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Cash Management Improvement Act - rules and procedures prescribed in the Uniform Guidance §200.305 – Payment for the transfer of funds between the Federal Government and its recipients for Federal grants and other programs.

Entry link: CMIA

Cognizant Agency

The agency designated as an oversight agency for the single audits as provided in OMB Circular A-133. This is usually the agency that provides the predominant amount of direct funding to a recipient unless OMB makes a specific cognizant agency for audit assignment.

Entry link: Cognizant Agency

Cognizant Agency for Audit

The Federal agency designated to carry out the responsibilities described in §200.513(a). The cognizant agency for audit is not necessarily the same as the cognizant agency for indirect costs. A list of cognizant agencies for audit can be found on the Federal Audit Clearinghouse (FAC) website.

Entry link: Cognizant Agency for Audit

Cognizant Agency for Indirect Costs

The Federal agency responsible for reviewing, negotiating, and approving cost allocation plans or indirect cost proposals developed under this part on behalf of  all Federal agencies. The cognizant agency for indirect cost is not necessarily the same as the cognizant agency for audit.

For assignments of cognizant agencies see the following:

(1)   For Institutions of Higher Education (IHEs).

(2)   For nonprofit organizations.

(3)   For State and local governments.

(4)   For Indian tribes.

Entry link: Cognizant Agency for Indirect Costs

Compliance Supplement

An annually updated authoritative source for auditors that serves to identify existing important compliance requirements that the Federal Government expects to be considered as part of an audit. Auditors use it to understand the Federal program's objectives, procedures, and compliance requirements, as well as audit objectives and suggested audit procedures for determining compliance with the relevant Federal program.

Entry link: Compliance Supplement


A component is an amenity or feature of a facility, such as docks, launch ramps, fish cleaning stations, pump out boats, parking areas, campgrounds/shelters, restrooms, etc. A facility may have more than one component. Some facility types do not have components. Components are listed on the Performance Matrix as Activity Tag 2’s.

Entry link: Component

Comprehensive Environmental Response, Compensation and Liability Act (CERCLA)

An environmental law known as CERCLA, or Superfund, pertains to the responsibility of the property owner to clear the land of any hazardous waste or contamination. The Comprehensive Environmental Response, Compensation and Liability Act was approved by Congress in 1980. Owners who have proven knowledge of contamination are legally bound to make the fact know before a sale.

Entry link: Comprehensive Environmental Response, Compensation and Liability Act (CERCLA)

Comprehensive Management System (CMS)

Comprehensive Management System is as an optional method for a State agency to operate in which programs, financial systems (including budget), human resources, goals, products, and services are linked together into one interconnected system.

Entry link: Comprehensive Management System (CMS)

Conflict of Interest Disclosure Statement

A statement outlining any conditional, qualified or potential competing interests of loyalties.

Entry link: Conflict of Interest Disclosure Statement

Congressional District

One of a fixed number of districts into which a state is divided, each district electing one member to the national House of Representatives.

Entry link: Congressional District

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