Research Costing Compliance (RCC) Terminology

Glossary for the following terms:

A-B
	A-21 Cost Principles for Educational Institutions A-110 Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations A-133 Audit Advanced Payment Award Allocability Allowability Availability of Funds
C
	Cash Contribution Clinical Trials Closed “CLSD” WBS Element Consistency Contract Cooperative Agreement Cost Accounting Standards Cost Reimbursement Award Cost Sharing Cost transfer Current Restricted Funds
D
	Designated Departmental Administrator Direct costs Disclosure Statement (DS-2)
E
	Effort Certification Equipment Shared Usage
F
	Facilities &Administrative (F&A) costs Federal Sentencing Guidelines: (best practices) Fixed Price Contract
G-H
	Gift Grant
I-K
	In-Kind Contribution
L
	Like Circumstances
M
	Monitored Workload
N
	Non-Compliance
O
	OMB Circular A-21 Cost Principles for Educational Institutions OMB Circular A-110 Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations OMB Circular A-133 Audit
P
	Post Award Pre Award Prior Approval Program Income Project Costs
Q
	Questionable G/L Accounts
R
	R/3 Terminology Glossary Reasonableness
S-T
	Service Center Service Component Shared Resource Sponsor Owned Equipment Sponsored Projects Costing Compliance Subcontract
U-V
	Unallowable Costs Unlike Circumstances Untimely Cost Transfer Justification
W-Z
	WBSE