The following glossary is a joint effort between Grant &
Contract Accounting (GCA) and the Office of Sponsored Programs. For questions
or suggestions for new content, please contact ORIS Web Team.
- A-133 (OMB Circular)Top ↑
- Establishes audit requirements and sets forth standards for obtaining consistency and uniformity among Federal agencies for institutions of higher education and other non-profit organizations expending Federal funds.
- Account CodesTop ↑
- See Object Codes.
- Acquisition CostTop ↑
- Cost of a piece of equipment including calibration, installation, freight, trade-in value, and sales and excise tax.
- Activity Based Budgeting (ABB)Top ↑
- Activity Based Budgeting (ABB) A method of budgeting in which the activities that incur costs in every functional area are accounted for, analyzed, and then linked to the mission and strategic goals of the institution. See OPB
- Acquisition Cost (Equipment)Top ↑
- Cost of a piece of equipment including calibration, installation, freight, trade-in value, and sales and excise tax.
- Access to Systems, Tools, Resources, and Applications (ASTRA)Top ↑
- An access management service that stores authorization information about who can use a variety of UW administrative applications and other resources.
- Advance Budget Request (ABR)Top ↑
- A request for authorization to spend a limited amount of money during a specified period prior to the receipt of an executed award from the funding agency. This need may arise when an award has not been received in the Office of Sponsored Programs (OSP) by the effective date of the award or the negotiation or processing of the award is not complete. The amount is guaranteed by department budgets.
- Allocable CostTop ↑
- A cost is allocable to a particular cost objective (i.e., a specific function, grant project, service, department, or other activity) in accordance with the relative benefits received. A cost is allocable to a project where it is treated consistently with other costs incurred for the same purpose in like circumstances and (1) is incurred specifically for the award; or (2) benefits both the award and other work and can be distributed in reasonable proportion to the benefits received; or (3) is necessary to the overall operation of the organization.
- AllocateTop ↑
- Assignment of an item of cost, or a group of items of cost, to one or more cost objectives. This includes both direct assignment of cost and the reassignment of a share of costs from indirect cost pools.
- Allowable CostTop ↑
A cost incurred by a recipient that is
- Reasonable and necessary for the performance of the award;
- In conformance with any limitations or exclusions set forth in the federal cost principles applicable to the organization incurring the cost or in the Notice of Grant Award as to types or amount of cost items;
- Consistent with internal regulations, policies and procedures that apply uniformly to both federally-funded and other activities of the organization;
- Accorded consistent treatment;
- Determined in accordance with generally accepted accounting principles; and
- Not included as a cost in any other federally-funded grant (unless specifically authorized).
- AmortizationTop ↑
- See Depreciation or Use Allowance
- ApplicationTop ↑
- A set of forms and format to request funding from a specific sponsor. Sponsors usually have their own application forms, instructions and submission process. See the funding announcement for this information.
- ARIBATop ↑
- A suite of software applications that help companies purchase items, process travel expense reports, track spending and manage supplier relationships (e.g. eTravel, eProcurement).
- ARRATop ↑
- American Recovery and Reinvestment Act
- Audit ResolutionTop ↑
- The action to resolve audit findings and recommendations, including management and systems deficiencies and cost settlements
findings (i.e., questioned costs determined to be unallowable).
- Authorizing OfficialTop ↑
- The person designated to approve proposals and awards on behalf of the University of Washington. The signature of an authorized official certifies that commitments made on grant proposals or contract agreements can be honored; and ensures that all sponsored agreement s conform to federal regulations, agency guidelines, and University policies. The current authorizing official at UW is Carol Rhodes.
- Automatic CarryoverTop ↑
- Under expanded authorities for research grants, the authority that is delegated to the recipient to move unobligated balances
remaining at the end of any budget period to a subsequent budget period which thereby allows for additional expenditures in the
subsequent budget period.
- Auxiliary EnterpriseTop ↑
- A large, university-wide unit that provides services primarily to external users. An example of an auxiliary enterprise is University Parking Services.
- Average Paid FTETop ↑
- Average paid FTE, as used in effort reporting, is determined by dividing the sum of earnings paid to the employee by the full time rate for the FEC cycle. This calculation excludes earnings without FTE attached such as clinical salary paid through the practice plans, ADS or ENS. This percent may differ from the faculty member's appointment FTE.
- AwardTop ↑
- An Award is a sponsoring agency agreement to contribute funding to a specific project. When a sponsor approves an award, a formal
notice is sent by the sponsoring agency to the University's Office of Sponsored Programs. This notice is usually in the form of a
grant or a contract. The Office of Sponsored Programs reports the award to the UW Board of Regents for acceptance and issues a Notice
to Establish Account (eFA). The eFA is sent to Grant and Contract Accounting who will then establish a budget for the amount of the
award. 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; direct payments of any kind to individuals; and contracts which are
required to be entered into and administered under procurement laws and regulations.
- Award documentTop ↑
- This formal documentation from the sponsor outlines the financial contribution to support a special project. It includes terms and conditions. The award document must be followed for the life of the project and includes project dates, restrictions and reporting.
- Award End DateTop ↑
- The project period end date as specified in the terms and conditions of the award.
- Award FileTop ↑
- Files maintained at the unit level for research award content.
- BienniumTop ↑
- Many governmental organizations, including the University of Washington (UW), divide their accounting records into two-year periods. Each two-year period is called a "biennium".
- Billable UnitsTop ↑
- The number of units of activity that are expected to be sold in a given time period through a recharge or cost center. Common units are number of hours, number of tests, or number of users.
- BudgetTop ↑
- There are three primary definitions of a budget at the University:
- The schedule of anticipated expenditures required to perform a specified activity or project, as outlined in a proposal to a sponsor.
- The amount of spending authority awarded by outside funding sources that the University has a legal claim to spend on a sponsored project.
- The account in the University's accounting system where the revenues, expenditures, and transfers associated with a specific activity, function or entity are recorded.
- Budget Activity Report (BAR)Top ↑
- A monthly paper based report that provides details on financial activities inlcuding budget revisions, encumbrances, actual expenditures, salary allocations, expired salary allocations and revenue. The BARs are distributed monthly by Information Systems to the unit administering the budget number. My Financial Desktop (MyFD) provides an electronic alternative to this report. See the Transaction Summary Report.
- Budget Activity Report/ Budget Summary Report (BAR / BSR)Top ↑
- Paper based financial reports for University budgets which are distributed monthly by Information Systems to the unit administering the budget numbers. MyFiinancial.desktop (MyFD) provides electronic alternatives to these paper based reports. http://f2.washington.edu/fm/myfd/home
- Budget ExtensionTop ↑
- See No Cost Extension
- Budget NumberTop ↑
- This reference number is the unique identifer contained in the Financial Accounting System assigned by Grant & Contract Accounting for the purpose of distinguishing budget and expenditure information for sponsored agreements and facilitates spending from the project budget. Salaries, benefits, supplies, equipment, services, etc. are all charged to the budget number.
- Budget PeriodTop ↑
- The intervals of time into which a period of assistance (project period) is divided for budgetary and funding
purposes. Budget periods are usually 12 months long but may be shorter or longer, if appropriate.
- Budget Status Report (BSR)Top ↑
- A monthly paper based report that summarizes cumulative financial activity of each budget by sub-object and object expenditure code. For state budgets the BSR reflects biennial budget status. For grants, contracts and other budgets, the year to date may represent a designated time period or an indefinite time period as specified for the particular budget in the award/agreement. The BSR's are distributed monthly by Information Systems to the unit administering the budget number. My Financial desktop (MyFD) provides an electronic alternative to this report. See Budget Summary Report.
- Budget Summary ReportTop ↑
- The Budget Summary includes budgeted amounts, encumbrances, transaction totals, and budget balances and is the online equivalent to the printed BSR. This report is not limited by access; anyone with access to MyFD may look at the Budget Summary Report for any budget.
- Capital LeaseTop ↑
- A lease that transfers substantially all the benefits and risks inherent in the ownership of property to the University. The criteria for a capital lease can be found at the State Administrative and Accounting Manual website.
- CarryforwardTop ↑
- Unexpended award funds on grants and contracts which are moved to the next funding period (usually a year) when the agency
(sponsor) allows the carryover of unexpended funds.
- Cash SalesTop ↑
- Sales to users who are external to the University and who do not pay for the goods or services with a University budget number, i.e., pay with cash, check or credit card.
- Center for Commercialization (C4C)Top ↑
- The University central office which coaches researchers through the process of determining the comercial potential of intellectual property. The office builds relationships between University researchers and industry partners while protecting the University in areas which involve licensing, patents, copyright and the protection of intellectual property rights.
- Clinical Research Budgeting & Billing Office (CRBB)Top ↑
- The CRBB provides budget review and preparation, budget negotiation with industry sponsors, and billing support to clinical research investigators and staff. Clinical research contracted through the University of Washington must be reviewed by the CRBB. This includes clinical services, items or tests that are provided by UW Physicians, Seattle Cancer Care Alliance or UW Medicine hospitals or clinics, including UW Medical Center, Harborview Medical Center, Eastside Specialty Center, Hall Health Primary Care Center and Sports Medicine Clinic.
- CloseoutTop ↑
- Federal and many other sponsored programs require final reports be submitted at the time of or soon after the award end date. In accepting sponsor funding, the University has an obligation to comply with the sponsor's reporting requirements including equipment accountability, fiscal reporting, final invention statement and final technical report. Other final reporting requirements may be mandated in the terms of the award. Failure to submit these final reports can lead to closer monitoring by the sponsor, future award delays, and/or the sponsor withholding future funding to the Principal Investigator, the Principal Investigator's Department and the University. See GIM 39.
- Code of Federal Regulations (2CFR), Subtitle A, Chapter II, Part 220 (formerly OMB A-21)Top ↑
- Establishes cost principles for determiing allowability of costs applicable to grants, contracts and other agreements (also known as sponsored research) with institutions of higher education.
- Code of Federal Regulations (2CFR), Subtitle A, Chapter II, Part 215, (formeraly OMB A-110)Top ↑
- Establishes uniform regulations for institutions of higher education, hospitals and other non-profit organizations to follow to administer projects sponsored by the the federal government.
- Cognizant AgencyTop ↑
- The Federal agency which, on behalf of all Federal agencies, is responsible for implementing the requirements of the Single Audit
Act which includes: reviewing, negotiating, and approving cost allocation plans, indirect cost rate and similar rates; receiving and
approving non-federal audit reports; conducting federal audits as necessary; and resolving cross-cutting audit findings. The
University of Washington's cognizant agency is the Department of Health and Human Services (DHHS).
- Competing RenewalTop ↑
- An open competition to request for renewal funding to continue a project.
For example: Dr. Smith was awarded R01HL0123456 for a 5-year project period beginning 01/01/2013 and ending 12/31/2017. Dr. Smith wishes to continue working on the project for an additional 5 years (a competitive segment) as an extension of the existing grant. S/he submits a competing renewal application to the sponsor to request continued funding.
- Concurrence LetterTop ↑
After a grant or contract has been awarded, the approved budget, time frame, other project implementation or other administrative requirements are not always consistent with actual project needs. Many funding agencies require prior approval for these kind of changes, which can be formally requested in the form of a concurrence letter. A concurrence letter is written in reference to a particular approval or notification.
Click term for more information
- Closing AccountsTop ↑
- Click term for more information
- Closing TypesTop ↑
- Click term for more information
- ComplianceTop ↑
- Compliance represents the state or fact of according with or meeting rules or standards. For sponsored activity this translates to meeting the requirements of the federal government and other sponsors. These requirements may be contained in federal circulars such as the Code of Federal Regulations, Office of Management and Budget Circulars, specific federal and non-federal agency policies as well as the specific terms and conditions of a sponsored agreement.
- Conflict of InterestTop ↑
- A situation in which a University employee is in a position to influence the conduct of a project for personal gain due to the employee's responsibilities or arrangements with the sponsor.
- ConsultantTop ↑
- A person, usually not an employee of the University, with specific professional and technical expertise who performs a specific study, project or task and provides an opinion, judgment or recommendation within a given time frame.
- ContractTop ↑
- A negotiable, legal document specifying work, scope, budget, and time of performance. The sponsor often places more restrictions upon expenditures allowed for a given scope of work than are found in grant terms and conditions which represent unilateral agreements. Contracts usually result in a tangible product and are considered restricted funds.
- Contract Management System (CMS)Top ↑
- Procurement Services designed this website to allow UW departments to easily search for contracts for frequently purchased goods and services. These contracts are available for use by all UW departments.
- Cooperative AgreementTop ↑
- A Cooperative Agreement is used when the purpose of the agreement is similar to that of a grant, but substantial programmatic
involvement of or coordination by the funding agency is anticipated during the project.
- Cost Accounting Standards (CAS)Top ↑
Federally mandated accounting standards intended to ensure uniformity in budgeting, allocating, and costing university activities. They apply to grants, contracts, and cooperative agreements at the University of Washington full description:
- CAS 501: Consistency in Estimating, Accumulating, and Reporting Costs.
- CAS 502: Consistency in Allocating Costs Incurred for the Same Purpose.
- CAS 505: Accounting for Unallowable Costs.
- CAS 506: Consistency in Using the Same Accounting Period for Purposes of Estimating, Accumulating and Reporting Costs.
The University's costing policy is contained in GIM 23.
- Cost CategoriesTop ↑
- Current fund expenditures with similar characteristics or purposes are grouped into common cost categories or "pools" (e.g. instruction, organized research, etc.) Each current fund budget is classified as containing either direct costs or F&A costs. MAA converts cost categories into cost pools defined in the Code of Federal Regulations (2CFR), Subtitle A, Chapter II, Part 220 (formerly OMB Circular A-21) to calculate F&A rates.
- Cost CenterTop ↑
- An organizational unit or activity that provides goods and services primarily to internal University operations. Cost centers charge less than $175,000 annually to federally sponsored programs AND less than $1,000,000 in total charges.
- Cost PrinciplesTop ↑
- The principles as set out in applicable statutes, regulations, grantor instructions, Code of Federal Regulations (2CFR), Subtitle A, Chapter II, Part 220 (formerlly OMB A-21) and generally accepted accounting rules used for determining allowability, reasonableness, and allocability of costs applicable to grants, contracts, and other agreements.
- Cost Share Addendum (formerly GC1 Addendum)Top ↑
- Form which identifies and describes how mandatory and committed cost sharing will be completed, including names of personnel performing cost share, dates during which the cost sharing will be performed and information on non-faculty effort cost sharing.
- Cost SharingTop ↑
- The costs of a sponsored project which are ot borne by the sponsor. Some funding agencies require the grantee institution to demonstrate its financial commitment to the project, or the commitment of other funding sources, by sharing the project costs. Cost sharing funds may come from an outside source in the form of cash contributions, volunteer services from the University’s own funds (e.g. personnel effort without salary recovery); or from shared resources or facilities. If the award is federal, only acceptable non-federal costs qualify as cost sharing.
- Cost Transfer Invoice (CTI)Top ↑
- DeficitTop ↑
- The excess of expenditures over revenues (authorized budget) during an accounting period or award/project period for grants and
- Delegation of AuthorityTop ↑
- The Principal Investigator may designate the authority to acquire goods and/or services with sponsored project funds for which s/he is responsible. See GIM 14
- Departmental Administrative contactTop ↑
- The administrative and fiscal contacts listed on the eGC1.
- Departmental ResearchTop ↑
Research, development, and scholarly activities that are not separately budgeted and accounted for and which are funded from budgets that are not restricted to a specific project. Departmental research does not:
- require a proposal or other application to obtain funding,
- have a defined scope of work associated with the project,
- anticipate a deliverable result, or
- require that periodic financial and progress reports be submitted to the sponsor.
- DepreciationTop ↑
- The method for recovering the cost of a capital asset (building, equipment, etc.). The annual amount is calculated by dividing the cost of the asset by the number of years of its useful life.
- DHHSTop ↑
- Department of Health and Human Services. DHHS serves as the University's cognizant federal agency. (see Cognizant Agency)
- Direct CostsTop ↑
- Costs that can be specifically identified with a particular sponsored project, program, or activity.
- Disallowed Cost or DisallowanceTop ↑
- Expenditures incurred on a sponsored project for which the sponsor will not pay. This occurs most commonly when expenditures are not in compliance with federal cost principles, sponsor regulations and/or the award terms.
- Discretionary FundsTop ↑
- Gifts for which the doner has chosen not to attach limitations or detailed conditions but rather has specified unrestricted use. These funds are generally under the control of the President, Deans, Directors and Department Chairs. that These unrestricted funds are considered non-public funds. Discretionary gifts are accounted for in budgets numbered 64-xxxx and are subject to University and State policies and procedures.
- eApprovals in SAGETop ↑
- The eApproval graph is generated based on the content of the eGC1 and the approval rules for your department, school or college. Email notifications are sent automatically requesting each unit to approve. When all campus units have approved, then the eGC1+application is routed to the Office of Sponsored Programs (OSP). For questions about SAGE, contact the SAGE Help Desk at firstname.lastname@example.org or call 206-685-8335.
- eFA (Funding Action)Top ↑
- A funding action (eFA) is communication from OSP to GCA to set up a budget number or add funding to an existing budget number. A funding action includes details on Ssponsor, amount of funding, PI, the project period, and other pertinent information for award reporting and for administering the funding within the financial system.
- Effective DateTop ↑
- The beginning date of an award.Project costs may not be charged to the project before this date unless specifically granted by the sponsoring agency.
- Effort PercentageTop ↑
- The percent of compensated time expended toward a particular sponsored project (budget) as compared to the total compensated effort during an FEC cycle.
- Effort ReportingTop ↑
- Documentation of effort expended on grants and contracts as required by the Code of Federal Regulations (2CFR), Subtitle A, Chapter II, Part 220 (formerly A-21). Faculty Effort is documented via the Faculty Effort Certification (FEC) report. Non faculty effort is documented via the Grant and Contract Certification Report (GCCR).
- electronic Faculty Effort and Cost Share (eFECS) SystemTop ↑
- Represents the system used by the University of Washington to document faculty effort and cost share contributions to sponsored agreements to meet federal regulations.
- eGC1Top ↑
- Form submitted to The Office of Sponsored Programs along with proposal which contains the budget, institutional signatures, basic
proposal information, addresses and policy issues.
- ePAC (electronic Post-Award Change)Top ↑
- An electronic post-award change is an adjustment made to an award that needs involvement from OSP
- EncumbrancesTop ↑
- Obligations in the form of purchase orders, contracts, or salary commitments which are chargeable to an award and for which a
part of the awarded amount is reserved. They cease to be encumbrances when paid.
Encumbrance Codes Matrix (T, BSC, BIA, TN, BCA, ZB, and others)
- Encumbrance Codes Matrix (T, BSC, BIA, TN, BCA, ZB, and others)Top ↑
- Click term for more information.
- Environmental Health & Safety (EHS)Top ↑
- Environmental Health & Safety is a UW administrative department that is responsible for addressing environmental issues in order to provide a safe educational and work place on campus.
- EquipmentTop ↑
- An article of nonexpendable, tangible personal property acquired through donation, gift, purchase, capital lease or self constructions with a life expectancy of more than one year and an acquisition cost which equals or exceeds the capitalization level ($5,000) established by the University for financial statement purposes.
- Equipment ClassTop ↑
- Coding defined by the state to categorize different types of equipment and their useful lives. The equipment classes and their useful lives are found at the State Administrative and Accounting Manual website.
- Equipment DepreciationTop ↑
- A method to recover the cost of equipment costing more than the $5,000 capitalization threshold established by the University. Annual depreciation is calculated with the formula: (acquisition cost - residual value) / useful life. Also see Equipment Use Allowance.
- Equipment Inventory Office (EIO)Top ↑
- Click term for more information
- Equipment Inventory Office GlossaryTop ↑
- Click term for more information
- Equipment Reserve BudgetTop ↑
- A budget used to record the recovery of depreciation or use allowance and purchase of equipment costing more than $5,000. The establishment of an equipment reserve account requires the inclusion of equipment depreciation or use allowance in recharge rates.
- Equipment Use AllowanceTop ↑
- A method used to recover the cost of equipment costing more than $5,000 based on a predefined useful life of 15 years. Annual use allowance is calculated by multiplying the acquisition cost * 6.67%. Use allowance can be taken until the acquisition cost is recovered. Also see Equipment Depreciation.
- eRA CommonsTop ↑
- National Institutes of Health's electronic Research Administration (eRA) system.
- eTravelTop ↑
- eTravel (Ariba): Online Reimbursement System for all travel on behalf of the University of Washington. It is administered by the University of Washington travel office.
- E-VerifyTop ↑
The federal government's, internet based system that was established per an executive order by President Bush in June 2006. The system was implemented and effective 9/8/2009. The system uses information from Form I-9 to verify an employee's eligibility to work in the United States.
E-verify is for Federal CONTRACTS only—not grants. OSP is responsible for notifying departments when E-Verify is needed, and will authorize users in the system.
More info about E-Verify and FAQs can be viewed via the UW Payroll website.
- Expanded AuthoritiesTop ↑
- The operating authorities provided to grantees under by the federal government certain research grant mechanisms that waive the requirement for sponsor prior approval for specified actions.
- ExpenditureTop ↑
- All disbursements used in the operation of a budgeted sponsored project. Expenditures may include faculty salaries, student
compensation, equipment acquisition, travel expenditures or any other activity which can be assigned a dollar value. Expenditures are
recorded in the Financial Accounting System under the budget number being charged for the activity. Note: Encumbrances are not
expenditures and are recorded to remind PI's of a formal commitment.
- Expiration Date (Termination Date)Top ↑
- The ending date of a project. No charges may be incurred on a project after this date, unless there is a budget extension (also called a no-cost extension) or supplement (also called a supplemental award) in progress.
- Expenditure TransferTop ↑
- The Transactions Application allows MyFinancial.desktop (MyFD) users to transfer posted salary and non-salary expenditures on University of Washington budgets in order to correct posting errors.
- Export ControlTop ↑
The federal requirement that controls the export, re-export and other activities regarding the export of sensitive materials, persons or activities. Export transactions may require a license or other written approval by the US government, while others are prohibited. Export control laws govern:
- The release of technology, technical data, software, and information to foreign nationals within or outside the US
- The furnishing of defense services to foreign persons whether in the US or abroad
- The shipment or other transmission of items or defense articles outside the US
- The ability to export or otherwise transact with certain individuals, entities and countries.
- External UserTop ↑
- Any customer not using a UW budget number for payment. Also see Internal User. Also referred to as outside user.
- ExtensionTop ↑
- See No Cost Extension
- Facilities and Administrative (F&A) BaseTop ↑
Determines the specific budget items and expenditures included in the F&A calculation. There are several base types: MTDC = Modified Total Direct Costs, TDC = Total Direct Costs, S&W = Salaries and Wages, and TDC less T&E = Total Direct minus Tuition & Equipment.
F&A cost are determined by multiplying the F&A base amount by the F&A rate.
- Facilities & Administration(F&A) CostTop ↑
Expenditures necessary to support research and other sponsored projects,programs or activities but which cannot be readily assigned to same. F&A costs include support costs related to facilities operations (utilities, maintenance, security, etc.), university and department libraries, departmental administration, sponsored projects administration and general administration. F&A costs may also be referred to as indirect costs or overhead.
- Facilities Administration(F&A) RateTop ↑
- Mechanism used to assess F&A costs to sponsored agreements which serves to reimburse the University for these costs incurred to support sponsored research & instruction. It is a percentage normally charged to the sponsored project's modified total direct costs (MTDC). F&A rates are established via negotiatedion with the Department of Health and Human Services, Division of Cost Allocation, San Francisco office. Current F&A rates can be found in GIM 13.
- Faculty Effort Certification (eFEC)Top ↑
- See Effort Reporting
- FastlaneTop ↑
- Online sponsored programs system for the National Science Foundation.
- FASTRANSTop ↑
- A system by which recharge and cost centers can issue internal sales documents automatically into the University's financial accounting system (FAS). You may contact MAA to receive an Excel template to facilitate the use of FASTRANS. Additional information is provided at the FASTRANS website.
- FellowshipsTop ↑
- Merit based graduate fellowships and traineeships awards to pursue research endeavors. Each fellowship and traineeship will have its own set of guidelines and restrictions, usually set by the funding agency.
- FEC CycleTop ↑
FECs are created semi-annually and reflect salary and effort for the prior cycle. Depending on the College, FECs are generated by either Academic or Calendar cycles
- Calendar Cycles: School of Medicine (SOM), Public Health, Dentistry, Pharmacy
- Academic Cycles: (All Schools except those listed above under Calendar Cycle)
- Autumn/Winter: 9/16 to 3-15
- Spring/Summer: 3-16 to 9-15
- Final Action DateTop ↑
- Last day the budget is open for the department to post expenditures to the Online Financial Accounting System (FIN), or for departments to communicate pending charges/credits to Grant and Contract Accounting (GCA). After the final action date, the budget will automatically change from status 1 (open to revenue and expenditures) to status 3 (closed to revenue and expenditures, open to expense transfers.
- Financial Conflict of Interest (FCOI)Top ↑
- A Significant Financial Interest of an Investigator or Innovator that could directly and significantly affect the design, conduct, or reporting of Research or adversely affect a Technology Transfer Transaction.
- Financial Interest Disclosure System (FIDS)Top ↑
- The Financial Interest Disclosure System (FIDS) is the interface research investigators use to disclose Significant Financial Interests (SFI) in accordance with the UW's policy as defined in Grants Information Memorandum GIM 10.
- Financial Status Report (FSR)Top ↑
- A Significant Financial Interest (SFI) of an investigator or innovator that could directly and significantly affect the design, conduct, or reporting of research or adversely affect a technology transfer transaction.
- Fiscal ReportTop ↑
- The final report reflecting a summary of transactions within the reporting period for the subject grant or contract.
- Fiscal YearTop ↑
- The annual period of time utilized for maintaining university financial records and reporting. It commences on July 1 and ends on June 30 the following year.
- ForecastingTop ↑
- An estimate of future financial outcomes for a project using historical data and expected expenses.
- Fringe BenefitsTop ↑
- Employee benefits paid by the employer (e.g. FICA, worker's compensation, health insurance, etc.).
- Full Time EquivalentTop ↑
- The percentage of an employee's full-time employment shown as a decimal. For example, a person appointed to work 20 hours per week, or at 50%, would be shown as 0.5 FTE.
- Fund BalanceTop ↑
- The difference between revenues less the expenditures for a sponsored project including adjustments for any revenues or expenditures that have occurred, but have not yet been recorded on the budget (accruals).
- Fully Loaded RateTop ↑
- Refers to a rate of pay included on a funding proposal that includes salary, fringe benefits, and the applicable negotiated F&A charge.
- Funding Action (eFA)Top ↑
- An electronic mechanism used by OSP to transmit detailed award information to GCA for budget set-up and award distribution. Copies of the eFA are also delivered to eGC1 contacts when the budget is complete and ready to accept charges.
- Funding Opportunity Announcement (FOA)Top ↑
- Published grant opportunities which usually have their own instructions, forms and requirements.
- GC1Top ↑
- Form submitted to the Office of Sponsored Programs (OSPi) along with the proposal which contains the budget, institutional
signatures, basic proposal information, addresses and policy issues.
- General Operating Fund BudgetTop ↑
- A budget funded from the State general fund and student operating fees used to pay general operations of the University.
- Graduate Operating FeeTop ↑
- The term "Graduate Operating Fees" refers to the combination of tuition and fees which are required of all graduate students at
the University of Washington. Prior to 1985 research assistants at the University of Washington were expected to pay these fees from
their salaries. At that time the salaries were reduced by the amount at issue, and the tuition and fees now appear as a separate item
in the budget rather than as a component of the salaries. This is a common practice at research universities. Research assistants at
the University of Washington are considered residents, regardless of their actual resident status. The fees at issue, therefore, are
at the same level as those for residents of the State of Washington.
- GrantTop ↑
- Financial assistance (including cooperative agreements) in the form of money, or property in lieu of money, by the Federal
government to an eligible recipient. The term does not include: any Federal procurement subject to the Federal Acquisition Regulation
(FAR); technical assistance (which provides services instead of money); or assistance in the form of revenue sharing, loans, loan
guarantees, interest subsidies, insurance, or direct payment of any kind to individuals.
- Grant & Contract Accounting (GCA)Top ↑
- A department of Financial Management that helps set up grants, contracts and gift budgets in the Financial Accounting System. They invoice sponsors, manage related cash, prepare fiscal reports to sponsors and close grant budgets.
- Grant and Contract Certification Reports (GCCR)Top ↑
- Grant and Contract Certification Reports (also known as Payroll Certification Reports) represent the documentation the University of Washington utilizes to certify the reasonableness of salaries and wages charged to sponsored projects. The report reflects all UW employees paid on a sponsored budget and their grant and contract compensation with the exception of faculty who certify via the Faculty Effort Certification (FEC) report. Included on each report is the name of the employee, payroll classification, the percentage of effort or number of hours paid for the month and the dollar amount paid.
- Grant PeriodTop ↑
- The time period between "effective date" and "expiration date" during which expenses may be incurred against the grant or contract.
- Grant RunnerTop ↑
- A component of SAGE that allows some grants applications to be submitted to Grants.gov electronically by OSP. SAGE combines the eGC1 and the sponsor forms for some funding opportunities (NIH R01s, R03s and R21s with modular budgets). UW institutional codes and some eGC1 information are pre-populated, there is automatic checking for required fields and common errors, and the status of the submission is documented in the History for easy tracking and reference.
- Grant TrackerTop ↑
- A system supported by Grant and Contract Accounting that provides up-to-date grant and contract information to UW researchers and staff, allowing them to better manage existing and new awards. Grant Tracker will allow viewing of all sub-budgets related to a parent budget. It will also allow a sub budget to view parent information.
- Grants.govTop ↑
- Grants.gov is your source to FIND and APPLY for federal government grants. Grants.gov is a central storehouse for information on over 1,000 federal grant programs and provides access to approximately $500 billion in annual awards.
- Human Subjects Division (HSD)Top ↑
- Human subjects Division. The arm of the Office of Research which partners with researchers to safeguard the rights and welfare of human subjects in UW research.
- IACUCTop ↑
- Reviews and approves all use of vertebrate animals in teaching and research; monitors care and use of animals in laboratory and research programs to ensure humane treatment of animals in accordance with applicable laws and regulations. At the University of Washington the IACUC is facilitated by the Office of Animal Welfare.
- Incremental Award or SupplementTop ↑
- An Incremental Award or Supplement is a request for additional award support for an existing project. The grant/contract award
number remains the same and separate cash accountability is not required.
- Indirect Costs See Facilities and Administrative CostsTop ↑
- Those costs that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a
particular sponsored project, program, or activity but are nevertheless necessary to the operations of the organization. At
educational institutions such costs normally are classified under the following indirect cost categories: depreciation and use
allowance, general expenses, sponsored project administration expenses, library expenses, departmental administration expenses,
library expenses, departmental administration, operations and maintenance expense and student administration services.
- Institutional Base SalaryTop ↑
- Represents compensation paid by the University of Washington for an employee's appointment, whether that individual's time is spent on research, instruction, administration, service or clinical activity. Institution base salary excludes any income that an individual is permitted to earn outside of their duties for the UW as well as incidental UW compensation such as Excess Compensation and Temporary Supplements. See GIM 35
- INSPIRETop ↑
- Integrated NSF Support Promoting Interdisciplinary Research and Education (INSPIRE). An Interdisciplinary National Science Program Incorporating Research and Education Experience.
- Institutional OverheadTop ↑
- Rate calculated by the Budgeti Office to reimburse the University for costs paid centrally such as rent, light and heat, etc. Institutional overhead is charged on all sales to external users. See Administrative Policy Statement D33.2 for additional information.
- Institutional Review Board (IRB)Top ↑
- Reviews and approves all proposed research projects that involve human subjects to ensure that the rights of subjects are protected, that adequate and informed consent for their participation is obtained, and that any possible benefits of the research are commensurate with the risks involved. At the University of Washington the IRB is facilitated by the Human Subjects Division in the Office of Research.
- InstructionTop ↑
- The teaching and training activities of an institution, including sponsored instruction and departmental research. At the UW, instruction excludes research training.
- Intellectual Property (IP)Top ↑
- Creative work or idea embodied in a form that can be shared or can enable others to recreate, emulate or manufacture. It is protected by trademark, trade secret or copyright. The UW Center for Commercialization (C4C) manages IP rights along with OSP.
- Intergovernmental Personnel Agreement (IPA)Top ↑
- Allows the temporary assignment of employees between federal agencies and state, local, and Indian tribal governments, institutions of higher learning and other eligible organizations.
- Interim BudgetTop ↑
- A University budget other than a grant or contract to which it is allowable to charge expenditures temporarily pending receipt of
grant or contract awards. Examples of these include Research Support Allocation, gift and discretionary budgets.
- Internal Sales Document Top ↑
- Used exclusively for recording the sales of services or products by recharge or cost centers and auxiliary enterprises to other UW entities. The Internal Sales Document (ISD) Webpage provides additional information. Also see Cost Transfer Invoice (CTI).
- Internal User Top ↑
- Any customer who pays with a UW budget number is considered an internal user. Also called inside user. Also see External User.
- Internal User RateTop ↑
- The rate charged to internal users. This rate cannot exceed the cost of provided the goods or service.
- Invention StatementTop ↑
- A form detailing all inventions conceived or first implemented during the course of the work conducted under the grant or contract by the inventing party. Inventions include mechanical devices, materials, software, digital media and copyrighted works.
- Inventory BudgetTop ↑
- A separate budget from the operating account that is used to record the annual change in non-capital inventory. It is used by recharge or cost centers that have non-capital inventories of $25,000 or more at fiscal year end. An example of a center with an inventory account is a stores center.
- InvoicingTop ↑
- The process in which the university submits a request for payment to the sponsor.
- Journal VouchersTop ↑
- An accounting entry for the recording of certain transactions or corrections of information. The journal voucher usually contains
an entry or entries, explanations, references to documentary evidence supporting the entry or entries, and the signature or initials
of one or more properly authorized officials.
- Just-in-Time (JIT)Top ↑
- In the research arena, it generally refers to the process of providing assurances and other information at the point that it is needed. For example, NIH requires various approvals and assurances prior to an award being made, but not at the proposal stage.
- Matching fundsTop ↑
- Matching funds, if required by the funding agency, are raised from non-federal outside sources to increase the
level of support provided by the funding agency. Such funds must be identified by the donor or funding source for use as matching
- Modified Total Direct Costs (MTDC)Top ↑
- Modified Total Direct Costs (MTDC) is one of several base types for calculating Facilities & Administration costs. See GIM 13 Supplement: Base Calculation
- Monthly Research Administrators Meeting (MRAM)Top ↑
- This monthly meeting is led by Office of Sponsored Programs (OSP) and Grant & Contract Accounting (GCA) to provide regular updates to the campus community. Topics range from policy, process, new tools, UW and sponsor system changes, reporting and best practices. Subscribe to the mailing list to receive regular announcements.
- MyFinancial.desktop (MyFD)Top ↑
- The UW system to access, review and reconcile expenditures.
- NEATop ↑
- A NEA (Notice to Establish Account) is a form used by the Office of Sponsored Programs (OSP) to formally notify the Grant and
Contract Accounting office to establish, extend, supplement or reduce a budget number for a grant/contract award.
- No Cost ExtensionTop ↑
- A sponsor approved extension of the end date of the project period of an award, without supplemental award funds, to enable the completion of the approved scope of work and/or other deliverables. No-cost extensions are most commonly granted in one year increments.
- Non Competing RenewalTop ↑
- The term non-competing renewal relates to the release of funding for the next budget period within a previously approved project period of an award. It may be used to refer to the progress report submitted to the sponsor to initiate the release of funding or to the actual award for the next budget period. Also known as a Continuation.
- Notice of AwardTop ↑
- This is a formal notice from an external sponsor to the university giving notice of an award for a specific research project. Normally, the notice will outline the scope of the award or any special terms and provisions. This document is also sometimes called the notice of Grant Award (NOGA) or Notice of Award (NOA).
- Notice of Expiration LetterTop ↑
- A letter sent by GCA to the department administrator 30 days before budget expiration requesting information for final closeout and indicating the final action date.
- Object CodesTop ↑
- The University of Washington Financial Accounting system (FAS) uses codes and categories track all expenditures. Object codes are further incremented into sub-object codes for greater detail.
- Obligated FundsTop ↑
- Funds that are unexpended but are encumbered at the end of the funding period to cover the known obligations. They are considered
to be unexpended funds. However, if the agency allows, the "obligated" funds and matching encumbrances are carried forward to the
next funding period.
- Office of Sponsored Programs (OSP)Top ↑
- A unit in the Office of Research at the University of Washington which supports and advises the entire academic community in securing external support for sponsored projects and collaborations. They review, negotiate, approve, and provide administrative oversight related to proposals and establishment of awards on behalf of the University of Washington in accordance with all applicable policies, and regulations.
- Office of Research (OR)Top ↑
- Office of Research is led by the Vice Provost for Research and oversees the following administrative units: HSD, OSP, and ORIS.
- Office of Research Information Services (ORIS)Top ↑
- A division of the Office of Research, which coordinates, develops, and supports electronic research administration for faculty and staff at the University of Washington.
- Parent Top ↑
A Parent is the budget which is used to group together multiple budgets under the same award. For example, a
sponsored agreement for a specific project may involve several segments/departments and the individual departments wish to
establish separate control budgets for processing purchases and recording salaries. Each budget is set up with the control
(parent) budget number in order to combine budget information on the Consolidated Budget Status Report by Parent for overall
review by the Program Director.
Sub-Budgets for Funding Restricted for a Specific Purpose
Faculty members with funds restricted within a grant for a specific purpose (e.g. a supplement given to be used only for salaries
and supplies of a specified individual or group of individuals) are encouraged to establish a sub-budget. To
that sub-budget, they are encouraged to transfer the restricted funding and post only related expenditures. This will improve
tracking and subsequent reporting to the sponsor.
- Post Award Change (ePAC)Top ↑
- An electronic mechanism used by OSP to transmit any information to GCA which will change the initial award information. Common examples of ePACs: a No cost Extension, a change of PI, or a release of funding restrictions. Copies of the ePACs are also delivered to eGC1 contacts when the changes have been completed in the system.
- Preaward CostTop ↑
- The cost incurred prior to the effective date of the award, directly pursuant to the negotiation and in anticipation of the
award, where incurrence is necessary to comply with the proposed delivery schedule or period of performance.
- Pre Award Notification (PAN)Top ↑
- An electronic mechanism used by OSP to track information or changes to submitted proposal prior to award notification. Common examples of PANs: Just in Time Information, Other Support Pages, Sponsor notifications
- Prior ApprovalTop ↑
- The written permission provided by the authorized granting official from the awarding office before the recipient may undertake
certain activities (such as performance or modification of an activity), expend funds, or exceed a certain dollar level.
- Prime InstitutionTop ↑
- The institution receiving the award from the sponsor.
- Principal Investigator (PI)Top ↑
- The individual responsible for the conduct of research or other activity described in a proposal for an award.
- Program Announcement (PA)Top ↑
- 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.
- Program IncomeTop ↑
- The gross income received by the recipient and/or sub-recipient directly generated by the supported activity, or earned as a
result of the award. Program income includes (but is not limited to) income from fees for services performed, the use or rental of
real or personal property acquired under the grant, the sale of commodities or items fabricated under an award, license fees and
royalties on patents and copyrights, and payment of interest on loans made with grant funds. Standard Program Income Alternatives
are: 1) Deduction alternative - Deducted from total allowable costs and third party in-kind contributions for the purpose of
determining the net costs on which the Federal share of costs will be based. When this alternative applies, the deduction must be
made from current costs unless the terms of the award authorize deferral to a later period; 2) Cost Participation or Matching
Alternative - Used to satisfy all or part of a cost participation or matching requirement; 3) Additional Cost Alternative - Used for
costs that are in addition to the allowable costs of the project for any purposes that further the objectives of the legislation
under which the grant was made.
- Progress ReportTop ↑
- A periodic, usually annual, report submitted by the PI to a sponsor to demonstrate progress in the research. Many sponsors use this report to determine whether to provide funding for the upcoming budget period. This is also sometimes called the "Technical Report."
- Project PeriodTop ↑
- The total time period stated in the Notice of Grant Award (including any amendments) for which Federal support is recommended.
The project period may consist of one or more budget periods. It does not constitute a commitment by the Federal government to fund
the entire project period.
- ProposalTop ↑
- See Application
- Reasonable CostTop ↑
- A cost may be considered reasonable if its amount and nature reflect what a reasonable person would incur in the conduct of the same business in the same or similar circumstances.
- Re-budgetingTop ↑
- This is done when spending does not match budgeted amounts. Use the Request for Rebudgeting form.
- Renewal AwardTop ↑
- This is an authorization for follow-up support to a project. Renewal awards usually retain the same grantor number but require a
separate budget number for accounting purposes. The budget amount for the renewal award consists of the approved annual award and
authorized carryover of unexpended or obligated balances.
- Request for Application/Proposal (RFA or RFP)Top ↑
- A specific solicitation for project ideas which may or may not involve a special allocation of funding, unique forms or other restrictions.
- RequisitionsTop ↑
- A written (or on-line) request, usually from one department to the Purchasing department for specified goods or services.
- Research AdministrationTop ↑
- The non-scientific responsibilities of funded projects are referred to as research administration. It includes preparing the proposal, fiscal and non-fiscal compliance and other activities throughout the lifecycle.
- Research Cost RecoveryTop ↑
- Allocation of funds back to academic units that generate indirect cost from grants and contracts.
- Restricted FundsTop ↑
- Funding from a prior year which is carried forward (unexpended and unobligated) to the current year and requires agency approval
to expend. This is coded 37-99 on the accounting system and is encumbered.
- RevenueTop ↑
- Revenue is defined as funds received from sales and services. Revenue and funding is recorded in the University of Washington
current operating fund, which is the economic resource of the University available for the purpose of performing the primary and
supporting missions of the institution. Refer to D35.3, Operations Manual. The major sources of REVENUE funding for the University
are state allocations, grants, contracts, gifts, rents, royalties, and interest and dividends from investments. All revenues are
included in the University's biennial budget request and are subject to State accounting and budgeting requirements.
- RTE (Request to Transfer Expenditures)Top ↑
- A transfer of expenditures between budgets. Transfer of expenditures to or from Grant/Contract budgets must comply with GIM-15. See Request to Transfer Expenditure
form for documentation of transfer request.
- Salary capTop ↑
- The maximum amount of institutional base salary that may be used in calculating the amount of an individual's salary to be charged to a grant or contract. Institutional Base Salary does not include the fringe benefits or facilities and administrative (F&A) costs associated with the individual's salary. Salary Cap is most commonly associated with NIH grants and contracts but may be applied to other grant or contracts as dictated by a sponsor.
- Salary encumbrancesTop ↑
Salaries are encumbered on grant and contract accounts to assist departments in planning expenditures during the life of a grant or contract. Salaries are not encumbered on gift accounts.
The dollar amount of the salary encumbrance is calculated automatically based on the Personnel Actions submitted by the department on the Online Payroll Update System (OPUS). The departmental payroll coordinator enters the data elements into the OPUS system. The information entered into OPUS interfaces automatically into the Payroll/Personnel System (HEPPS) and Financial accounting system (FAS). It is the entry of information in OPUS that causes the salary and benefits and encumbrances to post in FIN.
Differences between departmental records of pending salaries and salary encumbrances are usually tied to OPUS actions "in process". Departments may "turn off" the salary encumbrance feature by sending a request to GCA via GrantTracker. The appropriate Dean must be included in the GrantTracker request. Principal Investigators are fiscally responsible should salaries (or any other category) be overspent.
Questions about this process should be directed to the gcahelp, 206-616-9995.
- SERATop ↑
- This tool is part of the SAGE Suite. See 'SAGE' for more details.
- Shadow SystemTop ↑
- Series of excel spreadsheets created and maintained by the department to mirror the systems and track additional information. Shadow systems are not the system of record.
- Significant Financial Interest (SFI)Top ↑
- Any financial interest that meets the threshold established in GIM 10 and is related to an investigator's research or, for Public Health Service funded investigators, to their institutional responsibilities.
- Single Audit ActTop ↑
- Enacted by Congress in 1984 to establish uniform audit requirements for state and local governments receiving federal financial
assistance. The University of Washington is included in the State of Washington Single Audit (OMB Circular A-133).
- SPAERCTop ↑
- Sponsored Programs Administration and Electronic Research Compliance (SPAERC) is part of the SAGE Suite to tools to support research administration which is used by the Office of Sponsored Programs. See "SAGE" for more information.
- SponsorTop ↑
- An outside agenda that provide funding or non-monetary project support. Examples: Department of Defense (DOD), National Endowment for the Arts (NEA), Annenberg Foundation, Fred Hutchinson Cancer Research Center (FHCRC).
- Sponsored projectTop ↑
- Research funded by an outside agency, either through grant, contract or other transaction.
- Status CheckerTop ↑
- This look-up tool extracts information about the status of new awards and administrative actions from SPAERC (OSP's administrative module in SAGE). Status Checker contains information for the past 60 days, and is updated each day at 6am.
- Sub-budgetTop ↑
- A budget established to account for an identifiable segment of an award (see PARENT). It is also used when
funding is given to individuals to complete an approved project from a University-controlled funding source. The budget information
on a subbudget is reported on the Consolidated Budget Status Report for each parent.
- SubcontractTop ↑
- A formal cooperative research relationship with another organization, generally a university or non-profit research center, that
is part of a sponsored agreement/proposal accepted by the University of Washington and the other organization participating in the
research project or provides a required service to complete the research project. See GIM 7 for additional information.
- Supplemental AwardTop ↑
The addition of funds to an existing award to:
For supplemental awards, the budget and grantor numbers remain the same.
Support New or additional activities which are not identified in the current grant or which significantly expand the
project's scope beyond the purpose(s) for which the current grant was awarded;
Support an expansion of the grant approved activities; or
Provide for an increase in costs due to unforeseen circumstances.
- System to Administer Grants Electronically (SAGE)Top ↑
- The SAGE Suite is the web-based system for supporting electronic Research Administration (eRA) at the University of Washington. The suite is comprised of three systems - SAGE, SPÆRC, and SERA - three views of a single database. Faculty, administrators, and staff submit funding applications and request advance budget numbers via SAGE. The Office of Sponsored Programs tracks and approves these requests via SPÆRC. The Grant and Contract Accounting office handles post-award functionality via SERA.
- Technical reportTop ↑
- A technical description of the project results and additional information as required by the sponsor. Additional information requested can include an abstract and a list of publications.
- Terms & Conditions (T&C)Top ↑
- The contractual agreements approved by the sponsor and OSP. They are included in the award document.
- Transferring ExpendituresTop ↑
- Expenditures are transferred from one budget to another because the wrong budget was charged. This error should be discovered when admin performs the monthly fund analysis. To correct the error, use MyFD to transfer the expense(s) to the correct budget. See GIM 15.
- TRANSPASUTop ↑
- The form used to establish, extend, supplement and transfer funds between parent and sub-budgets. See TRANSPASU instructions.
- Unallowable CostTop ↑
- A cost determined to be unallowable in accordance with the applicable cost principles or other terms and conditions contained in
a grant award.
- Unexpended FundsTop ↑
- The funding (money) not spent during the award process.
- Zero BalanceTop ↑
- At the closing of a grant, when cash, expenditures, budget, and revenue are equal, the budget is said to have a zero