CAS   Cost Accounting Standards

CFDA   Catalog of Federal Domestic Assistance

CFR   Code of Federal Regulations

CMIA   Cash Management Improvement Act

COG   Councils Of Governments

COSO   Committee of Sponsoring Organizations of the Treadway Commission

EPA   Environmental Protection Agency

ERISA   Employee Retirement Income Security Act of 1974 (29 U.S.C. 1301-1461)

EUI   Energy Usage Index

F&A   Facilities and Administration

FAC   Federal Audit Clearinghouse

FAIN   Federal Award Identification Number

FAPIIS   Federal Awardee Performance and Integrity Information System

FAR   Federal Acquisition Regulation

FFATA   Federal Funding Accountability and Transparency Act of 2006 or Transparency Act—Public Law 109-282, as amended by §6202(a) of Public Law 110-252 (31 U.S.C. 6101)

FICA   Federal Insurance Contributions Act

FOIA   Freedom of Information Act

FR   Federal Register

FTE   Full-time equivalent

GAAP   Generally Accepted Accounting Principles

GAGAS   Generally Accepted Government Auditing Standards

GAO   Government Accountability Office

GOCO   Government owned, contractor operated

GSA   General Services Administration

HHS   U.S. Department of Health and Human Services

IBS   Institutional Base Salary

IHE   Institutions of Higher Education

IRC   Internal Revenue Code

ISDEAA   Indian Self-Determination and Education and Assistance Act

MTC   Modified Total Cost

MTDC   Modified Total Direct Cost

OMB   Office of Management and Budget

PII   Personally Identifiable Information

PMS   Payment Management System

PRHP   Post-retirement Health Plans

PTE   Pass-through Entity

REUI   Relative Energy Usage Index

SAM   System for Award Management (accessible at https://www.sam.gov)

SF 424   Standard Form 424 series and Form Families Application for Federal Assistance

SFA   Student Financial Aid

SNAP   Supplemental Nutrition Assistance Program

SPOC   Single Point of Contact

TANF   Temporary Assistance for Needy Families

TFM   Treasury Financial Manual

U.S.C.   United States Code

VAT   Value Added Tax