Glossary of Terms, Acronyms and Definitions
The glossary is your key to decoding acronyms, terms and definitions throughout the site.
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Cost Accounting Standards
Categorical exclusions are classes of actions which do not individually or cumulatively have a significant effect on the human environment. Also called Cat Ex.
Central Contractor Registry.
Central Service Cost Allocation Plan
The documentation identifying, accumulating, and allocating or developing billing rates based on the allowable costs of services provided by a State or local government or Indian tribe on a centralized basis to its departments and agencies. The costs of these services may be allocated or billed to users.
The Code of Federal Regulations is the codification of the general and
permanent rules published in the Federal Register by the executive departments
and agencies of the Federal Government.
Civil Rights Act
Language in the Civil Rights Act, which was enacted in 1964, also speaks to the illegal nature of discrimination based upon color, race or national origin for programs garnering financial funds. In essence, housing development complexes or single-property rental agents can't discriminate against potential or current renters based upon the above criteria.
Depending on the context, either:
(1) Tangible or intangible assets used in operations having a useful life of more than one year
which are capitalized in accordance with GAAP. Capital assets include:
(i) Land, buildings (facilities), equipment, and intellectual property (including software)
whether acquired by purchase, construction, manufacture, exchange, or through a lease accounted for
as financed purchase under Government Accounting Standards Board (GASB) standards or a finance
lease under Financial Accounting Standards Board (FASB) standards; and
(ii) Additions, improvements, modifications, replacements, rearrangements, reinstallations,
renovations or alterations to capital assets that materially increase their value or useful life
(not ordinary repairs and maintenance).
(2) For purpose of this part, capital assets do not include intangible right-to-use assets (per
GASB) and right-to-use operating lease assets (per FASB). For example, assets capitalized that
recognize a lessee's right to control the use of property and/or equipment for a period of time
under a lease contract. See also § 200.465.
(1) A written demand or written assertion by one of the parties to a Federal award seeking as a
matter of right:
(i) The payment of money in a sum certain;
(ii) The adjustment or interpretation of the terms and conditions of the Federal award; or
(iii) Other relief arising under or relating to a Federal award.
(2) A request for payment that is not in dispute when submitted.
Clean Vessel Act (CVA)
The Clean Vessel Act was passed in 1992. It directs the Secretary of the Interior to provide grants to States to pay for the construction, renovation, operation and maintenance of pump-out stations and waste reception facilities. It is a nationally competitive grant program funded by the Sport Fish Restoration Act.
The process by which the Federal awarding agency or pass-through entity determines that all applicable administrative actions and all required work of the Federal award have been completed and takes actions as described in § 200.344.