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C

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

Constructing

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

Entry link: Constructing

Construction

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

Contract

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


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