Research and Sponsored Programs Terminology

Allowable Costs – A cost that is permitted to be paid for with grant or contract funds. Allowable costs are reasonable, allocable to the project, given consistent treatment by the use of general accepted accounting principles, and conform to any limitations or exclusions set forth by the sponsored agreement or OMB-Uniform Guidance (2 CFR 200).

Direct Costs – Costs that can be identified specifically with a particular project and charged to the budget created for that project.

Facilities & Administrative (F&A) Costs (aka Indirect Costs) – expenses that are not directly tied to a specific product, project, or service, but are necessary for the overall operation of an organization.

Modified Total Direct Costs – All direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and up to the first $50,000 of each subaward. Excludes equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs, and the portion of each subaward in excess of $50,000.

Principal Investigator (PI) – The person designated as the project/program manager, usually the same person who applies for the grant.

Proposal  – a detailed request for funding prepared in accordance with the sponsor’s instructions that must comply with University policies and sponsor requirements.

Subaward – A portion of a larger grant that is passed down from the primary recipient (the grantee) to a secondary recipient (the subrecipient) to carry out a specific part of a sponsored program. It is an agreement between the two parties, outlining the scope of work, budget, and other terms and conditions. Subawards are used when a portion of the project’s work requires collaboration with or delegation to another organization, rather than simply purchasing goods or services.

Uniform Guidance – A comprehensive set of rules and requirements for managing federal awards and expenditures. It consolidates and replaces previous guidance from multiple OMB circulars, aiming to standardize and streamline the process of awarding and managing federal funds. Officially known as OMB Guidance for Federal Financial Assistance (2 CFR Part 200).

Committees relevant to research

Institutional Review Board (IRB) – Committee responsible for making final decisions regarding what constitutes human subject research and the implementation of human subject research protections. The purpose of IRB review of research is to assure the protection of the rights and welfare of human subjects.

Institutional Animal Care and Use (IACUC) – Committee responsible for the oversight of the animal care and use program with respect to compliance with laws and policies for the care and use of animals.

Institutional Biosafety Committee (IBC) – Committee responsible for the evaluation of potential biohazardous exposures to faculty, staff, and students during laboratory and clinical activities in Mercer University facilities.

Institutional Radiation Safety Committee (IRSC) – Committee responsible for the oversight of research utilizing radioactive material.