Extramural Accounting Glossary

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z List All Terms

Term	Definition
Account Reviewer	Someone assigned to review transactions on an account and certify the validity of all charges and credits.
After the Fact Reporting	A method of certifying effort described in A-21, providing for certification based on actual payments charged to sponsored projects. Effort reporting certifications are processed in the Effort Reporting System. Instructions, best practices, and FAQ are available on the Effort Reporting Help web site.
Allocable Costs	Allocable Costs are those Allowable Costs that actually benefit grant or contract activities to which they are being assigned. In effect, Allocable Costs is another term for Direct Costs, since Indirect Costs, by definition, are excluded from being Allocable Costs.
Allowable Costs	Those categories of costs that are allowable as a charge on a grant or contract as determined by the terms and conditions of the award and/or appropriate cost principles. Certain types of costs, such as the cost of alcoholic beverages, are not allowable and may not be charged to a contract or grant.
Annual Phase-In Period	UC Davis is adopting an annual effort reporting cycle, with two phase-in periods prior to the first annual cycle. The schedule of the transition to annual reporting is as follows: First Phase-In Reporting Period: July through December 2006, Reports Generated: February 26, 2007 Second Phase-In Reporting Period: January through September 2007, Reports Generated: November 15, 2007 First Annual Reporting Period: October 2007 through September 2008, Reports Generated: November 15, 2008
Assistance	In the definition of federal domestic assistance, refers to the transfer of money, property, services, or anything of value, the principal purpose of which is to accomplish a public purpose of support or stimulation authorized by federal statute.
Award	An award is an agreement between a sponsor and the university for support of research, scholarly or professional training, or public service programs related to research or to scholarly or professional training.
Award Number	The unique identifying number assigned by the sponsoring agency (or by the campus contract and grant office in the absence of a sponsor assigned award number) to the contract, grant, or cooperative agreement award document.
Award Period End Date	Date the award ends. The project period for grants is for administrative planning purposes only and imposes no legal obligation by the Government to require performance or provide funding beyond the current budget period, and provides no legal rights to the grantee beyond the current budget period.
Award Period Start Date	Date that a new, renewal, or supplemental agreement award becomes effective. The term effective for reporting purposes means the calendar date recognized by the award as the beginning for performance and incidence of costs.
Book Value	Corpus
Budget	A financial plan that estimates the costs of conducting future activities. The budget is intended to express the program objectives and how they will be carried out in terms of resources required.
Budget Adjustment	The act of amending the budget by moving funds from one category or line item to another
Budget Period	The intervals of time into which a multi-year project period is divided for budgetary/funding purposes.
Catalog of Federal Domestic Assistance (CFDA)	The CFDA is the Federal Guide to all domestic assistance programs and activities.
Certified Effort	That effort shown on an effort report which has been certified by the employee or a person with first hand knowledge of the work performed. The purpose of the certification is to confirm that work charged to a sponsored project was actually performed. Effort reporting certifications are processed in the Effort Reporting System. Instructions, best practices, and FAQ are available on the Effort Reporting Help web site.
Certifier	A Certifier is someone who has first-hand knowledge of work performed on specific projects, and who certifies the effort reports in the Effort Reporting System (ERS) attesting to the fact that the work was performed. For academic or professorial titles and professional or high level staff, the employee usually certifies his/her own report. Effort reports for non-professional employees are usually certified by the Principal Investigator or the employee's direct supervisor. Specific information on the roles in ERS is available on the Effort Reporting Roles web page.
CFDA Number	Five-digit program identification number. The first two digits identify the Federal department or agency that administers the program and the last three digits are assigned in numerical sequence.
Change Purchase Order / Business Agreement (CO)	A DaFIS document used to request changes to a Purchase Order/Business Agreement issued by Contracting Services. Detailed instructions on how and when to use the Change Order document are available in the One-Minute Manual.
Close Out	The act of completing all internal procedures and sponsor requirements to terminate or complete a research project.
Cognizant Audit Agency	Federal agency responsible for negotiating and approving indirect cost rates for educational institutions on behalf of all federal agencies. The Department of Health and Human Services (DHHS) has been assigned responsibility for negotiating indirect cost rates with the university on behalf of all agencies of the federal government.
Committed Cost Sharing	Cost sharing specifically pledged in the proposal budget or award. Committed cost sharing can include mandatory cost sharing (cost sharing required by a particular funding agency) as well as voluntary committed cost sharing. Voluntary committed cost sharing is cost sharing which was not required by the agency but which was volunteered by the Principal Investigator (university) and quantified in the proposal. Cost sharing transactions are processed in the Cost Share Tracking system. Instructions on using the system are available in the How to Process Cost Share Transactions resource.
Competing Proposals	Proposals that are submitted for the first time or unfounded proposals that are resubmitted; either must compete for research funds. Ongoing projects must compete again if the term of the original award has expired.
Compliance	As related to effort reporting, the accurate and timely completion of required certification in the Effort Reporting System.
Continuation Project (Non-Competing)	Applicable to grants and cooperative agreements only. Refers to 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.
Contract	An agreement between two or more entities which creates an obligation to do (or not do) a particular thing one is otherwise entitled to do (or not do). To be legally enforceable, a contract must have subject, consideration, and competent party.
Cooperative Agreement	Federal assistance agreement. Distinguished from grants based on the level of federal involvement. If the government is substantially involved in programmatic work under the award, the assistance arrangement is a cooperative agreement.
Core Funds	Funds which represent the basic core of financial resources required by the University to accomplish its assigned missions and generally includes State general funds, University general funds, permanently budgeted indirect cost funds, and registration fee funds. Visit the campus budget overview for more information.
Corpus	Principal or book value of investment.
Cost Principles	Provide guidance on determining whether charges to a federal award are allowable, allocable, and reasonable. Also provide guidance on developing indirect cost rates.
Cost Reimbursement Contract	Contract where the sponsor pays for the full costs incurred in the conduct of work up to an agreed-upon amount.
Cost Sharing	All contributions, including cash and in-kind, that a recipient makes to an award. If the award is federal, only acceptable non-federal costs qualify as cost sharing and must conform to other provisions including necessary and reasonable to accomplish the program objectives; allowable under cost principles; verifiable to records and auditable. Cost sharing transactions are processed in the Cost Share Tracking system. Instructions on using the system are available in the How to Process Cost Share Transactions resource.
Cost sharing commitment	Any cost sharing that is offered and quantified in a proposal. Cost sharing transactions are processed in the Cost Share Tracking system. Instructions on using the system are available in the How to Process Cost Share Transactions resource.
Cost sharing contribution	The use or expenditure of any in-kind resource or cash to fulfill a cost sharing commitment in the course of performing the scope of work under an extramural award. Cost sharing transactions are processed in the Cost Share Tracking system. Instructions on using the system are available in the How to Process Cost Share Transactions resource.
Debarment	Federal sanction which prohibits an entity from receiving federal funds for a specific period of time.
Department	A unit within a campus organizational hierarchy. Within the context of effort reporting, the term department is used in two ways: Home department versus department which "owns" the account or full accounting unit - The department which "owns" the account is the department which is translated from the account or full accounting unit. Each employee can have only one Home Department, and if the employee works for more than one department, the Home Department is determined using a campus-specific algorithm. In the Effort Reporting System (ERS) the Home Department is used for the purpose of identifying the ERS Coordinator who will receive initial e-mail notifications when Effort Reports are available. The second use of the term department identifies a relationship between an account or full accounting unit and the department to which that account belongs. With only rare exceptions, an account can belong to only one department. Each payment transaction which is included in the effort report calculation contains an account/full accounting unit. A translation from the account/full accounting unit identifies the department which is then used for purposes of security, access, and granting of roles, among other things.
Description of Service	A three character code used within the Payroll/Personnel System (PPS) to designate the Pay Type and Pay Category. Every appointment and distribution which is set up on the Employee Data Base (EDB) as well as every pay transaction which is processed contains a DOS code. Effort reports are generated using the actual payment transactions, and those payment transactions are selected for inclusion either by the DOS code or by an attribute of the DOS code, such as Pay Category, or Type Pay. DOS code information is available on the ERS: Line Item Detail screen in the Effort Reporting System.
Direct Costs	Those costs that can be identified specifically with a particular sponsored project or an instructional or institutional activity or with the provision of a particular good or service, and that can be directly assigned to the activity relatively easily with a high degree of accuracy.
DOS	Description of Service
EDB	Employee Data Base
Effort	Effort is the portion of time spent on a particular activity expressed as a percentage of the individual's total activity for the institution. Effort reporting certifications are processed in the Effort Reporting System. Instructions, best practices, and FAQ are available on the Effort Reporting Help web site.
Effort Commitment	The portion of time committed to a particular activity expressed as a percentage of the individual's total activity for the institution. An effort commitment is that effort committed or promised prior to or at the start of the project. The effort commitment, stated as a percentage of a principal investigator's time in a grant application, is a real and binding commitment which must be tracked and reported to the sponsor.
Effort Report Coordinator	The Effort Report Coordinator is the equivalent of the former Personnel Activity Report (PAR) Coordinator. The person in this role will receive initial e-mail notifications of report availability. Detailed information on this role is available online in the Effort Reporting Roles resource.
Effort Reporting	The after-the-fact reporting that shows the actual effort that has been expended on a project. Effort reporting ensures that the effort commitments for each research award have been met. The new Effort Reporting System (ERS) is used to certify effort reports on an annual basis (see also Annual Phase-In Period).
Employee Data Base	Employee Data Base (EDB) is a module of the Payroll/Personnel System (PPS), in which information about an employee's relationship with the university, such as appointment, pay rates, and intended funding sources is entered.
Encumbrance	A firm commitment or obligation placed against funds of a department, in the form of purchase orders or agreements, to cover a later expenditure required when goods are delivered or services are rendered.
Endowment Funds	Funds for which a donor has stipulated, as a condition of a gift, that the principal is to remain intact and only the income from investment of the funds may be expended.
Endowment Income Fund	Fund where income earned on the endowment principal fund is transferred to. Endowment income is transferred from OP Financial Management Office to local campus in August of each year.
Endowment Principal Funds	Gifts to the university for which the donor has specified that only the earning can be expended (true endowment). Endowments are invested to maximize the rate of return and to provide for growth of the fund principal to keep pace with inflation while safeguarding the monetary value of the original gift or bequest.
Endowment Restriction Code	A five-digit number assigned to each endowment fund to specify restrictions (or the absence thereof) on the use of the income. These restrictions, which are stipulated by the donor or the Regents, relate to general use, specific purpose, and campus location.
Equipment	Generally, equipment is classified as a free-standing item having an acquisition value of $5000.00 or higher, and a normal life expectancy of one year or longer. See Policy and Procedure Manual, Section 350-65 for more information. Equipment can only be purchased on a Requisition (PR).
Exception Paid Employee	Exception Paid employees receive pay each pay period based on the information contained in the Employee Data Base (EDB). The department does not need to report time in order for the employee to be paid, but they can record adjustments or transfers of payroll expense without entering the information into the EDB. There is no direct relationship between being an Exception Paid employee and the employee completing a timesheet. A department could require an Exception Paid employee to complete a timesheet and they would then use that as backup to determine whether any adjustments to pay needed to be made.
Expanded Authorities	Permits granting agencies to waive certain "prior approval" restrictions and expand the postaward authority of grantee institutions to: (1) incur pre-award costs, (2) extend an assistance program, or (3) carry forward unobligated balances, unless specifically required by a Federal agency.
Expiration Date	The date signifying the end of the performance period.
Extension	An additional period of time given by the sponsor to an organization for the completion of work on an approved grant or contract. An extension allows previously allocated funds to be spent after the original expiration date.
Extramural Funds	Funds (not regularly budgeted) received under grants, donations, or contracts from sources (private, state, federal, etc. ) outside the university.
Fabrication	Inventorial equipment physically constructed by a University activity or department. Documentation instructions for completing a fabrication are available in the Fabrication Request online reference manual.
Facilities and Administrative (F&A) Costs	Indirect Costs
Fair Market Value	Price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell, and both having a reasonable knowledge of all relevant facts.
Federal Acquisition Regulation (FAR)	The FAR is the primary regulation for use by all Federal Executive agencies in their acquisition of supplies and services with appropriated funds. It is issued within applicable laws under the joint authorities of the Administrator of General Services, the Secretary of Defense, and the Administrator for the National Aeronautics and Space Administration, under the broad policy guidelines of the Administrator, Office of Federal Procurement Policy, Office of Management and Budget.
Federal Cash Transactions Report (FCTR)	Report used by the Federal awarding agency to monitor cash advances to recipients and to obtain disbursement information for each agreement with the recipients.
Federal Demonstration Partnership (FDP)	The Federal Demonstration Partnership (FDP) is 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 principal investigators while maintaining effective stewardship of federal funds. This program was formerly known as the Federal Demonstration Project.
Federal Register	The Federal Register is a daily periodical that provides a uniform system for publishing regulations, notices of funding availability, and legal notices issued by federal agencies.
Fixed Price Contract	Contract where awarding agency pays a predetermined amount rather than reimbursing actual expenditures.
Fund Number	A Fund is a discrete monetary source. These funding sources are allocated for the purpose of meeting certain programmatic or contractual objectives and often have associated regulations, restrictions or limitations that require separate budgeting and accounting.
General Endowment Pool (GEP)	The GEP is the UC Regents' primary investment vehicle for endowed gift funds. GEP is a balanced portfolio containing equities and fixed-income securities that provides excellent diversification and economies of scale. All endowment funds participate in GEP, unless payout needs by the donors require otherwise.
Generally Accepted Accounting Principles (GAAP)	Uniform minimum standards of and guidelines to financial accounting and reporting. Currently, the Financial Accounting Standards Board (FASB), the Governmental Accounting Standards Board (GASB) and the Federal Accounting Standards Advisory are authorized to establish these principles. The UC system complies with GASB.
Gift	Gifts are funds donated irrevocably for unrestricted or designated purposes by extramural individuals or organizations. Unlike sales and services activities, gifts do not involve contractual consideration - such as tangible property, intellectual property rights, or specified services---provided to the donors by the university.
Grant	Federal assistance award authorized by federal law to support programs which the government wishes to encourage and accomplishes a public purpose.
High Income Endowment Pool (HIP)	Established to accommodate endowments with high payout requirements and deferred gift giving programs with high contractual payout obligations. Although the GEP is the Regents' primary endowment investment vehicle, HIP provides an investment alternative for donors.
Indirect Costs	The costs of conducting business that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with particular projects (such as individual grants or contracts) or with a specific activity (such as instruction, research, public service). For purposes of charging federal grants, UC Davis negotiates Facilities and Administrative (F&A) cost rates with the Department of Health and Human Services. There are two negotiated rates: The Off-Campus F&A Rate is applied to sponsored projects conducted at facilities not owned or leased by the university. The On-Campus F&A Rate is applied to sponsored projects when project is conducted on-campus. For a recharge activity, indirect costs are collected from non-university clients, through assessing the non-university differential (NUD).
Institutional Review Board (IRB)	The Institutional Review Board (IRB) is an administrative body established to protect the rights and welfare of human subjects in research studies conducted under the auspices of the University of California, Davis. The IRB has the authority to approve, require modifications in, or disapprove all research activities that fall within its jurisdiction.
Inventorial Equipment	Equipment
K Award	K Awards are Career Development Awards issued by the National Institutes of Health (NIH). K Awards provide support for intensive development experiences in one of the biomedical, behavioral, or clinical sciences leading to research independence. They provide up to five years of funding to enable faculty to develop careers as outstanding teacher-scholars and achieve independent research funding. More information is available online.
Mandatory Cost Sharing	That portion of the total project costs of a sponsored agreement borne by the university and required by the sponsor as a condition of obtaining an award. Cost sharing transactions are processed in the Cost Share Tracking system. Instructions on using the system are available in the How to Process Cost Share Transactions resource.
Modified Total Direct Costs	A subset of direct costs used to calculate indirect costs. Consists of direct costs for salaries and wages, fringe benefits, materials and supplies, services, travel, and subgrants and subcontracts up the the first $25,000 of each subgrant and subcontact (regardless of the period covered by the subgrant or subcontract). Equipment capital expenditures, charges for patient care and tuition remission, rental costs, scholarships, and fellowships as well as the portion of each subgrant and subcontract in excess of $25,000 is excluded from modified total direct costs.
NCRR Cost Manual	A manual titled, "Cost Analysis and Rate Setting Manual for Animal Research Facilities" that is published by the National Center for Research Resources (NCRR) at the National Institutes of Health (NIH). The manual defines cost accounting principles for animal research facility rates.
NIH Salary Cap	The compensation limit which the National Institute of Health (NIH) sets for employees paid from any of their funds.
No Cost Time Extension	An extension of the period of performance beyond the expiration date to allow the principal investigator to finish a project. No additional costs are provided.
Non-Professional	Currently defined as non-exempt employees under Fair Labor Standards Act (FLSA), and therefore entitled to overtime pay for time paid in excess of 40 hours per week.
Non-Sponsored Funds	Funds which are not derived from sponsored projects. Common non-sponsored funds include 19900, income, and fee funds.
Non-university Client	For a recharge activity, a client from outside the UC system and therefore a client who is not a university client. A non-university client pays non-university differential (NUD) when purchasing goods or services from UC Davis.
Non-University Differential (NUD)	A percentage surcharge assessed to a non-university client, in addition to the recharge rate. NUD is the UC Davis mechanism for recovering the indirect (or overhead) costs for a recharge activity from non-university clients.
Notice of Grant Award	The legally binding document that serves as a notification to the recipient and others that a grant or cooperative agreement has been made; contains or references all terms of the award and documents the obligation of funds.
Office of Management and Budget (OMB)	OMB's primary mission is to assist the President of the United States in overseeing the preparation of the federal budget and to supervise its administration in Executive Branch agencies. In helping to formulate the President's spending plans, OMB evaluates the effectiveness of agency programs, policies, and procedures, assesses competing funding demands among agencies, and sets funding priorities. OMB ensures that agency reports, rules, testimony, and proposed legislation are consistent with the President's Budget and with Administration policies. In addition, OMB oversees and coordinates the Administration's procurement, financial management, information, and regulatory policies. In each of these areas, OMB's role is to help improve administrative management, to develop better performance measures and coordinating mechanisms, and to reduce any unnecessary burdens on the public.
Office of Research	The Office of Research oversees new campus research initiatives, research policy and procedures, and opportunities for collaboration with UC Davis scholars and for licensing campus innovations.
OMB Circular A-21	Defines direct and indirect costs for purposes of accounting for federal funds. See http://www.whitehouse.gov/omb/circulars/a021/a021.html.
OMB Circulars	Regulatory circulars issued by the Office of Management and Budget.
Organized Research Unit (ORU)	Organizational units established within the university to contribute to the general goals of the university and, in particular, to strengthen interdisciplinary programs of research and teaching conducted by the faculty, as well as to provide graduate and post doctoral students with added research opportunities, facilities, and assistance.
PAR Coordinator	An employee designated by a department and assigned responsibility for coordinating distribution, certification, and collection of the formerly-used Personnel Activity Reports (PARs). As the PAR has been replaced by the Effort Reporting System (ERS), the roles of the PAR Coordinator are now assigned to the ERS Coordinator.
Participating Campus	Campus that assists in carrying out the scope of work awarded to the prime campus. Each participating campus is responsible, on its respective campus for its portion of the project, to carry out contract and grant administration policies and responsibilities as are assigned or delegated by the prime campus.
Pay Type	A field on the Description of Service (DOS) table further identifying the type of pay the DOS code represents. Values are: 1=regular 2=overtime straight 3=overtime premium 4=overseas premium 5=on call 6=not in use 7=terminal vacation 8=shift differential 9=by agreement Only pay types of 1 through 5 are included in effort reporting.
Prime Campus	Campus submitting the overall multiple-campus proposal to and receiving an award from a sponsor. The prime campus is responsible for carrying out all contract and grant administration policies and responsibilities as presented in the Contract and Grant Manual.
Principal Investigator	The Principal Investigator (PI) is the individual designated as head of a research project. To be eligible as a PI, the individual must be an academic appointee. More information about eligibility (section 1-500) and responsibilities (section 10-330) can be found in the UCOP Contract and Grant Manual.
Professional	Currently defined as exempt employees under Fair Labor Standards Act (FLSA), and therefore not entitled to overtime pay for time paid in excess of 40 hours per week.
Professorial	Academic employees, including Principal Investigators.
Program Guidelines	Information developed by an awarding agency related to a specific grant program. Unlike program regulations, guidelines do not have the force and effect of law.
Program Regulation	Codified regulations related to a specific grant program promulgated by awarding agency at the direction of Congress. Recipients are legally bound to follow all program regulations in conducting a grant.
Project Period	The total time for which support of a project has been programmatically approved. A project period may consist of one or more budget periods.
Proposal	An application for funding that contains all information necessary to describe project plans, staff capabilities, and funds requested. Formal proposals are officially approved and submitted by an organization in the name of a principal investigator.
Quasi-Endowment	Funds which were not designated by the donor for endowment, but which are endowments by administrative action.
Rebudget	The act of amending the budget by moving funds from one category or line item to another.
Recharge Activity	An activity that provides a specific, ongoing and repetitive good or service to a number of campus units or projects and recovers the cost of providing the good or service from the unit served on a fee basis.
Regulations	The contractual rules and procedures governing sponsored research projects.
Reviewer	As related to effort reporting, an employee authorized through the assignment of roles to review and modify effort reports.
Roles	As related to effort reporting, a way of establishing different types of access within the Effort Reporting System (i.e. Reviewer, Certifier).
Short Term Investment Pool (STIP)	A cash investment pool available to all UC fund groups. STIP allows fund participants to maximize the returns on their short-term cash balances by taking advantage of the economies of scale of investing in a larger pool. STIP consists primarily of current funds slated for payroll and operating/construction expenses for all UC campuses and medical centers. In addition, funds awaiting permanent investment in one of the long-term pools are invested in STIP to earn maximum daily interest until transferred. The term STIP also refers to the interest income generated by the Short-Term Investment Pool.
Sponsor	The organization or entity that funds a research project.
Sponsor Code	All contracts and grant activity must be reported using sponsor codes that identify the organization sponsoring the project. Sponsor codes are provided on the Sponsor Code Table maintained and updated quarterly by the Office of the President Research Administration Office. The Sponsor Code Table is organized in three parts: Federal, State, and All Other. University of California campuses and special research programs are listed under All Other, UC (name of campus or program). Agricultural Marketing Order Boards are listed under All Other, CALIF (name of Marketing Order Board). Sponsor code information is available on the Contracts and Grants Account Lookup (198) in DaFIS Decision Support.
Sponsored Projects	Projects which are funded by outside sources as the result of a proposal and award. The term commonly refers to projects funded by the various federal agencies.
State Administrative Manual (SAM)	The State Administrative Manual (SAM) is a reference source for statewide policies, procedures, regulations and information developed and issued by authoring agencies such as the Governor's Office, Department of General Services (DGS), Department of Finance (DOF), and Department of Personnel Administration.
Streamlined Non-Competing Award Process (SNAP)	A streamlined process developed by National Institute for Health (NIH) for the submission of information necessary to receive a non-competing award.
Subaward/Subcontract	A collaborative subaward is written under the authority of and consistent with the terms and conditions of an award (a grant, contract, or cooperative agreement) that transfers a portion of the research or substantive effort of the prime award to another institution or organization. These agreements, commonly referred to as subcontracts, can be in the form of a subgrant, subcontract, or subagreement.
Supply	Generally, a supply item is classified as being expendable with an acquisition value under $5000.00, and a normal life expectancy of under a year.
Task Order Agreement (TOA)	A legally binding document authorizing work and appropriating funds as a supplement to a basic contract.
Terms of Award	All legal requirements imposed on an agreement by the sponsor, whether by statute, regulation(s), 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 sponsor interests.
Third Party Cost Sharing	Cost sharing commitments or contributions made by an organization other than UCD or the sponsor. Cost sharing transactions are processed in the Cost Share Tracking system. Instructions on using the system are available in the How to Process Cost Share Transactions resource.
Total Cost	The sum of the direct cost plus the facilities and administration (also referred to as indirect costs) of a project.
Total Direct Cost (TDC)	The sum of all direct costs of a project.
Total Federal Funds Award (TFFA)	Pertains to USDA CSREES agreements which prescribes the maximum allowable indirect costs.
Type Pay	Pay Type
Unrestricted Funds	Funds, the use of which is directed by the Regents or the Chancellor.
USDA Cooperative State Research, Education, and Extension Service (CSREES)	US Department of Agriculture CSREES is a cooperative program that advances knowledge for agriculture, the environment, human health and well being, and communities. The two primary goals of the program are: Program leadership to identify, develop, and manage programs to support university-based and other institutional research, education, and extension. Fair, effective, and efficient administration of Federal assistance implementing research, education, and extension awards and agreements.
Voluntary Uncommitted Cost Sharing	All effort over and above that which is committed and budgeted for in a sponsored agreement. This type of cost sharing does not need to be tracked in the Cost Share Tracking system.

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