Glossary of Terms, Acronyms and Definitions


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

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For the purposes of projects for acquiring land for, expanding, or constructing public target ranges) means building a public target range.

Entry link: Constructing


The act of building or significantly renovating, altering, or repairing a structure.  Acquiring, clearing, and reshaping land and demolishing structures are types or phases of construction. 

Entry link: Construction


For the purpose of Federal financial assistance, a legal instrument by which a recipient or subrecipient purchases property or services needed to carry out the project or program under a Federal award. For additional information on subrecipient and contractor determinations, see § 200.331.

Entry link: Contract

Corrective Action

Action taken by the auditee that:

(1)   Corrects identified deficiencies;

(2)   Produces recommended improvements; or

(3)   Demonstrates that audit findings are either invalid or do not warrant auditee action.

Entry link: Corrective Action

Cost Objective

A program, function, activity, award, organizational subdivision, contract, or work unit for which cost data are desired and for which provision is made to accumulate and measure the cost of  processes, products, jobs, capital projects, etc. A cost objective may be a major function of the non-Federal entity, a particular service or project, a Federal award, or an indirect (Facilities & Administrative (F&A)) cost activity.

Entry link: Cost Objective

Cost Share

Cost share is when a quantified portion of the non-federal matching requirement is paid by another resource, such as when gross program income is used to finance part or all of the non-federal matching requirement. Cost share method has been reserved for unique instances of significant emergency, disaster, or agency impairment.

Entry link: Cost Share

Cost Sharing

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

Entry link: Cost Sharing



Digital Accountability and Transparency Act of 2014

Entry link: DATA

Data Elements

A set of descriptors or attributes to describe information important to the project.

Entry link: Data Elements

Data Universal Numbering System (DUNS)

DUNS is a system developed and regulated by Dun & Bradstreet (D&B) that assigns a unique nine digit number, referred to as a "DUNS number".  The number is associated with key business information, such as name and address and is required to apply for Federal grants and cooperative agreements except for individuals that are not sole proprietors.

Entry link: Data Universal Numbering System (DUNS)

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