Texas Administrative Code › Title 19 - EDUCATION › Part 1 - TEXAS HIGHER EDUCATION COORDINATING BOARD › Chapter 13 - FINANCIAL PLANNING › Subchapter M - TOTAL RESEARCH EXPENDITURES › Section 13.302 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
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.