Definitions
Accrual
Basis - An accounting method whereby revenues and expenses are
identified with specific periods of time, such as a month or year,
and are recorded when they are earned or incurred without regard to
the date of receipt or payment of cash; distinguished from cash basis.
Accrued
Expenditures - The charges incurred by the 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,
subcontractors, and other payees; and
(3) other amounts becoming owed under programs for which no current
service or performance is required, such as annuities, insurance claims,
and other benefit payments.
Accrued
Income - The sum of:
(1)
earnings during a given period from services performed by the recipient
and from goods and other tangible property delivered to purchasers;
and
(2) amounts becoming owed to the recipient for which no current service
or
performance is required by the recipient.
ACF
- Administration for Children and Families.
Acquisition
Cost - The net invoice price of property or supplies 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, are
included or excluded from the unit acquisition cost in accordance
with the recipient's regular accounting practices. It does not include
costs for rental of property or alteration and rental of real property.
Additive
Alternative - One of the three uses of program income which permits
income that is generated under a grant to be added to funds committed
to the project by the Federal awarding agency and recipient and used
to further eligible project or program objectives. (See "Deductive
Alternative" and "Cost Sharing or Matching Alternative.")
Administrative
Procedure Act (APA) of 1946 - The statute (5 U.S.C 551
et seq.) establishing various procedures for agencies, including the
procedures for notifying and allowing the public the opportunity for
administrative review and comment on proposed Federal agency rulemaking.
Administrative Requirements - The general business management
practices that are common to the administration of all grants, such
as financial accountability, reporting, equipment management, and
retention of records.
Advance - A payment made by Treasury check or other appropriate
payment mechanism to a recipient upon its request either before cash
disbursements are made by the recipient or through the use of predetermined
payment schedules. Most advance payments are processed through the
Payment Management System (PMS), the Department's centralized grants
payment system. Advance payments are made to recipient organizations
upon their requests before cash disbursements are made by them on
their assistance programs.
Alert List - A list circulated within the Department primarily
to alert grants administration staff of recipients designated as "high-risk,"
or "at-risk."
Allocable Cost - A cost is allocable to a particular cost objective
(i.e., a specific function, grant project, service, department, or
other activity) in accordance with the relative benefits received.
A cost is allocable to a Government award where it is treated consistently
with other costs incurred for the same purpose in like circumstances
and (1) is incurred specifically for the award; or (2) benefits both
the award and other work and can be distributed in reasonable proportion
to the benefits received; or (3) is necessary to the overall operation
of the organization.
Allocation - The process of assigning a cost, or a group of costs,
to one or more cost objectives, in reasonable and realistic proportion
to the benefit provided or other equitable relationship.
Allotment - A process whereby the Federal agency calculates each
recipient's share by applying the statutory formula applicable to
a mandatory grant program.
Allowable Cost - A cost incurred by a recipient that is:
(1) reasonable for the performance of the award;
(2) allocable;
(3) in conformance with any limitations or exclusions set forth in
the Federal cost principles applicable to the organization incurring
the cost or in the Notice of Grant Award as to types or amount of
cost items;
(4) consistent with internal regulations, policies and procedures
that apply uniformly to both Federally-financed and other activities
of the organization;
(5) accorded consistent treatment;
(6) determined in accordance with generally accepted accounting principles;
and
(7) not included as a cost in any other Federally-financed grant (unless
specifically authorized).
Alteration and Renovation - The work required to change the interior
arrangements or other physical characteristics of an existing facility
or installed equipment so that it may be more effectively used for
the project. Alteration and renovation may include work referred to
as improvements, conversion, rehabilitation, remodeling, or modernization,
but is distinguished from construction and large scale permanent improvements.
Alternative Dispute Resolution - A process whereby mediation and
other techniques are used to avoid or resolve disputes. Alternative
dispute resolution is intended to reduce cost, delay and contentiousness
in the resolution process as well as prevent disputes from escalating
to levels requiring more formal or judicial resolution.
Amended Application - A revised application submitted by an applicant.
Amount Received for Trade-In - The amount that would have been
paid for the replacement equipment without a trade-in, minus the amount
paid with the trade-in. The term refers to the actual difference,
not necessarily the trade-in value shown on an invoice.
AoA - Administration on Aging.
Applicable Credit - Those receipts that offset or reduce direct
or indirect costs. Typical examples of such transactions are: purchase
discounts, rebates, or allowances; recoveries or indemnities on losses;
insurance refunds; and adjustments of overpayments or erroneous charges.
Application
- Generally, a request for financial support of a project or activity
submitted to HHS on specified forms and in accordance with instructions
provided by the HHS awarding office.
Apportionment - The means whereby the Office of Management and
Budget divides the total available appropriation into segments, usually
quarterly, and makes that segment available to the Federal agency
for obligation.
Appropriation Act - The statute that provides the authority for
Federal agencies to incur obligations and to make payments out of
the U.S. Treasury for specified purposes.
Approval
or Authorization of the Awarding or Cognizant Federal Agency -
The documentation evidencing written consent for a recipient to incur
a specific cost, or take other actions that require prior approval.
If costs or other actions are specifically identified in a grant application,
approval of the application constitutes such authorization. If the
costs are covered by a State/local-wide cost allocation plan or an
indirect cost proposal, approval of the plan or the indirect cost
rate constitutes the approval.
Approval
List/Funding List - A list sent by the program office to the Grants
Management Officer, showing which grant applications on the list are
approved for funding and in what order.
Approved Budget - The recipient's financial expenditure plan,
including any revisions approved by the awarding office, for carrying
out a grant-supported project or activity. The approved budget includes
Federal funds and may require non-Federal participation, the amount
of which is specified on the initial award document and on any subsequent
revised or amended award notice.
ASPE - The Office of the Assistant Secretary for Planning and
Evaluation in the Office of the Secretary.
Assistance Instrument or Assistance Award - A grant or cooperative
agreement.
Assurance - A certification by an applicant, normally included
with the application or State plan, that it will abide by a particular
requirement if awarded a Federal grant.
Audit Resolution - The action to resolve audit findings and recommendations,
including management and systems deficiencies and monetary findings
(i.e., questioned costs).
Authorizing Legislation - The statutory authority establishing
a Federal program, either indefinitely or for a specified period of
time. Authorizing legislation is generally a prerequisite for appropriations.
Automatic Carryover - Under expanded authorities for research
grants, the authority that is delegated to the recipient to move unobligated
balances remaining at the end of any budget period to a subsequent
budget period which thereby increases authorized expenditures. (See
"Expanded Authorities.")
Award - Financial assistance that provides support or stimulation
to accomplish a public purpose. Awards include grants and other agreements
in the form of money or property in lieu of money, by the Federal
Government to an eligible recipient. The term does not include: technical
assistance, which provides services instead of money; other assistance
in the form of loans, loan guarantees, interest subsidies, or insurance;
direct payments of any kind to individuals; and contracts which are
required to be entered into and administered under procurement laws
and regulations.
Awarding Agency - Any department, agency, commission, or instrumentality
in the executive branch of the Federal Government that makes awards
to eligible recipients. In general, the Operating Divisions (OPDIVs)
of the Department, the Office of the Assistant Secretary for Planning
and Evaluation (ASPE), and the Office of the Inspector General (OIG),
and any subcomponents thereof, are authorized to award and administer
HHS grants.
Block Grant - A type of mandatory grant where the recipients (normally
States) have substantial authority over the type of activities to
support, with minimal Federal administrative restrictions. The basic
premise is that States should be free to target resources and design
administrative mechanisms to provide services to meet the needs of
their citizens.
Budget Period - The intervals of time into which a multi-year
period of assistance (project period) is divided for budgetary and
funding purposes. Budget periods are usually 12 months long but may
be shorter or longer, if appropriate.
Capital Expenditure - The cost of an asset, including the cost
to put it in place. Capital expenditure for equipment, for example,
means the net invoice price of the equipment, including the cost of
any modifications, attachments, accessories, or auxiliary apparatus
necessary to make it usable for the purpose for which it was acquired.
Ancillary charges, such as taxes, duty, protective in-transit insurance,
freight, and installation may be included in, or excluded from, capital
expenditure cost in accordance with the recipient organization's regular
accounting practices.
Carryover Balance - Unobligated funds of the recipient from a
previous funding period under a grant that are authorized for use
to cover allowable costs in a current funding period.
Cash Basis - A basis of keeping accounts in contrast to the accrual
basis, whereby revenue and expense are recorded on the books of account
when received and paid, respectively, without regard to the period
in which they are earned or incurred.
Cash Contribution - The recipient's cash outlay, including the
outlay of money contributed to the recipient by third parties.
Cash Management Improvement Act (CMIA) of 1990 - A law (Pub. L.
101-453 (1990); 31 U.S.C. 3335, 6501, and 6503.) which
regulates the timing of cash flow and payment of interest on accounts
between States and the Federal Government.
CASHLINE - An Electronic Funds Transfer (EFT) payment system which
allows a recipient organization using any touch-tone telephone to
dial directly into the Payment Management System's "Voice Response"
computer and request Federal cash on its assistance programs as frequently
as disbursements (outlays) are made. The cash is then electronically
deposited into the recipient organization's account the next business
day.
Catalog of Federal Domestic Assistance - A catalog published twice
a year which describes domestic assistance programs administered by
the Federal Government. This governmentwide compendium of Federal
programs lists projects, services, and activities which provide assistance
or benefits to the American public.
Categorical Grant - A grant having a specifically defined purpose.
Change of Recipient Institution - A process whereby the legal
and administrative responsibility for a grant-supported project or
activity is transferred from one legal entity to another before the
expiration date of the approved project period. (See "Replacement
Recipient.")
Change of Principal Investigator - A process, usually initiated
by the grantee, whereby the approved principal investigator is replaced.
Change of Scope - A process, usually initiated by the grantee,
whereby the objectives or specific aims identified in the approved
grant application are significantly changed.
Chief Grants Management Officer/Chief Grants Officer - A Grants
Officer within an awarding agency who is the principal Grants Officer
in the agency. Generally, the Chief Grants Officer will have the authority
to appoint and exercise line authority over one or more Grants Officers.
Closed-ended Grant - A type of mandatory grant where the award
constitutes an upper limit on the amount of funds the Federal Government
may pay for program activities. (See "Entitlement or Open-ended
Grant.") Examples of closed-ended grants are:
(1) Grants for State and community programs on aging (Title III of
the Older Americans Act); and
(2) Child welfare services (Title IV-B of the Social Security Act).
Closeout - The process by which the awarding office determines
whether all applicable administrative actions and all work required
by the grant have been completed by the recipient and the awarding
agency for a project or other specified period.
Code of Federal Regulations (CFR) - The codified regulations of
the Federal Government containing a codification of the final agency
regulations published in the Federal Register. The primary Departmental
grants administration regulations are found in Title 45 CFR Part 74,
"Grants and Agreements (Including Subgrants) with Institutions
of Higher Education, Hospitals, Other Non-Profit, and Commercial Organizations"
and 45 CFR Part 92, "Uniform Administrative Requirements for
Grants and Cooperative Agreements to State and Local Governments."
Other significant regulations related to grants administration include
45 CFR Part 16, "Procedures of the Departmental Grant Appeals
Board," Part 76, "Governmentwide Debarment and Suspension
(Nonprocurement) and Governmentwide Requirements for Drug-Free Workplace
(Grants)," and Part 95, "General Administration - Grant
Programs (Public Assistance and Medical Assistance)."
Co-funding - An agreement by two or more awarding agencies to
jointly participate in the support of an assistance award.
Cognizant Agency - The Federal agency which, on behalf of all
Federal agencies, is responsible for: reviewing, negotiating, and
approving cost allocation plans, indirect cost rate and similar rates;
monitoring non-Federal audit reports; conducting Federal audits as
necessary; and resolving cross-cutting audit findings.
Commercial or For-profit Organization - An organization, institution,
corporation or other legal entity that is organized or operated for
the profit or benefit of its shareholders or other owners.
Common Accounting Number (CAN) - A number used in Federal financial
transactions to facilitate tracking through the Federal accounting
system. It contains accounting, organizational, geographical, and
other data elements.
Common Rule - A process whereby Federal agencies issue essentially
identical regulations under the direction of OMB. These regulations
may be modified by an agency to reflect variations in statutory requirements.
Examples of common administrative regulations include the "Uniform
Administrative Requirements for Grants and Cooperative Agreements
to State and Local Governments," which implements OMB Circular
A-102 guidance to Federal agencies (45 CFR Part 92 for HHS); and "Governmentwide
Debarment and Suspension (Nonprocurement) and Governmentwide Requirements
for Drug-Free Workplace (Grants)," (45 CFR Part 76 for HHS).
Communication Cost - The cost incurred for telephone services,
local and long distance telephone calls, telegrams, facsimile transactions,
postage and the like.
Competing Continuation Application - A request for assistance
to extend for one or more additional budget periods a project period
that would otherwise expire. Competing continuation applications compete
with other competing continuation, competing supplemental, and new
applications for funds.
Competing Continuation Award - An award of financial assistance
which adds funds to a grant and extends one or more budget periods
beyond the currently established project period.
Competitive Segment - The initial project period recommended for
support (up to five years) or each extension of a project period resulting
from the award of a competing continuation grant.
Competition or Competitive Review Process - A process normally
followed under discretionary grant programs whereby applications are
reviewed by an independent/objective review panel and evaluated against
established review criteria and scored and rated accordingly. As a
result, usually the applications with the highest scores and rating
receive grants.
Complementary Funding - Separate funding by two or more awarding
agencies of individual projects or activities that relate to each
other.
Completion Date - The date on which all work under an award is
completed or the date on the award document, or any supplement or
amendment thereto, on which Federal sponsorship ends (i.e., the end
of a project period).
Conflict of Interest - Any action by a reviewer in the grants
review or awarding process which would affect, or could appear to
affect, the reviewer's financial interest, or would cause the reviewer's
impartiality in the grants process to be questioned. Specific situations
include, but are not limited to, the following: a reviewer may not
participate in the review or award of a specific grant application
in which any of the following has a financial interest: (1) the reviewer,
the reviewer's spouse, parent, child, or partner; (2) any organization
in which the reviewer, the reviewer's spouse, parent, child, or partner
serves as officer, director, trustee, partner or is otherwise similarly
associated; (3) any organization in which the reviewer, the reviewer's
spouse, parent, child, or partner is negotiating for or has an arrangement
concerning prospective employment or other similar association; or
(4) any organization in which the reviewer, the reviewer's spouse,
parent, child, or partner has an interest with respect to any pending
grant application competing under the same program as any other grant
application to be reviewed by the same committee or group of field
researchers.
Consortium Grant - A grant to one institution in support of a
project in which any programmatic activity is carried out through
a collaborative arrangement between or among the recipient institution
and one or more other institutions or organizations which are separate
legal entities, administratively independent of the recipient. The
involvement of the non-recipient (collaborating) institutions is that
of actually performing a portion of the programmatic activity.
Construction - A project, supported through a discretionary grant
or a cooperative agreement, to support the initial building or large
scale modernization or permanent improvement of a facility.
Consultant - A person who is engaged to give professional advice
or services for a fee, but is not acting as an employee. The term
includes paid guest speakers.
Contract - An award instrument used for the acquisition, by purchase,
lease, or barter, of property or services.
Cooperative Agreement - An award instrument of financial assistance
where "substantial involvement" is anticipated between the
HHS awarding agency and the recipient during performance of the contemplated
project or activity. "Substantial involvement" means that
the recipient can expect Federal programmatic collaboration or participation
in managing the award.
Cost Allocation Plan - Any of the following may, subject to approval,
be considered cost allocation plans for recipients that are governmental
units (i.e., State or local governments or Indian Tribal governments):
(1) "Central service cost allocation plan" means the documentation
identifying, accumulating, and allocating or billing the allowable
costs of services provided by a governmental unit on a centralized
basis to its departments/agencies as described in OMB Circular A-87.
(2) "Public assistance cost allocation plan" means the documentation
identifying, accumulating, and distributing the allowable costs of
services provided by a public assistance agency/department in support
of all Federal financial assistance programs administered or supervised
by that agency/department as described in OMB Circular A-87.
(3) "Indirect cost rate proposal" means the documentation
prepared by a governmental unit or subdivision thereof to substantiate
its request for the establishment of an indirect cost rate as described
in OMB Circular A-87.
Cost Analysis - The breakdown and verification of cost data, including
evaluating specific elements of costs and examining them to determine
the necessity, reasonableness, and allocability of the costs reflected
in the budget and their allowability pursuant to the applicable cost
principles.
Cost Center - An identifiable department or area within a recipient's
organization that has been assigned an account number in the recipient's
accounting system for the purpose of accumulating costs.
Cost Objective - A function, organizational subdivision, contract,
grant, or other activity for which cost data are needed and for which
provision is made to accumulate those costs.
Cost Principles - The principles as set out in applicable statutes,
regulations, grantor instructions, Office of Management and Budget
Circulars and generally accepted accounting rules used for determining
allowability, reasonableness, and allocability of costs applicable
to grants, contracts, and other agreements.
Cost Sharing or Matching - The value of allowable third party
in-kind contributions and the allowable costs of a federally assisted
project or program not borne by the Federal Government. (See "Additive
Alternative" and "Deductive Alternative.")
Cost Sharing or Matching Alternative - An alternative use of program
income whereby income accrued during the period of grant support may
be used to satisfy a cost sharing or matching requirement. (See "Additive
Cost Alternative" and "Deductive Cost Alternative.")
Cost-type Contract - A contract in which the contractor or subcontractor
is paid on the basis of the allowable costs it incurs, with or without
a fee.
Currently Effective Research Patient Care Rate - The rate established
by a hospital for use in reimbursing hospital costs for research patient
care.
Currently Effective Indirect Cost Rate - The rate authorized by
the cognizant Federal agency for reimbursing indirect costs under
HHS grants.
Debarment and Suspension under Executive Orders 12549 and 12689
- The actions taken by a debarring official in accordance with Federal
agency regulations implementing Executive Orders 12549 -- in HHS,
Title 45 CFR Part 76 "Governmentwide Debarment and Suspension
(Nonprocurement) and Governmentwide Requirements for Drug-Free Workplace
(Grants)" -- to exclude a person or organization from participating
in grants and other assistance awards. If debarred or suspended, the
person or organization may not receive assistance funds (under a grant,
cooperative agreement, or subgrant) for a specified period of time.
Suspensions are temporary actions (no more than 18 months) preparatory
to debarment, when immediate action is needed to protect the Government's
interest. Debarments are generally three years in duration. Debarments
and suspensions carried out under the Executive Orders are separate
actions from suspension imposed by an awarding agency. (See "Suspension.")
Debt Collection - The process of collecting funds owed by recipients
to the Federal Government generally as a result of formal disallowances
taken by an authorized official of the awarding agency.
Debt Instrument - A document used to record a legal obligation
of one party to pay a financial obligation to another in accordance
with predetermined terms and conditions.
Deductive Alternative - One of the three alternatives for the
use of program income which offsets allowable costs of the project
or program. If there is a costsharing or matching requirement, costs
borne by the income may not count toward satisfying that requirement.
(See " Additive Alternative" and "Cost Sharing or Matching
Alternative.")
Deferral - For certain mandatory grants, a temporary suspension
of payment on public assistance grants by HHS pending receipt of additional
information relating to allowability of a recipient's cost. For discretionary
grants, the term may indicate that applications are approved but not
funded or held for a later review cycle.
Delinquent Federal Debt - Regarding assistance awards, any Federal
debt for which the applicant has not made payment in a timely manner.
Demonstration Project- A project, supported through a grant or
a cooperative agreement, generally to establish or demonstrate the
feasibility of new methods or new types of services.
Denial of Refunding - A denial of a noncompeting continuation
award under the project period system of funding. (See "Withholding
of Support.")
Departmental Appeals Board - The administrative board responsible
for final Departmental resolution of certain disputes arising under
HHS assistance programs. The Board provides an impartial adjudicatory
hearing process for appealing certain final written decisions which
adversely affect a recipient. Its jurisdiction is specified in 45
CFR Part 16, "Procedures for HHS Grant Appeals Board."
Deviation or Exception - A departure from a regulatory or policy
requirement. With respect to defining a class deviation versus an
individual deviation, an individual deviation represents a deviation
being sought for one grant only that arises on a case- by-case basis.
A class deviation involves more than one grant for which the same
type of deviation action is being requested.
Direct Costs - Those costs that can be specifically identified
with a particular project, program, or activity.
Disallowance Letter - The formal letter issued to a recipient
by an authorized official advising of specific costs that have been
determined to be unallowable. Where appropriate, the letter also informs
the recipient of its appeal rights.
Disallowed Cost or Disallowance - A charge to a grant that the
Federal awarding agency determines to be unallowable, in accordance
with the applicable Federal cost principles or other terms and conditions
contained in the award.
Discretionary Grant - A grant that permits the Federal Government,
according to specific authorizing legislation, to exercise judgment
("discretion") in selecting the applicant/recipient organization,
through a competitive grant process. Types of activities commonly
supported by discretionary grants include demonstration, research,
training, service, and construction projects or programs. Discretionary
grants are sometimes referred to as "project grants."
Document Number or Obligation Document Number - The number of
an initial obligation document to which all follow-up documents (payments,
refunds, etc.) will be related by the accounting system.
Eligibility - The status an entity must posses in order to be
considered for a grant.
Employer Identification Number (EIN) -
(1) for individuals, the social security number;
(2) for organizations, the unique number assigned by the Internal
Revenue Service.
Entitlement or Open-ended Grant - A type of mandatory grant where
there is no upper limit on the amount of funds the Federal Government
will pay for allowable services and activities. Open-ended grants
are often referred to as "open-ended entitlement grants"
because the Federal Government pays a statutorily-required share of
costs without dollar limits. The principal entitlement grants of the
Social Security Act of 1935 (42 U.S.C. 301 et seq.) are:
(1) Child Support Enforcement and Establishment of Paternity (Title
IV-D of the Act);
(2) Foster Care and Adoption Assistance (Title IV-E of the Act); and,
(3) Medical Assistance (Medicaid) (Title XIX of the Act) not including
the State Medicaid Fraud Control program authorized by section 1903(a)(6)(B).
Equipment - The tangible nonexpendable personal property (including
exempt property) charged directly to an award having a useful life
of more than one year and an acquisition cost of $5,000 or more per
unit. However, consistent with recipient policy, lower limits may
be established.
Estimate Report - In the public assistance programs, States report
a quarterly estimate of their anticipated expenditures for the next
period. Quarterly awards are based on these estimates, plus various
adjustments. States also submit budget projections for future years,
which are used for Federal budget formulation.
Excess Property - The property under the control of any Federal
awarding agency that, as determined by the head thereof, is no longer
required for its needs or the discharge of its responsibilities.
Executive Order - An order issued by the President of the United
States which has the full force and effect of law on the Executive
Branch of the Federal Government.
Executive Order 12372 (Intergovernmental Review of Federal Programs)
- The process under which State and local officials review certain
proposed Federal financial assistance (usually in the form of grant
applications). The objectives of the process are to increase State
flexibility to design a consultation process and select the programs
it wishes to review, increase the ability of State and local elected
officials to influence Federal decisions, and compel Federal officials
to be more responsive to State concerns. For those states that participate
in the process, a single State official or organization is designated
for coordination of the review process and to send official State
process comments and recommendations to Federal agencies. These State
officials or organizations are referred to as State Single Points
of Contact (SPOCs). (45 CFR Part 100, "Intergovernmental Review
of Department of Health and Human Services Programs and Activities,"
is HHS's implementation of the Executive Order.)
Exempt Property - The tangible personal property acquired, in
whole or part, with Federal funds, where the awarding agency has statutory
authority to vest title in the recipient without further obligation
to the Federal Government.
Expanded Authorities - The waiver for certain recipient actions
which otherwise require awarding office prior approval and the provision
of additional authorities for carryover of unobligated balances, extension
of budget/project period, preaward costs, and use of program income
provided to certain research grants.
Expenditure Report -
(1) for nonconstruction grants, the Financial Status Report;
(2) for construction grants, the Outlay Report and Request for Reimbursement
for Construction Programs; and
(3) all other OMB-approved program-specific expenditure reports.
Extension - The extension of a project period.
External Implementation - An awarding agency issuance which applies
GPD, or other grant-related policies, directly to recipients.
Fair Market Value - The price that a prudent person would pay
for property, services, or other assets at a particular time under
free market conditions in the conduct of competitive business.
Federal Acquisition Regulation (FAR) - The codification of uniform
policies and procedures for acquisition by all executive agencies
of the Federal Government except those statutorily exempted. (48 CFR
Chapter 1.)
Federal Cash Transaction Report - A standard form, PMS 272, used
to monitor cash advanced to recipients and to obtain disbursement
information for each agreement with the recipients.
Federal Demonstration Partnership (FDP) - A formal collaboration
of Federal research agencies and research institutions to increase
the productivity and reduce the administrative burden of federally
supported research and education. The FDP currently consists of 65
research institutions, 14 Federal agencies and 5 affiliates.
Federal Financial Participation (FFP) - The Federal share of some
mandatory grants under which the awarding agency is required to pay
a specified percent of the program costs.
Federal Funds Authorized - The total amount of Federal funds obligated
by the Federal Government for use by the recipient. This amount may
include any authorized carryover of recipient unobligated funds from
prior funding periods when permitted by agency regulations or agency
implementing instructions.
Federal Grant and Cooperative Agreement Act of 1977 - The Act
(31 U.S.C. 6301 et seq.) which establishes guidelines for distinguishing
Federal assistance relationships from Federal procurement relationships.
It clarifies the difference between acquisition and assistance and
requires the use of grants or cooperative agreements for the provision
of general financial assistance whereas contracts are used to acquire
goods or services for the direct benefit and use of the government.
Federal Medical Assistance Percentage (FMAP) - The percentage
of a State's Medicaid expenditures, other than administrative and
selected other items of cost, which the Federal Government will pay.
The percentage varies by State in accordance with a statutory formula.
Federal Share - The amount, generally expressed as a percentage
of total project costs, of financial, property, or other direct assistance
provided by the Federal Government to an eligible recipient to accomplish
a public purpose of support or stimulation authorized by statute.
The Federal and non-Federal share are so noted on the Notice of Grant
Award.
Federally-recognized Indian Tribal Government - The governing
body of any Indian tribe, band, nation, or other organized group or
community [including any Native village as defined in section 3 of
the Alaska Native Claims Settlement Act of 1971 (43 U.S.C.
1601 et seq.)] certified by the Secretary of the Interior as eligible
for the special programs and services provided through the Bureau
of Indian Affairs.
Field Reader - A person selected to review grant applications
during a competitive review process. Field readers may function the
same as independent review group members except that they do not meet
to discuss applications and their evaluations are submitted by mail.
Final Indirect Cost Rate - A permanent rate established after
the actual direct costs for a given fiscal year of the organization
are known and the actual amount of indirect costs applicable to Federally-sponsored
programs have been determined. This type of rate is not subject to
subsequent adjustment.
Final Research Patient Care Rate - A permanent rate established
for hospitals after the actual costs and charges of a given fiscal
year of the hospital are known. Final rates are not subject to subsequent
adjustment.
Financial Status Report (FSR) - A standard, Federal Government
form, SF-269 (long form) or SF-269A (short form), used to monitor
the financial progress of the grant and show the status of funds in
non-construction programs. Both forms provide data by grant budget
period and contain information on total outlays (Federal and recipient
shares) and unobligated recipient balances. The long form is used
for grants that involve cost sharing/matching or program income. The
short form may be authorized for use in grants that do not have these
types of financial activity.
Fixed Indirect Cost Rate - A permanent rate that has the same
characteristics as a predetermined rate. However, unlike a predetermined
rate, the difference between the estimated costs used to establish
the fixed rate, and the actual costs of the period covered by the
rate, is "carried forward" as an adjustment to the rate
computation of a subsequent period.
Flow Down/Flow Thru Provisions - The rules governing whether,
and how, grant terms apply to subgrants.
Foreign Institution - An institution located in a country other
than the United States and its territories that is subject to the
laws of that country, irrespective of the citizenship of the proposed
investigator.
Funding Period - The period of time when Federal funding is available
for obligation by the recipient.
Government - A State or local government or Federally-recognized
Indian tribal government or any subdivision thereof. The term does
not include institutions of higher education and hospitals.
Grant - Financial assistance (including cooperative agreements)
in the form of money, or property in lieu of money, by the Federal
Government to an eligible recipient. The term does not include: any
Federal procurement subject to the Federal Acquisition Regulation
(FAR); technical assistance (which provides services instead of money);
or assistance in the form of revenue sharing, loans, loan guarantees,
interest subsidies, insurance, or direct payments of any kind to individuals.
Grant-approved Project/Activities - Those activities specified
or described in a grant application, plan, or other document that
are approved by the HHS awarding office for funding, or changes which
may be proposed by the grantee and subsequently approved by the HHS
awarding office Grants Officer. For purposes of this definition, it
does not matter whether Federal funding constitutes all or only a
portion of the financial support necessary to carry out such activities.
Grant File - The official file of a particular grant that contains
all significant documents and correspondence related to the award.
Grantee - See "Recipient."
Grants Administration Manual (GAM) - Thet HHS internal manual
setting forth guidance and administrative requirements and procedures
for managing grants and cooperative agreements awarded by agencies
of the Department. It is being replaced, over time, by Departmental
Grants Policy Directives. Eventually, only the OPDIVs that make awards
will maintain their own GAM(s).
Grants Management Officer (GMO)/Grants Officer - The individual
designated to serve as the HHS official responsible for the business
management aspects of a particular grant(s) or cooperative agreement(s).
The GMO serves as the counterpart to the business officer of the recipient
organization. In this capacity, the GMO is responsible for all business
management matters associated with the review, negotiation, award,
and administration of grants and interprets grants administration
policies and provisions. He/she works closely with the program or
project officer who is responsible for the scientific, technical,
and programmatic aspects of the grant.
Grants Management Specialist - A Federal staff member who oversees
the business and other non-programmatic aspects of one or more grants
and/or cooperative agreements. These activities include, but are not
limited to, evaluating grant applications for administrative content
and compliance with regulations and guidelines, negotiating grants,
providing consultation and technical assistance to recipients, post-
award administration and closing out grants.
Grants Policy Directives (GPDs) - The primary source of Departmental
policies affecting all HHS assistance programs. GPDs are the highest
level of internal policy issuance within the Department and are issued
solely as an instrument of internal grants management guidance for
HHS staff. GPDs will eventually replace the HHS Grants Administration
Manual (GAM).
Guaranteed/Insured Loans - Those programs under which the Federal
Government arranges to indemnify a lender against part or all of any
defaults by those responsible for repayment of loans.
HCFA - Health Care Financing Administration.
Health and Human Services Acquisition Regulation (HHSAR) - The
Department's codification of uniform acquisition policies and procedures
that implements and supplements the Federal Acquisition Regulation
(FAR). (48 CFR Chapter 3.)
Health Scientist Administrator (HSA) - In PHS, the awarding office
official who is responsible for the technical, scientific, or programmatic
aspects of a grant. This official may also be referred to as the program
officer or project officer. Such individuals deal with recipient organization
staff to assure programmatic progress and work closely with the Grants
Management Officer and the grants management staff in the overall
administration of grants.
HHS - The U.S. Department of Health and Human Services.
High-risk or At-risk ; terms used to describe a recipient whose
risk of financial failure is determined to be high based on a history
of poor performance or poor business practices, financial instability,
or lack of a management system that meets the required financial management
standards.
Hospital Cost Principles - The HHS regulation (45 CFR, Part 74,
Appendix E, "Principles For Determining Costs Applicable to Research
and Development Under Grants and Contracts With Hospitals") establishing
the cost principles for allowability of costs incurred by hospitals.
Human Subjects - Individuals whose physiologic or behavioral characteristics
and responses are the object of study in a research project. Under
federal regulations, human subjects are defined as living individuals
about whom an investigator conducting research obtains data through
intervention or interaction with the individuals or identifiable private
information. The human subjects rules do not apply to research and
demonstration projects involving programs, such as demonstrations
under Section 1115 of the Social Security Act. (45 CFR Part 46 is
HHS's implementation of statutory requirements concerning the protection
of human subjects.)
Incremental Funding - The process by which an awarding agency
funds multi-year projects in budget periods. For example, a three-year
project would normally be funded in three budget periods.
Independent Auditor - An individual accountant, accounting firm,
public or private agency, association, corporation, or partnership
sufficiently independent of the recipient being audited to render
objective and unbiased opinions, conclusions, and judgments.
Independent or Objective Review - An advisory competitive review
of discretionary grant applications usually conducted by peer/expert
review groups.
Indian-owned business - A business which is, at a minimum, 51
percent owned, controlled, and operated by an Indian or Indians.
Indirect Costs - Those costs that are incurred for common or joint
objectives and therefore cannot be identified readily and specifically
with a particular sponsored project, program, or activity but are
nevertheless necessary to the operations of the organization. For
example, the costs of operating and maintaining facilities, depreciation,
and administrative salaries are generally treated as indirect costs.
(Note: for institutions subject to OMB Circular A-21, the term "facilities
and administration" is used to denote indirect costs.)
Indirect Cost Base - The accumulated direct costs (normally either
total direct salaries and wages or total direct costs exclusive of
any extraordinary or distorting expenditures) that are used to distribute
indirect costs to individual Federal grant awards and programs.
Indirect Cost Pool - The accumulated costs that jointly benefit
two or more programs or other cost objectives.
Indirect Cost Proposal - The documentation prepared by a recipient
to substantiate its claim for the reimbursement of indirect costs.
This proposal provides the basis for review, audit, and negotiation
leading to the establishment of the organization's indirect cost rate(s).
Indirect Cost Rate - The ratio, expressed as a percentage, of
an organization's total indirect costs to its direct cost base (commonly
direct salaries and wages or total direct costs exclusive of any extraordinary
or distorting expenditures). When a rate is established for a specific
activity or program, the rate represents the ratio of the total indirect
costs allocated to the activity or program to the direct base costs
of the activity or program. (See "Indirect Cost Base.")
Indirect Cost Rate Agreement - The document that formalizes the
establishment of indirect cost rates and provides information on the
proper application of the rates.
Initial Review Group (IRG) - In PHS, a group composed of primarily
non-Federal scientific experts who conduct the initial scientific
and technical merit review of grant applications.
Institutional Review Board (IRB) - A recipient administrative
body established to protect the rights and welfare of human research
subjects recruited to participate in research activities conducted
under the auspices of the institution with which it is affiliated.
The IRB has the authority to approve, require modifications in, or
disapprove all research activities that fall within its jurisdiction.
Intangible Property and Debt Instruments - Trademarks, copyrights,
patents and patent applications (except for a subject invention, as
the term is used in 37 CFR Part 401, "Rights to Inventions Made
by Non-Profit Organizations and Small Business Firms Under Government
Grants, Contracts, and Cooperative Agreements") and such property
as loans, notes and other debt instruments, lease agreements, stock
and other instruments of property ownership, whether considered tangible
or intangible.
Internal Implementation - Any awarding agency issuance (including
its GAM) which establishes the procedure(s) for agency staff to implement
Grants Policy Directives (GPDs), or other grants-related policies
within the awarding agency.
International Organization - An organization identifying itself
as international or intergovernmental, with membership from (and representing
the interests of) more than one country, without regard to whether
the headquarters of the organization or location of its activity are
inside or outside the United States.
Invention - Any discovery which is or may be patentable or otherwise
protectable. The term "subject invention" means any invention
of an awardee conceived or first actually reduced to practice in the
performance of work under a funding agreement, i.e., contract, grant,
or cooperative agreement.
Invention Reporting - The requirement that recipients of contracts,
grants or cooperative agreements fully disclose any subject inventions
made during the performance of work under a funding agreement in order
to protect the Government's rights.
Lists of Parties Excluded from Federal Procurement or Nonprocurement
Programs - The GSA monthly debarment and suspension book. It contains
one list for procurement and another for nonprocurement. (see "Debarment
and Suspension.")
Local Government - A county, municipality, city, town, township,
local public authority (including any public and Indian housing agency),
school district, special district, intra- State district, council
of governments (whether or not incorporated as a gateway.html corporation
under State law), any other regional or interstate government entity
(such as regional planning agencies), or any agency or instrumentality
of a local government. The term does not include institutions of higher
education and hospitals.
Low-cost Extension - An extension of time to a project period
and/or budget period to complete the work under a grant, with minimal
amount of further Federal support.
Maintenance of Effort - A requirement contained in authorizing
legislation, regulation, or administrative policy stating that in
order to receive Federal grant funds a recipient must agree to contribute
and maintain a specified level of financial effort for the grant from
its own resources or other non-Federal sources. This requirement is
usually given in terms of meeting a previous base-year dollar amount.
Mandatory Grant - A grant that a Federal agency is required by
statute to award if the recipient (usually a State) submits an acceptable
State Plan or application and meets the eligibility and compliance
requirements of the statutory and regulatory provisions of the grant
program. Mandatory grants include open-ended entitlement grants, closed-ended
grants, and block grants. In the past, mandatory grants were sometimes
referred to as "formula grants."
Material Equity Lease - A lease under which the lessee acquires
a material equity in the leased property. A material equity in the
property exists if the lease is noncancelable, or is cancelable only
upon the occurrence of some remote contingency, and has one or more
of the following characteristics:
(1)
the lessee has the right to purchase the property for a price which
at the beginning of the lease appears to be substantially less than
the probable fair market value at the time it is permitted to purchase
the property (commonly called a lease with a bargain purchase option.)
(2) title to the property passes to the lessee during or after the
lease period.
(3) the term of the lease (initial term plus periods covered by bargain
renewal options, if any) is equal to 75 percent or more of the economic
life of the property and is expected to be economically usable by
one or more users. Material equity leases are also referred to as
"capital leases."
Minority Business Enterprise - A business, at least 51 percent
of which is owned, controlled, and managed by a minority group member
or members who are U.S. citizens.
Misconduct in Science - Fabrication, falsification, plagiarism,
or other practices in carrying out research or in proposing, conducting,
or reporting research that seriously deviates from those that are
commonly accepted within the scientific community. It does not include
honest error or honest differences in interpretations or judgments
of data.
Monitoring - A process whereby the programmatic and business management
performance aspects of a grant are reviewed by collecting and assessing
information from reports, audits, site visits, and other sources.
National Advisory Council/Board - An administrative body in PHS
which may be composed of both scientists and lay members, which has
a broader responsibility than initial review groups. As authorities
knowledgeable in specific areas, Council/Board members may perform
the final advisory review of grant applications and also offer advice
and make recommendations on matters of significance to the policies,
missions, and goals of the awarding unit they advise.
No-cost Extension - An extension of time to a project period and/or
budget period to complete the work of the grant under that period,
without additional Federal funds or competition.
Noncompeting Application - Those applications which will be reviewed
noncompetitively, rather than through the usual competitive review
process.
Noncompeting Continuation Award - A financial assistance award
for a subsequent budget period within a previously approved project
period for which a recipient does not have to compete with other applicants.
Nongovernmental Organization - A public or private institution
of higher education; a public or private hospital; an Indian tribe
or Indian tribal organization which is not a Federally-recognized
Indian tribal government; and a quasi-public or private gateway.html
organization or commercial organization. The term does not include
a State or local government, a Federally recognized Indian Tribal
Government, an individual, a Federal agency, a foreign or international
governmental organization (such as an agency of the United Nations),
or a government-owned contractor-operated facility or research center
providing continued support for mission oriented large scale programs
that are government-owned or controlled or are developed as a Federally
Funded Research and Development Center under Office of Federal Procurement
Policy letter 84-1.
Non-Federal Share - The portion of allowable project costs not
borne by the Federal Government.
Non-monetary Assistance - A type of assistance whereby goods or
services are provided to recipients in lieu of cash. Non-monetary
assistance generally involves the assignment of Federal personnel
or the provision of equipment or supplies such as vaccines and generally
requires specific legal authority.
Nonprofit Organization - A corporation or association whose profits
may not lawfully accrue to the benefit of any private shareholder
or individual.
Non-standard Agreement - Agreements used by Federal agencies and
managed in a way similar to grants. These may include memoranda of
understanding with foreign governments, States, and other entities;
reimbursable agreements; trust agreements; and interagency agreements.
Notice of Grant Award (NGA) - The official award document, signed
by the Grants Management Officer, or his or her delegate, that:
(1) notifies the recipient of the award of a grant;
(2) contains or references all the terms and conditions of the grant
and Federal funding limits and obligations; and,
(3) provides the documentary basis for recording the obligation of
Federal funds in the Department's accounting system.
Obligations by Recipients - The amounts of orders placed, contracts
and subgrants awarded, goods and services received, and similar transactions
during a funding period that will require payment during the same
or a future period.
OIG - Office of the Inspector General.
OIG Clearance Document (OCD) - An Office of Inspector General
Clearance Document (OCD) is the means by which OPDIV officials report
the management decisions and actions taken on recommendations in Office
of Inspector General (OIG) reports. OCDs are used as the source document
by the Office of Audit Services, OIG, to clear the report recommendations
from the Stewardship Report. The OCD is used to process OIG recommendations
pertaining to financial adjustments, nonmonetary or procedural issues,
the final disposition of accounts receivable, and funds put to better
use. The original OCD is generally prepared to report the management
decisions taken on all OIG recommendations, including any monetary
recoveries to be made, during the initial six month period. The final
OCD is used to report the final management action on an account receivable,
i.e., final collection, offset against other obligated funds or write-off.
OMB - The United States Office of Management and Budget.
OMB Circular A-21 - The OMB Circular establishing the cost principles
for allowability of costs incurred by institutions of higher education
under Federally-sponsored agreements.
OMB Circular A-87 - The OMB Circular establishing the cost principles
for allowability of costs incurred by State, local and Federally-recognized
Indian tribal governments under Federally-sponsored agreements.
OMB Circular A-102 - The OMB Circular establishing the administrative
standards for grants (except for some block grants and entitlement
grants) and cooperative agreements to State and local governments
and Federally-recognized Indian tribal governments.
OMB Circular A-110 - The OMB Circular establishing the administrative
standards for grants and cooperative agreements to nongovernmental
organizations.
OMB Circular A-122 - The OMB Circular establishing the cost principles
for allowability of costs incurred by gateway.html organizations under
Federally-sponsored agreements, except institutions of higher education
subject to Circular A-21 and hospitals which are covered under 45
CFR Part 74, Appendix E, "Principles For Determining Costs Applicable
to Research and Development Under Grants and Contracts With Hospitals."
Note that the allowability of costs incurred by commercial organizations
is determined in accordance with the provisions of the Federal Acquisition
Regulation (FAR), Part 31.
OMB Circular A-133 - The OMB Circular establishing audit requirements
for States, Local Governments, Indian Tribes and non-profit organizations.
Operating Division (OPDIV) - As used in the GPD system, the term
Operating Division means the Administration for Children and Families,
the Administration on Aging, the Agency for Health Care Policy Research,
the Centers for Disease Control and Prevention, the Food and Drug
Administration, the Health Care and Financing Administration, the
Health Resources and Services Administration, the Indian Health Service,
the National Institutes on Health, the Substance Abuse and Mental
Health Services Administration, the Program Support Center, and other
awarding agencies of the Department such as the Office of Population
Affairs, the Office of Minority Health, the Office of the Inspector
General; and the Office of the Assistant Secretary for Planning and
Evaluation.
Outlays or Expenditures - The charges made to the Federally-sponsored
project or program. They may be reported on a cash or accrual basis.
For reports prepared on a cash basis, outlays are the sum of actual
cash disbursements for direct charges for goods and services, the
amount of indirect expense incurred, the value of in-kind contributions
applied, and the amount of cash advances and payments made to contractors
and subrecipients. For reports prepared on an accrued expenditure
basis, outlays are the sum of actual cash disbursements, the amount
of indirect expense incurred, the value of in-kind contributions applied,
and the net increase (or decrease) in the amounts owed by the recipient
for the goods and other property received, for services performed
by employees, contractors, subrecipients, subcontractors, and other
payees, and other amounts becoming owed under programs for which no
current services or performance are required, such as annuities, insurance
claims, and other benefit payments.
Patent - A property right awarded by the Government whereby the
Government grants the right to exclude others from making, using or
selling the invention for a period of years.
Payment Management System (PMS) - The HHS centralized grants payment
system. Most HHS, and some other Federal Government agencies', recipients
are paid through this system.
Peer Review - A form of independent review utilizing reviewers
who are the professional equivalents of the applicant's Project Direct
or Principal Investigator.
Percentage of Completion Method - A system under which payments
are made for construction work according to the percentage of completion
of the work, rather than for the recipient's incurred cost.
PHS - Public Health Service.
Pre-application - A Statement, in summary form, of the applicant's
intent to request Federal funds. It is used to determine: (1) the
applicant's eligibility; (2) the standing of the proposed project
compared to similar applications; and (3) those applications with
little or no chance for Federal funding, before applicants incur significant
expenditures for preparing an application. Pre-applications are required
for all construction projects for which proposed Federal funding exceeds
$1 million. Pre-applications may be required for other assistance
programs as well, at the option of the HHS awarding office.
Preaward Cost - The cost incurred prior to the effective date
of the award and in anticipation of the award, where incurrence is
necessary to comply with the proposed delivery schedule or period
of performance.
Predetermined Indirect Cost Rate - An indirect cost rate, applicable
to a specified current or future period, usually the recipient's fiscal
year. This rate is based on an estimate of the costs to be incurred
during the period. Except under very unusual circumstances, a predetermined
rate is not subject to adjustment.
Predetermined Research Patient Care Rates - A permanent rate for
research patient care established for a future period based on an
estimate of the costs and charges of that period. Except under very
unusual circumstances, this type of rate is not subject to subsequent
adjustment.
Principal - An officer, director, owner, partner, key employee,
or other person within a recipient organization with primary management
or supervisory responsibilities; or a person who has a critical influence
on or substantive control over a covered transaction, whether or not
employed by the recipient organization. Persons who have a critical
influence on or substantive control over a covered transaction are:
(1)
Project Director/Principal Investigator/Program Director; and
(2) Researchers
Prior Approval - The written permission provided by the authorized
granting official from the HHS awarding office before the recipient
may undertake certain activities (such as performance or modification
of an activity), expend funds, or exceed a certain dollar level.
Program Announcement - An awarding agency's formal published announcement
of the availability of Federal funding through one of its assistance
programs. The announcement invites applications and provides such
information as eligibility and evaluation criteria, funding preferences/priorities,
how to obtain application kits, and the submission deadline.
Program Income - Regarding assistance relationships, the gross
income received by the recipient and/or sub-recipient that was directly
generated by the supported activity, or earned as a result of the
award. Program income includes (but is not limited to) income from
fees for services performed, the use or rental of real or personal
property acquired under the grant, the sale of commodities or items
fabricated under an award, license fees and royalties on patents and
copyrights, and payments of interest on loans made with grant funds.
Except as otherwise provided in statute, regulation, or the terms
and conditions of the award, program income does not include interest
earned on advances of grant or subgrant funds, or rebates, credits,
discounts, refunds, etc., or interest earned on any of them.
Program Information File - A file containing all general information
affecting the assistance program.
Program Official/Project Officer - The individual designated as
the official responsible for the programmatic, scientific, and/or
technical aspects of HHS programs. He/she serves as the counterpart
to the Department's Grants Management Officer who is responsible for
all business management aspects of a grant.
Progress or Performance Report - A recipient report which contains
for each grant information on the comparison of actual accomplishments
to objectives established for the period. In addition, where the output
of the project can be quantified, a computation of the cost per unit
of output may be required.
Project Costs - The total allowable costs incurred by a recipient
(and the value of the in-kind contributions made by third parties)
in accomplishing the objectives of the award during the project period.
Project Director/Principal Investigator/Program Director - An
individual designated by the recipient to direct the project or program
being supported by a grant. He/she is responsible and accountable
to officials of the recipient organization for the proper conduct
of the project, program, or activity.
Project Period - The total time stated in the Notice of Grant
Award (including any amendments) for which Federal support is recommended.
The period will consist of one or more budget periods. It does not
constitute a commitment by the Federal Government to fund the entire
period.
Property - The term, unless otherwise stated, includes real property,
equipment, intangible property and debt instruments.
Provisional Indirect Cost Rate - A temporary rate established
for a given period to permit interim reimbursement of indirect costs
pending the establishment of a permanent rate for the period. When
a permanent rate is established, the indirect costs reimbursed based
on the provisional rate are adjusted upward or downward to reflect
the costs based on the permanent rate.
Provisional Research Patient Care Rate - A temporary rate established
for a given period to permit funding and reporting of research patient
care costs pending the establishment of permanent rates for the period.
When permanent rates are established, the research patient care costs
reimbursed on each grant based on the provisional rates are subject
to adjustment to reflect the costs based on the permanent rates.
Real Property - Land, including land improvements, structures
and appurtenances thereto, but excluding movable machinery and equipment.
Reasonable Cost - A cost is reasonable if, in its nature or amount,
it does not exceed that which would be incurred by a prudent person
under the circumstances prevailing at the time the decision was made
to incur the cost.
Recipient or Grantee - The entity receiving financial assistance
directly, in the form of a grant or cooperative agreement, from a
Federal agency to carry out a project or program. Although grant funding
and benefits may be limited to a particular site or component of a
larger entity, the entire legal entity that received the award is
legally responsible for carrying out a program or project, even if
the grant award document refers only to the particular site or component.
Reconversion Cost - The cost incurred in the restoration or rehabilitation
of a recipient's facilities to approximately the same condition existing
immediately prior to commencement of a sponsored agreement, fair wear
and tear excepted.
Reimbursement - A payment made by Treasury check or other appropriate
payment mechanism to a recipient upon its request after cash disbursements
are made by the recipient. Most reimbursement payments are processed
through the Payment Management System (PMS), the Department's centralized
grants payment system. Reimbursement payments occur less frequently
than advance payments. Reimbursement financing is generally used in
the following circumstances: for specific designated programs such
as construction; when a recipient has been determined to be "high-risk";
or when a recipient elects to be financed on a reimbursement as opposed
to an advance method of payment.
Replacement Equipment - The property acquired to take the place
of other equipment. To qualify as replacement equipment, it must serve
the same function as the equipment replaced and must be of the same
nature or character, although not necessarily the same model, grade,
or quality.
Replacement Recipient - An organization which assumes responsibility,
upon approval of the awarding agency, for an existing financial assistance
award. In order for there to be a replacement recipient, the bona
fide need for the project must continue, the purpose of the grant
from the government's perspective must be the same, and the revised
grant must have the same scope. An example of a replacement grant
would be when a principal investigator transfers to a new organization
and the original recipient relinquishes the grant to that organization.
Research and Development (R&D) - All research activities,
both basic and applied, and all development activities that are supported
at universities and other institutions. "Research" is the
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.
Research Patient Care - Routine and ancillary services provided
by hospitals to patients participating in research programs. The costs
of these services are normally assigned to individual research projects
through the development and application of research patient care rates
or amounts (collectively referred to as "rates").
Research Patient Care Cost Agreement - The document that formalizes
the establishment of research patient care rates and provides information
on the proper application of the rates.
Research Patient Care Cost Proposal - The documentation submitted
by a hospital to substantiate its claim for the reimbursement of research
patient care costs. This proposal provides the basis for review, negotiation,
and audit leading to the establishment of the hospital's research
patient care rates.
Reversionary Interest - The interest of the Government in real
property acquired with Federal grant funds. To protect that interest,
real property acquired with grant funds may not be conveyed, transferred,
assigned, mortgaged, leased or in any other manner encumbered by the
recipient, except as expressly authorized in writing by the awarding
component.
Small Business Concern - A business, including its affiliates,
which is independently- owned and operated, is not dominant in the
field of operation, and can further qualify under the criteria concerning
number of employees, average annual receipts, or other criteria, as
prescribed by the Small Business Administration (Title 13 CFR 121,
"Small Business Concern").
SMARTLINK II - An Electronic Funds Transfer (EFT) payment system
which allows a recipient organization using a Personal Computer (PC)
with a modem to dial directly into the Payment Management System (the
Department's centralized payments system) and request Federal cash
on its assistance programs as frequently as disbursements (outlays)
are made. The cash is then electronically direct deposited into the
recipient organization's account the next business day. SMARTLINK
II can be used by any recipient organization that has a PC with a
modem.
Sole Source Award - A new award, neither urgent nor unsolicited,
which is not competed.
Special-purpose Equipment - That equipment which is only usable
for research, medical, scientific, or other technical activities.
This includes such items as microscopes, X-ray machines, and surgical
instruments. The governing criterion for distinguishing general-purpose
equipment from special purpose equipment is the potential use of the
equipment, not its actual use. General-purpose equipment does not
become special-purpose equipment merely because it is used only on
research, medical, scientific or other technical activities, or because
it is used in a scientific or technical location or environment.
State - Although the definition may vary in different statutes,
generally it means any of the States of the United States, the District
of Columbia, any commonwealth, territory or possession of the United
States, or any agency or instrumentality of a State exclusive of institutions
of higher education, hospitals and units of local government.
State Plan - A plan submitted to a Federal agency which describes
the proposed uses of Federal funds and assures compliance with pertinent
statutory and regulatory requirements. A State plan generally is applicable
to mandatory grant programs.
State Public Assistance Agency - The State agency administering
or supervising the administration of the public assistance programs
operated by the State.
Stewardship - The management of assistance programs to be exercised
by Federal officials. Grants management officials oversee the process
of evaluating and awarding grants and actively participate in the
management of grants to ensure that funding is properly and prudently
utilized, that all applicable laws and regulations are followed, and
that the mission of the sponsor is furthered.
Stipend - A payment made to an individual under a fellowship or
training grant in accordance with preestablished levels to provide
for the individual's living expenses during the period of training.
Subdivision by Programmatic Segment - Some grants and subgrants
encompass two or more programmatic segments (such as discrete programs,
projects, functions, or types of activities). In these cases, the
awarding party may require that the approved budget be subdivided
to show the anticipated cost of each programmatic segment.
Subgrant - Financial assistance in the form of money, or property
in lieu of money, made by a recipient to an eligible subrecipient
using Federal funds. The term includes such financial assistance when
provided by any legal agreement (even if the agreement is called a
contract) but does not include any form of assistance which is excluded
from the definition of "grant."
Supplant - To replace funding of a recipient's existing program
with funds from a Federal grant, usually a mandatory grant. Mandatory
grant statutes and regulations frequently prohibit this practice.
Supplemental Application - A request for an increase in support
during a current budget period to expand a project's scope or to meet
unforeseen increased costs.
Supplemental Award - The award of additional funds to:
(1)
support new or additional activities which are not identified in the
current grant or which significantly expand the project's scope beyond
the purpose(s) for which the current grant was awarded;
(2) support an expansion of the grant approved activities; or
(3) provide for an increase in costs due to unforeseen circumstances.
Supplies - All personal property excluding equipment, intangible
property, debt instruments, and inventions of a contractor conceived
or first actually reduced to practice in the performance of work under
a funding agreement ("subject inventions"), as defined in
37 CFR Part 401, "Rights to Inventions Made by Non-profit Organizations
and Small Business Firms Under Government Grants, Contracts, and Cooperative
Agreements."
Surplus Property - That property no longer needed by the Federal
Government, declared surplus by the United States General Services
Administration, and available for donation for authorized purposes.
Suspension - An action by a Federal awarding agency that temporarily
suspends Federal financial assistance under an award, pending corrective
action by the recipient or pending a decision to terminate the award
by the awarding office. Suspension of an award is a separate action
from suspension under agency regulations implementing Executive Order
12549, "Debarment and Suspension," found in Title 45 CFR
Part 76.
Termination - The permanent cancellation of the recipient's authority
to obligate all or part of the funds which have been awarded to it.
It also means the recipient's voluntary relinquishment of that authority.
Termination is distinct from HHS' refusal to provide additional funds
through a non-competing continuation award (denial of refunding/witholding
of support).
Termination Cost - The cost incurred, or the need for special
treatment of costs, which would not have arisen had the agreement
not been terminated.
Terms and Conditions - All requirements imposed on a recipient
by the Federal awarding agency, whether by statute, regulation, or
within the grant award document itself. The terms of award may include
both standard and special provisions, appearing on each Notice of
Grant Award, that are considered necessary to attain the objectives
of the grant, facilitate postaward administration of the grant, conserve
grant funds, or otherwise protect the Federal Government's interests.
Third-party In-Kind Contribution - The value of non-cash contributions
directly benefiting a grant-supported project or program that are
provided by non-Federal third parties to the recipient, the subrecipient,
or a cost-type contractor under the grant or subgrant without charge.
In-kind contributions may be in the form of real property, equipment,
supplies and other expendable property, and goods and services directly
benefiting and specifically identifiable to the project or program.
Total Project Costs - The total allowable direct and indirect
costs incurred by the recipient to carry out an approved grant supported
project or activity, including costs charged to the HHS grant, costs
paid by the recipient from non-Federal sources, and the value of third-party
in-kind contributions.
Training Project - A program supported through a discretionary
grant or a cooperative agreement, to support staff training in techniques
pertaining to the delivery of certain services (or to the performance
of functions necessary to the development of these services).
Unallowable Cost - A cost determined to be unallowable in accordance
with the applicable Federal cost principles or other terms and conditions
contained in a grant award.
Unliquidated Obligation -
(1)
For reports prepared on a cash basis, the amount of obligations incurred
by the recipient that has not been paid; and
(2) For reports prepared on an accrued expenditure basis, the amount
of obligations incurred by the recipient for which an outlay has not
been recorded.
Unobligated Balance - The portion of the funds authorized by the
Federal agency that has not been obligated by the recipient.
Unrecovered Indirect Costs - The difference between the amount
awarded and the amount which could have been awarded under the recipient's
approved, negotiated indirect cost rate.
Urgent Application - An application which cannot be held for the
next applicable independent review process because, in order for the
objective of the project to be achieved, support must be provided
immediately. An urgent application may be unsolicited, in response
to a program announcement, or in anticipation of a future announcement.
Examples of urgent applications are emergency disaster relief projects
and "now-or-never" research projects.
Urgent Award - An award of financial assistance for which support
must be provided immediately in order for the objective of the project
to be achieved.
Unsolicited Application - An application received for a project
which is not within the scope of any program announcement issued or
expected to be issued, but which clearly is within the scope of activities
which can be supported by the awarding agency. Such applications must
be submitted in writing and solely on the applicant's own initiative,
without prior formal or informal solicitation by any Federal Government
official.
Vertebrate Animals - Any live animal having a backbone or spinal
column used or intended for use in research, research training, experimentation
or biological testing or for related purposes.
Waiver - Authority provided to the Secretary or other designated
HHS official to permit certain actions or projects (such as State
demonstration projects), or to remove certain specific statutory or
regulatory requirements or restrictions.
Withholding of Payment - An action taken by an awarding agency,
after appropriate administrative procedures have been provided, which
delays a recipient's ability to access its grant funds until the recipient
takes corrective action required by the awarding agency. This action
is generally considered to be less serious than a suspension action.
Withholding of Support - A denial of a noncompeting continuation
award under the project period system of funding. (See "Denial
of Refunding.")
Woman-owned Business - A business which is, at least, 51 percent
owned, controlled, and operated by a woman or women.