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Definitions (164)
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period of performance
The time period during which the proposed work will be completed and the funds awarded are available for expenditure by the recipient.
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cost accounting standards board
An independent board in in the Office of Management and Budget that has the exclusive authority to prescribe, amend, and rescind cost accounting standards (CAS) governing the measurement, assignment, and allocation of costs to contracts within the federal government.
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program officer
The PI’s primary contact at a sponsoring agency. Federal Program Officer’s do not have signatory authority. Any agreement between the Program Officer and the Principal Investigator must be reduced to writing and signed by the Grants or Contract Officer at the agency. Program Officers at non-federal sponsors may have signatory authority.
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subrecipient
Subrecipient means a non-Federal entity that receives a subaward from a pass-through entity to carry out part of a sponsored 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.
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supplemental compensation
Salary paid to faculty to compensate for effort performed on sponsored projects outside of their academic appointments. Faculty compensated for 9‐month academic appointments are permitted to earn up to an additional three months of supplemental/summer paid compensation on one or more sponsored and/or non-sponsored activities. Individuals can earn [..]
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term
Definition
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account
Account is the unique combination of a fund, activity and subactivity as set up in GMAS and charged in the general ledger.
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account group
Numeric identifier that groups accounts (fund/activity/subactivity) together for financial reporting purposes. A new account group is created for each budget year when year logic is used. The subactivities (i.e., main, part of, and subcontract) are reported in aggregate by account group
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acquisition cost
Acquisition cost is the cost to purchase an asset and make it available for use. Acquisition cost includes the purchase price of the item and costs necessary to obtain and prepare the asset (e.g., shipping costs or any expense necessary for placing the item in location and bringing it to a condition necessary for normal or expected use). Acquisit [..]
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action memo
Action Memos are produced by the Office for Sponsored Programs and distributed (by GMAS) to the PI and Departmental Administrators who will have post-award responsibility for managing an award. Action Memos are issued whenever an "official" change is made to the award (i.e., more or less money; more or less time; internal approval of pre- [..]
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