UCLA Research Administration Glossary

Account
At UCLA, an account number is 6 digits long and linked to a fund. The first 2 digits of expenditure accounts reflect the purpose of the account (such as 40-instruction, 44-research, 77 and 78-student financial aids etc.). The last four digits reflect the organization (school or college) and department that will control the account. The other types of accounts linked to an extramural fund are revenue (2XXXXX), unexpended balance account (1198XX), accounts receivable accounts (11XXXX), Program Income (XXXX10), and other balance sheet accounts used by central administrations. See the Linking Expense Accounts to Sponsored Award Funds reference sheet.

Allowable Costs
The Code of Federal Regulations (CFR) defines allowable costs as those that are: 1. Reasonable; 2. Allocable to the project; and 3. Given consistent treatment by use of generally accepted accounting principles. They must also conform to any limitations or exclusions set forth by the sponsor award terms or CFR.

Amendment
See "Modification".

Animal Research
The use of live or dead vertebrate animals for the purpose of advancing scientific knowledge and improving the health and well-being of humans and other animals.

Animal Research Approval
University approval obtained by a PI to conduct research that involves experiments on or treatment of animals. If animals are involved, approval is obtained from the Chancellor’s Animal Research committee (ARC). The ARC is located in the Research Policy and Compliance (RPC).

Animal Research Committee (ARC)
At UCLA, the ARC is under the umbrella of the Research Safety and Animal Welfare Administration (RSAWA). The ARC is an independent research review committee mandated by the Animal Welfare Act and the PHS Policy on Humane Care and Use of Laboratory Animals (PHS Policy). The committee reviews all proposed animal subject work at UCLA.

Assistance Living Number (ALN)
Catalog of federal programs and funding. The ALN is how federal funding to individual awardees is tracked.

Assurances
UCLA has a complete list of certifications with which it must comply to meet Federal requirements before entering into contracts and agreements with the Federal government (i.e., conflict of interest, debarment and suspension, etc.)

Authorized Organizational Representative (AOR)
Individual authorized to submit applications and take other actions on behalf of the organization. The specific responsibilities and actions vary by sponsor. At UCLA, this is the contract and grant officer/analyst or assistant/associate director.

Automated Clearinghouse (ACH)
A nationwide system of electronically transferring funds between financial institutions.

Award
Agreement to provide funding for a particular project.

Award Amount
Funds that have been obligated by a funding agency for a particular project. This term is used for both original award and supplements.

Award Snapshot
Prepared by the responsible OCGA staff member, summarizes the essential terms of the grant or contract, including the period of performance, the amount of funding and method of payment, the indirect cost rate, the dates on which any technical and financial reports are due.

Basic Research
Research directed toward an increase of knowledge where the primary aim of the investigation is a fuller knowledge or understanding of the subject under study rather than a clear or direct practical application.

Broad Agency Announcement (BAA)
An announcement that is general in nature and that identifies areas of research interest, including criteria for selecting proposals, and soliciting the participation of all offerors capable of satisfying the government’s needs.

Budget
The detailed statement outlining estimated project costs to support work under a grant or contract.

Budget Period
The interval of time, usually twelve months, into which the project period is divided for budgetary and funding purposes.

Capital Program
Conceptualization, planning, design and construction of capital improvement projects, including financial strategies, architectural design, review of plans and specifications, environmental reviews, construction contracts and agreements, and staging plans.

Carryover/Carryforward
The process of carrying forward unobligated funds remaining at the end of the budget period to the next budget period. Sponsors may or may not allow carryover, with our without sponsor prior approval.

Certifications
See "Assurances".

Classified Research
Research sponsored by a Federal government entity that involves restrictions imposed, by agreement or otherwise, on the distribution or publication of the research findings, or results for a specified period or for an indefinite duration following completion of the research. UCLA does not do classified research.

Clinical Research
Medical science that determines the safety and effectiveness of medications, devices, diagnostic products and treatment regimens intended for human use. These may be used for prevention, treatment, diagnosis or for relieving symptoms of a disease.

Clinical Trial Agreement (CTA)
A legally binding contract that outlines the terms and conditions under which a clinical trial will be conducted.

Clinical Trial/Clinical Study (CT/CS)
A special category of activity that combines research with the testing of practical applications in biomedicine. Clinical trials/studies are usually funded by commercial sponsors seeking approval of new pharmaceutical products or treatments.

Clinical Trials Contracts and Strategic Relations (CTC&SR)
UCLA office with delegated authority for clinical trials supported by industry sponsors.

Closeout
The completion of all work on a sponsored project, followed by the accounting of all costs and the filing of all required final reports; financial, technical, equipment, and patents and inventions, and any other reports required by the sponsor.

Code of Federal Regulations (CFR)
Code of federal rules and regulations published in the Federal Register by the departments and agencies of the federal government.

Cognizant Audit Agency
The office designated to perform audits on behalf of the Federal government for sponsored projects at a University. The cognizant audit agency for UCLA is the Department of Health and Human Services (DHHS).

Co-Investigator (co-I)
A senior or key investigator involved in a study who does not have the overall responsibility and authority of the Principal Investigator (PI). Sponsors designate specific roles.

Competing Proposal
Proposals submitted for the first time or unfunded proposal that is resubmitted; must compete for research funds. Ongoing projects must compete again (renewal) if the term of the original award has expired.

Competitive Renewal Proposal
A competitively reviewed proposal requesting additional funds and an additional project period beyond the current project period.

Confidentiality Agreement (CDA)
A formal agreement between UCLA and an outside entity that protects the confidential information generated at UCLA and/or that of our outside collaborators.

Conflict of Interest Review Committee (CIRC)
A faculty committee charged with reviewing conflict of interest matters when a faculty member submits a "Statement of Economic Interests" Form (700-U, 700-KP, 740 or eDGE) with a positive disclosure, stating they have financial or other interest in a project.

Continuation Project/Non-Competing
Applicable to grants and cooperative agreements only. A project approved for multiple-year funding, although funds are typically committed only 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. Continuation projects do not compete with new project proposals and are not subjected to peer review beyond the initial project approval.

Consortium
A consortium includes two or more institutions working on the same research project. Each institution may be funded directly by the supporting agency or one prime institution may subaward out the funds to the other members of the consortium.

Contract
Agreement to provide support for research or other activities in return for a set statement of work or deliverables. For an award to be considered a contract, it normally must contain all of the following elements: (1) Detailed financial and legal requirements and a specific statement of work to be performed, (2) A specific set of deliverables and/or reports to the sponsor, (3) Separate accounting procedures, (4) Legally binding contract clauses, (5) Benefits of the project accrue first to the sponsor, then to the University, then to the nation.

Contract and Grant Officer/Analyst (C&G Analyst)
The persons in the Office of Contract and Grant Administration who manage the intricacies of contract and grant management, and are delegated representatives of the University in matters pertaining to the administration of extramural proposals and awards.

Cooperative Agreement
Financial assistance mechanism that supports the conduct of research or other activities as described in a general scope of work where the sponsor remains involved in the project during its performance.

Co-Principal Investigator (co-PI)
Investigator sharing equal responsibility for the direction of a research program. (PHS/NIH does not recognize the concept of co-PI).

Cost Accounting Standards (CAS)
Federally mandated accounting standards intended to ensure uniformity in budgeting and spending funds. Incorporated into 2 CFR 200, cost accounting standards include requirements for acceptable and consistent cost accounting practices for recipients of Federal funds.

Cost Center (CC)
Cost center further divides a department’s expenditure and revenue accounts into subunits, helping to break down a department’s accounting into more granular units. A cost center may be defined by a specific function within a project or department.

Cost Reimbursement (CR)
A type of agreement whereby payments are based on actual allowable costs incurred in performance of the work.

Cost Sharing
A general term, used as a noun or adjective, that can describe virtually any type of arrangement in which more than one party supports research, equipment acquisition, demonstration projects, programs, or institutions.

Cost Transfer
A system that allows department administrators to correct object codes and move or transfer payroll and non-payroll expenses from one account/fund to a different account/fund source.

Data Transfer Use Agreement
See "Data Use Agreement (DUA)".

Data Use Agreement (DUA)
An agreement type that, when on its own, does not include funding (a nonmonetary agreement). A DUA is an agreement meant to specifically address use of data. DUAs can also be incorporated into monetary agreements when data will be transferred/shared between the institutions that are party to the agreement.

Dual Use Research of Concern (DURC)
Life sciences research that can provide knowledge, information, products and technologies, but could also be used to pose a threat to public safety.

Deficit
The condition where total expenditure and encumbrances exceed an appropriation.

Direct Costs
Clearly identifiable costs related to a specific project. General categories of direct costs include, but are not limited to, salaries and wages, fringe benefits, supplies, contractual services, travel and communication, equipment, and computer use.

Data Universal Numbering System (DUNS)
"A number issued by Dun & Bradstreet. It is assigned to a
unique (1) business entity/identity and can be used globally to identify the business entity. Dun & Bradstreet first verify a business’s existence through multiple sources. The Federal government transitioned from use of the DUNS to use of a Unique Entity Identifier (UEI) in April 2022."

Deliverable
Tangible or intangible outputs that result from the research process, representing the work done and the knowledge gained. This can include progress reports.

Effort Reporting
Method of certifying to the granting agencies that the effort required as a condition of the award has actually been completed.

Effort Reporting System (ERS)
UC-wide tool that automates, streamlines and simplifies the effort reporting and certification process and provides comprehensive information on all effort expended on federally sponsored projects.

Electronic Disclosure Gateway (eDGE)
The electronic system that UCLA uses to collect disclosures specifically in regard to PHS (NIH, CDC, etc.) and DOE research.

Electronic Research Administration (eRA)
Conducting research administration by utilizing electronic resources such as the internet, the web, form templates, databases, and other electronic tools.

Encumbrance
A transaction that reflects University’s legal obligation to pay for goods or services ordered through a formal purchase order or various maintenance, consultant, rental and lease agreements.

Entity Identification Number (EIN)
Issued by the IRS for tax purposes. Many may be assigned to a unique (1) business entity/identity. The identifier may change. The number is specific to the U.S.

Equipment
Equipment included in a project budget could be general purpose equipment, equipment which is not limited to use for research, scientific, or other technical activities (ex. office equipment, printing equipment, vehicles, etc.) or special purpose equipment, equipment which can be used only for research or other technical activities. Inventorial Equipment has specific UCLA definition. See "Equipment (Inventorial)".

Equipment (Inventorial)
Items owned by or in the custody of UCLA that jave an acquisition cost of $5,000 or greater (including sales tax, shipping and any installation costs), are not disposable or consumable, stand alone, have a useful life of at least one year, and qualify as tangible personal property (can be appraised for value).

Expanded Authorities
Policy implementation by some Federal granting agencies which delegate certain prior approval authorities to grantee institutions. This delegation allows for internal University approval of administrative and spending actions, thus avoiding delays in project progress.

Extramural Proposal Approval and Submission Summary (EPASS)
A unique UCLA term that refers to the form that must be completed and signed by the PI, the department chair, director or dean before a proposal can be submitted to the Office of Contract and Grant Administration for review and submission to a sponsor.

Extramural Fund Management (EFM)
The UCLA office that provides financial management support of sponsored project funds for the UCLA research community. This includes financial reporting, invoicing, cash management, accounts receivable management, financial compliance oversight (effort reporting, cost transfers, unallowable expenses), and audit support.

Facilities & Administrative Costs (F&A Costs)
See "Indirect Costs".

Federal Acquisition Regulations (FAR)
The primary set of rules governing how the US government acquires goods and services. It provides a standardized framework for all executive agencies, ensuring a fair and transparent procurement process. The FAR is part of the broader Federal Acquisition System, which aims to maximize value, minimize costs, and encourage competition.

Federal Awardee Performance and Integrity Information System (FAPIIS)
Government website making the following information of awarded institutions publicly available: Defective Pricing; DoD Determination of Contractor Fault; Non-Responsibility Determination; Recipient Not-Qualified Determination; Termination for Cause; Termination for Default; and Termination for Material Failure to Comply, Suspension/Debarment information if the entity has any of these records and Administrative Proceedings information entered by the company.

Federal Demonstration Partnership (FDP)
A cooperative initiative among Federal agencies and institutional recipients of Federal funds. It was established to increase research productivity by streamlining the administrative process and minimizing the administrative burden on PIs, while maintaining effective stewardship of Federal funds. The FDP Expanded Clearinghouse is an online database that provides publicly available organizational profiles for pass-through entities. The FDP FCOI Clearinghouse is a central online platform for institutions to self-certify compliance with U.S. federal funding agency regulations regarding Financial Conflicts of Interest (FCOI).

Federally Funded Research and Development Center
Federally-funded laboratory that provide federal agencies with R&D capabilities that cannot be effectively met by the federal government or the private sector alone.

Federal-Wide Assurance (FWA)
The Federal Policy (Common Rule) for the protection of human subjects requires that each institution "engaged" in Federally-supported human subject research file an Assurance with the DHHS Office of Human Research Protections (OHRP). The Assurance formalizes the institution's commitment to protect human subjects. UCLA's Federalwide Assurance (FWA00004642) was approved in January 2003 and remains active unless otherwise notified. The FWA expiration date is revised each time UCLA's FWA is modified.

Final Report
The final technical or financial report required by the sponsor to complete a research project.

Financial Conflict of Interest (FCOI)
A Significant Financial Interest that could directly and significantly affect the design, conduct or reporting of a research activity. Refer to the FCOI Decision Tool for assistance identifying the required FCOI disclosures.

Financial Journal
Financial journals are used for recording financial transactions. Extramural Fund Management (EFM), the other central accounting units, and some departmental staff are designated to process financial journals. The financial journal shows the Full Accounting Units to be debited and credited, together with an explanatory description of the transaction.

Firm Fixed-Price (FFP)
A type of agreement whereby payment is not based on actual cost expended but upon a mutually agreed upon price.

Fiscal Year (FY)
Any twelve-month period for which annual costs are kept. UCLA's fiscal year is July 1 - June 30..

Freedom of Information Act (FOIA)
The Freedom of Information Act (FOIA) is a federal law that applies to Federal agencies. It requires federal agencies to make documents available to the public, including documents that federal agencies may have obtained from UCLA. Because UCLA is a state institution, its public records, including the public records of its faculty, are subject to the California Public Records Act ("CPRA").

Full Accounting Unit (FAU)
At UCLA, the FAU and facilitates effective management reporting, financial control and analysis. The FAU is made up of 32 characters and includes seven data fields, such as location, account, cost center, fund, project code, sub, object and source.

Fund Number
At UCLA, a five digit number, linked to an account number, that indicates the source of funds. The fund, allocated for the purpose of meeting certain programmatic or contractual objectives, often has associated regulations, restrictions or limitations that require separate budgeting and accounting. A fund number is required to begin spending award monies.

Funding Opportunity Announcement (FOA)
A term associated with Grants.gov funding announcements.

Gift
Voluntary contributions made to the University that are motivated by a Funder’s charitable intent, for which the Funder receives no substantial return benefit and over which the Funder does not retain control.

Grant
A financial assistance mechanism to support the conduct of research or other activities as described in a general scope of work.

Grantee
The recipient of a grant. When the University accepts a grant award, on behalf of an individual, it becomes the grantee.

Human Subject Research
The systematic investigation, including research development, testing and evaluation, designed to develop or contribute to generalizable knowledge that involves human participants.

Human Subjects Approval
University approval obtained by a PI to conduct research that involves experiments on or treatment of human subjects. If humans are involved, approval is obtained from the Institutional Review Board (IRB). The IRB is located in the Office of the Human Research Protection Program (OHRPP). 

Indirect Cost Base
The amount of direct costs to which to apply the indirect cost rate.

Indirect Cost Rate
The percentage to apply to the Indirect Cost Base Base. UCLA applies our Federally-negotiated indirect cost rates unless the sponsor states otherwise.

Indirect Costs
Actual costs incurred during the normal business activities of an organization that cannot be readily identified with or directly charged to a specific project or activity. Include instruction and departmental research, library services, public service, and other institutional activities. Indirect costs are real, auditable costs incurred by the University each time it accepts an award for a sponsored project. If the University does not collect full reimbursement for these costs, other University resources must be used to subsidize them.

Individual Fellowship
A financial and intellectual reward for a student's personal and academic achievements, as well as the recognition of future potential. These awards generally include a stipend paid to the student and may also include payment of fees and other educational costs.

Informed Consent
The voluntary agreement obtained from a subject (or the subject’s legally authorized representative) to participate in research or related activity, before participating in that activity. The consent must permit the individual (or legally authorized representative) to exercise free power of choice without undue inducement or any element of deceit, fraud, force, duress, or other form of coercion or constraint.

In-Kind Contribution
A non-case commitment (such as contributed effort, facilities, use or supplies) to share the costs of a sponsored project. In-kind contributions can be a form of cost share.

Institutional Animal Care and Use Committee (IACUC)
See "Animal Research Committee (ARC)".

Institutional Authorized Official
See "Authorized Organizational Representative (AOR)".

Institutional Biosafety Committee (IBC)
UCLA local review body responsible for oversight of all research activities – including teaching laboratories – involving the use of hazardous biological material and recombinant or synthetic nucleic acids, as required and outlined in the NIH Guidelines for Research Involving Recombinant or Synthetic Nucleic Acid Molecules (NIH Guidelines) and the CDC/NIH Biosafety in Microbiological and Biomedical Laboratories (BMBL). The IBC is under Research Compliance and Policy (RPC).

Institutional Review Board (IRB)
Committee reviewing the conduct of research involving human subjects that is conducted by UCLA faculty and staff (conducting studies involving human subjects within the course and scope of their duties) as well as UCLA students (conducting studies involving human subjects within the course of their studies). The function of the IRB is to ensure adherence to all federal, state, local, and institutional regulations concerning the protection of human subjects in research. UCLA IRB review is required for both funded and non-funded human subjects research.

Instruction
Training University of California students, personnel, or prospective employees in research or in the techniques or practices pertinent to the delivery of health services in the particular area of concern that occurs outside of a clinical setting (e.g., classroom or laboratory). This includes training and individual fellowships.

Intellectual Property (IP)
Results of research conducted by the University that have potential value for practical applications or other uses by the public. Major examples of intellectual property are inventions, computer software, biological materials, and original writings. When it is in the interest of the University, or otherwise necessary, a patent or copyright is obtained to protect intellectual property rights.

Interpersonnel Agreement (IPA)
A federal funding reimbursement mechanism to enable UCLA personnel to perform activities at a non-UC agency for a defined period of time.

Intramural Funding
Funding provided by UCLA to support projects at UCLA.

Invoicing
For some extramural awards, the sponsor initiates payment only after receiving a UCLA invoice with or without expenditure breakdown. Extramural Fund Management (EFM) prepares the invoices based on general ledger expenses, submits invoices to sponsors, and records sponsor payments of invoices.

Key Personnel
The personnel involved in the design, conduct and/or reporting of a project. Sponsors define the term key personnel for their projects. The term usually applies to the senior members of the project staff.

Limited Submission Opportunity (LSO)
A funding solicitation that limits the number of submissions from an organization. Participation in an internal selection process is required to apply for LSOs.

Master Agreement
A contract where the parties agree to terms and conditions that will govern future transactions, such as Task Orders.

Material Transfer Agreement (MTA)
A written agreement entered into by a provider and a recipient of research material. The purpose of the MTA is to protect the intellectual and other property rights of the provider, while permitting research with the material to proceed. MTAs are typically non-monetary.

Modification
Modification to an existing fully-executed grant or contract.

Modified Total Direct Cost (MTDC)
Base upon which the Federally negotiated indirect cost rates are applied. MTDC is derived by excluding certain costs from the direct cost total. Exclusions include: equipment, patient care, alterations and renovations, space rental, tuition remission, subawards to other UC campuses, and in all other subawards, any amount beyond the first $25,000.

Multiple Campus Agreement (MCA)
An agreement between two UC campuses that transfers a substantive portion of a project under a prime award (grant, cooperative agreement, or contract) from one UC campus to another UC campus.

Multiple Principal Investigator (MPI)
Investigators that share the responsibility for technical compliance, completion of programmatic work, and fiscal stewardship of sponsor funds. The MPI model is recognized by NIH.

No-Cost Extension (NCE)
An extension of the existing fully-executed grant or contract without funding.

Nondisclosure Agreement (NDA)
See "Confidentiality Agreement (CDA)".

Office of Contract and Grant Administration (OCGA)
UCLA office that reviews and authorizes proposals for submission, and negotiates and accepts agreements with government, non-profit, and higher education organizations.

Office of Human Research Protection Program (OHRPP)
The UCLA office that, in partnership with the research community, is responsible for ensuring the safety and welfare of participants in Human Research Projects conducted under the auspices of UCLA.

Office of Research Administration (ORA)
The UCLA office that provides operational infrastructure, regulatory compliance oversight and guidance, financial management and reporting, and administrative services in support of the UCLA research program and the faculty, staff and students who are part of the campus research community.

Office of Research Information Systems (ORIS)
The UCLA office that works integrally with VCR organizations to design, develop, maintain, and operate campus-wide enterprise systems critical to UCLA's research community.

Office of Research Data Management (ORDM)
Office of Research Administration (ORA) unit that maintains the official institutional record of proposal and award information related to the campus research enterprise. ORDM works closely with our business partners (OCGA, Extramural Fund Management (EFM), Clinical Trials Contracts and Strategic Relations (CTC&SR), and Technology Development Group (TDG)) to ensure timely award processing and high data quality.

Office of Business and Finance Services (OBFS)
The UCLA office that provides core business services to seven units within the Office of Research Administration (ORA) and the Office of Vice Chancellor for Research (VCR). This includes human resources and payroll, financial monitoring and analysis, purchases and reimbursements, and building operations and space management.

Organized Research
The investigation to further knowledge or understanding of the subject under study (basic research) or determining/expanding the potential of new scientific discoveries or improvements in technology, materials, processes, methods and devices, and attempts to advance the state of the art (applied).

Other Service
An agreement for services which the University provides or makes available which do not fit within the categories of training or public service, such as the use of University facilities by for-profit entities.

Other Sponsored Activity
Activities that are not organized research or instruction. This includes public and other service.

Other Transaction Agreement (OTA)
Legally binding instruments that may be used to engage industry and academia for a broad range of research and prototyping activities. OTAs are typically defined by what they are not: they are not standard procurement contracts, grants, or cooperative agreements. As such, they are generally not subject to the federal laws and regulations that apply to government procurement contracts (e.g., FAR/DFARS).

Other Transaction Agreement Subaward (OTA Subaward)
Subaward Agreements under a Prime Other Transaction Agreement (OTA) to another entity that provides support to UCLA. This Subaward may be used to engage industry and academia for a broad range of research and prototyping activities.

Outgoing Subaward
Outgoing third-party agreement to fund a portion of the scope of work of an extramurally funded award. This includes subgrants.