Accrued Expenditures

Charges incurred by a recipient during a given period requiring the provision of funds for: (1) goods and other tangible property received; (2) services performed by employees, contractors, subrecipients, and other payees; and (3) other amounts becoming owed under programs for which no current services or performance is required.

Accrued Income

Sum of: (1) earnings during a given period from (i) services performed by the recipient, and (ii) goods and other tangible property delivered to purchasers; and (2) amount becoming owed to the recipient for which no current services or performance is required by the recipient.

Acquisition Cost of Equipment

Net invoice price of the equipment, including the cost of modifications, attachments, accessories, or auxiliary apparatus necessary to make the property usable for the purpose for which it was acquired. Other charges, such as the cost of installation, transportation, taxes, duty or protective in-transit insurance, shall be included or excluded from the unit acquisition cost in accordance with the recipient’s regular accounting practices.

Advance Payment

A payment that a Federal awarding agency or pass-through entity makes by any appropriate payment mechanism, including a predetermined payment schedule, before the non-Federal entity disburses the funds for program purposes.

Application Package

A group of specific forms and documents for a specific funding opportunity which are used to apply for a grant.

Application Package Template

One or more forms and documents which can be reused for multiple opportunity-specific application packages.

Authorized Organization Representative (AOR)

An AOR submits a grant on behalf of a company, organization, institution, or government. Only an AOR has the authority to sign and submit grant applications.

Benefits

A payment made or an entitlement available in accordance with a wage agreement, an insurance policy, or a public assistance program.

Cage Code

A five-character code which identifies companies doing, or planning to do business with the federal government and is assigned through the SAM.

Cash Contributions

A recipient’s cash outlay, including the outlay of money contributed to the recipient by third parties.

Catalog of Federal Domestic Assistance (CFDA)

An online database of all federal programs available to state and local governments, federally-recognized Indian tribal governments, territories and possessions of the United States, domestic public, quasi-public, and private profit and nonprofit organizations and institutions, specialized groups, and individuals.

Closeout

Process by which the awarding agency determines that all applicable administrative actions and all required work of the award have been completed by the recipient and the awarding agency.

Contract

A legal instrument by which a non-Federal entity purchases property or services needed to carry out the project or program under a Federal award. The term as used in this Part does not include a legal instrument, even if the non-Federal entity considers it a contract, when the substance of the transaction meets the definition of a Federal award or subaward (see § 200.92 Subaward).

Cooperative Agreement

A legal instrument of financial assistance between a Federal awarding agency or pass-through entity and a non-Federal entity that, consistent with 31 U.S.C. 6302–6305:

(a)  Is used to enter into a relationship the principal purpose of which is to transfer anything of value from the Federal awarding agency or pass- through entity to the non-Federal entity to carry out a public purpose authorized by a law of the United States (see 31 U.S.C. 6101(3)); and not to acquire property or services for the Federal government or pass-through entity’s direct benefit or use;

(b) Is distinguished from a grant in that it provides for substantial involvement between the Federal awarding agency or pass-through entity and the non-Federal entity in carrying out the activity contemplated by the Federal award.

(c)  The term does not include:

(1) A cooperative research and development agreement as defined in 15 U.S.C. 3710a; or

(2) An agreement that provides only:

(i) Direct United States Government cash assistance to an individual;

(ii) A subsidy;

(iii) A loan;

(iv) A loan guarantee; or

(v) Insurance.

Cost Sharing or Matching

The portion of project costs not paid by Federal funds (unless otherwise authorized by Federal statute). See also § 200.306 Cost sharing or matching.

Data Universal Numbering System (DUNS)

The nine-digit number established and assigned by Dun and Bradstreet, Inc. (D&B) to uniquely identify entities. A non-Federal entity is required to have a DUNS number in order to apply for, receive, and report on a Federal award. A DUNS number may be obtained from D&B by telephone (currently 866–705– 5711) or the Internet (currently athttp://fedgov.dnb.com/webform).

Disallowed Costs

Charges to an award that the awarding agency determines to be unallowable, in accordance with the applicable federal cost principles or other terms and conditions contained in the award.

Entitlements

A government program that guarantees and provides benefits to a particular group.

Equipment

Tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes, or $5,000. See also §§ 200.12 Capital assets, 200.20 Computing devices, 200.48 General purpose equipment, 200.58 Information technology systems, 200.89 Special purpose equipment, and 200.94 Supplies.

Excess Property

Property under the control of an awarding agency that, as determined by the head of the awarding agency or his/her delegate, is no longer required for the agency’s needs or the discharge of its responsibilities.

Exempt Property

Tangible personal property acquired in whole or in part with federal funds, where the awarding agency has statutory authority to vest title in the recipient without further obligation to the federal government. An example of exempt property authority is contained in the federal Grant and Cooperative Agreement Act, 31 U.S.C. 6306, for property acquired under an award to conduct basic or applied research by a nonprofit institution of higher education or nonprofit organization whose principal purpose is conducting scientific research.

Federal Financial Report (SF-425)

The Federal Financial Report (SF-425) reflects the cumulative actual federal funds, unliquidated obligations incurred, local matching contributions and the unobligated balance of federal funds.

Federal Financial Assistance

(a)  For grants and cooperative agreements, Federal financial assistance means assistance that non-Federal entities receive or administer in the form of:
(1) Grants;
(2) Cooperative agreements;
(3) Non-cash contributions or donations of property (including donated surplus property);
(4) Direct appropriations;
(5) Food commodities; and
(6) Other financial assistance (except assistance listed in paragraph (b) of this section).
(b) For Subpart F—Audit Requirements of this part, Federal financial assistance also includes assistance that non-Federal entities receive or administer in the form of:
(1) Loans;
(2) Loan Guarantees;
(3) Interest subsidies; and
(4) Insurance.
(c)  Federal financial assistance does not include amounts received as reimbursement for services rendered to individuals as described in § 200.502 Basis for determining Federal awards expended, paragraph (h) and (i) of this Part.

Federal Share of Real Property, Equipment, or Supplies

The percentage of the properties or supplies acquisition costs and any improvement expenditures paid with federal funds. This will be the same percentage as the federal share of the total costs under the award for the funding period in which the property was acquired (excluding the value of third party in-kind contributions).

The Government Official responsible for or with custody of government funds.

Funding Opportunity Announcement

A publicly available document by which a federal agency makes known its intentions to award discretionary grants or cooperative agreements, usually as a result of competition for funds.

Government

A State or local government or a federally recognized Indian tribal government.

Grace Period

A grace period may be created at the grantor agency’s discretion to extend the application submission period. This period reflects the number of days after the closing date that Grants.gov will continue to accept applications for a grant opportunity, for example, an agency might include a grace period to accept revised applications. It also represents the day (Closing Date + Grace Period) that applicants will no longer be able to download the application package. This value is entered by an agency when creating a grant opportunity and is not visible to grant applicants.

Grant Agreement

A legal instrument of financial assistance between a Federal awarding agency or pass-through entity and a non-Federal entity that, consistent with 31 U.S.C. 6302, 6304:
(a)  Is used to enter into a relationship the principal purpose of which is to transfer anything of value from the Federal awarding agency or pass- through entity to the non-Federal entity to carry out a public purpose authorized by a law of the United States (see 31 U.S.C. 6101(3)); and not to acquire property or services for the Federal awarding agency or pass-through entity’s direct benefit or use;
(b) Is distinguished from a cooperative agreement in that it does not provide for substantial involvement between the Federal awarding agency or pass- through entity and the non-Federal entity in carrying out the activity contemplated by the Federal award.
(c)  Does not include an agreement that provides only:
(1) Direct United States Government cash assistance to an individual;
(2) A subsidy;
(3) A loan;
(4) A loan guarantee; or
(5) Insurance.

Grants Officer (GO)

The GO is the person authorized by certificate of appointment issued by the Procurement Executive to award, amend and terminate a federal assistance award.

Grants Officer Representative (GOR)

The GOR is designated in writing by the Grants Officer (GO) to administer certain aspects of an assistance award from the date of award through closeout.

Individual

An Individual submits a grant on their behalf, and not on behalf of a company, organization, institution, or government. Individuals sign the grant application and its associated certifications and assurances that are necessary to fulfill the requirements of the application process.

Local Government

A local unit of government, including specifically a county, municipality, city, town, township, local public authority, school district, special district, intra-state district, council of governments (whether or not incorporated as a nonprofit corporation under State law), any other regional or interstate entity, or any agency or instrumentality of local government.

Mandatory Forms

Mandatory forms are the forms that are required for the application. Please note that a mandatory form must be completed before the system will allow the applicant to submit the application package.

NICRA

Stands for “Negotiated Indirect Cost Recovery Agreement.” This is an agreement that determines the rate and the base of application for which a CS can recover indirect costs. USAID typically takes the lead on negotiating these agreements. USDA will accept a NICRA rate as determined by USAID. When a CS has no USAID-determined rate, USDA will allow the CS to charge a maximum rate of 10% on ITSH as well as each direct administrative cost item of the program budget except capital expenditures over $5,000.

North American Industry Classification System (NAICS) Code

A code with a maximum of six digits used to classify business establishments. This code will be replacing the Standard Industrial Classification (SIC) code.

Obligations

The amounts of orders placed, contracts and grants awarded, services received and similar transactions during a given period that require payment by the recipient during the same or a future period.

Office of Management and Budget (OMB)

The core mission of OMB is to serve the President of the United States in implementing his vision across the Executive Branch.  OMB is the largest component of the Executive Office of the President.  It reports directly to the President and helps a wide range of executive departments and agencies across the Federal Government to implement the commitments and priorities of the President.

Office of the Procurement Executive, Federal Assistance Division (A/OPE/FA)

The DOS/A/OPE/Federal Assistance (FA) Division manages the business aspects of grants and cooperative agreements for both domestic and overseas federal assistance programs; facilitates the management and interpretation of Department of State grants and ensures compliance with regulations, guidelines, policies and directives.

Opportunity Category

A field located on the Grant Opportunity Properties screen within Grants.gov. The Opportunity Category field values include Discretionary, Mandatory, Earmark, and Continuation. The Opportunity Category field was added to the site to assist Grants.gov with aggregating opportunities and application packages for public and private displays on the site. For example, there are links which show grant opportunities and packages recently posted to the site. Those opportunities and packages with a category type of Earmarked or Continuation will not show up on these public listings.

Optional Forms

Optional forms are the forms that can be used to provide additional support for an application, but are not required to complete the application package.

Outlays or Expenditures

Charges made to the project or program, which may be reported on a cash or accrual basis.

Performance Progress Report (PPR)

PPR is a standard, government-wide performance progress reporting format used by Federal agencies to collect performance information from recipients of Federal funds awarded. The PPR must be submitted to the attention of the agency’s points of contact specified in the “Agency Contacts” section of the award document in accordance with the requirements established in the award document. The PPR must be submitted at least once yearly, on a quarterly, semiannual, or annual basis, as directed by the awarding Federal agency in the award document.

Period of Performance

The time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. The Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award (see §§ 200.210 Information contained in a Federal award paragraph (a)(5) and 200.331 Requirements for pass-through entities, paragraph (a)(1)(iv)).

Personal Property

Property of any kind except real property. It may be tangible, having physical existence, or intangible, having no physical existence, such as copyrights, patents, or securities.

Point of Contact (POC)

An individual who is designated as the person responsible for authorization and maintenance of information on behalf of a SAM registrant, coordinating communication among organizations.

Prior Approval

Written approval by an authorized awarding agency official evidencing prior consent.

Program Income

Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the award.

Project Costs

All allowable costs, as set forth in the applicable federal cost principles (see Sec. 74.27), incurred by a recipient and the value of the contributions made by third parties in accomplishing the objectives of the award during the project period.

Property

Real property, equipment, intangible property and debt instruments.

Real Property

Land, including land improvements, structures and appurtenances thereto, but excludes movable machinery and equipment.

Recipient

A non-Federal entity that receives a Federal award directly from a Federal awarding agency to carry out an activity under a Federal program. The term recipient does not include subrecipients. See also § 200.69 Non-Federal entity.

Research and Development

All research activities, both basic and applied, and all development activities that are supported at universities, colleges, hospitals, other nonprofit institutions, and commercial organizations. Research is defined as a systematic study directed toward fuller scientific knowledge or understanding of the subject studied. Development is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes. The term research also includes activities involving training of individuals in research techniques where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function.

Researcher

A Grant Researcher writes, prepares, and/or searches for grant applications on their behalf, or on behalf of a company, organization, institution, or government, but do not plan to sign the grant application or its associated certifications and assurances.

Role Manager

The person listed as the Point of Contact for a specific grantor agency or sub-agency. This person will receive any email notifications about application submissions, depending on the option selected in the agency’s profile.

SIC Code

Being replaced by the NAIC code, a code that was used to classify business establishments.

Standard Form 270 (SF-270)

Form used to request advances or reimbursements for a grant or cooperative agreements.

Standard Form 424 (SF-424) Series Forms

Standard government-wide grant application forms including:

• SF-424 (Application for federal Assistance cover page);
• SF-424A (Budget Information Non-construction Programs);
• SF-424B (Assurances Non-construction Programs;
• SF-424C (Budget Information Construction Programs); and
• SF-424D (Assurances Construction Programs).

Plus named attachments including Project Narrative and Budget Narrative.

Subaward

An award provided by a pass-through entity to a subrecipient for the subrecipient to carry out part of a Federal award received by the pass-through entity. It does not include payments to a contractor or payments to an individual that is a beneficiary of a Federal program. A subaward may be provided through any form of legal agreement, including an agreement that the pass- through entity considers a contract.

Subrecipient

A non-Federal entity that receives a subaward from a pass-through entity to carry out part of a Federal program; but does not include an individual that is a beneficiary of such program. A subrecipient may also be a recipient of other Federal awards directly from a Federal awarding agency.

Supplies

All tangible personal property other than those described in § 200.33 Equipment. A computing device is a supply if the acquisition cost is less than the lesser of the capitalization level established by the non-Federal entity for financial statement purposes or $5,000, regardless of the length of its useful life. See also §§ 200.20 Computing devices and 200.33  Equipment.

System Requirements

Computer functionality and programming which is required in order for a specific program to operate.

System for Award Management (SAM)

SAM validates applicant information and electronically shares the secure and encrypted data with the federal agencies’ finance offices to facilitate paperless payments through Electronic Funds Transfer (EFT). The SAM stores your organizational information, allowing Grants.gov to verify your identity and to pre-fill organizational information on your grant applications.

Termination

The ending of a Federal award, in whole or in part at any time prior to the planned end of period of performance.

Third Party In-Kind Contributions

The value of non-cash contributions (i.e., property or services) that—
(a)  Benefit a federally assisted project or program; and
(b) Are contributed by non-Federal third parties, without charge, to a non- Federal entity under a Federal award.

 

Unobligated Balance

The portion of the funds authorized by an awarding agency that has not been obligated by the recipient and is determined by deducting the cumulative obligations from the cumulative funds authorized.