19 Tex. Admin. Code § 13.302 - Definitions
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--Expenditure 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--Expenditure 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 or the Commissioner.
(8) Federal Expenditures--Expenditure 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) Health Related Institution--Any medical
and dental unit as defined in Texas Education Code, §
61.003(5).
(11) Institutional Fund Expenditure --This
includes funds expended for R&D that are controlled at the institutional
level, such as Available University Fund (AUF), Tobacco Settlement Receipts,
patient income (unless defined by Texas Education Code, §
51.009(c)),
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) and unrestricted funds from the reporting
institution's 501(c)(3).
(12)
Nonprofit Organization Expenditures--Expenditure 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--Expenditure of
funds reported as Business Expenditures, Non-profit Organization Expenditures,
and All Other Expenditures.
(16)
Research and Development (R&D)--Research and Development 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 excludes 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, expenditure of funds
paid out by an institution to support institutional Research and Development
activities. Expenditures exclude 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 specific adjustments to account for ineligible R&D expenditures
and separately accounts for pass-through expenditures to other general academic
teaching institutions, health related institutions, or other agencies of higher
education in Texas, 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, administered
by the Coordinating Board pursuant to Texas Education Code, §
61.065, and §
13.63 of this chapter (relating to
Additional Financial Information Reporting), 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--Expenditure of funds received for R&D
via appropriations from the state of Texas, including non-formula support
items, patient income as defined in Texas Education Code, §
51.009(c),
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 of
Texas 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, including
grants.
(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.
Notes
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