Appendices 

A.1 March 26, 2026

• Section 2.13.1
  • Language changed from “Effort should be shown as a percentage of full-time effort or in person-months, depending on sponsor requirements” to “Effort should be shown as a percentage of effort or in person-months based on their current university appointment or formatted based on sponsor requirements.”

A.2 February 9, 2026

• Section 4.17 Payment on Sponsored Projects
  • Information added about hybrid payment methods

A.3 October 1, 2025

• Section 1.24 Research Security Training Requirements for PIs and Senior/Key Personnel
  • Section added to the Handbook to identify training requirements for PIs and senior/key personnel
• Section 2.16 Other Support Reporting Requirements and Process
  • Section added to the Handbook to incorporate policy statement required by NIH NOT-OD-25-133
• Section 2.17 Routing and Proposal Submission
  • Section renumbered from 2.16
• Section 2.18 Post-Submission Requests and NIH Just-in-Time Requests
  • Section renumbered from 2.17
• Section 4.18 Accounts Receivable
  • Section updated to reflect new OGC banking address for sponsor payments
• Section 8.12 Residual Balance
  • Section updated to provide additional clarification.

TERM	DEFINITION
2 CFR 200 (Uniform Guidance)	2 CFR 200 is the governmentwide guidance that establishes the administrative requirements, cost principles, and audit requirements for most federal grants and cooperative agreements. Federal agencies may have implementing regulations or guidance documents that supersede 2 CFR 200.
Acknowlekdgement Statement	Federal research awards generally require an acknowledgment statement when issuing statements, press releases, and other public documents.
Administrative Policy Statement (APS)	Policies that apply to all University of Colorado campuses and employees.
Administrative Unit	Part of a school, department, division, center, or institutional section of a large program.
Applicable Credits	Transactions that offset or reduce direct or indirect costs allocable to a Federal award. Examples of such transactions are purchase discounts, rebates or allowances, recoveries or indemnities on losses, insurance refunds or rebates, and adjustments of overpayments or erroneous charges
Assistance Listing	A unique number assigned to the federal government for each federal financial assistance program.
Authorized Organization Representative (AOR)	A University employee who has legal signature authority to bind the University.
Award Terms and Conditions	The legally binding provisions between two parties, the sponsor and the university, governing a sponsored projects.
Award Transfers	The process of transferring an award from one institution to another.
Budget Period	The time interval from the start date of a funded portion of an award to the end date of that funded portion
Carryover Authority	The request, or expanded authority, to move unobligated funds from one budget period to the next.
Clinical Trial	A research study in which one or more human subjects are prospectively assigned to one or more interventions (which may include placebo or other control) to evaluate the effects of those interventions on health-related biomedical or behavioral outcomes.
Closeout	The process by which the federal awarding agency or pass-through entity determines that all required administrative actions and project work are complete, in accordance with 2 CFR §200.344.
Co-Investigator (Co-I)	An individual who collaborates with the Principal Investigator (PI) in the scientific development or execution of a project.
Colorado Open Records Act (CORA)	Colorado's state freedom of information law which requires most public records be available to the public. A "public record" includes most documents made, maintained, or kept by a state entity.
Cost Sharing	The portion of project costs paid by the University rather than the sponsor.
Cost Transfer	The re-allocation of an expense from one speedtype to another.
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.
Disallowed Cost	Charges to a federal award that the sponsor determines to be unallowable, in accordance with the applicable federal statutes, regulations, or the terms and conditions of the federal award. All disallowed costs are the responsibility of the PI and their respective administrative unit.
Electronic Personnel Effort Reports (ePERs)	The University’s official time and effort reporting system for federal awards.
Equipment	Tangible personal property with a per-unit acquisition cost of $5,000 or more and a useful life of more than one year.
eRA Commons	The NIH’s electronic grant administration interface.
Exempt Property	Property acquired under a federal award where the federal agency vests title to the recipient or subrecipient without further responsibility to the federal government.
Expanded Authorities	Administrative flexibilities provided to certain federal grant recipients, allowing changes to a project without prior agency approval.
Federal Awards	Financial assistance or resources received by the University either directly from a federal agency or indirectly via a pass-through entity.
Federal Financial Report (FFR)	The standard form used to summarize the financial state of a federal award for a specific time period.
Financial Conflict of Interest Disclosure	A federal requirement for PIs and certain employees to disclose significant financial interests related to their institutional responsibilities and research.
Freedom of Information Act (FOIA)	A federal law granting public access to records from federal agencies, including those related to grant awards.
Gift	Anything of value given to the University by a donor who expects nothing of significant value in return.
Government Property	Property titled to the federal government and provided by the federal government for the exclusive use on a federal award.
Indirect Cost (Facilities and Administration Costs)	Expenses necessary for conducting research that are not easily attributable to a specific project. Also known as Facilities and Administrative (F&A) or overhead costs.
InfoED eRA	The University’s electronic research administration system.
Institutional Base Salary (IBS)	The annual compensation paid by the University to an employee for University-related work.
Limited Submission	A funding opportunity that limits the number of applications the University may submit.
NIH Grants Policy Statement (NIH GPS)	The NIH’s official guidance and requirements for grants management and administration.
NIH Just-in-Time Requests	A request from NIH for additional proposal information following the initial review of the proposal.
No-Cost Extension (NCE)	An extension of time to a project period and/or budget period to complete the work of the grant under that period, without additional Federal funds or competition. Prior approval may be required depending on sponsor policies.
Non-Federal Awards	Financial assistance received from sponsors other than federal agencies and that does not include federal funding.
NSF Proposal & Award Policies & Procedures Guide (NSF PAPPG)	NSF’s guidance and requirements for grants management and administration.
Office of Grants and Contracts (OGC)	The administrative office supporting both CU Anschutz Medical Campus and CU Denver in managing sponsored projects.
One-Time Extension (First No Cost Extension)	A no-cost extension for the first time under a federal award to extend the project period. As defined in 2 CFR 200, this term is used in lieu of “first no-cost extension.”
ORCiD	A unique identifier used to distinguish and authenticate individual authors and researchers in scholarly communication.
Participant Support Costs	Direct costs that support participants and their involvement on a sponsored project. Participants may include community members participating in a community outreach program, students, and conference attendees. These costs do not include study subject payments.
Pass-through Entity (PTE)	A non-federal entity that provides sponsored funding another entity to carry out a portion of a sponsored project via a subaward agreement.
Pre-Award Spending	The costs incurred prior to the start of a sponsored project. Pre-award spending may require sponsor prior approval.
Principal Investigator (PI)	The individual primarily responsible for the preparation, conduct, and administration of a sponsored project.
Prior Approval	Sponsor-required written approval before making certain changes to an award.
Program Income	The gross income directly generated by a sponsored project.
Project Period (Period of Performance)	The approved length of a sponroed project, which includes one or more budget periods.
Proposal	A detailed request for funding prepared in accordance with sponsor guidelines.
Record Retention	The mandated period during which University records must be retained following the completion of an action.
Research Administrator	A University employee who supports the management and administration of sponsored projects.
Routing	The University’s internal review process for proposals by administrative units and the OGC Pre-Award team.
Salary cap	The maximum salary amount that a sponsor will reimburse.
Sponsored Project	Research, instruction, or public service activities supported by external funding sources.
Subagreements	Agreements between the university and external entities to carry out portions of a sponsored project.
Supplies	Tangible personal property that does not meet the criteria to be classified as equipment.
University Sponsored Project Handbook	A guide for policies and procedures governing sponsored projects at CU Anschutz Medical Campus and CU Denver. Compliance is mandatory for all University employees working on sponsored projects.

 

Cost	Account code(s)	Are costs usually charged directly to Sponsored Projects?	Explanation of unlike circumstances that allow treatment as direct cost on Federally sponsored projects or other notes
			expected to be made to Federally sponsored projects. Thus, charges of less than 5% or that impact a calendar year quarter by less than 5% would not be appropriate (an exampled of calendar year quarter is July through September).
Salaries and Wages of Faculty, Graduate Research Assistants, and Technical Support Staff	400000 – 419999	YES
Severance pay		YES	Only to the extent required by UCD policy.
Stipends and student aid	770000 – 772499	NO	Stipends, fees and tuition payments are allowable for students in federally funded training and/or fellowship projects.
Subscriptions, books, periodicals, scores, and monographs	512500 – 514999	NO	General medical resource materials are not allowable as a direct cost to federal projects. When resource materials are specifically needed in order to adequately research the area identified by the statement of work for the project and are not readily available through the UCD library, they may be charged to the federal project.
Student Activities		NO	Costs incurred for intramural activities, student publications, student clubs, and other student activities, are unallowable, unless specifically provided for in the federally sponsored agreements.
Study Subject Payments	495102	YES	Requires COMIRB protocol approval and sponsor approval.
Telephone equipment, maintenance, pagers, and cellular telephones.	482600 482604 482608	NO	LOCAL TELEPHONE COSTS (local services) are normally treated as F&A costs. Under exceptional circumstances, local telephone expenses may be directly charged to sponsored projects. Exceptions apply when a project has a special or unique need for telephone communication. Phone usage must be significantly greater than routine level required by administrative unit usage.   CELLULAR PHONES AND PAGERS - Cellular telephones and pagers are charged directly when needed to coordinate field work. In such cases the need for charging such equipment and services must be justified in the narrative portion of the budget and approved by the sponsor.
Trash collection	515114	YES	Federal sponsored projects may be charged directly for these costs if they are located off-campus and use the off-campus indirect cost rate.
Travel	700000 – 709999	YES	Specific prior approval of international travel is required by some sponsors for some types of agreements. Travel must be by U.S. Carrier (exceptions defined on Travel Policy Summary and cost is not one of the exceptions).
Utilities	750000 – 752499	NO	Federal sponsored projects may be charged directly for these costs if they are located off-campus and use the off-campus indirect cost rate.