system used by Air Force Research Laboratory (AFRL) for post-award execution, monitoring, and management of R&D awards.




Key Personnel: Personnel considered of primary or significant importance to the successful conduct of a research project. The term usually applies to the senior members of the project staff; however, sponsors may have differing definitions of Key Personnel.




Land Grant Institution: A land-grant college or university is an institution that has been designated by its state legislature or Congress to receive the benefits of the Morrill Acts of 1862 and 1890. The original mission of these institutions, as set forth in the first Morrill Act, was to teach agriculture, military tactics, and the mechanical arts as well as classical studies so that members of the working classes could obtain a liberal, practical education.


Many of these institutions are among the ranks of the most distinguished public research institutions, and all share the same tripartite mission of Teaching, Research and Extension.




Matching: A type of Project Contribution in which the sponsor requires the University, as a condition of the award, to "match" the sponsor's support in a fixed amount, through non-UC sources.


Material Transfer Agreement: A written agreement in which one organization agrees to send another organization a physical research sample (such as a chemical compound, bacterial strain, etc.) for internal, non-commercial research use.


MTA: Material Transfer Agreement.


Modified Total Direct Costs (MTDC): The total direct costs against which indirect costs are applied. Certain items of direct costs, such as equipment, participant support costs, tuition remission, health insurance, rental space, fellowships and the amount of a subcontract in excess of $25,000 are excluded prior to calculating the indirect cost on a given project.


Monitoring: A process in which a grant or contract’s programmatic performance and business management performance are assessed by reviewing information gathered from various required reports, audits site visits, and other sources.


Morrill Act (1862):  Justin Smith Morrill of Vermont introduced the Morrill Act, also known as the Land Grant College Act.   The Morrill Act (Land-Grant Act) signed into law by President Lincoln in 1862, gave each state a grant of federal land within its borders for the establishment of a public institution to fulfill the act's provisions. At times, money was appropriated through legislation such as the second Morrill Act. A key component of the land-grant system is the agricultural experiment station program created by the Hatch Act of 1887. This Act authorizes direct payment of federal grant funds to each state. The amount of this appropriation varies and is determined through a formula based on the number of small farmers there. Each state must match a major portion of these federal funds. The United States Department of Agriculture (USDA) administers land-grant funds and the coordination of land-grant activities on the national level.


Morrill Act (1890): The Second Morrill Act of August 30, 1890, was an act to apply a portion of the proceeds of the public lands to the more complete endowment and support of colleges for the benefit of agriculture and the mechanic arts established under the provisions of an act of Congress approved July 2, 1862. This act served to establish sixteen black land-grant colleges throughout the South.  These universities became known as “The 1890 Land-Grant Institutions.”


MOU: Memorandum of Understanding. An agreement that establishes the basic principles that will guide the implementation of programs. It is less formal than a contract.




NASA: National Aeronautics & Space Administration.


NCE: See no-cost extension.


NCURA: National Council of Research Administration. A nation-wide organization that serves its members and advances the field of research administration through professional development, the sharing of knowledge, and by fostering community.


NDA: Non-Disclosure Agreement. (See, Confidentiality Agreement.)


NEA: National Endowment for the Arts.


NEH: National Endowment for the Humanities.


NIFA: National Institute of Food and Agriculture, formerly CSREES (USDA). 


NIH: National Institutes of Health. Part of the Public Health Service (PHS), which is part of DHHS.


NIH Acronyms: Organization, Institutes, etc.


No-cost extension: An extension of the period of performance beyond the expiration date to allow the Principal Investigator to finalize a project. No additional funds are provided.


Non-federal Share:The portion of allowable project costs not borne by the Federal government.


NRA: National Rifle Association.


NSF: National Science Foundation.




O&M: Operation and Maintenance Expenses – Incurred for the administration, supervision, operation, maintenance, preservation and protection of the institution’s physical plant.


Obligations: The amounts of orders placed, contracts and subawards, goods and services received, and similar transactions by a recipient during a budget period that will require payment during the same or a future budget period.


OCASCR: Oklahoma Center for Adult Stem Cell Research.


OCAST: Oklahoma Center for the Advancement of Science and Technology-a state organization.


ODMHSAS: Oklahoma Department of Mental Health and Substance Abuse Services.


ODOC: Oklahoma Department of Commerce.


ODOT: Oklahoma Department of Transportation.


OHS: Oklahoma Historical Society.


OMB: Office of Management and Budget (federal). The principal staff office under the United States Office of the President for administrative and financial matters.


ONR: Office of Naval Research (A DoD agency). Oklahoma State University’s Cognizant Agency.


Organized Research: All research and development activities of an institution that are separately budgeted and accounted for.


OSDH: Oklahoma State Department of Health.


OSRHE: Oklahoma State Regents for Higher Education.


OSU: Oklahoma State University.


OSU CIED: OSU Center for Innovation and Economic Development, Inc. is the 501(c)(3) corporation for OSU. It is a component unit of OSU.


OSU-EC: OSU-Enterprise Center LLC is a single member LLC wholly owned by OSU CIED. It serves as a prime contracting vehicle for contracts/grants.


OSU-UML: Oklahoma State University – University Multispectral Laboratories.


OSU-VPRTT: OSU-Vice President of Research and Technology Transfer.


OTRD: Oklahoma Tourism and Recreation Department.


OTRP: Oklahoma Technology Research Park.


OURS: Office of University Research Services (Department reporting to OSU-VPRTT).


Overhead: See Facilities and Administrative Costs or Indirect Costs or General and Administrative Costs.


OWRF: Oklahoma Wheat Research Foundation.




Patent: A property right awarded by the Federal government whereby the government grants the right to exclude others from making, using, or selling the invention for a period of years.


PayWeb: Payment system utilized by Office of Naval Research (ONR) for DoD awards.


Peer review: A form of objective review, generally required by statute, in which the assessment of scientific or technical merit of applications is carried out by individuals with knowledge and expertise equivalent (peer) to that of the individuals whose applications for support they are reviewing.


PHS: Public Health Service.


PMS: Payment Management System-a grant management system developed by the US Department of Health and Human Services which is used for reporting and ordering cash.


Pre-Award Costs: Costs incurred prior to the start date of an award.


Pre-Proposal: A brief description 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.


Principal Investigator: The individual who is directly involved and has the primary responsibility for the scientific, administrative, and fiscal conduct of the project.


PI: Principal Investigator.


Prior approval:  Written consent or issuance of an award in response to a written request from the recipient to incur a specific direct cost or take other action that requires such approval.


POC: Point of Contact.


POP: Period of Performance.


Program Announcement: Describes the existence of a research opportunity.


Program Director/Program Officer/Scientific Officer/Technical Officer: The individual within a funding agency who is concerned with the technical, programmatic aspects of the project. Usually a Ph.D., with whom the University's Principal Investigator communicates on technical matters. Program Directors do not have the authority to make contractual obligations or changes.


Program Income: Gross income earned by the University that is directly generated by a supported activity or earned as a result of the award.  Interest earned on Federal funds in NOT program income.


Progress Report: Periodic, scheduled reports required by the sponsor summarizing research progress to date.


Project Contribution: Resources that are contributed to a sponsored project over and above the support provided by the extramural sponsor of that project.


Project Director: Same as the PI. The term Project Director is generally used for training and public service grants.


Project Period/Performance Period: The period of time, defined by a begin and end date, during which the project will take place. Typically, the project or performance period runs from one to five years.


Proposal: A written offer submitted to a funding agency to conduct a project for research, instruction, or public service, which typically includes a description of the project and a budget for expenses associated with the project, as well as additional documentation requested by the agency.


New Proposal: A proposal for a new project to be funded for the first time by the agency, or for continued funding for a project when there has been a lapse between previous and proposed project periods.


Continuation Proposal: A proposal for subsequent budget periods within an already-approved project period. Continuation proposals do not have to compete for funding.


Renewal Proposal: A proposal for continued funding of the project beyond the end of the current project period. Renewal proposals compete for funding with all new and renewal proposals submitted to an agency.


Supplemental Proposal: A request for additional funds within a previously approved funding period.







R&R: Research and Related Terms and conditions.


Reasonable cost:  A cost whose nature or amount does not exceed that which would be incurred by a prudent person under the circumstances prevailing when the decision was made to incur the cost.


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


Recharge Center: Departmental operations that provide goods or services and recover operating costs through user fees with annual operating expenditures less than $50,000.


Recipient: The organization or individual that receives a grant, contract, or cooperative agreement award and is responsible and  accountable for the use of the funds provided and for the performance of the supported project or activity.  The recipient is the entire legal entity even if a particular component is designated in the notice of award.


REE: Research, Education, and Economics (USDA).


REEIS: The Research, Education, and Economics Information System

Reimbursement:  A payment made to a recipient upon its request after it makes cash disbursements.


Representations and Certifications (Reps and Certs): Written guarantees that the institution is required to provide to sponsoring agencies. A representation is an account or statement of fact concerning an offeror and its capabilities and abilities to perform. A certification is the submission of documents that serve as guarantees that an award applicant meets certain standards or will comply with certain governmental acts.


Research: A systematic, intensive study intended to increase knowledge or understanding of the subject studied, a systematic study specifically directed toward applying new knowledge to meet a recognized need, or a systematic application of knowledge to the production of useful material, devices, and systems or methods, including design, development, and improvement of prototypes and new processes to meet specific requirements.


Research misconduct:  Fabrication, falsification, or plagiarism in proposing, performing, or reviewing research, or in reporting research results.


RSA: Rehabilitation Services Administration – Oversees grant program that help individuals with physical or mental disabilities to obtain employment and live more independently through the provision of such supports as counseling, medical and psychological services, job training and other individualized services.


RFA: Request for Applications. Announcements that indicate the availability of funds for a topic of specific interest to a sponsor. Proposals submitted in response to RFA's generally result in the award of a grant.


RFP: Request for Proposal. Announcements that specify a topic of research, methods to be used, product to be delivered and appropriate applicants sought. Proposals submitted in response to RFP's generally result in the award of a contract.


RFQ: Request for Quotations. A formal request to vendors for a price quotation on equipment or supplies to be purchased.




SAS: Student Administration and Services.  Expenses that have been incurred for the administration of student affairs and for services to students.


SBIR: Small Business Innovative Research. Agency administered programs supported by federal funds, making grants to small business entities.


SEOG: Supplemental Educational Opportunity Grant. See also: FSEOG


SF270: Standard Form 270 used by some federal agencies as a Request for Reimbursement.


SF425: Standard Form 425, Federal Financial Report. Replaces the SF269 and SF272.


Smith-Lever: The Smith-Lever Act of 1914 establishes the Cooperative Extension Service and provides federal funds for cooperative extension activities. The act requires that states provide a 100% match from non-federal resources.


SOW: Statement of Work or Scope of Work.


Sponsored Projects Analyst: An individual in the Sponsored Projects Office who works with a designated Sponsored Projects Officer.


SPA: Sponsored Projects Analyst.


Sponsor: An entity that provides funding for a project conducted by the University. May be a government sponsor or a private organization. Also referred to as "Agency".


Sponsored Projects Officer: An individual who has the delegated authority to submit proposals, and negotiate and accept awards on behalf of the University.


SPRC: The Sponsored Programs Review Committee is primarily comprised of research administrators from OSU college sponsored program offices as well as representatives from central research administration (Office of University Research Services (OURS); Grants and Contracts Financial Administration (GCFA); University Research Compliance; Intellectual Property, etc.).


SPO: Sponsored Projects Office; also Sponsored Projects Officer.


Stipend: A payment made to an individual under a fellowship or training grant in accordance with 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.


Stores: Also referred to as a service center, a store is an operating unit providing service or products to users principally within the University for a fee.


STTR: Small Business Technology Transfer. Grant programs to fund small businesses "teamed" with research institutions.


Subaward/Subagreement/Subcontract: A purchase contract issued by the University to another institution, under an extramurally funded prime award, in order to implement a portion of the scope of work.


Subrecipient:  An entity that receives a subaward from a recipient or another subrecipient under an award of financial assistance and is accountable to the recipient or other subrecipient for the use of the funds provided the by subaward.


Subrecipient Monitoring: Requirement to monitor pass-thru funds to ensure that the subrecipient is using the federal awards for authorized purposes and in compliance with laws, regulations and provisions of the prime award. Must ensure that Subrecipients spending more than $500K or more annually have met the audit requirements of OMB Circular A-133 for that fiscal year.


Supplies: Property other than equipment, intangible property, and debt instruments.  The category of “supplies” includes items that could be considered equipment, but do not meet the threshold definition of the agency.


Suspension: Temporary withdrawal of a recipient’s authority to obligate funds, pending either a corrective action by the recipient or a decision by the awarding agency to terminate the award.




T&C (Terms and Conditions):  All legal requirements imposed by the awarding document, whether based on statute, regulation, policy, or other document reference in the notice of award or specified by the notice of award itself.  In addition to general terms and conditions the notice of award may include other conditions that are considered necessary to attain the award’s objectives, facilitate post-award administration, conserve grant funds, or otherwise protect the agency’s interest.


Task Order: A document authorizing work and appropriating funds as a supplement to a basic contract or master agreement or basic ordering agreement.


TC: Total costs.


TDC: Total direct costs. The total of all allowable direct costs of a project.


TFF: Total Federal Funds.


Third Party In-Kind Contributions: The value of non-cash contributions provided by non-federal third parties. Third party in-kind contributions may be in the form of real property, equipment, supplies and other expendable property, and the value of goods and services directly benefiting and specifically identifiable to the project or program.


Time and Effort Reporting: Time and effort reporting requirements are part of the allowable costs as defined by OMB Circular A-21, J.10. Time & Effort Reporting is required to confirm that the percentages allocated to each activity represent a reasonable estimate of the work performed.


Time and Materials Contract: (T&M) Time and Materials contracts provide for acquiring supplies/services on the basis of: 1) Direct Labor Hours at specified fixed hourly rates, 2) Materials at cost, including material handling costs if appropriate, and 3) agreed upon fixed add-on to cover the contractor’s overhead and profit.


TIN: Tax identification number.


Total project or program costs:  The total allowable costs (both direct and indirect) incurred by the recipient to carry out a supported project or activity.  Total project or program costs include costs charged to the award and cost borne by the recipient to satisfy a matching or cost-sharing requirement.


TRIO Programs: Federal outreach and student services programs designed to identify and provide services for individuals from disadvantaged backgrounds.


TSET:  Tobacco Settlement Endowment Trust




UBIT: Unrelated Business Income Tax – An activity is an unrelated business (and subject to unrelated business income tax) if it meets three requirements: 1 – It is a trade or business. 2 – It is regularly carried on. 3 – It is not substantially related to furthering the exempt purpose of the organization.




Unallowable Costs: Costs defined as unallowable under part J of Circular A-21 are not necessarily expenses that are prohibited --some may be related to essential institutional functions--however, by identifying them as unallowable, the government has stated that federal funds may not be used to pay for these expenses. They may not be charged to the government as either direct or indirect costs, nor may they be counted as cost sharing on federally sponsored projects.


USAF: United States Air Force.


USAR: United States Army Research.


USCG: United States Coast Guard-an organization of the Department of Homeland Security.


USDA: United States Department of Agriculture.


USGA: United States Golf Association.


USGS: United States Geological Survey.


USFWS: United States Fish and Wildlife Service (also FWS).




Venture I: Multi-tenant facility owned by Oklahoma State University located in the Oklahoma Technology Research 1110 South Innovation Way, Stillwater, OK 74074.


Venture I LLC: Organization established to build and operate the first Multi-tenant facility in the Oklahoma Technology Research Park.


VPAF: Vice President for Administration and Finance.


VPRTT: Vice President for Research and Technology Transfer.




WAWF: Wide Area Workflow, a Payment system utilized by Office of Naval Research (ONR) for DoD awards.













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