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Disallowed costs Those charges to a Federal award that the Federal awarding agency or pass-through entity determines to be unallowable, in accordance with the applicable Federal statutes, regulations, or the terms and conditions of the Federal award. Generally, NIH awards are discretionary. See Non-Discretionary Award. Domestic organization A public including a State or other governmental agency or private non-profit or commercial organization An organization, institution, corporation, or other legal entity, including, but not limited to, partnerships, sole proprietorships, and limited liability companies, that is organized or operated for the profit or benefit of its shareholders or other owners.

See definition of New Investigator. Entity Identification Number A three-part coding scheme of 12 characters used in PMS to identify organizations and individuals. The first character identifies the recipient as an organization or an individual.

The next nine characters are the Employer Identification Number. The last two characters are a suffix to provide distinction between organizational entities that are assigned a single EIN and those that have more than one.

Also known as Payment System Identifier. See also capital assets , computing devices , general purpose equipment , information technology systems , special purpose equipment , and supplies. The eRA Commons is divided into both unrestricted and restricted portions that provide for public and confidential information, respectively.

Expanded authorities A standard term of all NIH awards to allow recipients several flexibilities to waive the requirement for prior approval Written approval by an authorized HHS official, e. NIH extended expanded authorities to all NIH awards except for the provision to automatically carry over unobligated balances for certain awards.

The charges may be reported on a cash or accrual basis, as long as the methodology is disclosed and is consistently applied. For reports prepared on a cash basis, expenditures are the sum of: Cash disbursements for direct charges for property and services; The amount of indirect expense charged; The value of third-party in-kind contributions applied; and The amount of cash advance payments and payments made to subrecipients. For reports prepared on an accrual basis, expenditures are the sum of: Cash disbursements for direct charges for property and services; The amount of indirect expense incurred; The value of third-party in-kind contributions applied; and The net increase or decrease in the amounts owed by the non-Federal entity for: Goods and other property received; Services performed by employees, contractors, subrecipients, and other payees; and Programs for which no current services or performance are required such as annuities, insurance claims, or other benefit payments.

Federal award Depending on the context, in either paragraph 1 or 2 of this section: 1 i The Federal financial assistance that a non-Federal entity receives directly from a Federal awarding agency or indirectly from a pass-through entity, as described in 2 CFR Part Federal award date The date when the Federal award is signed by the authorized official of the Federal awarding agency.

Federal Award Identification Number A unique number assigned to a financial assistance award to assist recipients in correctly reporting subawards. The FAIN can be found on the notice of award. Federal awarding agency The Federal agency that provides a Federal award directly to another entity.

See also Awarding IC. Federal Demonstration Partnership A cooperative initiative among some Federal agencies, including NIH, selected organizations receiving Federal funding for research, and certain professional associations.

Its efforts include demonstration projects intended to simplify and standardize Federal requirements in order to increase research productivity and reduce administrative costs. Federal financial assistance Federal financial assistance means assistance that non-Federal entities receive or administer in the form of: Grants; Cooperative agreements; Non-cash contributions or donations of property including donated surplus property ; Direct appropriations; Food commodities; and Other financial assistance except assistance listed in paragraph b of this section.

For 2 CFR Part Federal financial assistance does not include amounts received as reimbursement for services rendered to individuals as described in 2 CFR Part Federal institution A Cabinet-level department or independent agency of the executive branch of the Federal government or any component organization of such a department or agency.

For the purposes of this document, this term is used in the context of a Federal institution as a recipient. Federal program All Federal awards which are assigned a single number in the Assistance listings. When no Assistance listing number is assigned, all Federal awards to non- Federal entities from the same agency made for the same purpose should be combined and considered one program. Notwithstanding paragraphs 1 and 2 of this definition, a cluster of programs.

Federal share The portion of the total project costs that are paid by Federal funds. Federalwide Assurance The Federalwide Assurance is the only type of assurance of compliance accepted and approved by OHRP for institutions engaged in non-exempt human subjects research conducted or supported by HHS. Fee An amount, in addition to actual, allowable costs, paid to an organization providing goods or services consistent with normal commercial practice.

This payment also is referred to as profit. Financial conflict of interest A financial conflict of interest exists when the recipient's designated official s reasonably determines that an investigator's significant financial interest could directly and significantly affect the design, conduct, or reporting of the PHS-funded research.

Foreign component The performance of any significant scientific element or segment of a project outside of the United States, either by the recipient or by a researcher employed by a foreign organization, whether or not grant funds are expended. Activities that would meet this definition include, but are not limited to, 1 the involvement of human subjects or animals, 2 extensive foreign travel by recipient project staff for the purpose of data collection, surveying, sampling, and similar activities, or 3 any activity of the recipient that may have an impact on U.

Examples of other grant-related activities that may be significant are: collaborations with investigators at a foreign site anticipated to result in co-authorship; use of facilities or instrumentation at a foreign site; or receipt of financial support or resources from a foreign entity.

Foreign public entity 1 A foreign government or foreign governmental entity; 2 A public international organization, which is an organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act 22 U. For-profit organization An organization, institution, corporation, or other legal entity that is organized or operated for the profit or financial benefit of its shareholders or other owners.

A for-profit organization is considered to be a small business if it is independently owned and operated, if it is not dominant in the field in which research is proposed, and if it employs no more than persons. Also see definition for small business concern. The organization's policy must be applied consistently regardless of the source of support.

Funding opportunity announcement A publicly available document by which a Federal Agency makes known its intentions to award discretionary grants or cooperative agreements, usually as a result of competition for funds. Funding opportunity announcements may be known as program announcements, requests for applications, notices of funding availability, solicitations, or other names including Notices of Funding Opportunity NOFO , as described in 2 CFR Part depending on the Agency and type of program.

Funding opportunity announcements can be found at grants. General purpose equipment Equipment which is not limited to research, medical, scientific or other technical activities. Examples include office equipment and furnishings, modular offices, telephone networks, information technology equipment and systems, air conditioning equipment, reproduction and printing equipment, and motor vehicles.

See also " Equipment " and "Special Purpose Equipment. Does not include an agreement that provides only: Direct United States Government cash assistance to an individual; A subsidy; A loan; A loan guarantee; or Insurance. See also Cooperative Agreement. Grants Management Officer An NIH official responsible for the business management aspects of grants and cooperative agreements, including review, negotiation, award, and administration, and for the interpretation of grants administration policies and provisions.

These activities include, but are not limited to, evaluating grant applications for administrative content and compliance with statutes, regulations, and guidelines; negotiating grants; providing consultation and technical assistance to recipients; and administering grants after award. It provides a single interface for agencies to announce their grant opportunities and for all applicants to find and apply for those opportunities.

Grant-supported project or activity Those activities specified or described in a grant application or in a subsequent submission that are approved by an NIH IC The NIH organizational component responsible for a particular grant program or set of activities. Honoraria Payments given in support of professional services for the purpose of conferring distinction or to symbolize respect, esteem, or admiration.

In other words, if the service is related to research oversight, research supervision, co-authoring research papers, then the payments are not honoraria but considered research funding. Hospital A facility licensed as a hospital under the law of any state or a facility operated as a hospital by the United States, a state, or a subdivision of a state.

Also includes a non-profit or commercial hospital or a medical care provider component of a non-profit organization for example, a foundation. Human Fetal Tissue Human Fetal Tissue is defined as tissue or cells obtained from a dead human embryo or fetus after a spontaneous or induced abortion or stillbirth.

This definition does not include established human fetal cell lines. Research involving the transplantation of human fetal tissue must be conducted in accordance with applicable Federal, State and local laws as well as NIH guidance. Human subject Revised Common Rule 45 CFR Part 46, effective July 19, : A living individual about whom an investigator whether professional or student conducting research: Obtains information or biospecimens through intervention or interaction with the individual, and uses, studies, or analyzes the information or biospecimens; or Obtains, uses, studies, analyzes, or generates identifiable private information or identifiable biospecimens.

Pre Common Rule 45 CFR Part 46, effective July 19, : A living individual about whom an investigator whether professional or student conducting research: Data through intervention or interaction with the individual; or Identifiable private information.

Impact score The impact score is the rating which is assigned to an individual application by an SRG and designates the reviewers' assessment of scientific and technical merit of the application. For research projects, this is defined as the likelihood for the project to exert a sustained, powerful influence on the research field s involved, in consideration of established review criteria.

The impact score is one mechanism by which the SRG makes a recommendation to the funding component concerning the application's scientific and technical merit. Impact scores may be numeric 10 - 90 or alphabetical ND, for example. Improper payment 1 Any payment that should not have been made or that was made in an incorrect amount including overpayments and underpayments under statutory, contractual, administrative, or other legally applicable requirements; and 2 Includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received except for such payments where authorized by law , any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper.

Indian tribe or "federally recognized Indian tribe" Any Indian tribe, band, nation, or other organized group or community, including any Alaska Native village or regional or village corporation as defined in or established pursuant to the Alaska Native Claims Settlement Act 43 U. Chapter 33 , which is recognized as eligible for the special programs and services provided by the United States to Indians because of their status as Indians 25 U.

Indirect costs See facilities and administrative costs definition. Information technology systems Computing devices, ancillary equipment, software, firmware, and similar procedures, services including support services , and related resources. See also computing devices and equipment. Innovation Something new or improved, including research for 1 development of new technologies, 2 refinement of existing technologies, or 3 development of new applications for existing technologies. For the purposes of PHS programs, an example of innovation would be new medical or biological products for improved value, efficiency, or costs.

Institute or Center The NIH organizational component responsible for a particular grant program or set of activities. Government Principles for the Utilization and Care of Vertebrate Animals used in Testing, Research, and Training , and requires the recipient to maintain an animal care and use program based on the Guide for the Care and Use of Laboratory Animals.

Institutional base salary The annual compensation paid by an organization for an employee's appointment, whether that individual's time is spent on research, teaching, patient care, or other activities. Base salary may not be increased as a result of replacing organizational salary funds with NIH grant funds. Institutional Review Board IRB An administrative body established to protect the rights and welfare of human research subjects recruited to participate in research activities conducted under the auspices of the organization with which it is affiliated.

The Institutional Review Board has the authority to approve, require modifications in, or disapprove all research activities that fall within its jurisdiction. Intangible property Property having no physical existence, such as trademarks, copyrights, patents and patent applications and property, such as loans, notes and other debt instruments, lease agreements, stock and other instruments of property ownership whether the property is tangible or intangible.

Intergovernmental Personnel Act IPA The Intergovernmental Personnel Act Mobility Program provides for the temporary assignment of personnel between the Federal Government and state and local governments, colleges and universities, Indian tribe or "federally recognized Indian tribe" governments, federally funded research and development centers, and other eligible organizations. The goal of the Intergovernmental Personnel Act mobility program is to facilitate the movement of employees, for short periods of time, when this movement serves a sound public purpose.

Internal control over compliance requirements for Federal awards A process implemented by a non-Federal entity designed to provide reasonable assurance regarding the achievement of the following objectives for Federal award: Transactions are properly recorded and accounted for, in order to: Permit the preparation of reliable financial statements and Federal reports; Maintain accountability over assets; and Demonstrate compliance with Federal statutes, regulations, and the terms and conditions of the Federal award; Transactions are executed in compliance with: Federal statutes, regulations, and the terms and conditions of the Federal award that could have a direct and material effect on a Federal program; and Any other Federal statutes and regulations that are identified in the Compliance Supplement; and Funds, property, and other assets are safeguarded against loss from unauthorized use or disposition.

Internal controls A process, implemented by a non-Federal entity, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: 1 Effectiveness and efficiency of operations; 2 Reliability of reporting for internal and external use; and 3 Compliance with applicable laws and regulations.

International organization An organization that identifies itself as international or intergovernmental and has membership from, and represents the interests of, more than one country, without regard to whether the headquarters of the organization and location of the activity are inside or outside of the United States.

Invention reporting The requirement pursuant to 37 CFR Part that recipients of contracts, grants or cooperative agreements fully disclose any subject inventions made during the performance of work under a funding agreement in order to protect the Federal government's rights.

Investigational new drug A new drug or biological drug that is used in a clinical investigation. Investigator-initiated research Research funded as a result of an investigator, on their own, submitting a research application in response to Parent Announcements only.

Also known as unsolicited research. Just-in-Time NIH policy allows the submission of certain elements of a competing application to be deferred until later in the application process, after review when the application is under consideration for funding.

Through this module, institutions can electronically submit the information that is requested after the review, but before award. Liquidated damages An amount defined in a contract and chargeable against funds due to the contractor for each day the contractor fails to complete the project beyond the contract completion date. Local government Any unit of government within a state, including a: 1 County; 2 Borough; 3 Municipality; 4 City; 5 Town; 6 Township; 7 Parish; 8 Local public authority, including any public housing agency under the United States Housing Act of ; 9 Special district; 10 School district; 11 Intrastate district; 12 Council of governments, whether or not incorporated as a nonprofit corporation under state law; and 13 Any other agency or instrumentality of a multi-, regional, or intra-state or local government.

See Modernization. Matching or cost sharing The portion of project costs not paid by Federal funds unless otherwise authorized by Federal statute. This may include the value of allowable third party in-kind contributions, as well as expenditures by the recipient.

Mechanism Extramural awards are divided into three types of financial assistance: grants , cooperative agreements and contracts. A mechanism is the type of funded application or transaction used by NIH. Within each mechanism NIH includes programs. Programs can be further refined by specific activity codes. Merger A legal action resulting in the unification of two or more legal entities.

When such an action involves the transfer of NIH grants, the procedures for the recognizing a successor-in-interest will apply. When the action does not involve the transfer of NIH grants, the procedures for recognizing a name change will apply. Metadata Data that provide additional information intended to make scientific data interpretable and reusable e. Micro-purchase A purchase of supplies or services using simplified acquisition procedures, the aggregate amount of which does not exceed the micro-purchase threshold.

Micro-purchase comprise a subset of a non-Federal entity's small purchases. Generally, the micro-purchase threshold for procurement activities administered under Federal awards is not to exceed the amount set by the FAR at 48 CFR Part 2, Subpart 2. For NIH DCA for non-profits or DFAS for commercial organizations An organization, institution, corporation, or other legal entity, including, but not limited to, partnerships, sole proprietorships, and limited liability companies, that is organized or operated for the profit or benefit of its shareholders or other owners.

Modernization Modernization. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs Necessary costs incurred by a recipient for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.

Modular application A type of grant application in which support is requested in specified increments without the need for detailed supporting information related to separate budget categories. When modular procedures apply, they affect not only application preparation but also review of the application, award, and post-award administration. Monitoring A process whereby the programmatic and business management performance aspects of a grant are assessed by reviewing information gathered from various required reports, audits, site visits, and other sources.

Name change An action whereby the name of an organization is changed without otherwise affecting the rights and obligations of that organization as a recipient. Non-Discretionary Award An award made by NIH to specific recipients in accordance with statutory, eligibility and compliance requirements, in which NIH has no ability to exercise judgement.

The award amount could be determined specifically or by formula. NIH does not typically make non-discretionary awards. See Discretionary Award. Non-Federal entity A state, local government, Indian tribe, institution of higher education IHE , or nonprofit organization that carries out a Federal award as a recipient or subrecipient. Non-profit organization Any corporation, trust, association, cooperative, or other organization, not including IHEs, that: 1 Is operated primarily for scientific, educational, service, charitable, or similar purposes in the public interest; 2 Is not organized primarily for profit; and 3 Uses net proceeds to maintain, improve, or expand the operations of the organization.

Notice of Award The official, legally binding document, signed or the electronic equivalent of signature by a Grants Management Officer An NIH official responsible for the business management aspects of grants and cooperative agreements, including review, negotiation, award, and administration, and for the interpretation of grants administration policies and provisions. Obligations When used in connection with a non- Federal entity's utilization of funds under a Federal award, obligations means orders placed for property and services, contracts and subawards made, and similar transactions during a given period that require payment by the non- Federal entity during the same or a future period.

An offset does not change the current budget period authorized amount of funding but does reduce the amount of current fiscal year funds provided to support the authorized award amount. Open Researcher and Contributor Identifiers ORCID iDs Unique, persistent digital identifiers that distinguish individual investigators and can be used to connect researchers with their contributions to science over time and across changes of name, location, and institutional affiliation.

Organization A generic term used to refer to an Institution of Higher Education or other entity, including an individual, which applies for or receives an NIH grant or cooperative agreement. Other Significant Contributors Individuals who have committed to contribute to the scientific development or execution of the project, but are not committing any specified measurable effort i.

The effort is based on the type of appointment of the individual with the organization; e. For instance, some institutions define the academic year as a 9-month appointment while others define it as a month appointment. Consultants should be included if they meet this definition. Other support does not include training awards, prizes, start-up support from the US based institution, or gifts.

Oversight agency for audit The Federal awarding agency that provides the predominant amount of funding dir-ectly direct funding as listed on the schedule of expenditures of Federal awards, see 2 CFR Part When the direct funding represents less than 25 per-cent of the total Federal expenditures as direct and subawards by the non-Federal entity, then the Federal agency with the predominant amount of total funding direct and subawards is the designated cognizant agency.

When there is no direct fund-ing, the Federal awarding agency which is the predominant source of pass-through funding must assume the oversight responsibilities. The duties of the oversight agency for audit and the process for any reassignments are described in 2 CFR Part Parent announcement NIH-wide FOA enabling applicants to electronically submit an investigator-initiated grant application for a specific activity code, e. Participant support costs Direct costs Costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy.

A stipend is not considered compensation for the services expected of an employee. NIH will continue to use the terms trainees, trainee-related expenses, and trainee travelfor those programs. Pass-through entity A non- Federal entity that provides a subaward to a subrecipient to carry out part of a Federal program. Payback Requirement that the recipient of a NRSA postdoctoral fellowship engage in qualified health-related research, health-related research training, or health-related teaching activities for a length of time equal to the period of NRSA support received.

Only the first year of training incurs a payback obligation. In general, payback activity must involve at least 20 hours per week and be conducted over 12 consecutive months; special exceptions may be considered on a case-by-case basis. See Ruth L. Most HHS and some other Federal government agencies' recipients receive grant payments through this system. Peer review The two-stage process that involves the consistent application of standards and procedures that produce fair, equitable, timely, and objective examinations of applications based on an evaluation of scientific or technical merit or other relevant aspects of the application.

The review is performed by experts Peer Reviewers in the field of endeavor for which support is requested. Peer review is intended to provide guidance and recommendations to the NIH individuals responsible for making award decisions.

Period of performance The total estimated time interval between the start of an initial Federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance project period in the Federal award does not commit the awarding agency to fund the award beyond the currently approved budget period.

The period of performance for NIH awards is noted on the Notice of Award "The official, legally binding document, signed or the electronic equivalent of signature by a Grants Management Officer that: 1 notifies the recipient of the award of a grant; 2 contains or references all the terms and conditions of the grant and Federal funding limits and obligations; and, 3 provides the documentary basis for recording the obligation of Federal funds in the NIH accounting system.

See Project period. See Budget period. Personal property Property of any kind except real property. It may be tangible, having physical existence, or intangible, such as copyrights, patents, or securities. Personally Identifiable Information PII Information that can be used to distinguish or trace an individual's identity, either alone or when combined with other personal or identifying information that is linked or linkable to a specific individual.

Some information that is considered to be PII is available in public sources such as telephone books, public web sites, and university listings. This type of information is considered to be Public PII and includes, for example, first and last name, address, work telephone number, email address, home telephone number, and general educational credentials. The definition of PII is not anchored to any single category of information or technology.

Rather, it requires a case-by-case assessment of the specific risk that an individual can be identified. Non-PII can become PII whenever additional information is made publicly available, in any medium and from any source, that, when combined with other available information, could be used to identify an individual. Phase III clinical trial As defined by NIH, a broadly based prospective Phase III clinical investigation usually involving several hundred or more human subjects to evaluate an experimental intervention in comparison with a standard or control intervention or to compare two or more existing treatments.

The definition includes pharmacologic, non-pharmacologic, and behavioral interventions given for disease prevention, prophylaxis, diagnosis, or therapy. Community trials and other population-based intervention trials also are included.

See clinical trial definition. Pre-award costs Any cost incurred prior to the beginning date of the project period or the initial budget period of a competitive segment under a multi-year award , in anticipation of the award and at the applicant's own risk, for otherwise allowable costs.

Prior approval Written approval by an authorized HHS official, e. GMO, evidencing prior consent before a recipient undertakes certain activities or incurs specific costs see Administrative Requirements-Changes in Project and Budget-Prior Approval Requirements.

Profit See definition for fee. Program A coherent assembly of plans, project activities, and supporting resources contained within an administrative framework, the purpose of which is to implement an organization's mission or some specific program-related aspect of that mission.

Program income Gross income earned by the non-Federal entity that is directly generated by a sup-ported activity or earned as a result of the Federal award during the period of per-formance except as provided in 2 CFR Part See Period of performance.

Program income includes but is not limited to income from fees for services performed, the use or rental or real or personal property acquired under Federal awards, the sale of commodities or items fabricated under a Federal award, license fees and royalties on patents and copyrights, and principal and interest on loans made with Federal award funds. Interest earned on advances of Federal funds is not program income.

Except as otherwise provided in Federal statutes, regulations, or the terms and conditions of the Federal award, program income does not include rebates, credits, discounts, and interest earned on any of them. See 2 CFR Part Progress report Periodic, usually annual, report submitted by the recipient and used by NIH to assess progress and, except for the final progress report of a project period, to determine whether to provide funding for the budget period subsequent to that covered by the report.

This report may also be called the non-competing continuation progress report. Project period The total time for which Federal support of a project has been programmatically approved as shown in the NoA Notice of Award: The official, legally binding document, signed or the electronic equivalent of signature by a Grants Management Officer that: 1 notifies the recipient of the award of a grant; 2 contains or references all the terms and conditions of the grant and Federal funding limits and obligations; and, 3 provides the documentary basis for recording the obligation of Federal funds in the NIH accounting system.

The total project period comprises the initial competitive segment, any subsequent competitive segments resulting from a renewal award s , and extensions. Property Real property or personal property.

Protected Personally Identifiable Information Protected PII An individual's first name or first initial and last name in combination with any one or more of types of information, including, but not limited to, social security number, passport number, credit card numbers, clearances, bank numbers, biometrics, date and place of birth, mother's maiden name, criminal, medical and financial records, educational transcripts.

This does not include PII that is required by law to be disclosed. Questioned cost A cost that is questioned by the auditor because of an audit finding: Which resulted from a violation or possible violation of a statute, regulation, or the terms and conditions of a Federal award, including for funds used to match Federal funds; Where the costs, at the time of the audit, are not supported by adequate documentation; or Where the costs incurred appear unreasonable and do not reflect the actions a prudent person would take in the circumstances.

Real property Land, including land improvements, structures and appurtenances thereto, but excludes moveable machinery and equipment. Recipient An entity, usually but not limited to non-Federal entities, that receives a Federal award directly from a Federal awarding agency. The term recipient does not include subrecipients nor consortiums of the award. See Non-Federal entity. Renewal application An application requesting additional funding for a period subsequent to that provided by a current award.

Renewal applications compete for funds with all other peer reviewed applications, and must be developed as fully as though the applicant is applying for the first time. The previous NIH term was "competing continuation. A renewal award's start date will begin a distinct period of performance.

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. See also Roles and Responsibilities-Recipient Staff. Research misconduct Fabrication, falsification, or plagiarism in proposing, performing, or reviewing research, or in reporting research results.

Fabrication is making up data or results and recording or reporting them. Falsification is manipulating research materials, equipment, or processes, or changing or omitting data or results such that research is not accurately represented in the research record. Plagiarism is the appropriation of another person's ideas, processes, results, or words without giving appropriate credit. Research misconduct "Fabrication, falsification, or plagiarism in proposing, performing, or reviewing research, or in reporting research results.

Research misconduct does not include honest error or honest differences of opinion. Research patient care costs Costs of routine and ancillary services provided by hospitals to participants in research protocols. Resubmission application An application that has been previously submitted, but was not funded, and is being resubmitted for new consideration. Applicants must make significant changes to the application and can only resubmit once the summary statement is available from review of the first submission.

Applicants must apply and undergo peer review. Additional policies on resubmissions can be found in the applicable Application Instruction Guide. The previous NIH term was "revision. Note in general for NIH applicants, 2 would not require the submission of another application. NIH recipients use revision applications to request an increase in support in a current budget period for expansion of the project's approved scope or research protocol.

The previous NIH term was "competing supplemental. A revision has a suffix in its application identification number; e. Scientific Data The recorded factual material commonly accepted in the scientific community as of sufficient quality to validate and replicate research findings, regardless of whether the data are used to support scholarly publications.

Scientific data do not include laboratory notebooks, preliminary analyses, completed case report forms, drafts of scientific papers, plans for future research, peer reviews, communications with colleagues, or physical objects, such as laboratory specimens. Scientific Review Group SRG A peer review committee group of primarily non-government experts peer reviewers , qualified by training or experience in particular scientific or technical fields, or as authorities knowledgeable in the various disciplines and fields related to the applications under review, to evaluate and give expert advice on the scientific and technical merit of the applications.

Scientific Review Officer SRO The NIH official who serves as the designated Federal officer having legal responsibility for managing the peer review meeting, the procedures for evaluating the applications assigned to the SRG and the determinations and management of conflicts of interest, as noted in 42 CFR Part 52 h. Scope of work The aims, objectives, and purposes of a grant; as well as the methodology, approach, analyses or other activities; and the tools, technologies, and timeframes needed to meet the grant's objectives.

This includes the research or training plan included with the original grant application, along with any approved modifications. Significant rebudgeting A threshold that is reached when expenditures in a single direct cost Costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy.

Significant rebudgeting is one indicator of change in scope. Simplified acquisition threshold The dollar amount below which a non-Federal entity may purchase property or services using small purchase methods.

Non-Federal entities adopt small purchase procedures in order to expedite the purchase of items costing less than the simplified acquisition threshold.

See also Micro-purchase. Small business concern A business that is independently owned and operated and not dominant in its field of operation; has its principal place of business in the United States and is organized for profit; is at least 51 percent owned, or in the case of a publicly owned business, at least 51 percent of its voting stock is owned by U.

Special purpose equipment Equipment which is used only for research, medical, scientific, or other technical activities. Examples of special purpose equipment include microscopes, x-ray machines, surgical instruments, and spectrometers. See also Equipment and General purpose equipment. Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, and any agency or instrumentality thereof exclusive of local governments. For purposes of NIH grants, federally recognized Indian tribal governments generally are considered State governments.

Stipend A payment made to an individual under a fellowship or training grant in accordance with pre-established levels to provide for the individual's living expenses during the period of training. A stipend A payment made to an individual under a fellowship or training grant in accordance with pre-established levels to provide for the individual's living expenses during the period of training. Subaward An award provided by a pass-through entity to a subrecipient for the subrecipient to carry out part of a Federal award received by the pass-through entity.

It does not include payments to a contractor or payments to an individual that is a beneficiary of a Federal program.

A subaward may be provided through any form of legal agreement, including an agreement that the pass-through entity considers a contract. The term includes consortium agreements. Subrecipient A non-Federal entity that receives a subaward from a pass-through entity to carry out part of a Federal program; but does not include an individual that is a beneficiary of such program. A subrecipient may also be a recipient of other Federal awards directly from a Federal awarding agency.

The term includes consortium participants. Subsidiary An entity in which more than 50 percent of the entity is owned or controlled directly by a parent corporation or through another subsidiary of a parent corporation. Successor-in-interest Process whereby the rights to and obligations under an NIH grant s are acquired incidental to the transfer of all of the assets of the recipient or the transfer of that part of the assets involved in the performance of the grant s.

A SII may result from legislative or other legal action, such as a merger or other corporate change. Supplies All tangible personal property other than those described in Equipment. See Computing devices and Equipment. Termination The ending of a Federal award, in whole or in part at any time prior to the planned end of period of performance. Terms and conditions of award All legal requirements imposed on a grant by NIH, whether based on statute, regulation, policy, or other document referenced in the grant award, or specified by the grant award document itself.

The NoA Notice of Award: The official, legally binding document, signed or the electronic equivalent of signature by a Grants Management Officer that: 1 notifies the recipient of the award of a grant; 2 contains or references all the terms and conditions of the grant and Federal funding limits and obligations; and, 3 provides the documentary basis for recording the obligation of Federal funds in the NIH accounting system.

Third-party in-kind contributions The value of non-cash contributions i. Total costs The total allowable costs both direct costs Costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy.

Total project costs include costs charged to the NIH grant and costs borne by the recipient to satisfy a matching or cost-sharing requirement. Unliquidated obligations For financial reports prepared on a cash basis, obligations incurred by the non- Federal entity that have not been paid liquidated. Unobligated balance The amount of funds authorized under a Federal award that the non-Federal entity has not obligated. The amount is computed by subtracting the cumulative amount of the non-Federal entity's unliquidated obligations and expenditures of funds under the Federal award from the cumulative amount of the funds that the Federal awarding agency or pass-through entity authorized the non-Federal entity to obligate.

Withholding of support A decision by NIH not to make a non-competing continuation award within the current competitive segment. Filter: All Files Submit Search. Acquisition cost. Activity code. A 3-character code used to identify a specific category of extramural research activity, applied to financial assistance mechanisms. Additive alternative. A use of program income earned during or after the project period that permits income that is generated under a grant to be added to funds committed to the project by the Federal awarding agency and recipient and used to further eligible project or program objectives.

Administrative supplement. A request for or the award of additional funds during a current project period to provide for an increase in costs due to unforeseen circumstances. Advance payment. A payment that a Federal awarding agency or pass through entity makes by any appropriate payment mechanism, including a predetermined payment schedule, before the non-Federal entity disburses the funds for program purposes.

The process of assigning a cost, or a group of costs, to one or more cost objective s , in reasonable proportion to the benefit provided or other equitable relationship. Allowable cost. Alteration and renovation. Applicable clinical trial. Applicable credit. Those receipts that offset or reduce direct or indirect costs Necessary costs incurred by a recipient for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.

A request for financial support of a project or activity submitted to NIH on specified forms and in accordance with NIH instructions. Application type code. A single-digit code identifying the type of application received and processed. Appropriation Act. The statute that provides the authority for Federal agencies to incur obligations to and make payments out of the U.

Assistance listing number. Assistance listing program title. The title that corresponds to the Federal Assistance Listings Number. A certification by an applicant, normally included with the application or State plan, indicating that the entity is in compliance with, or that it will abide by, a particular requirement if awarded a Federal grant. Audit finding.

Deficiencies which an auditor is required by 2 CFR Part Audit resolution. The process of resolving audit findings, including those related to management and systems deficiencies and monetary findings that is, questioned costs. Authorized organization representative. The individual, named by the applicant organization, who is authorized to act for the applicant and to assume the obligations imposed by the Federal laws, regulations, requirements, and conditions that apply to grant applications or grant awards.

The provision of funds by NIH, based on an approved application and budget or progress report, to an organizational entity or an individual to carry out a project or activity. Awarding IC. The financial plan for the project or program that the Federal awarding agency or pass-through entity approves during the Federal award process or in subsequent amendments to the Federal award. Budget period. The time interval from the start date of a funded portion of an award to the end date of that funded portion usually 12 months during which recipients are authorized to expend the funds awarded, including any funds carried forward or other revisions.

Capital assets. Tangible or intangible assets used in operations having a useful life of more than one year which are capitalized in accordance with GAAP.

Capital expenditures. Expenditures to acquire capital assets or expenditures to make additions, improvements, modifications, replacements, rearrangements, reinstallations, renovations, or alterations to capital assets that materially increase their value or useful life. Unobligated Federal funds remaining at the end of any budget period that, with the approval of the GMO or under an automatic authority, may be carried forward to another budget period to cover allowable costs of that budget period whether as an offset or additional authorization.

Change in scope. An activity whereby the objectives or specific aims identified in the approved grant application are significantly changed by the recipient after award. Change of recipient organization. Transfer of the legal and administrative responsibility for a grant-supported project or activity from one legal entity to another before the completion date of the approved project period competitive segment.

Chief Grants Management Officer. The Grants Management Officer An NIH official responsible for the business management aspects of grants and cooperative agreements, including review, negotiation, award, and administration, and for the interpretation of grants administration policies and provisions.

Depending on the context, either: 1 A written demand or written assertion by one of the parties to a Federal award seeking as a matter of right: i The payment of money in a sum certain; ii The adjustment or interpretation of the terms and conditions of the Federal award; or iii Other relief arising under or relating to a Federal award.

Clinical research. Research with human subjects that is: 1 Patient-oriented research. Clinical trial. Cluster of programs. A grouping of closely related programs that share common compliance requirements. Code of Federal Regulations. The codified regulations of the Federal government based on the final agency regulations published in the Federal Register.

Cognizant agency for audit. Cognizant agency for indirect costs. The Federal agency responsible for reviewing, negotiating, and approving cost allocation plans or indirect cost Necessary costs incurred by a recipient for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.

Commercial organization. An organization, institution, corporation, or other legal entity, including, but not limited to, partnerships, sole proprietorships, and limited liability companies, that is organized or operated for the profit or benefit of its shareholders or other owners. Competitive revision. A request for or the award of additional funds during a current project period to support new or additional activities which are not identified in the current award that reflect an expansion of the scope of the grant-approved activities.

Competitive segment. The initial project period recommended for support up to 5 years or each extension of a project period resulting from a renewal award. Compliance Supplement. For the purposes of applications and progress reports, a component is a distinct, reviewable part of a multi-project application or progress report for which there is a business need to gather detailed information identified in the funding opportunity announcement FOA. Computing devices. Conference domestic or international.

A symposium, seminar, workshop, or any other organized and formal meeting, whether conducted face-to-face or via the Internet, where individuals assemble or meet virtually to exchange information and views or explore or clarify a defined subject, problem, or area of knowledge, whether or not a published report results from such meeting.

Conference grant. A grant whose purpose is to support activities related to the conduct of a conference s or defined set of conference-related activities. Conflict of interest. Conflict of Interest is a cross-cutting issue that affects many policy areas such as peer review, financial conflict of interest, and responsible conduct of research. Consortium agreement. A formalized agreement whereby a research project is carried out by the recipient and one or more other organizations that are separate legal entities.

Construction of a new building structure or facility, including the installation of fixed equipment, which provides space not presently available. An individual who provides professional advice or services for a fee, but normally not as an employee of the engaging party.

A legal instrument by which a non-Federal entity purchases property or services needed to carry out the project or program under a Federal award. An entity that receives a contract. Cooperative agreement. Cost allocation plan. Central service cost allocation plan or public assistance cost allocation plan. Cost objective. A program, function, activity, award, organizational subdivision, contract, or work unit for which cost data are desired and for which provision is made to accumulate and measure the cost of processes, products, jobs, capital projects, etc.

Cost overrun. Any amount charged in excess of the Federal share of costs for the project period competitive segment.

Cost principles. Cost sharing. See matching or cost sharing definition. Cost sharing or matching alternative. An alternative use of program income whereby income accrued during the period of grant support may be used to satisfy a cost sharing or matching requirement. Cost-type contract. A contract or subcontract under a grant in which the contractor or subcontractor is paid on the basis of the allowable costs it incurs, with or without a fee.

Pass-through entities may also apply this rate. If an organization to which NSF intends to issue a substantial award does not have a current negotiated rate agreement with any Federal agency, and does not elect to use the de minimis approach outlined above, CAAR will require the organization to support its proposed ICR by submission of an indirect cost proposal view indirect cost proposal submission procedures.

Based on various information available e. Because indirect cost recovery can be limited on NSF awards and could require post-award adjustments, awardees should ensure they understand the limitations relating to indirect cost recovery.

These limitations will be specified in the award letter or the NICRA, and include: type of rate, percentage rate, and application base. A provisional rate is a temporary rate applicable to a specified period which is used for funding, interim reimbursement, and reporting indirect costs pending the establishment of a final rate for the period. Grantees with provisional rates are required to submit a final indirect cost proposal to their cognizant Federal Agency for rate negotiation within six months after the close of each fiscal year.

Billings and charges to federal grants and contracts must be adjusted if the final rate varies from the provisional rate. If the final rate is greater than the provisional rate and there are no funds to cover the additional indirect costs, the organization may not recover all indirect costs.

Conversely, if the final rate is less than the provisional rate, the organization will be required to pay back the difference to the funding agency. A predetermined fixed ICR is a permanent rate established for a discrete period of time that corresponds to one or more of the organization's fiscal years.

Organizations are permitted to charge NSF awards at the predetermined fixed rate s stipulated in the award document s. However, if negotiations between the organization and NSF or the cognizant Federal agency, if not NSF result in changes to the organization's ICR during the award period, the organization may charge the award at the newly negotiated rate in effect when direct cost expenditures are made, subject to the provisions in NSF Award and Administration Guide V.

A fixed ICR set for the period covered under the funding action and is not subject to any adjustment or carry forward. Any funding action amendment to an award will be subject to the same rate s unless modified in writing by the NSF Grants Officer. A fixed dollar amount limits organizations to that "amount" of indirect costs specified in the approved budget. It is not subject to adjustment. Note : Due to limitations of funds provided under assistance awards, grants, and cooperative agreements, additional funds will not be provided to cover increases in indirect costs regardless of the type of rate used.

The Federal government in general, and NSF specifically, does not permit indirect costs to be recovered on certain types of costs.

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