All expenditures for activities specifically organized to produce research outcomes, whether commissioned by an agency external to the institution or separately budgeted by an organizational unit within the institution. Subject to these conditions, it includes expenditures for individual and/or project research as well as those of institutes and research centers. This category does not include all sponsored programs (training grants as an example) nor is it necessarily limited to sponsored research, since internally supported research programs, if separately budgeted, should be included in this category under the circumstances described above.
No sub-programs are defined.
Included under Research:
- Computing costs supporting the Research program. See Attachment 2.
- Grants administration costs related to research activities including proposal development services, information clearinghouse services, accounting services, etc. (To the extent that these administrative activities also support Public Service undertakings, an appropriate allocation should be made.)
- Grant accounting should be included if segregated and centralized. Otherwise, grant accounting should assume the coding of the organizational unit within which it is performed, either as Fiscal Operations (1200) or Academic Administration (6600).