The following words and terms, when used in this subchapter,
shall have the following meanings, unless the context clearly indicates
otherwise:
(1) All Other Expenditures--Expenditures of all other
funds not reported under the expenditure categories of Business, Nonprofit
Organizations, Institutional Funds, State and Local Government or
Federal Expenditures, as defined in this section. All Other Expenditures
includes funds from foreign universities, foreign governments, portions
of gifts designated for research by the donors (including from the
reporting institution's 501(c)(3)), and nonfederal and nonstate funds
received from other institutions of higher education.
(2) Annual Financial Report (AFR)--Institutional financial
report for one fiscal year as required by Texas Education Code, §51.005.
(3) Areas of Special Interest--Major research topics
important to the public, or required by statute, as listed in the
Research Expenditure Survey.
(4) Board--The governing body of the Texas Higher Education
Coordinating Board.
(5) Business Expenditures--Expenditures of funds from
domestic or foreign for-profit organizations.
(6) Coordinating Board--The agency known as the Texas
Higher Education Coordinating Board, including agency staff.
(7) Coordinating Board Staff or Board Staff--Agency
staff acting under the direction of the Board and the Commissioner.
(8) Federal Expenditures--Expenditures of funds received
by the reporting institution from any agency of the United States
government for research and development. These include reimbursements,
contracts, grants, and any identifiable amounts spent on research
and development from Federal programs including Federal monies passed
through state agencies to the reporting institution and federal funds
that were passed through to the reporting institution from another
institution.
(9) General Academic Teaching Institution--Any public
general academic teaching institution as defined in Texas Education
Code, §61.003(3).
(10) Institutional Fund Expenditures--This includes
funds expended for R&D that are controlled at the institutional
level, such as Available University Fund (AUF) or other funding held
locally used for R&D, excluding institution research administration
and support. This category includes cost sharing from unrestricted
sources (cost sharing from restricted sources should be classified
according to the underlying source), unrestricted funds from the reporting
institution's 501(c)(3), and unrecovered indirect costs. Unrecovered
indirect costs may not exceed the institution's federally negotiated
Facilities and Administrative rate.
(11) Medical and Dental Unit--Any public health related
institution as defined in Texas Education Code, §61.003(5).
(12) Nonprofit Organization Expenditures--Expenditures
of funds from domestic or foreign non-profit foundations and organizations,
except universities and colleges.
(13) Other Agency of Higher Education--Any public agency
of higher education as defined in Texas Education Code, §61.003(6).
(14) Pass-through to Sub-recipient--Sponsored project
funds that are passed from one entity to a sub-recipient. The sub-recipient
expends the funds to carry out part of the sponsored project on behalf
of the pass-through entity.
(15) Private Expenditures--Expenditures of funds reported
as Business Expenditures, Non-profit Organization Expenditures, and
All Other Expenditures. Amounts exclude R&D expenditures that
do not meet the narrow definition of R&D expenditures used in
the Coordinating Board's Research Expenditure Survey.
(16) Research and Development (R&D)--R&D activity
is creative and systematic work undertaken in order to increase the
stock of knowledge "including knowledge of humankind, culture, and
society" and to devise new applications of available knowledge. R&D
covers three activities: basic research, applied research, and experimental
development. R&D does not include public service or outreach programs,
curriculum development (unless included as part of an overall research
project), or non-research training grants. R&D does not include
capital projects (i.e., construction or renovation of research facilities).
(17) R&D Training--Activities involving the training
of individuals in research techniques are included in R&D, where
such activities utilize the same facilities as other research and
development activities and where such activities are not included
in the instruction function.
(18) Research Expenditures or Expenditures--In a specific
fiscal year, expenditures of funds paid out by an institution to support
institutional Research and Development activities. Expenditures do
not include in-kind donations.
(19) Research Expenditure Survey--The mandatory survey
instrument administered by the Coordinating Board pursuant to Texas
Education Code, §61.0662, that establishes total R&D expenditures
for each institution by research field and areas of special interest,
both accounted by funding source. The survey includes a Research Expenditure
Survey, specific definition of R&D, and reporting guidelines for
R&D activities. The survey separately accounts for unrecovered
indirect costs and pass-through expenditures to other general academic
teaching institutions, medical and dental units, or other agencies
of higher education, by funding source.
(20) Research fields--Subject areas for R&D, as
listed in the Research Expenditure Survey.
(21) Sources and Uses Template--An annual survey of
Texas general academic and health-related institutions to detail financial
information and provide specific information about revenues and expenditures.
(22) Sponsored Projects--Sponsored projects include
grants, contracts, cooperative agreements and other legally binding
means of transfer under which an entity provides a return benefit
to, or agrees to provide a defined deliverable or complete a specified
set of activities for, an external sponsor in exchange for funds.
External sponsors are those that are not part of the entity.
(23) State and Local Government Expenditures--Expenditures
of funds received for R&D via appropriations from the state of
Texas, including non-formula support items, and funds received from
any state, county, municipality, or other local government entity
in the United States, including state health agencies. Expenditures
include state funds that support R&D at agricultural and other
experiment stations.
(24) State Contracts and Grants--A subset of State
and Local Government Expenditures that includes only expenditures
of interagency contracts, contracts with Texas local governments,
and other such state funding sources for R&D.
(25) State of Texas Source Expenditures--A subset of
State and Local Government Expenditures that includes only expenditures
of funds appropriated by the state of Texas for research, including
state appropriated research non-formula support items and research
formula funding.
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