Policies, Procedures & Forms
Policy Definitions
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Additional Employment: Any CSU employment that is in addition to the employee's primary appointment. Additional
employment limitations are based on time-base, not salary. A maximum of 125% time-base
is allowed under certain circumstances. (Please refer to the approproate section below
for specific rules.) The salary rate for additional employment may be the same as
the rate for the primary appointment; however, a different salary rate is permitted
if appropriate for the work performed and if allowed by the funding source (e.g.,
private corporation contract). In the case of a federal grant or contract, the rate
of pay for the additional employment must be the same as the CSU base rate of pay
for the primary assignment.
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 the program purposes.
Allocable Cost (200.405): An item of cost assigned to one or more cost objectives, in reasonable proportion
to the benefit provided or other equitable relationship. The cost must have a direct
benefit to and be directly associated with the project(s) being performed. A cost
is allocable to a particular sponsored project, if the goods or services involved
are chargeable or assignable in accordance with relative benefits received or other
equitable relationship. Allocability is a basic conditions that must be met in deciding
whether a particular expenditure is appropriate to a particular project.
Allocation: 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.
The process may entail assigning a cost(s) directly to a final cost objective or through
one or more intermediate cost objectives.
Allowability (200.403): The determination of whether or not costs can be charged to a sponsored project as
a direct or F&A cost. Costs that are directly related to a sponsored project, must
benefit the sponsored project in the proportion to the amount charged, and must conform
to the policies and procedures of the institution.
Approving Authority: a person to whom authority has been delegated in writing to approve activities and/or
expenses within CSUSM policy. The approving authority must evaluate the importance
of the activity and/or expense in terms of the costs that will be incurred, the benefits
to be derived from such an expense, the availability of funds, and any alternatives
that would be equally effective in accomplishing the desired objectives.
Audit: The examination of documents, records, reports, systems, of internal control, accounting
and financial procedures, and other evidence for one or more of the following purposes:
- To ascertain whether the statements prepared from the accounts present fairly the
financial position and the results of financial operations of the constituent funds
and account groups of the governmental unit in accordance with generally accepted
accounting principles and on a basis consistent with that of the preceding year.
- To determine the compliance with applicable laws and regulationis of a governmental
unit's financial transactions.
- To review the efficiency and economy with which operations were carried out.
- To review effectiveness in achieving program results.
Audit Finding: Deficiencies which the auditor is required by 200.516 Audit findings, paragraph (a)
to report in the schedule of findings and questioned costs.
Auxiliary: An Auxiliary Organization as defined in Executive Order No. 698. By means of an Operating
Agreement between California State University San Marcos and the California State
University San Marcos Foundation, it is acknowledged that, with one exception, the
CSUSM Foundation shall act as the administrator and financial liaison for all externally
funded grants, contracts, and special projects. As an exception to this delegation,
with the approval of the Chief Financial Officer, CSUSM Associated Students, Inc.
(ASI) may administer externally funded grants, contracts, and special projects that
were generated to benefit ASI programs. The CSUSM Foundation, and by exception, ASI
Inc, will act as fiscal agent for awards and have responsibility for award compliance
and financial administration, including determinations regarding overhead and administrative
costs, within University policy and practice. The management of grants, contracts,
and special projects will follow the procedures set by the CSUSM Foundation. All exceptions
to this policy will require approval from the University's Chief Financial Officer/Vice
President of Finance and Administrative Services.
Award: Umbrella term used to include sponsored grants, contracts, and cooperative agreements.
A federal award is any form of financial assistance received from a federal awarding
agency directly or indirectly from a pass-through entity.
Budget: 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. It may include the Federal and non-Federal share or only the
Federal share, as determined by the Federal awarding agency or pass-through entity.
Campus: In ICSUAM Section 11000 for Sponsored Programs, campus means either the University
or the Auxiliary/Foundation.
Capital Asset: Tangible or intangible assets used in operations having a useful life of more than
one year which are capitalized in accordance with GAAP. Capital assets include:
- Land, buildings (facilities), equipment, and intellectual property (including software)
whether acquired by purchase, construction, manufacture, lease-purchase, exchange,
or through capital leases; and
- Additions, improvements, modifications, replacements, rearrangements, reinstallations,
renovations, or alterations to capital assets that materially increase their value
or useful life (not ordinary repairs and maintenance).
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.
Claim: Depending on the context, either:
- A written demand or written assertion by one of the parties to a Federal award seeking
as a matter of right: 1) the payment of money in a sum certain; 2) the adjustment
or interpretation of the terms and conditions of the Federal award; or 3) Other relief
arising under or relating to a Federal award.
- A request for payment that is not in dispute when submitted.
Closeout: The process by which the Federal awarding agency or pass-through entity determines
that all applicable administrative actions and all required work of the Federal award
have been completed and takes actions as described in §200.343 Closeout.
Compensated Effort: Compensation for effort consisting of campus assignment, reimbursed time, additional
employment, direct pay, and cost share for faculty and staff performing services under
Sponsored Projects.
Competing Renewal Proposal (also called a Competing Continuation): A request for continued funding of a project for which the funding or project period
is about to terminate.
Confidentiality: Prevention of disclosure, to other than authorized individuals, of a sponsor’s proprietary
information or of a subject’s identity.
Consistency: A cost is considered to be treated consistently when the expense is treated as either
a direct or F&A cost under like circumstances. Consistent treatment occurs when a
cost incurred for the same purpose in like circumstances is treated consistently as
either a direct or an indirect cost. Consistency is a basic condition that determines
whether an expense is appropriate to a particular project.
Consulting Agreement: An agreement to have a professional with expertise assess, evaluate, provide analysis,
develop strategies, provide decision support and/or recommendations to management,
provide management consulting or similar professional advisory services and/or prepare
a report or presentation that summarizes the consultant’s work, recommendations or
conclusions; the consultant may prepare or create intellectual property (e.g., prepare
written materials, graphics, or other visual materials) that an Entity may want to
own. Examples of Contract Titles: Agreement for Consultant Services; Agreement for
Professional Consulting Services.
Contract: An agreement between CSUSM or Auxiliary and a sponsor to provide an economic benefit,
generally in the form of services, for compensation. The agreement is binding and
creates a quid pro quo relationship between the parties.
Contract Request: Where one party requests for or initiates the contracting process and subsequently
uses that information for drafting or authoring a contract document. This is usually
the first step in the contract life cycle.
Contract UG Definition: 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. The term as used in this
part does not include a legal instrument, even if the non-Federal entity considers
it a contract, when the substance of the transaction meets the definition of a Federal
award or subaward (see §200.92 Subaward).
Contractor: See Vendor/Contractor.
Contractor UG Definition: An entity that receives a contract as defined in 200.22 Contract.
Cost Reimbursement Contract: Provide for sponsor payment of the allowable, allocable, and reasonable costs of the
sponsored project. They are designed to estimate total costs required for the work,
and expenses are reimbursed as costs are incurred. Cost reimbursement contracts set
a spending ceiling that the investigator may not exceed without additional funds being
allotted by an amendment.
Cost Sharing: - Represents that portion of project or program costs not borne by the sponsor (generally
the federal government). Cost sharing can be voluntary or mandatory (that is, required
by means of a statute or law), and can take the form of either cash or in-kind contributions.
- Cash: Represents actual verifiable expenditures from the recipient or from non-Federal
third parties – and includes costs incurred by the University or Auxiliary, including
indirect costs.
- In-kind: Represents the value of all noncash contributions, including services and property
provided by non-Federal third parties.
- Mandatory: Required by the sponsor or funding agency supporting the sponsored project. Some sponsors
require that the recipient of an award provide some level of cost sharing or matching
costs as a condition of receiving the award.
- Voluntary: That portion of the project costs that the campus provides on its own initiative
when the sponsor does not require cost share or the amount of cost share provided
is more than the sponsor’s mandatory requirement.
- Voluntary Committed: Quantified and included in the proposal budget and award and becomes a binding requirement
of the award.
- Voluntary Uncommitted: Effort that is over and above that which is committed and budgeted for in a sponsored
agreement. Voluntary uncommitted effort is not required to be documented or tracked.
Deficit: The excess of expenditures over revenues during an accounting period; or, in the
case of Enterprise and Internal Service Funds, the excess of expense over income during
an accounting period.
Direct Costs: Direct costs are those costs that can be identified specifically with a particular
final cost objective, such as an award, or other internally or externally funded activity,
or that can be directly assigned to such activities relatively easily with a high
degree of accuracy. Costs incurred for the same purpose in like circumstances must
be treated consistently as either direct or indirect (F&A) costs.
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.
eGift card: Code that is electronically delivered using technology such as email, SMS text, social
media and smartphone apps. They are commonly referred to as digital, electronic, virtual
or mobile gift cards.
Equipment: Tangible personal property (including information technology systems) having a useful
life of more than one year and a per-unit acquisition cost which equals or exceeds
the lesser of the capitalization level established by the non-Federal entity for financial
statement purposes, or $5,000. See also §§200.12 Capital assets, 200.20 Computing
devices, 200.48 General purpose equipment, 200.58 Information technology systems,
200.89 Special purpose equipment, and 200.94 Supplies.
Encumbrance: Contingent liabilities in the form of purchase orders, contracts, or salary commitments
which are chargeable to an appropriation and for which a part of the appropriation
is reserved. They cease to be encumbrances when paid or when the actual liability
is recorded.
Expenditures: charges made by a non-Federal entity to a project or program for which a Federal award
was received.
(a) The charges may be reported on a cash or accrual basis, as long as the methodology
is disclosed and is consistently applied.
(b) For reports prepared on a cash basis, expenditures are the sum of:
(1) Cash disbursements for direct charges for property and services;
(2) The amount of indirect expense charged;
(3) The value of third-party in-kind contributions applied; and
(4) The amount of cash advance payments and payments made to subrecipients
Facilities and Administrative (F&A): See Indirect (F&A) Costs.
Fiscal Year: A twelve-month period of time to which the annual budget applies and at the end of
which a governmental unit determines its financial position and the results of its
operations. In California State government, the fiscal year runs from July 1 through
the following June 30. It is the period during which obligations are incurred, encumbrances
are made and appropriations are expended.
Fixed Amount Awards: A type of grant agreement under which the Federal awarding agency or pass-through
entity provides a specific level of support without regard to actual costs incurred under the Federal award. This type of Federal award reduces some of the administrative
burden and record-keeping requirements for both the non-Federal entity and Federal
awarding agency or pass-through entity. Accountability is based primarily on performance
and results. See §§200.201 Use of grant agreements (including fixed amount awards),
cooperative agreements, and contracts, paragraph (b) and 200.332 Fixed amount subawards.
Fixed Amount Subawards: With prior written approval from the Federal awarding agency, a pass-through entity
may provide subawards based on fixed amounts up to the Simplified Acquisition Threshold,
provided that the subawards meet the requirements for fixed amount awards in 200.201
Use of grant agreements (including fixed amount awards), cooperative agreements, and
contracts.
Fraud: False statements involving false, fabricated, or plagiarized information identified
during research misconduct proceedings should be reported to the sponsor by the institution.
Examples of fraud, waste, and abuse that should be reported include, but are not limited
to, embezzlement, misuse, or misappropriation of grant funds or property, and false
statements, whether by organizations or individuals. Other examples include theft
of grant funds for personal use; using funds for nongrant-related purposes; theft
of federally owned property or property acquired or leased under a grant; charging
the federal government for the services of “ghost” individuals; charging inflated
building rental fees for a building owned by the recipient; submitting false financial
reports; and submitting false financial data in bids submitted to the recipient (for
eventual payment under a grant).
General - Goods and Services Agreement: An agreement that is typically for vendors to provide both goods (e.g., materials,
parts, supplies) and services (e.g., the supply of batteries that also requires preventive
maintenance or repair, or the provision of janitorial services that also requires
payment for cleaning supplies). Examples of Contract Titles: Goods and Services Agreement;
Service Agreement.
General - Services Agreement: An agreement for a vendor to provide a service (e.g., coding bills, interpreters).
As opposed to consultants (for which we use the Consulting Agreement), these vendors
usually will not contribute any intellectual property (e.g., prepare written or visual
materials). Examples of Contract Titles: Services Agreement.
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.
Gift: Any item of value given to CSUSM Corporation by a donor who expects nothing of value
in return, other than recognition and disposition of the gift in accordance with that
donor's wishes. There is no formal fiscal accountability to the donor beyond periodic
progress reports and summary reports of expenditures. These reports may be thought
of as requirements of good stewardship, and, as such, may be required by the terms
of a gift. They are not characterized as contractual obligations or "deliverables."
Grant: A financial contribution to a recipient to carry out an approved project or activity.
A grant generally anticipates no substantial programmatic involvement of the sponsor
with the recipient during performance of the project or activity, but sponsors usually
require deliverables/progress reports and/or final report – and an accounting of the
use of funds or return of unused funds.
Grant Agreement: Grant agreement means a legal instrument of financial assistance between an awarding
sponsor or pass-through entity and another entity.
Grantee: The institution (public or private, nonprofit or for-profit, educational institution,
hospital, corporation, organization, agency, or other legally accountable entity)
that receives a grant or cooperative agreement and assumes legal, financial, and scientific
responsibility and accountability both for the awarded funds and for the performance
of the grant-supported activity.
Guidelines: Non-mandatory, supplemental information about acceptable methods for implementing
policy requirements.
Human subject: As defined by Department of Health and Human Services regulations means a living
individual about whom an investigator (whether professional or student) conducting
research obtains (1) data through intervention or interaction with the individual,
or (2) identifiable private information. [45 CFR 46.102(f)]. As defined by Food and
Drug Administration regulations, “human subject” means an individual who is or becomes
a subject in research, either as a recipient of the test article or as a control.
A subject may be either a healthy human or a patient [21 CFR 50.3(g), 21 CFR 56.102(e)].
A human subject includes an individual on whose specimen a medical device is used
[21 CFR 812.3(p)].
Improper payment: (a) Improper payment means 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 (b) Improper
payment 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.
Indirect (F&A) Costs: Those costs incurred 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. To facilitate equitable distribution
of indirect expenses to the cost objectives served, it may be necessary to establish
a number of pools of indirect (F&A) costs. Indirect (F&A) cost pools must be distributed
to benefitted cost objectives on bases that will produce an equitable result in consideration
of relative benefits derived. (From UG §200.56)
Indirect Cost Rate Proposal: The documentation prepared by a non-Federal entity to substantiate its request for
the establishment of an indirect cost rate as described in Appendix III to Part 200—Indirect
(F&A) Costs Identification and Assignment, and Rate Determination for Institutions
of Higher Education (IHEs) through Appendix VII to Part 200—States and Local Government
and Indian Tribe Indirect Cost Proposals of this part, and Appendix IX to Part 200—Hospital
Cost Principles.
Institutional Review Board (IRB): Research at CSUSM using a human subject must be approved by the IRB which is an independent
committee that protects the rights and well-being of research subjects. As part of
the protocol and informed consent process, the IRB reviews all aspects of compensation
and reimbursement made to a human subject including amount, proposed distribution
method, timing, and if a human subject is either a CSUSM student or employee.
Institutional Review Board (IRB) Approval: The determination of the IRB that the human subjects research has been reviewed and
may be conducted at an institution within the constraints set forth by the IRB and
by other institutional and Federal requirements.
Institutions of Higher Education (IHE): A legally authorized, accredited, public or non-profit educational institution that
admits persons having a certificate of graduation from a school providing a secondary
education (i.e., high-school graduates or their equivalents) or individuals who meet
the requirements of section 1091 (d).
Note: Program statutes may require specific accreditation
Internal controls: A process, implemented by a non-Federal entity, designed to provide reasonable assurance
regarding the achievement of objectives in the following categories:
(a) Effectiveness and efficiency of operations;
(b) Reliability of reporting for internal and external use; and
(c) Compliance with applicable laws and regulations.
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 awards:
(a) Transactions are properly recorded and accounted for, in order to:
(1) Permit the preparation of reliable financial statements and Federal reports;
(2) Maintain accountability over assets; and
(3) Demonstrate compliance with Federal statutes, regulations, and the terms and conditions
of the Federal award;
(b) Transactions are executed in compliance with:
(1) 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
(2) Any other Federal statutes and regulations that are identified in the Compliance
Supplement; and
(c) Funds, property, and other assets are safeguarded against loss from unauthorized
use or disposition.
Key Personnel: Employees of the awardee who are engaged in the awarded project, listed in the award
application, progress report, or any other report submitted to the sponsor AND who
are considered by the sponsor as essential resources in the work performance. Key
Personnel typically includes the principal investigators and co-investigators, but
is dependent upon the individual award. (The sponsor may review the qualifications
of any substitution of these individuals.)
Line Item Budget: A detailed expense or expenditure budget, generally classified by object within each
organizational unit, and, often, classified within each object as to authorized number
of employees at each salary level within each job classification, etc.
Local Government: Any unit of government within a state, including a:
(a) County;
(b) Borough;
(c) Municipality;
(d) City;
(e) Town;
(f) Township;
(g) Parish;
(h) Local public authority, including any public housing agency under the United States
Housing Act of 1937;
(i) Special district;
(j) School district;
(k) Intrastate district;
(l) Council of governments, whether or not incorporated as a nonprofit corporation
under state law; and
(m) Any other agency or instrumentality of a multi-, regional, or intra-state or local
government. (UG 200.64)
Management Decision: The evaluation by the Federal awarding agency or pass-through entity of the audit
findings and corrective action plan and the issuance of a written decision to the
auditee as to what corrective action is necessary.
Master Agreement: Can apply to the entire entity or a specific department/lab/unit. The Master Agreement
provides general administrative terms. Funding is provided under follow on task orders
or work orders with details specific to the funded projects. Master agreements may
require extensive negotiation, but the follow on task orders or work orders are generally
expedited.
Memorandum of Understanding/Letter of Intent: A Memorandum of Understanding formalizes an arrangement or understanding regarding
a particular transaction; it documents the key terms and provisions of that transaction.
It could be binding or nonbinding and can be used in situations where the parties
are still negotiating the definitive agreement. A Letter of Intent memorializes the
intent of parties to enter into a formal contract. All deal terms are typically nonbinding
except for the confidentiality provision. Examples of Contract Titles: Letter of
Intent; LOI; Memorandum of Understanding; MOU.
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 procedures
comprise a subset of a non-Federal entity's small purchase procedures. The non-Federal
entity uses such procedures in order to expedite the completion of its lowest-dollar
small purchase transactions and minimize the associated administrative burden and
cost. The micro-purchase threshold is set by the Federal Acquisition Regulation at
48 CFR Subpart 2.1 (Definitions). It is $3,000 except as otherwise discussed in Subpart
2.1 of that regulation, but this threshold is periodically adjusted for inflation.
Modified Total Direct Costs (MTDC): All direct salaries and wages, applicable fringe benefits, materials and supplies,
services, travel, and up to the first $25,000 of each subaward (regardless of the
period of performance of the subawards under the award). MTDC excludes equipment,
capital expenditures, charges for patient care, rental costs, tuition remission, scholarships
and fellowships, participant support costs and the portion of each subaward in excess
of $25,000. Other items may only be excluded when necessary to avoid a serious inequity
in the distribution of indirect costs, and with the approval of the cognizant agency
for indirect costs.
Negotiation: Pre-award discussions conducted by the Office of Sponsored Projects to establish the
conditions and amount of an agreement; based on recommendations from the cognizant
principal office, a cost analysis of the applicant's budget, and a review of proposed
activities.
Noncompeting Continuation: The next year’s funding within a multi-year grant.
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.
Obligations: When used in connection with a non-Federal entity’s utilization of funds under a
Federal award, obligations means orders places 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 future period.
Office of Management and Budget (OMB): The Executive Office of the President, Office of Management and Budget.
Operating Statement: A statement summarizing the financial operations for an accounting period as contrasted
with a balance sheet which shows financial position at a given moment in time.
Outside Employment: Refers to any employment not compensated through the CSU payroll. Employment directly
compensated by a CSU foundation or other CSU auxiliary that is not compensated through
the CSU payroll is considered outside employment. Employment that is compensated through
the CSU payroll and is reimbursed by a foundation, other auxiliary, or other funding
source is considered CSU employment. CSU employees may, consistent with campus policies
governing outside activities, be employed outside the CSU system. However, conflicts
of interest are not permitted. When determining the 125% additional employment under
the CSU Additional Employment Policy, all CSU employment and all outside CSU foundation
and other CSU auxiliary employment are considered together.
Overload: A term exclusive to employees represented by the CFA and refers to CSU additional
employment in excess of a full-time workload, or when appropriate, in excess of a
full-time (100%) time-base. A faculty member paid 100% from federal grant funds may
not work more than 100% time.
Participants: “Participants" can easily be confused with "human subjects." "Participants" are people
who are taking part in sponsor-defined training or sponsor-supported conferences,
who are eligible to receive expense reimbursement under the terms of the sponsored
project agreement. Participants cannot be paid for their participation in these events,
but can be reimbursed for legitimate and justifiable expenses.
Participant Support Costs: direct costs for items such as stipends or subsistence allowances, travel allowances,
and registration fees paid to or on behalf of participants or trainees (but not employees)
in connection with conferences, or training projects. (UG 200.75)
Pass-through Entity: a non-Federal entity that provides a subaward to a subrecipient to carry out part
of a Federal program. (UG 200.74)
Period of Performance: the time during which the non-Federal entity may incur new obligations to carry out
the work authorized under the Federal award.
Policy: A definite course or method of action to guide and determine present and future decisions
and describe the rules that establish what will or will not be done.
Principal Investigator: The individual (whether referred to in the contract or grant as a Principal Investigator,
Project Director or other similar term) designated by the Sponsored Program Administrator
to be responsible for ensuring compliance with the academic, scientific, technical,
financial and administrative aspects and for day-to-day management of the Sponsored
Program.
Investigators: (Financial Conflict of Interest #11010.02)
Nongovernmental Investigator: For non-governmentally funded projects, a Principal Investigator (“Investigator”)
who has primary responsibility for the scientific and technical conduct and reporting
of a research project funded by a nongovernmental entity.
PHS Investigator: Investigator means the project director or principal Investigator and any other person,
regardless of title or position, who is responsible for the design, conduct, or reporting
of research funded by the PHS, or proposed for such funding, which may include, for
example, collaborators or consultants.
NSF Investigator: The term "Investigator" means the principal investigator, co-principal investigators/co-project
directors, and any other person at the organization who is responsible for the design,
conduct, or reporting of research or educational activities funded or proposed for
funding by NSF.
Note: For purposes of policy #11010.02, regardless of funding source, "Investigator" also
includes the investigator's spouse/domestic partner and dependent children.
Procedure: Describe the critical steps undertaken to achieve policy intent; internal controls
that demonstrate compliance with policies/regulations.
Protocol: Plan of Study approved by IRB.
Proper Invoice: A proper invoice is one that meets the requirements of 2 CFR 200.305, includes the
required invoice elements from Terms and Condition #2 of the Agreement Terms and Conditions
on the face page, is submitted in a timely manner in accordance with the Agreement,
contains costs that are deemed allowable, allocable, reasonable, and in line with
scope of work progress to date, and includes a certification, as required in the Uniform
Guidance 2 CFR 200.415 (a).
Reasonableness (200.404): A cost is reasonable if the nature of the goods or services acquired or applied,
and the amount involved therefore, reflect the action that a prudent person would
have taken under the circumstances prevailing at the time the decision to incur the
cost was made. Reasonable costs that are generally recognized as necessary for the
operation of a sponsored project, have an arm’s length relationship between the vendor
and the principal investigator and/or institution, and are consistent with sponsor
and institutional policy. Reasonableness is a basic condition that must be met in
deciding whether a particular expenditure is appropriate to a particular project.
Recipient: CSUSM or Auxiliary designated as the ponsored Program Administrator and awarded a
contract or grant. The recipient is either the University or Auxiliary, as the case
may be, even if a particular component is designated in the award document, and shall
not be an individual, department or other constituent unit.
Research: From 45 CFR 46.102, “Research means a systematic investigation, including research
development, testing and evaluation, designed to develop or contribute to generalizable
knowledge.” The term encompasses basic and applied research. Basic research is defined
as systematic study directed toward fuller knowledge or understanding of the fundamental
aspects of phenomena and of observable facts without specific applications towards
processes or products in mind. Applied research is defined as systematic study to
gain knowledge or understanding necessary to determine the means by which a recognized
and specific need may be met.
Research and Development (R&D): All research activities, both basic and applied, and all development activities that
are performed by non-Federal entities. The term research also includes activities
involving the training of individuals in research techniques where such activities
utilize the same facilities as other research and development activities and where
such activities are not included in the instruction function.
“Research” is defined as a systematic study directed toward fuller scientific knowledge
or understanding of the subject studied. “Development” is the systematic use of knowledge
and understanding gained from research directed toward the production of useful materials,
devices, systems, or methods, including design and development of prototypes and processes.
Salary Cap: A limitation imposed by the sponsor on the amount of salary that can be directly
charged to projects.
Segregation of duties: Established procedures that ensure no single individual is responsible for the collection,
handling, depositing and accounting for cash and cash equivalents received by a unit.
At least two (2) authorized individuals must be assigned to carry out key duties of
the handling process.
Significant Financial Interest: Anything of monetary value, including but not limited
to salary or other payments for service (e.g., consulting fees or honoraria); equity
interests (e.g., stocks, stock options); being an owner, partner, director or officer
in a non-publicly held company or entity; and, intellectual property rights (e.g.,
patents, copyrights) and royalties from such rights. Refer to the CSU FCOI Disclosure
Requirements by Funding Source Chart for specific definitions for each funding source.
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. The simplified acquisition threshold is set by the Federal Acquisition
Regulation at 48 CFR Subpart 2.1 (Definitions) and in accordance with 41 U.S.C. 1908.
As of the publication of this part, the simplified acquisition threshold is $150,000,
but this threshold is periodically adjusted for inflation.
Sound Business Practices: A set of practices that contribute to achieving compliance and a target level of
quality.
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 §§200.33 Equipment and 200.48 General
purpose equipment
Sponsor: The party/entity paying for services or other economic benefit under a contract or
providing financial assistance/contribution for a project or activity under a grant.
Sponsored Agreement: A contract, grant, or other agreement from a sponsor to the campus.
Sponsored Projects: A project resulting from a grant, contract, or other agreement between the campus
and a sponsor.
Sponsored Program: All work performed under grants or contracts funded by non-CSU funding sources (including
non-CSU-funded contracts and grants that are subsequently subcontracted to another
campus).
Sponsored Program(s) Administrator: The entity (Foundation, University or Auxiliary) designated by the University to
administer the Sponsored Program.
Sponsored Program Records: Include, but are not limited to, accepted proposals and applications; contracts or
grant agreements; program reports and data; correspondence; budgets and supporting
financial documentation; supporting human resources documentation; and other records
relating to receipt, review, award, evaluation, status and monitoring of the sponsored
program.
Sponsored Program Work Product: Any work created in the performance of a sponsored program. Unless the contract or
grant states otherwise, sponsored program work product does not include journal articles,
lectures, images, books or other works that are subject to copyright protection and
have been created through independent academic effort and based on the findings of
the sponsored program.
Sponsored Project: A project resulting from a grant, contract, or other agreement between the campus
and a sponsor.
Stipend: Financial support for living expenses.
- An assistantship stipend may be paid incrementally, twice monthly, throughout the
semester and may be cancelled if the student does not fulfill the commitments of the
assistantship.
- A fellowship stipend may be paid in a lump sum at the beginning of the semester and
remains in place so long as the student makes satisfactory academic progress as defined
by the field/department and special committee.
- A trainee stipend may be paid in a lump sum at the beginning of the semester and remains
in place so long as the student makes satisfactory academic progress as defined by
the field/department and special committee and meets the requirements established
by the training grant.
Student Financial Aid (SFA): Federal awards under those programs of general student assistance, such as those
authorized by Title IV of the Higher Education Act of 1965, as amended, (20 U.S.C.
1070-1099d), which are administered by the U.S. Department of Education, and similar
programs provided by other Federal agencies. It does not include Federal awards under
programs that provide fellowships or similar Federal awards to students on a competitive
basis, or for specified studies or research.
Subagreement: “Pass through funding” from the prime sponsor to a prime recipient, wherein the recipient
of the funding, then issues a “sub” agreement to another organization to accomplish
a portion of the scope of work that is integral to the success of the scope of work
of the prime recipient.
Subaward: An award (subgrant or subcontract) of financial support from a prime awardee/pass-through
entity to a qualified organization for the performance of a substantive portion of
the programmatic effort funded under the prime award. This term also includes awards
made by a sub-recipient to a lower tier subrecipient. It does not include payments
to a contractor or payments to an individual that is a beneficiary of the program.
Subrecipient: The legal entity to which a subaward is made and which is accountable for the use
of the funds provided in carrying out a portion of the prime awardee’s/pass-through
entity’s programmatic effort under a sponsored project. A subrecipient has responsibility
for programmatic and/or administrative decision making and adherence to the applicable
sponsor program compliance requirements. The term may include institutions of higher
education, non-profit organizations, for-profit corporations, and foreign or international
organizations at the discretion of the federal awarding agency.
Supplies: All tangible personal property other than those described in §200.33 Equipment. A
computing device is a supply if the acquisition cost is less than the lesser of the
capitalization level established by the non-Federal entity for financial statement
purposes or $5,000, regardless of the length of its useful life. See also §§200.20
Computing devices and 200.33 Equipment.
Traineeship: A supervised position in which financial support is given to a graduate student to
develop and extend research skills and knowledge in preparation for a research career.
A traineeship is similar to a fellowship in that its stipend (provided by the training
grant) will be used as a living allowance without any additional obligation on the
part of the student to engage in teaching and/or research in furtherance of the university’s
academic mission. Trainees may be subject to the participation requirements of the
funding entity.
Unallowable Costs: Costs that are explicitly identified as unallowable or those that do not meet the
conditions for allowability.
University: One of the campuses of the California State University or the Office of the Chancellor.
Unlike Circumstances: An activity or cost, which is substantially greater in amount or different in purpose
than the normal use. The term "unlike circumstance" comes from several citations
in federal cost principles. The government requires that costs incurred for the same
purposes be consistently charged either as direct costs or as indirect costs. To
allow a charge normally included as indirect as a direct charge, there must be unlike
circumstances.
Uniform Guidance (2 CFR 200): The Uniform Administrative Requirements, Cost Principles, and Audit Requirements
for Federal Awards (Uniform Guidance) are the federal regulations for the management
of federal awards. The Uniform Guidance streamlines and supersedes guidance that
was previously contained in eight different OMB Circulars (including A-21, A-110 and
A-133).
Use of grant agreements (including fixed amount awards), cooperative agreements, and
contracts:
(a) The Federal awarding agency or pass-through entity must decide on the appropriate
instrument for the Federal award (i.e., grant agreement, cooperative agreement, or
contract) in accordance with the Federal Grant and Cooperative Agreement Act (31 U.S.C.
6301-08).
(b) Fixed Amount Awards. In addition to the options described in paragraph (a) of
this section, Federal awarding agencies, or pass-through entities as permitted in
§200.332 Fixed amount subawards, may use fixed amount awards (see §200.45 Fixed amount
awards) to which the following conditions apply:
(1) The Federal award amount is negotiated using the cost principles (or other pricing
information) as a guide. The Federal awarding agency or pass-through entity may use
fixed amount awards if the project scope is specific and if adequate cost, historical,
or unit pricing data is available to establish a fixed amount award based on a reasonable
estimate of actual cost. Payments are based on meeting specific requirements of the
Federal award. Accountability is based on performance and results. Except in the case
of termination before completion of the Federal award, there is no governmental review
of the actual costs incurred by the non-Federal entity in performance of the award.
Some of the ways in which the Federal award may be paid include, but are not limited
to:
(i) In several partial payments, the amount of each agreed upon in advance, and the
“milestone” or event triggering the payment also agreed upon in advance, and set forth
in the Federal award;
(ii) On a unit price basis, for a defined unit or units, at a defined price or prices,
agreed to in advance of performance of the Federal award and set forth in the Federal
award; or,
(iii) In one payment at Federal award completion.
(2) A fixed amount award cannot be used in programs which require mandatory cost sharing
or match.
(3) The non-Federal entity must certify in writing to the Federal awarding agency
or pass-through entity at the end of the Federal award that the project or activity
was completed or the level of effort was expended. If the required level of activity
or effort was not carried out, the amount of the Federal award must be adjusted.
(4) Periodic reports may be established for each Federal award.
(5) Changes in principal investigator, project leader, project partner, or scope of
effort must receive the prior written approval of the Federal awarding agency or pass-through
entity.
Vendor/Contractor: A vendor/contractor is responsible for providing goods or services necessary to conduct
the research or other programmatic effort, but is not responsible for the results
of the research or effort. vendors/contractors provide similar goods or services to
many different purchasers. A vendor/contractor is only required to meet the terms
of the procurement agreement and is not subject to compliance requirements of a federal
(or other) sponsor.
