Glossary of Terms, Acronyms and Definitions


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

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Automated System for Award Payment, managed by U.S. Treasury – Financial Management Service (FMS). It is a centralized payment system that makes payments for FMS and other Federal agencies.

Entry link: ASAP


Tangible and intangible property that is owned or controlled to produce value and that is held to have positive economic value.

Entry link: Assets

Audit Finding

Deficiencies which the auditor is required by § 200.516(a) to report in the schedule of findings and questioned costs.

Entry link: Audit Finding


Any non-Federal entity that expends Federal awards which must be audited under 2 CFR 200 subpart F.

Entry link: Auditee


An auditor who is a public accountant or a Federal, State, local government, or Indian tribe audit organization, which meets the general standards specified for external auditors in generally accepted government auditing standards (GAGAS). The term auditor does not include internal auditors of non profit organizations.

Entry link: Auditor


DOI Appraisal and Valuation Services Office.

Entry link: AVSO


Federal assistance in the form of grant or cooperative agreement.  An award may be in the form of money or technical assistance. 

Once an award is approved, the Program Office obligates the funds and sends the official award letter to the recipient. Included in the letter are the authorized award amount, terms and conditions, and start and end dates of the award.

Entry link: Award

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