A-110
This federal OMB Circular document establishes uniform regulations for each federal agency to follow in regards to the administration of projects sponsored by the federal government. In addition, each federal agency has its own regulations that are listed in the Code of Federal Regulations (CFR) and explained in its policy handbook (if it has one).

A-133
A federally required audit of financial systems and expenditures in accordance with OMB Circular A-133. This audit covers any program that receives $500,000 or more in federal funds. Sponsored Financial Reporting (SFR) coordinates these audits.

A-21
This federal OMB Circular document establishes uniform regulations that the University must follow in regards to determining costs applicable to grants, contracts, and other agreements with educational institutions. Each federal agency applies these laws in its own regulations that are listed in the Code of Federal Regulations (CFR) and explained in its policy handbook (if it has one). The OMB Circular is the backbone of agency regulations; the agency cannot impose regulations that are inconsistent with the Circular or impose additional requirements.

Accounts Receivable
The financial system accounting mechanism used to record amounts billed and owed to the University.

Advance Account
An account established before the award process has been completed in order to facilitate administrative establishment of the project.

Advance Payment
A type of payment received before any financial reports or invoices are submitted.

Allocable
Assigning costs to a project so that they meet a specific project objective based on relative benefits received. A cost may be allocable to a specific project but paid for by the University, depending on what the sponsor determines is allowable for a particular type of project.

Allowable
A cost charged to a project per sponsor guidelines. A cost may be allowable per sponsor’s guidelines, but if it does not meet any specific project objectives, it is not allocable.

Annual Report of Materials used in Education and Research (ARMER)
A web based form used annually to collect information on use or storage of regulatory or potentially hazardous materials in laboratories such as infectious agents, controlled substances, toxic gases, etc.

Approval
Process by which individuals sign, initial, or otherwise indicate that they are willing to allow a transaction to occur.

ARMER
see Annual Report of Materials used in Education and Research

AURPAC
All University Radiation Protection Advisory Committee

Authorized Signer
Individual(s) designated by department or University policy to approve transactions.

Carryforward

Unexpended funds carried from one budget period to another; note: this definition is specific to research. The University’s financial definition is an organization’s year-end balance calculated using the prior year’s carryforward plus revenues plus transfers-in minus expenditures and transfers-out.

Certified Approver
A departmental or collegiate staff member with authority from the Vice President for Research to review and approve or reject certain high risk financial transactions involving sponsored funds.

Conflict of Interest

When an employee compromises professional judgment in carrying out University teaching, research, outreach, or public service activities because of an external relationship that directly or indirectly affects the financial or business interests of the employee, an immediate family member, or an associated entity.

Continuation Application
An application for continued support on a project currently funded by the sponsor.

Contract
An agreement where the sponsor has more involvement and uses the project to achieve a specific outcome or deliverable. Example: A sponsor requests proposals to devise an electric wheelchair. Before the project begins, the sponsor and the PI discuss what features the wheel chair should have and agree on tests that the finished project must pass. The work is conducted by the PI.

Contract Officer
Sponsor’s employee who is officially responsible for the project’s business management.

Controlled Substance
Any substance listed in the Controlled Substances Act, Code of Federal or Substance Regulations (21 CFR, part 1300 to end) Minnesota Statute 152.01-.02 and Minnesota Board of Pharmacy, Chapter 6800. 4210 to 6800.4250. Extracted guidelines are available on the DEHS, “Guide to Regulation of Controlled Substances”.

Cooperative Agreement
An agreement where the sponsor has substantial involvement in the project and the work is conducted by both the sponsor’s employees and the PI.

Copyright
A copyright protects an original work, set down in a fixed form or medium of expression, e g., texts, computer software, visual and audio materials. It protects the embodiment of an idea, as opposed to the idea itself. A copyright term is 75 years from the date of publication or 100 years from the time the work was created.

Cost Reimbursable
The University is reimbursed by the sponsor only for actual costs incurred; any unspent funds revert to the sponsor (see Fixed Price Project Agreement).

Cost Sharing
The terms “cost sharing,” “matching,” and “in-kind” refer to that portion of the total project costs not covered by the sponsor. The University generally refers to cost sharing when looking at labor items.

Cost Transfer
Transferring expenses or resources from one account to another. Moving a direct charge expense from one account to another after the charge has been posted in a financial system.

Creator
Individual or group of individuals who invented, authored, or were otherwise responsible for the intellectual creation of the intellectual property as defined in the applicable intellectual property statutes.

DEA
U.S. Drug Enforcement Agency

Deficit
Spending exceeds resources allotted (budget).

DEHS
The University Department of Environmental Health and Safety

DHHS
U.S. Department of Health & Human Services

Direct Cost
Similar to direct charge. Charges identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or directly assigned to such activities with a high degree of accuracy (OMB Circular A-21).

Gift
Money or property transferred to the University via a recognized University foundation that is NOT intended to result in direct economic benefit, goods, or services to the donor. Gifts are not sponsored projects.

Grant
Awards given to the University with a purpose to support instruction, research or public service. “Grant” can also mean a specific type of award (as opposed to contract or cooperative agreement). In this context, “grant” is a pledge of support where the sponsor has little involvement in conducting the project.

Grant Administrator
University employee in the Sponsored Projects Administration (SPA) office who helps manage the sponsored project.

Grant or Contract Officer
Sponsor’s employee who is officially responsible for the project’s business management.

Mandatory Cost Sharing
Cost sharing required by the sponsor and stated on the Notice of Grant/Contract Award (NOGA), must be documented and reported to the sponsor.

Mandatory Matching
Matching that is required by the sponsor, is stated on the Notice of Grant/Contract Award (NOGA), must be documented, and must be reported to the sponsor.

Matching
The terms “cost sharing,” “matching,” and “in-kind” refer to that portion of the total project costs not funded by the sponsor. The University generally refers to matching when looking at nonlabor items. Match funds can be required by sponsors for equipment acquisition programs, specialized research centers, or other multi-disciplinary programs. Typically these match funds are provided by the institution.

Material Transfer Agreement (MTA)
Legal contracts stating conditions under which a proprietary research material is being transferred from one institution or company to another.

MTARF
Material Transfer Agreement Routing Form

NOGA
see Notice of Grant Award

Non-Sponsored Account
Funds not administered by the office of Sponsored Projects Administration (SPA).

NOPI
see Notice of Program Income

Notice of Grant Award (NOGA)
A University document that provides information regarding the award’s important terms and conditions.

Notice of Program Income (NOPI)
A University document that provides information regarding a program income award’s terms and conditions.

OAR
The office of Oversight, Analysis and Reporting (OAR) is an institutional level oversight mechanism for sponsored projects at the U of M.

OBD
The Office of Business Development (OBD) mission is to increase the number of successful start-up companies based on University of Minnesota research. OBD partners with researchers, students, entrepreneurs, and investors to achieve the long-term goal of enhancing Minnesota’s economic vitality through successful University start-ups.

OGC
The Office of the General Counsel (OGC) serves the specialized legal needs of a large research university.

ORA
The Office of Regulatory Affairs (ORA) provides internal oversight on compliance issues related to the performance of research trials at the University of Minnesota. Areas of oversight include: using controlled substances in research, research using animal subjects, research using human subjects, business and financial conflict of interest, and research occupational health programs.

Other Support
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. Training awards, prizes, or gifts are not included.

OVPR
Office of the Vice President for Research (OVPR) oversees all aspects of research at the University of Minnesota’s five campuses, providing guidance to individual researchers and managing the system-wide research enterprise.

Patent
A grant of property by the United States government to the creator giving the owner of the patent the right to exclude others from making, using, offering for sale, or selling the invention in the U.S. or importing it to this country. A U.S. patent is granted for 20 years.

Patents and Technology Marketing (PTM)
The administrative office that seeks proprietary protection for University technology, including inventions and copyrightable materials, and negotiates their transfer to the private sector through licensing.

PHS
Public Health Service

PI
see Principal Investigator

Pre-award Account
An account established to begin working on a project before the project start date.

Pre-award Costs
Costs incurred prior to the effective date of an award or budget period.

PRF
see Proposal Routing Form

Principal Investigator (PI)
The individual primarily responsible for and in charge of the sponsored project.

Program Income
Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the award (refer to OMB Circular A-110).

Project Period
The total time that support of a project has been programmatically approved. A project period may consist of one or more budget periods.

Proposal
A complete document containing all the information necessary to describe proposed project plans, staff capabilities, and requested funds.

Proposal Routing Form (PRF)
An internal form used to route a proposal for review and approval.

PTM
see Patents and Technology Marketing

Purchase Order
Authorization sent to a vendor to supply goods or services in return for payment. The document also is used to encumber funds and record obligations prior to the point the goods are received or services are rendered.

RAR
Research Animal Resources

RCR
see Responsible Conduct of Research and Scholarship

Rebudgeting
Budget changes to increase or decrease amounts previously budgeted but may also involve adding zero-dollar budgeted object or revenue source codes.

Record Retention
Process of storing either paper copies of documents in the department, or micro- filmed copies in the University’s central business office. Process includes the time period during which documents and records of the University must be kept due to legal requirements, uniform business code, or prudent business practice.

Regulatory Affairs
see ORA

REPA
see Report of External Professional Activities

Report of External Professional Activities
An internet-based report on external professional activities, business and financial interests in accordance with the University policies governing external professional conduct, activities, and interests: Code of Conduct; Outside Consulting, Service Activities, and Other Work; and Conflict of Interest.

Request for Application
Announcements indicating the availability of funds for a topic of interest to a sponsor. Proposals submitted in response to RFAs generally result in the award of a grant.

Request for Consultant or Outside Service Agreement (ROC)
Form which PIs complete to obtain prior approval for each outside professional activity that is engaged in for more than an average of one day per month in the current term of appointment.

Request for Proposal
Announcements specifying a research topic, 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.

Research
Any investigative activity engaged in by University personnel using University facilities or resources regardless of funding source.

Research Safety Officer (RSO)
Individual designated within each college or department to assist in implementing the University’s research safety program.

Research Subjects’ Protection Programs (RSPP)
RSPP is the administrative support office for the Institutional Review Board (IRB) and the Institutional Animal Care and Use Committee (IACUC).

Responsible Conduct of Research and Scholarship
Required educational program for all Principal Investigators of sponsored projects and recipients of internally awarded monies (i.e. Grant-In-Aid and Summer Faculty Research programs).

RFA
see Request for Application

RFP
see Request for Proposal

ROC
see Request for Outside Consulting

RSPP
see Research Subjects’ Protection Programs

Select Agent
Refers to the HHS Select Agent and Toxin list (42CFR part 73), the Overlap Select Agent and Toxin list (42CFR Part 73 and 9CFR Part 121), the plant pathogens (7CFR Part 331) and the High Consequence Livestock Pathogens and Toxins (9CFR Part 121) as amended or revised.

SFR
see Sponsored Financial Reporting

SPA
see Sponsored Projects Administration

Sponsor
Individual or organization that provides funds to a project.

Sponsored Financial Reporting (SFR)
The office responsible for managing the external financial reporting and invoicing requirements of sponsored University research projects. Other functions include collections, letter of credit, A-133 audits and close outs of sponsored accounts.

Sponsored Project
An externally funded activity governed by specific terms and conditions. Sponsored projects must be separately budgeted and accounted for subject to terms of the sponsoring organization. Sponsored project activities include grants, contracts, or cooperative agreements for research, training, and other public service.

Sponsored Projects Administration (SPA)
The administrative office responsible for helping University of Minnesota employees acquire and manage sponsored funding for research, training, and public service projects.

Subaward
An agreement in which personnel at a non-University organization, such as another institution, conduct a part of the programmatic aspect of the project. The key elements of a subaward include: a subrecipent independently responsible for conducting a portion of the workscope; the arrangement is collaborative, and the arrangement is generally time-intensive. A subaward is also referred to as a subcontract.

Subcontract
see Subaward

Total Direct Cost (TDC)
The project’s total direct costs.

Total Project Costs
The total allowable direct and indirect costs of a project.

Trademark
A name, work, symbol, or device which allows the trademark owner to dictate its use in identifying a product, e.g., logos and brand names.

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 government sponsored agreement to which it is allocable (CAS 9905.505). Costs that are specifically designated as unallowable costs by the sponsor.

Unit Administrator
A University employee responsible for providing administrative support for one or more sponsored projects.

University Foundation
The University of Minnesota Foundation advances the University’s mission of teaching, research, and outreach to the community by raising and managing private dollars for scholarships, world-class faculty, leading-edge research, new facilities, and academic programs on all campuses of the University of Minnesota.

Unrestricted Funds
Funds having no requirements or restrictions as to use. Grants, contracts, and cooperative agreements are considered to be restricted funds.

Voluntary Cost Sharing
Cost sharing that is not required by the sponsor, is stated on the Notice of Grant Award (NOGA), and although not reported to the sponsor, must be documented through established procedures.

Voluntary Matching
Matching that is not required by the sponsor, is stated on the Notice of Grant Award (NOGA), and although not reported to the sponsor, must be documented through established procedures.