Browse the glossary using this index

Special | A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z | ALL

Page: (Previous)   1  2  3  4  5  6  7  8  9  10  ...  32  (Next)
  ALL

A

ASAP

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

Assets

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

Auditee

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

Entry link: Auditee

Auditor

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

AVSO

DOI Appraisal and Valuation Services Office.

Entry link: AVSO

Award

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

B

BA

Biological Assessment

Entry link: BA

Bargain Sale

A sale of property for less than its fair market value.  The difference between the fair market value and the sale price is considered an in-kind contribution by the seller.


Entry link: Bargain Sale

Basic Hunter Eduction (BHE)

The subprogram authorized at 16 U.S.C. 669g(b), described at 50 CFR 80.50(b), and sometimes referred to by practitioners as “Section 4c Hunter Ed” to describe the section in the Wildlife Restoration Act the source of funding for BHE was added by Pub. L. 91-503 (October 23, 1970).

Entry link: Basic Hunter Eduction (BHE)


Page: (Previous)   1  2  3  4  5  6  7  8  9  10  ...  32  (Next)
  ALL