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
C |
---|
ClaimDepending 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. | |
CloseoutThe 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. | |
CMIACash 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. | |
Cognizant AgencyThe 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. | |
Cognizant Agency for AuditThe 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. | |
Cognizant Agency for Indirect CostsThe 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. | |
Compliance SupplementAn 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. | |
ComponentA 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. | |