## Glossary of Terms, Acronyms and Definitions

The glossary is  your key to decoding acronyms, terms and definitions throughout the site.

Browse the glossary using this index

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### E

#### Executive Order (EO)

A directive issued to executive-level agencies, department heads, or other employees from the President under the President's statutory or constitutional powers.

#### Expanding

For the purposes of projects for acquiring land for, expanding, or constructing public target ranges physical improvements to an existing public target range that add to the utility of the range in a manner that ultimately increases range capacity to accommodate more participants. Physical improvements do not necessarily have to increase the size of the facility, but must result in an increase in usability that will accommodate more participants.

#### Expenditures

Charges made by a non-Federal entity to a project or program for which a Federal award was received.

(1)   The charges may be reported on a cash or accrual basis, as long as the methodology is disclosed and is consistently applied.

(2)   For reports prepared on a cash basis, expenditures are the sum of:

(i)    Cash disbursements for direct charges for property and services;

(ii)    The amount of indirect expense charged;

(iii)   The value of third-party in-kind contributions applied; and

(iv)   The amount of cash advance payments and payments made to subrecipients.

(3)   For reports prepared on an accrual basis, expenditures are the sum of:

(i)    Cash disbursements for direct charges for property and services;

(ii)    The amount of indirect expense incurred;

(iii)   The value of third-party in-kind contributions applied; and

(iv)   The net increase or decrease in the amounts owed by the non-Federal entity for:

(A)   Goods and other property received;

(B)   Services performed by employees, contractors, subrecipients, and other payees; and

(C)   Programs for which no current services or performance are required such as annuities, insurance claims, or other benefit payments.

### F

#### FAADS

Federal Assistance Award Data System.

#### FAC

Federal Aid Coordinator or Federal Audit Clearinghouse

#### Facility

A facility is any establishment, structure, or structures under one ownership at one site. Facilities correspond to Activity Tag 1’s on the Performance Matrix.

Grants that have the objective “Facilities Construction, Renovation or Acquisition” will require a link to Facility Record(s). Grants that provide funding for the operation & maintenance of facilities DO NOT require a link to a Facilities Record.

The facility record should be created and approved after the facility is constructed, renovated, or acquired and prior to the performance report. The performance data editor will link the facility record to the activity when completing the performance report. Refer to lesson 4c to learn how to attach a facility record to a performance report.

For Boating Infrastructure Grants (BIG), Clean Vessel Act (CVA) Grants and Boating Access Grants, facilities constructed, acquired, or renovated (regardless of cost or useful life length) require a Facility Record in TRACS.

For all other grant programs - except Boating Infrastructure Grants (BIG), Clean Vessel Act (CVA) Grants, and Boating Access Grants - a facility record is only required if it meets the “Capital Improvement” definition. Capital Improvement (50 CFR 80.2) means a structure that costs at least $25,000 to build, acquire, or install; or the alteration or repair of a structure or the replacement of a structural component, if it increases the structure's useful life by at least 10 years or its market value by at least$25,000. Facility improvements that do not meet the definitions above, may fall under the “facilities operations and maintenance” objective instead.

#### FAIN

Federal Award Identification Number

#### FAIR

Financial Assistance Interior Regulation.

#### Fair Housing Act

The Federal Fair Housing Act, instituted in 1968, pertains to discrimination in the property sales, lending and renting arenas. This law prohibits discrimination based upon familial status, sex, national origin, religion, race, color, disability and military status.

#### FAPIIS

Federal Awardee Performance and Integrity Information System

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