A
Accrual accounting
The practice of recording an expense when it occurs, rather than when it is paid.
Acquisition
Per the FAR, means the acquiring by contract with appropriated funds of supplies or services (including construction) by and for the use of the Federal Government through purchase or lease, whether the supplies or services are already in existence or must be created, developed, demonstrated, and evaluated. Acquisition begins at the point when agency needs are established and includes the description of requirements to satisfy agency needs, solicitation and selection of sources, award of contracts, contract financing, contract performance, contract administration, and those technical and management functions directly related to the process of fulfilling agency needs by contract.
Air Force Office of Scientific Research (AFOSR)
The Air Force Office of Scientific Research is a federal sponsor.
Allocable Costs
Costs that are necessary to the overall operation of the project (e.g. grant and contract); and applicable solely to one project or where costs could benefit multiple projects, are distributed in reasonable proportion to the benefit received.
Allowable Cost Sharing
Allowable cost sharing includes those costs, such as salaries and equipment, that actually benefit the project; they are eligible to be charged to the project, but are charged to the Institute as a commitment to the project by the Institute.
Allowable Costs
Costs that the sponsor will reimburse under the award. In general, a cost is allowable if it is (1) reasonable, (2) allocable (3) in conformity with the requirements and limitations of the award and, (4) in conformity with generally accepted sound business practices. A cost that requires the sponsor’s prior consent is not an allowable cost until that consent has been obtained.
American Association for the Accreditation of Lab Animal Care (AAALAC)
The American Association for the Accreditation of Lab Animal Care. This organization accredits MIT’s Animal Facilities and Animal Care Program.
Army Research Laboratory (ARL)
The Army Research Laboratory is a federal sponsor.
Army Research Office (ARO)
The Army Research Office is a federal sponsor.
American Recovery and Reinvestment Act (ARRA)
The American Recovery and Reinvestment Act (ARRA) of 2009 was a large economic stimulus package enacted to address the Great Recession.
Audit
A formal examination of the accounts of an organization, an individual or a financial situation. An audit may also include an examination into compliance with applicable terms, laws, and regulations.
Authorized Total
The amount obligated by a sponsor for expenditure by the Institute for a project under a sponsored agreement that a sponsored project is authorized to spend in a given period.
Awards
Typically sponsored projects that have been funded by a sponsor. Awards include grants, contract, cooperative agreements and other agreements in the form of money, property or service.
B
Background Intellectual Property
Background Intellectual Property (BIP) is intellectual property that exists before a research project commences. At MIT, prior to accepting a sponsored program award from a non-federal sponsor, the Technology Licensing Office investigates the MIT-owned BIP only of the Principal Investigator and Co-investigator(s) named in the research proposal, to identify whether their MIT-owned BIP may be used in the course of the proposed research and may therefore need to be licensed to the sponsor to allow the sponsor to practice any foreground IP that MIT may develop in the course of the proposed research.
Basic research
Research directed toward increasing knowledge in science and engineering. The primary aim of basic research is a fuller knowledge or understanding of the subject under study, rather than any specific application of that knowledge.
Broad Agency Announcement (BAA)
A general announcement of an agency’s research interest which solicits the participation of all offerors capable of satisfying the Government’s needs. BAAs typically include specific proposal development requirements and criteria for selecting awards.
Broader Impacts Statements
Broader impacts refers to the potential to benefit society and contribute to the achievement of specific, desired societal outcomes. They can be accomplished through the research itself, through activities directly related to the research, or activities that supported by but are complementary to the project.
Budget
A detailed financial statement of estimated project costs, including all the direct and indirect costs required to carry out the project objectives.
Budget Period
The interval of time, usually twelve months, into which the project period is divided for budgetary and funding purposes.
C
Catalog of Federal Domestic Assistance (CFDA)
The Catalog of Federal Domestic Assistance has detailed public descriptions of federal programs that provide grants, loans, scholarships, insurance, and other types of assistance.
Centers for Disease Control and Prevention (CDC)
Centers for Disease Control and Prevention, Department of Health and Human Services.
Change Order
Under Federal contracts containing a Changes clause, a written unilateral contract modification signed by the federal contracting officer, directing the contractor to make changes in project specifications. The Changes clause allows the contractor to submit a proposal for costs associated with the required changes.
Classified Contract
Any contract in which the contractor or its employees must have access to classified information during contract performance. A contract may be a classified contract even though the contract document itself is unclassified.
Classified Information
Any knowledge that can be communicated or any documentary material, regardless of its physical form or characteristics, that (1)(i) Is owned by, is produced by or for, or is under the control of the United States Government; or (ii) Has been classified by the Department of Energy as privately generated restricted data following the procedures in 10 CFR 1045.21; and (2) Must be protected against unauthorized disclosure according to Executive Order 12958, Classified National Security Information, April 17, 1995, or classified in accordance with the Atomic Energy Act of 1954.
Close Out
The process of completing all the internal procedures and sponsor requirements necessary to terminate or com¬plete a sponsored project. Close out actions typically includes submitting to the sponsor final financial, progress, property and patent reports.
Co-PI
The co-principal investigator.
Code of Federal Regulations (CFR)
The CFR is the codification of the general and permanent rules and regulations governing the management of federal contracts published in the Federal Register by the executive departments and agencies of the U.S. federal government.
Commerce Business Daily (CBD or CBDNet)
From 1996 to 2001 the Commerce Business Daily (CBD) listed notices of proposed government procurement actions, contract awards, sales of government property, and other procurement information.
Commerce Control List (CCL)
(Export Control) The CCL is a list of items under the export control jurisdiction of the Bureau of Industry and Security, U.S. Department of Commerce. It is found in Supplement 1 to part 774 of the Export Administration Regulations (EAR).
Commerce Control List Category
(Export Control) The Commerce Control List is divided into 10 categories: (0) Nuclear Materials, Facilities and Equipment, and Miscellaneous; (1) Materials, Chemicals, “Microorganisms,” and Toxins; (2) Materials Processing; (3) Electronics; (4) Computers; (5) Telecommunications and Information Security; (6) Lasers and Sensors; (7) Navigation and Avionics; (8) Marine; and (9) Propulsion Systems, Space Vehicles, and Related Equipment.
Commerce Control List Group
(Export Control) The Commerce Control List is divided into 10 categories. Each category is subdivided into five groups, designated by the letters A through E: (A) Equipment, Assemblies, and Components; (B) Test, Inspection and Production Equipment; (C) Materials; (D) Software; and (E) Technology.
Committee on Animal Care (CAC)
The Committee on Animal Care (CAC) is an Institutional Animal Care and Use Committee (IACUC) overseeing animal research and ensuring the Institute's compliance with federal, state, local, and institutional regulations, including the Animal Welfare Act and Public Health Service Policy which mandate the existence, structure and function of an IACUC.
Committee on the Use of Humans as Experimental Subjects (COUHES)
The MIT Committee on the Use of Humans as Experimental Subjects is responsible for the review of all research activities that involve human subjects, whether directly or indirectly, that will be conducted by investigators at or from MIT except for research that meet the criteria for exemption.
Community of Science (COS)
Community of Science is an organization that collects and shares information about scientific expertise, funded scientific research, and funding opportunities for research.
Competing Proposals
Proposals that compete for funds via a review process established by the sponsor, typically first-time submissions or re-submissions of rejected proposals. Ongoing projects must compete again for funding if the term of the original award has expired.
Conflict of Interest (COI)
A conflict of interest (COI) may arise when financial interests or other personal considerations, such as Outside Professional Activities, have the potential to compromise, or appear to compromise, an individual’s professional judgment or objectivity in performing their Institutional Responsibilities, including but not limited to the design, conduct, or reporting of research. Such conflicts may involve financial gain or competing obligations or influences that risk undermining the integrity, quality, or effectiveness of an individual’s work on behalf of the institution.
Consortium Agreement
An Agreement written for multi-sponsor support of a sponsored program. Each sponsoring organization executes the same Agreement, becoming a consortium member.
Continuation Project (Non-Competing)
Applicable to grants and cooperative agreements where a project is approved for multiple-year funding, but is funded through increments, typically one year at a time. At the end of the initial budget period, progress on the project is assessed. If satisfactory, an award is made for the next budget period, subject to the availability of funds. Therefore, funding increments often the initial award period are referred to as continuation projects. Continuation projects do not compete with new project proposals, and are not subject to peer review beyond the initial project approval.
Contract
Generally, a written agreement between two facilities. In federal terms, a mechanism for the procurement of a product or service with specific obligations for both sponsor and recipient. Typically, a research topic and the methods for conducting the research are specified in detail by the sponsor, although some sponsors award contracts in response to unsolicited proposals. The same principle applies when MIT is engaging the service of another organization through a subaward.
Contract Administrator
An RAS Representative
Controlled Country
(Export Control) Under the EAR, may refer to one of the countries subject to §746 Embargoes and Other Special Controls, or to a country included in one of the Country Groups defined in Supplement No. 1 to §740 and used in conjunction with §740 license exceptions. Under the ITAR, may refer to a country identified in ITAR §126.1, Prohibited Exports, Imports, and Sales to or from Certain Countries. For current information see Export Control.
Cooperative Agreement
In terms of federal sponsors a form of federal assistance where the sponsor anticipates substantial involvement in research with MIT researchers. The sponsor’s staff may also be actively involved in proposal preparation with MIT. The same principle applies when MIT is engaging the service of another organization through a subaward.
Cooperative Research and Development Agreement (CRADA)
A written agreement between a private company and a government agency to work together on a project. By entering into a CRADA, the Federal government and non-Federal partners can perform research by sharing the costs of this research.
Core Facility
Core Facilities are centralized shared research resources that provide access to instruments, technologies, services, and in many cases expert consultation and training to researchers. Across the Institute, there are more than 50 core facilities.
Cost Accounting Standards (CAS)
Federally mandated accounting standards intended to ensure uniformity in budgeting, spending and reporting of funds.
Cost Accounting Standards Board (CASB)
Cost Accounting Standards Board.
Cost Analysis
In subaward management, the review, evaluation and analysis of each of the elements of the subawardee’s cost proposal, including lower-tier subawards/subcontracts and purchase orders proposed.
Cost Contract
A cost reimbursement contract in which the contractor receives no fee. Such a contract may be appropriate particularly for research and development work at a non-profit institution.
Cost Object
A collector of expenses and revenues for a specific project or purpose. In SAP, cost objects include cost centers, internal orders and Project WBS elements.
Cost Realism Study
In subaward management the process of independently reviewing and evaluating specific Elements of the subawardee’s proposed cost to determine whether the estimated proposed cost elements are realistic for the work to be performed, reflect a clear understanding of the requirements; and are consistent with the various elements of the subawardee’s technical proposal.
Cost Sharing
Cost Sharing is a portion of a project or program cost not reimbursed by the sponsor. Cost sharing represents a commitment by the Institute. Cost sharing may be required by the sponsor as a condition of the award (mandatory) or it may be offered by the Institute in excess of mandatory cost sharing requirements (voluntary). Whether cost sharing is required by the sponsor or is offered by the Institute or PI voluntarily, the proposed cost sharing is a commitment that must be tracked once an award is made. In other words, including cost sharing in a proposal creates a binding obligation on the Institute once the proposal is awarded.
Cost Reimbursement Contract
A contract or grant for which the sponsor pays the full costs incurred in the conduct of the work, up to an agreed amount.
Council on Governmental Relations (COGR)
The Council on Governmental Relations is an association of research universities, affiliated medical centers, and independent research institutes. COGR is the national authority on federal policies and regulations affecting U.S. research institutions.
Cyber Security
The processes and procedures required to keep the assets of research secure from cyber threats that can derail research and cause significant damage.
D
Data Use Agreement (DUA)
A Data Use Agreement (DUA) is an agreement governing the use of an external party's data in MIT research subject to certain terms and conditions. It also preserves the right of MIT researchers to publish the results of the research involving such data (if not the raw data itself).
Date of Completion
The date on which all work under an award is completed or the date on the award document, or any supplement or amendment thereto, on which Federal sponsorship ends.
Debarment
Action taken by a debarring official under 9.406 to exclude a contractor from Government con¬tracting and Government-approved subcontracting for a reasonable, specified period whereby the organization may no longer participate in federally funded projects. A contractor that is excluded is “debarred.”
Deemed Export
Release of technology or source code subject to the EAR to a foreign national in the United States is “deemed” to be an export to the home country of the foreign national under the EAR. Technology is specific information necessary for the development, production, or use of a Commerce Department product controlled for export. “Use” is defined as operation, installation (including on-site installation), maintenance (checking), repair, overhaul, and refurbishing.
Defense Advanced Research Projects Agency (DARPA)
The Defense Advanced Research Projects Agency (DARPA) was established in 1958 to prevent strategic surprise from negatively impacting U.S. national security and create strategic surprise for U.S. adversaries by maintaining the technological superiority of the U.S. military. DARPA relies on diverse performers to apply multi-disciplinary approaches to both advance knowledge through basic research and create innovative technologies that address current practical problems through applied research.
Defense Article
(Export Control) Refers to any item designated in the United States Munitions List (USML). (22 CFR § 120.6) Examples include specified chemical agents, cameras designated for military purposes, specified lasers, and GPS equipment as noted above. “Defense article” also refers to any technical data recorded or stored in any physical form, models, mock-ups, or other items that reveal technical data directly relating to the particular item or “defense article” listed in the USML; “defense article” does not include basic marketing information on function, purpose, or general system description.
Defense Contract Audit Agency (DCAA)
The DCAA provides audit and financial advisory services to DoD and other federal entities responsible for acquisition and contract administration.
Defense Service
(22 CFR § 120. 9) Refers to: (1) the furnishing of assistance (including training) anywhere (inside the United States or abroad) to foreign nationals in connection with the design, development, engineering, manufacture, production, assembly, testing, repair, maintenance, modification, operation, demilitarization, destruction, processing, or use of defense articles; or (2) the furnishing of any controlled “technical data” (see definition below) to foreign nationals anywhere.
Deficit or Overrun
A financial condition in which expenditures exceed the funds available.
Defense Federal Acquisition Regulation Supplement
Department of Defense supplement to the Federal Acquisition Regulations (FAR). DoD contracts will include both FAR and DFAR clauses.
Department of Energy (DOE)
The Department of Energy (DOE) manages the United States' nuclear infrastructure and administers the country's energy policy. The Department of Energy also funds scientific research in the field.
Direct Costs
Direct costs are those that are easily attributable to individual grants. These costs can be identified with a particular sponsored project or can be assigned directly to such activities relatively easily with a high degree of accuracy.
Disallowed Costs
Those charges to an award that the sponsor determines to be unallowable, in accordance with the applicable cost principles or other terms and conditions contained in the award.
Departments, Labs, Centers and Institutes (DLCIs)
Departments, Labs, Centers and Institutes (DLCIs) is used as a catch-all term to indicate an organizational unit at MIT.
Draper Fellow
An individual with a research assistant appointment at MIT who does work for Draper Laboratories.
Drug-free Workplace
A Federal policy that specifies that the site(s) for the performance of work done by the contractors (like MIT) must certify that its facilities and employees are not engaged in the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance.
Dual-use
A term related to export controls used to describe items that have both commercial and military or proliferation applications. While this term is used informally to describe items that are subject to the EAR, purely commercial items also are subject to the EAR. [See CFR §730.3].
E
Effort Reporting
A procedure mandated by the federal government to verify that direct labor charges to sponsored projects are reasonable, and reflect actual work performed. Effort reporting shows the distribution of the effort of individuals among the various activities in which they work. Regular certification must be done by PI’s who manage these projects. Effort reporting and certifications must also be done for other projects where individuals are paid across a variety of activities.
Employee Benefits (EB)
Employee benefits paid by the employer (for example, FICA, Worker’s Compensation, Withholding Tax, Insurance, and so forth).
Export
An export is actual shipment or transmission of items, services, or technical data out of the United States, or the release of technology or software source code (EAR), or technical data (ITAR), to a non-U.S. person in the United States.
Export Control
Export control prevents the transfer of potentially dangerous technology, tangible items, and software to entities who would use it to undermine the security of the United States and its allies.
Export Control Laws
Export Control laws originate from several sources, such as the ITAR (State), EAR (Commerce), Sanctions (Treasury), DOE, NRC, and Presidential Executive Orders.
F
Facilities and Administration (F&A) Costs
Costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity. “Facilities” is defined as depreciation and use allowances, interest on debt associated with certain buildings, equipment and capital improvement, operation and maintenance expenses, and library expenses. “Administration” is defined as general administration and general expenses, departmental administration, sponsored projects administration student administration and services and all other types of expenditures not listed specifically under one of the subcategories of Facilities (including cross allocations from other pools).
Facilities and Administration (F&A) Rate
A rate that MIT charges to a sponsored project for the use of Institute facilities and administration. This rate is negotiated annually with MIT’s cognizant agency, the Office of Naval Research (ONR).
FastLane
A system previously used to conduct official National Science Foundation business. NSF FastLane was replaced in 2023 by Research.gov, which is the primary portal for submitting NSF proposals and managing awards.
Federal Awarding Agency
The federal agency that provides an award to the recipient.
Federal Acquisition Regulations (FAR)
The Federal Acquisition Regulations (FAR) is the primary regulation used by all federal executive agencies in their acquisition of supplies and services with appropriated funds.
Federal Contract
The appropriate agreement to use in a procurement relationship between the federal government and a contractor. A federal contract applies whenever the principal purpose is for the federal government to acquire property or services for its direct benefit and use.
Federal Demonstration Partnership (FDP)
The Federal Demonstration Partnership (FDP) is an association of federal agencies, research policy organizations and academic research institutions with administrative, faculty and technical representation.
Federal Grant
A form of federal assistance where the principal purpose of the award is the transfer of money to accomplish a public purpose. With a federal grant, there is no substantial involvement anticipated between the governmental agency and the recipient during the period of performance.
Federally Funded Research and Development Centers (FFRDCs)
Federally Funded Research and Development Centers (FFRDCs) are government-owned, contractor-operated organizations that perform long-term research and development for the U.S. government. Operated by universities, non-profits, or companies, they are designed to meet specific, long-term needs that can't be effectively met by the government or private sector alone.
Fellowship
An award made directly to an individual in support of specific educational pursuits. Such individuals cannot be an employee of the granting organization or a research assistant but can be a graduate or postdoctoral associate at MIT.
Final Report
The final technical, property, intellectual property or financial report required by a sponsor to complete a project. This report is typically submitted during the close out process.
Fiscal Year (FY)
Any twelve-month period for which annual accounts are kept. The fiscal year at MIT is July 1 to June 30. The federal fiscal year is October 1 through September 30.
Fixed-price Contract
A contract providing for a set lump sum payment upon satisfactory performance of the terms of the contract.
Food and Drug Administration (FDA)
The Food and Drug Administration (FDA) is responsible for protecting the public health by assuring the safety, efficacy, and security of human and veterinary drugs, biological products, medical devices, our nation's food supply, cosmetics, and products that emit radiation. The FDA also provides accurate, science-based health information to the public.
Foreign National
(Export Control) Under the International Traffic in Arms Regulations (ITAR), a natural person who is neither a lawful permanent resident (green card holder) nor a protected individual (citizen or national of the U.S., special agricultural worker, admitted refugee or person granted asylum), a foreign entity (corporations, business associations, partnerships, etc.) not incorporated or organized to do business in the U.S., an international organization, a foreign government or an agency or subdivision of a foreign government. [Usage note: this website uses "non-U.S. person" as an objective counterpart to "foreign person" for clarity when being read by people of all nationalities.]
Foreign Talent Programs
Talent recruitment programs for legitimate purposes of attracting researchers in targeted fields, and many programs utilize legitimate means of attracting talent, including offering research fellowships and grants to incentivize researchers to physically relocate. However, some programs encourage or direct unethical and criminal behaviors. "Malign foreign talent recruitment" programs include any foreign-state-sponsored attempt to unethically or unlawfully acquire U.S. scientific-funded research or technology through foreign government-run or funded recruitment programs that target scientists, engineers, academics, researchers, and entrepreneurs of all nationalities working or educated in the United States.
Free on Board (FOB)
Free on Board is a trade term that indicates where the ownership and responsibility for goods transfer from seller to buyer, typically at the point the goods are loaded onto a vessel. The specific point of transfer is determined by whether the terms are FOB origin or FOB destination, and who pays for freight costs (collect or prepaid).
Freedom of Information Act (FOIA)
The Freedom of Information Act (FOIA) is a U.S. law that gives any person the right to request access to federal agency records. Agencies are required to disclose information unless it falls under one of nine specific exemptions.
Fringe Benefits
Employee benefits paid by the employer (for example, FICA, Worker’s Compensation, Pension, Insurance, and so forth).
Full-time equivalent
This is a means for counting employees, for example, two half-time employees represent one full-time equivalent.
Fund Accounting
The accounting system used by universities to identify revenues and expenses according to purpose of use and the source of funds. Separate records are kept for assets donated to an organization and restricted by donors to certain specific purposes or use.
Fundamental Research
(Export Control) Refers to basic or applied research in science and engineering performed or conducted at an accredited institution of higher learning in the United States where the resulting information is ordinarily published and shared broadly in the scientific community. The products of fundamental research are not subject to export license requirements or other government approval. Fundamental research is distinguished from research that results in information that is restricted for proprietary reasons or national security reasons by the Export Administration Regulations (EAR) or pursuant to specific U.S. government access and dissemination controls by the International Traffic in Arms Regulations (ITAR).
Funding Cycle
The period during which a sponsor accepts proposals and awards funding. If a sponsor has standing proposal review committees (or boards) that meet at specified times during the year, application deadlines correspond with those meetings.
G
Gift
An award that does not involve deliverables or elaborate reporting requirements (although informal reports or verbal communication do further good donor relations). A gift does not require separate accounting, nor does the donor receive detailed financial accounting. A gift may be provided for the stated area of research or activity. No intellectual property rights are provided. A gift does not require the return of unexpended funds, and it has no period of performance.
Grant Proposal Guide
The proposal guidelines for the National Science Foundation.
Grant
A grant is the appropriate agreement to be used in a relationship between the federal government and a recipient whenever (1) the principal purpose of the relationship is the transfer of money, property, services or anything of value to the state or local government or other recipient in order to accomplish a public purpose of support of stimulation authorized by federal statue, rather than acquisition by purchase, lease, or barter, of property or services for the direct benefit or use of the federal government; and (2) no substantial involvement is anticipated between the executive agency, acting for the federal government and the state or local government or other recipient during performance of the contemplated activity.
H
Human Subject
Per the Federal Code of Regulations [45 CFR §46.102]: "… a living individual about whom an investigator (whether professional or student) conducting research obtains (i) Obtains information or biospecimens through intervention or interaction with the individual, and uses, studies, or analyzes the information or biospecimens; or (ii) Obtains, uses, studies, analyzes, or generates identifiable private information or identifiable biospecimens.”
I
In-kind Contribution
A service or item donated in lieu of dollars.
Income Tax Laws for Non-Profits
In order to preserve its non-profit, tax-exempt 501(c)(3) status for income tax purposes, MIT cannot provide services that are commercially available. Several examples are:
- Product design
- Building prototypes
- Facility engineering
- Testing services (unless a testing facility is experimental and unique to MIT)
Indirect Costs
Indirect costs are a well-defined (and audited) set of costs incurred for common or joint objectives. These costs are necessary to perform research but are not exclusively related to a specific project.
Industrial Agreement
An award from a for-profit entity that funds an MIT research activity or other activity. An industrial agreement may involve interaction and collaboration with the sponsor. MIT has a standard research agreement for industry, including provisions for dissemination of information and rights to intellectual property.
Informal Collaboration
Informal collaborations are collaborations for which there is no written agreement and no required deliverables or funds exchanged.
Inspection
Examining and testing supplies or services (including, when appropriate, raw materials, components, and intermediate assemblies) to determine whether they conform to contract requirements.
Institutional Review Board (IRB)
An IRB is an administrative body established to protect the rights and welfare of human research subjects taking part in human subject research activities conducted under the institution with which it is affiliated. In accordance with federal regulations, IRBs have the authority to review, approve, disapprove, monitor, and require modifications for all human subject research activities that fall within its jurisdiction.
Instruction
The teaching and training activities of an institution. Except for research training as provided in organized research, this term includes all teaching and training activities, whether they are offered for credits toward a degree or certificate or on a non-credit basis, and whether they are offered through regular academic departments or separate divisions, such as a summer school division or an extension division. Also considered part of this major function are departmental research, and, where agreed to, university research.
Intellectual Property (IP)
Intellectual Property (IP) refers to creations of the mind, such as inventions; literary and artistic works; designs; and symbols, names and images used in commerce.
Internal control
A process, effected by an entity’s management and other personnel, designed to provide reason¬able assurance regarding the achievement of objectives in the following categories:
- Effectiveness and efficiency of operations;
- Reliability of financial reporting; and
- Compliance with applicable laws and regulations.
International Traffic in Arms Regulations (ITAR)
International Traffic in Arms Regulations (ITAR) is a set of United States government regulations that control the export and import of defense-related articles and services on the United States Munitions List (USML).
Investigator
The individual or individuals who are independently responsible for the design, conduct, or reporting of the research project. This is typically, the principal investigator and any co-principal investigator (i.e. the project leadership), though in some cases the principal investigator may determine that others are independently responsible for the project. Some sponsors have specific requirements for identifying Investigators.
K
Key Personnel
The personnel considered to be of primary importance to the successful conduct of a project. The term usually applies to the Principal Investigator(s), but may extend to other senior members of the project staff. NSF and NIH are the primary users of this term.
Kuali Coeus
Kuali Coeus is an application designed at MIT designed to assist the research community in proposal development, tracking of submitted proposals, and award acquisition and management.
L
Letter of Intent (LOI)
A letter of intent (LOI), or pre-proposal, outlines an understanding between a sponsor and a PI which they intend to formalize.
Limited submission proposal
A limited submission proposal is a funding opportunity in which the sponsor restricts the number of applications that may be submitted from one university.
M
Master Research Agreement
A research agreement between a sponsor and MIT that is intended to enable multiple, diverse sponsored programs (sometimes administered by multiple or various departments, labs, centers and schools), having a general set of terms and conditions that are negotiated prior to and independent of any specific proposals and that will apply to all future awards.
Matching Funds
A financial contribution by the university required by a granting agency as a condition for receiving a contract, grant, or award. A form of cost sharing at a significant level, for example, two sponsor dollars to one MIT dollar, or one sponsor dollar to one MIT dollar.
Material Transfer Agreement (MTA)
A Material Transfer Agreement (MTA) sets the terms and conditions for the provision, safeguarding, and permitted use or research purpose, along with a description of the material itself. These MTAs can range from a simple letter agreement to a more comprehensive agreement that includes confidentiality terms and intellectual property terms, depending on the particular material and what kind of entity is providing the material. They are generally required as a custodial transfer document and MIT records incoming MTAs with the researcher’s IP portfolio for proper tracking if the research has arising inventions.
Modified Total Direct Costs (MTDC)
The base of costs to which the negotiated F&A rate is applied.
N
National Academy of Sciences (NAS)
The National Academy of Sciences was established in 1863 by an Act of Congress, signed by President Lincoln, as a private, nongovernmental institution to advise the nation on issues related to science and technology.
National Aeronautics and Space Administration (NASA)
The National Aeronautics and Space Administration (NASA) is the independent U.S. government agency responsible for the nation's civilian space program, aeronautics, and space research.
National Association of College and University Business Officers (NACUBO)
NACUBO is an organization that offers professional development programs.
National Center for Research Resources (NCRR)
The National Center for Research Resources is part of the National Institutes of Health (NIH).
National Council of University Research Administrators (NCURA)
The National Council of University Research Administrators (NCURA) is a non-profit professional society dedicated to advancing the profession of research administration through education and professional development programs.
New and Competing Proposals
This refers to proposals submitted for the first time and thus competing for funding, or ongoing projects that must re-compete for funding prior to the expiration of the original award.
National Institutes of Health (NIH)
The National Institutes of Health (NIH), a part of the U.S. Department of Health and Human Services, is the nation’s medical research agency.
No-cost Extension
A No-cost Extension is an extension of the period of performance beyond the expiration end date of the award established in the terms. Extensions are sometimes needed to allow the principal investigator to finish a project. No additional funding is provided by the sponsor.
Non-Competing Renewal
A renewal applied to a continuing project, i.e., one that need not compete with other projects for funding.
Non-Disclosure Agreement (NDA)
A Non-Disclosure Agreement (NDA) is an agreement permitting the exchange of confidential information between two or more parties (e.g., organizations, institutions, companies). The parties agree to limit the use of the confidential information to a particular purpose and not to disclose the information to third parties for a specified amount of time.
Notice of Award
A Notice of Award is a formal notification from the sponsor that an award is offered in response to an application submitted by MIT.
Notice of funding opportunity
Federal agencies must announce specific funding opportunities for Federal financial assistance that will be openly competed. The term openly competed means opportunities that are not directed to one or more specifically identified applicants.
O
Office of Foreign Assets Control (OFAC)
The office within the U.S. Treasury that administers and enforces economic embargoes and trade sanctions.
Office of Management and Budget (OMB)
The Office of Management and Budget (OMB) oversees the performance of federal agencies, and administers the federal budget.
Office of Research Computing and Data (ORCD)
The MIT Office of Research Computing and Data (ORCD) is a team of people and resources dedicated to supporting core computing and data needs of the entire MIT research and education community.
Office of Strategic Alliances, Transactions & Translation (OSATT)
The Office of Strategic Alliances, Transactions & Translation (OSATT) serves as a primary point of contact, both internally and externally, for engagement with industry and other non-federal sponsors.
Organized Research
All research and development activities of an institution that are separately budgeted and accounted for. (1) Sponsored Research means all research and development activities that are sponsored by Federal and non-Federal agencies and organizations. This term includes activities involving the training of individuals in research techniques (commonly called research training) where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function. (2) University Research means all research and development activities that are separately budgeted and accounted for by the institution under an internal application of institutional funds. University research, for purposes of this document, shall be combined with sponsored research under the function of organized research.
Other sponsored activities
Programs and projects financed by Federal and non-Federal agencies and organizations which involve the performance of work other than instruction and organized research. Examples of such programs and projects are health service projects, and community service programs. However, when any of these activities are undertaken by the institution without outside support, they may be classified as other institutional activities.
P
Pass-through entity
A non-Federal entity that provides a Federal award to a subrecipient to carry out a Federal program.
Peer Review
A system of evaluation of competitive proposals submitted for funding useing reviewers who are the professional equals of the principal investigator or program director responsible for directing or conducting the proposed project. Peer review is a form of objective review. It is legislatively mandated in some federal programs, and administratively required in others.
Period of Performance
In a sponsored award, the time period during which the proposed work will be completed and the funds awarded are available for expenditure by the recipient.
Post-differential Allowance Expenses
Expenses authorized for employees based abroad to provide additional compensation for services as a recruitment and retention tool. When the allowance is authorized, the employee’s base salary is increased accordingly.
Post-doc
Postdoctoral Associate or Fellow
Pre-award Costs Authorization
Authorization to incur allowable expense (sometimes up to a specified limit) on a project within a limited period before the award is made by the sponsor.
Pre-doc, Predoctoral graduate student
Graduate student
Pre-proposal, Preliminary proposal
A brief informal description of a project and estimated budget. The pre-proposal is sometimes submitted to determine the interest of a potential sponsor prior to submission of a formal proposal and are often submitted to the sponsor by the PI. A pre-proposal is also known as a preliminary, initial or Phase I proposal. Pre-proposals that are binding require RAS approval..
Price Analysis
Price Analysis is the process of examining and evaluating a prospective price without performing cost analysis; that is without evaluating the separate cost elements and profit of the subawardee included in the proposal.
Principal Investigator (PI)
The individual responsible for the conduct of research or other activity described in the proposal for an award.
Prior Approval
Written approval by the sponsor’s authorized official evidencing prior consent. Prior approval is required to significantly change aspects of the program from those originally proposed and approved, as specified by the sponsor.
Priority Score
A score derived from the rating given to a research proposal by each member on a review committee. The score is used to help determine which approved proposals will be granted awards, based on funds available.
Program Announcement
GA document describing a research opportunity from a funding agency. It may describe new or expanded interest in a particular extramural program, or it may be a reminder of a continuing interest in an extramural program. See also Broad Agency Announcement (BAA).
Program Income
Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the award.
Program Officer, Project Officer, Technical Representative
An individual designated by a sponsor as responsible for the technical, scientific, and/or programmatic aspects of a particular award. A program/project officer serves as the sponsor’s counterpart to the MIT principal investigator or project director. He or she deals with the grantee or contractor organization staff to assure programmatic progress. He or she is typically not authorized to change the terms of the award - these actions require an award modification executed by the Grant or Contract Officer.
Progress Report
Scheduled reports often required by a sponsor, summarizing progress to date on the research, finances or other aspects of the project.
Project Period
The period established in the award document during which sponsorship begins and ends. The project period may consist of one or more budget periods. (See also Budget Period.)
Property
Unless otherwise stated, real property, equipment, intangible property and debt instruments.
Proposal
An application for funding that contains all the information necessary to describe a project’s plans, staff capabilities, and the funds requested. Formal proposals are developed by a principal investigator and approved by the department head and dean, and RAS.
Public Domain
(Export Control) (22 CFR § 120.34) Refers to information that is already published and that is generally accessible or available to the public: (1) through sales at newsstands and bookstores; (2) through subscriptions that are available without restriction to any individual who desires to obtain or purchase the published information; (3) through second-class mailing privileges granted by the U.S. government; (4) at libraries open to the public or from which the public may obtain documents, including most university libraries; (5) through published patents; (6) through unlimited distribution at a conference, meeting, seminar, trade show, or exhibition, generally accessible to the public, in the United States (ITAR) or anywhere (EAR); (7) through public release (i.e., unlimited distribution) in any form (e.g., not necessarily in published form) after approval by the cognizant U.S. government department or agency, including websites accessible to the public for free and without the host’s knowledge of or control of who visits or downloads the software and/or information (clearly acceptable under EAR and likely acceptable under ITAR); and (8) through fundamental research in science and engineering at accredited institutions of higher learning in the United States where the resulting information is ordinarily published and shared broadly in the scientific community.
Public Health Service (PHS)
The Public Health Service (PHS) is the umbrella organization for agencies like NIH and CDC.
R
Research Assistant (RA)
Research Assistant (graduate student). "RA" may also refer to Research Administration or Research Administrator.
Reasonable Costs
A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person in the conduct of competitive business.
Rebudget
The act of amending a budget by moving funds from one category or line item to another; also called Budget Adjustment.
Recipient
An organization receiving financial assistance directly from Federal awarding agencies to carry out a project or program. The term includes public and private institutions of higher education, public and private hospitals, and other quasi-public and private non-profit organizations such as, but not limited to, community action agencies, research institutes, educational associations, and health centers. The term may include commercial organizations, foreign or international organizations (such as agencies of the United Nations) which are recipients, subrecipients, or contractors or subcontractors of recipients or subrecipients at the discretion of the Federal awarding agency. The term does not include government-owned contractor-operated facilities or research centers providing continued support for mission-oriented, large-scale programs that are government-owned or controlled, or are designated as federally-funded research and development centers.
Re-export
(Export Control) Refers to an actual shipment or the transmission of items subject to export regulations from one foreign country to another foreign country. For the purposes of the U.S. EAR, the export or reexport of items subject to the EAR that will transit through a country or countries to a new country, or that are intended for reexport to the new country, are deemed to be exports to the new country.
Research Administration Services
MIT’s Grant and Contract Administration support function. (Formerly the Office of Sponsored Programs.)
Research and Development
All research activities, both basic and applied, and all development activities that are supported at universities, colleges, and other non-profit institutions. “Research” is defined as a systematic study directed toward fuller scientific knowledge or understanding of the subject studied. “Development” is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes. The term research also includes activities involving the training of individuals in research techniques where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function.
Research Integrity
Practicing integrity in research and scholarship means planning, proposing, performing, reporting, and reviewing research in accordance with core values that help to ensure that the research enterprise advances scientific and scholarly knowledge that is reliable. As described by the National Academies of Sciences, Engineering, and Medicine, these core values include objectivity, honesty, openness, fairness, accountability, and stewardship.
Research Misconduct
Research misconduct is defined in MIT’s Policies & Procedures § 10.1 as fabrication, falsification, plagiarism, or deliberate interference in research activities.
Research Security
The U.S. government defines it as “safeguarding the research enterprise against the misappropriation of research and development to the detriment of national or economic security, related violations of research integrity, and foreign government interference.”
Responsible and Ethical Conduct in Research
MIT expects that all researchers at MIT carry out their work according to the highest ethical and professional standards. The responsible and ethical conduct of research (RECR) is critical for excellence in science and engineering, as well as maintaining the public's trust. MIT maintains an Institutional Plan to meet NSF’s Educational Requirements for the Responsible and Ethical Conduct of Research, as required under the “America Competes Act” Public Law 110-69-August 9, 2007
Restricted Parties
(Export Control) Individuals and entities with whom the university and its employees may not export to or engage in controlled transactions, except in limited circumstances. These include the Denied Persons List, Entity List, and Unverified List (Department of Commerce); the Debarred Parties Lists (Department of State); and the Specially Designated Nationals and Blocked Persons List (Department of Treasury).
Restricted Research
University research, development, or testing subject to:
- publication restrictions
- access and dissemination controls
- federally funded research with contract-specific national security restrictions
- accepting third-party controlled items or information
- providing access to, or defense services on, a defense article.
Restricted research is subject to EAR and ITAR regulations, and a license or other government approval may be required for foreign national participation.
Request for Payment (RFP)
A request for payment handled through the MIT Vice President for Finance Office.
Request for Proposal (RFP)
A standard request for price quotations from competing procurement sources. See also the terms Request for Quotation (RFQ) and Broad Agency Announcement (BAA).
Request for Quotations (RFQ)
A standard request for price quotations from competing procurement sources. See also the terms Request for Proposal (RFP) and Broad Agency Announcement (BAA).
S
Salaries and Wages
Costs for MIT employees to engage in the work performed.
Sanctioned Countries
Countries designated by the Office of Foreign Assets Control (OFAC) as having limited or comprehensive trade sanctions imposed by the United States for reasons of anti-terrorism, non-proliferation, narcotics trafficking, or other reasons.
Scope of Work
The description of the work to be performed on a project.
Senior Personnel
Professional personnel who are responsible for the scientific or technical direction of project.
Service Center
A Service Center (also known as a service facility or recharge operation) is essentially a “small business” operated by an academic department, interdepartmental laboratory or center (DLC) to facilitate departmental/institutional research.
Small Business Technology Transfer (STTR)
The Federal Small Business Technology Transfer program promotes research and development by domestic small businesses in cooperation with institutions of higher education. STTR funding is available through most federal funding agencies.
Society of Research Administrators (SRA)
A global research management society providing education, professional development and comprehensive information about research.
Sole Source Acquisition
A contract for the purchase of supplies or services that is entered into or proposed to be entered into by an agency after soliciting and negotiating with only one source.
Solicitation
As defined in the FAR, any request to submit offers or quotations to the Government. Solicitations under sealed bid procedures are called “invitations for bids.” Solicitations under negotiated procedures are called “requests for proposals.” Solicitations under simplified acquisition procedures may require submission of either a quotation or an offer.
Sponsor
The organization that funds a project via award of a contract, grant or cooperative agreement, or other agreement.
Sponsored Agreement
Any grant, contract, or other agreement between the institution and a sponsor.
Sponsored Research
All research and development activities that are sponsored by Federal and non-Federal agencies and organizations. This term includes activities involving the training of individuals in research techniques (commonly called research training) where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function.
Stipend
A payment made to an individual under a fellowship or training grant in accordance with pre-established levels. A stipend provides for the individual’s living expenses during the period of training.
Subaward
A secondary award directed to cooperatively working with a third party to carry out the program for which a primary award has been granted. In other words, a subaward agreement allows an additional party to complete a portion of the work described in the proposal for a primary award. See Subaward Overview
Subawardee
An organization that acts as a third party, engaging with MIT to perform a portion of a sponsored project.
Supplemental Proposal
A request to the sponsor for additional funds for an ongoing project during the previously approved performance period. A supplemental proposal may result from increased costs, modifications in design, or a desire to add a closely related component to the ongoing project.
Suspension of an award
An action by a Federal awarding agency that temporarily withdraws Federal sponsorship under an award, pending corrective action by the recipient or pending a decision to terminate the award by the Federal awarding agency.
System for Award Management (SAM)
A SAM registration is required for any entity to bid on and get paid for federal contracts or to receive federal funds.
T
Tax-Exempt Bonds
MIT uses tax-exempt bonds to finance many of its research facilities. U.S. tax laws prohibit the use of these facilities to benefit a private user (defined as a company, foundation, or state or local government). IRS Revenue Procedure 2007-47 (June 26, 2007) provides a more complete interpretation of the regulations, and outlines the uses that do not constitute a private business use (the "safe harbor"). In order to operate within these safe harbor provisions, MIT is not able to:
- Grant sponsors ownership of, or title to, research results or intellectual property.
- Grant licenses, pre-determine value, or cap or negotiate royalties, in research agreements, for intellectual property that has not yet been created.
Taxpayer Identification Number (TIN)
IRS code to be used by the offeror in reporting income tax and other returns. The TIN may be either a Social Security Number or an Employer Identification Number.
Technical assistance
Technical assistance may take forms such as instruction, skills training, working knowledge, and consulting services, and also may involve the transfer of technical data.
Technical data
(Export Control) Refers to information required for the design, development, production, manufacture, assembly, operation, repair, testing, maintenance, or modification of controlled articles. This includes information in the form of blueprints, drawings, plans, instructions, diagrams, photographs, etc. It may take forms such as blueprints, plans, diagrams, models, formulae, tables, engineering designs and specifications, and manuals and instructions written or recorded on other media or devices such as disk, tape, or read-only memories. The ITAR definition does not include information concerning general scientific, mathematical, or engineering principles commonly taught in schools, colleges, and universities, or information in the public domain.
Technology
As used in the management of export controls, any specific information and know-how (whether in tangible form, such as models, prototypes, drawings, sketches, diagrams, blueprints, manuals, or software—or in intangible form, such as training or technical services) that is required for the development, production, or use of a good, but not the good itself.
Technology Control Plan (TCP)
(Export Control) A MIT tool to safeguard ITAR, EAR, and other restricted material. It lays out a security plan and identifies responsible parties. It must be approved by the Vice President for Research before restricted material can be brought onto campus.
Technology Licensing Office (TLO)
The Technology Licensing Office (TLO) is the MIT department that evaluates, manages, and licenses MIT intellectual property including (patented) inventions, copyrighted works, and tangible material, supporting the commercialization of MIT technologies.
Technology transfer
Technology transfer refers to the formal licensing of technology to a third party. At MIT this process is managed and administered by the Technology Licensing Office (TLO).
Termination
The cancellation of Federal sponsorship, in whole or in part, under an agreement at any time prior to the date of completion.
Terms of Award
All legal requirements imposed on an agreement by the sponsor, whether by statute, regulation, or terms in the award document. The terms of an agreement may include both standard and special provisions that are considered necessary to protect the recipient’s and sponsor’s interests.
Testbed
An experimental proof of concept, technology demonstration, or pre-prototype.
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.
Total Direct Costs (TDC)
Total Direct Costs. The total of all direct costs of a project.
Total Project Costs
The total allowable direct and indirect costs incurred by an organization to carry out an approved project.
U
Unallowable cost
Any cost that, under the provisions of any pertinent law, regulation, or contract, cannot be included in prices, cost reimbursements, or settlements under a Government contract to which it is allocable.
Under-recovery
Under-recovery of F&A costs occurs when a sponsor does not fully reimburse MIT at its negotiated F&A rate. In these cases, other funding sources must be used to cover F&A costs. MIT does not waive or reduce the F&A costs of any sponsored research project.
Unexpended balance
The portion of the funds authorized by the awarding entity that has not been expended by the recipient during the approved project period and is determined by deducting the cumulative expenditures from the authorized total.
Uniform Guidance (UG)
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards is a comprehensive grants management policy. It is abbreviated OMB Uniform Guidance at 2 CFR part 200, Uniform Guidance, or UG.
Unique Entity Identifier (UEI)
A unique identifier number which facilitates work with DoD, FEMA, and other government and federal agencies.
University Research
All research and development activities that are separately budgeted and accounted for by the institution under an internal application of institutional funds.
Unsolicited Proposal
A proposal submitted to a sponsor that is not in response to an RFP, RFA, or program announcement.
V
Vacation Accrual
For research employees, the vacation accrual rate represents vacation time earned and accrued during each cost accounting period for the staff, support staff, and service staff effort on research cost objectives. It is based on the distribution of the research salaries and wages of the employees being accrued.
Vendor
A dealer, distributor, merchant, or other seller providing goods or services that are required for the conduct of a Federal program. These goods or services may be for an organization’s own use or for the use of beneficiaries of the Federal program.
Vice President for Finance (VPF)
The office of the Vice President for Finance is charged with the stewardship of the Institute’s financial resources for 21st-century innovations in education and research, in Cambridge and around the world.
W
WBS Element
A WBS (Work Breakdown Structure) element is a cost object in SAP that collects expenses and revenues related to sponsored projects. Many projects have several WBS elements associated with them, forming a WBS hierarchy. Also known as account number.
Workspace
Workspace is the standard way for organizations or individuals to apply for federal grants in Grants.gov. Workspace is a shared online environment where members of a grant team may simultaneously access and edit different forms within an application.
Weighted Guidelines
Weighted Guidelines is a structured technique for establishing the subaward administrator’s negotiating position on profit. The technique is also used as a basis for documenting and explaining the final agreement reached between MIT and the subawardee. The weighted guidelines method ensures consideration of the relative value of appropriate profit factors, including the subawardee’s degree of performance risk, subawardee’s cost contracts, the risk imposed on the subawardee by the type of award, facilities investment and working capital.