Expenses incurred for the support of activities relevant to the award of grants, contracts, and cooperative agreements and expenses incurred for general administration.

The process of assigning a cost, or a group of costs, to one or more cost objective(s), in reasonable proportion to the benefit provided or other equitable relationship. The process may entail assigning a cost(s) directly to a final cost objective or through one or more intermediate cost objectives.

A cost incurred by a recipient that is: (1) reasonable for the performance of the award; (2) allocable; (3) in conformance with any limitations or exclusions set forth in the Federal cost principles applicable to the organization incurring the cost or in the NoA as to the type or amount of cost; (4) consistent with regulations, policies, and procedures of the recipient that are applied uniformly to both federally supported and other activities of the organization; (5) accorded consistent treatment as a direct or indirect cost; (6) determined in accordance with generally accepted accounting principles; and (7) not included as a cost in any other federally supported award (unless specifically authorized by statute).

An entity, such as a state, federally recognized tribe or territory applying for a federal award that will be accountable for the use of funds. Once the funds are awarded, the applicant becomes the recipient or pass-through entity or both.

Formerly known as Catalog of Federal Domestic Assistance (CFDA) number, is a five-digit number assigned in the awarding document for all federal assistance award mechanisms, including federal grants and cooperative agreements. The first two digits represent the funding agency, and the last three represent the assistance listing.

An internal or external examination of an organization’s accounts, processes, functions and performance to produce an independent and credible assessment of their compliance with applicable laws and regulations.

Award Financial assistance that provides support or stimulation to accomplish a public purpose. Awards include grants and other agreements in the form of money or property in lieu of money, by the federal government to an eligible recipient. The term does not include: technical assistance, which provides services instead of money; other assistance in the form of loans, loan guarantees, interest subsidies, or insurance; direct payments of any kind to individuals; and contracts which are required to be entered into and administered under federal procurement laws and regulations. 

Budget The financial plan for the project or program that the Federal awarding agency or pass-through entity approves during the Federal award process or in subsequent amendments to the Federal award. It may include the Federal and non-Federal share or only the Federal share, as determined by the Federal awarding agency or pass-through entity.

The deadline designated by the grant-making agency designated for submission of a particular grant application.

The 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 § 200.343 Closeout of the OMB Uniform Grants Guidance.

Discretionary grant funds that will be distributed based on open competition.

Situation where an individual or the entity for which they work, whether a government, business, media outlet or civil society organization, is confronted with choosing between the duties and demands of their position and their own private interests. 

A company, organization, or agency that receives funds and/or performs work under a contract. A contractor can be a corporation, a small business, a university, a nonprofit organization, a sole proprietor, or another entity. When a company has a contract with the government, it may hire another company to perform part of the work. When this happens, the company that received the award is called the prime contractor. The company hired by the prime is called the subcontractor. A contractor: Provides the goods and services within normal business operations. Provides similar goods or services to many different purchasers. Normally operates in a competitive environment. Provides goods or services that are ancillary to the operation of the Federal program; and Is not subject to compliance requirements of the Federal program as a result of the agreement, though similar requirements may apply for other reasons. ‍

An agreement between the government and the recipient to provide goods and services for a fee.

Letter that accompanies a full grant proposal. Is written on letterhead from the agency or organization applying for a grant.

The date on which all work under an award is completed or the date on the award document, or any supplement or amendment there to, on which awarding agency sponsorship ends.

Procedure where companies and individuals are excluded from participating or tendering projects. The Government uses debarment to protect the integrity of Federal procurement and nonprocurement programs; to prevent fraud, waste, and abuse; and to address poor performance. A debarment sanction can be given to businesses, NGOs, countries or individuals.

Expenses that can be specially attributed to a particular final cost objective, such as federal award or other funded activity, whether internal or external.

A grant (or cooperative agreement) for which the federal awarding agency generally may select the recipient from among all eligible recipients, may decide to make or not make an award based on the programmatic, technical, or scientific content of an application, and can decide the amount of funding to be awarded.

A duplication of benefits (DOB) occurs when a beneficiary (person, household, business, government, or other entity) receives financial assistance from multiple sources for the same purpose within the same time period, and the total assistance received for that purpose is more than the total need for assistance.

A user registered as an organization applicant who is responsible for the administration and management of grant activities for his or her organization. The EBiz POC is likely to be an organization's chief financial officer or authorizing official. The EBiz POC authorizes representatives of their organization to apply on behalf of the organization. There can only be one EBiz POC per “UEI” Number. 

Earmark Grants that are appropriated by Congress prior to a peer review. The term "earmark" is a reference to the Congressional Record where the awards are written into legislation specifically with the grant applicant's name, activity, and dollar amounts.

An AOR is a member of your organization authorized by the EBiz POC to submit applications in Grants.gov on behalf of the organization. An applicant user with the Expanded AOR role is authorized to submit any applications on behalf of the organization and has privileges that allow the user to modify organization-level settings in Grants.gov.

A program, service or federal activity that helps organizations, individuals or state, local and tribunal jurisdictions. It includes sectors like education, health, public security and public wellness, among others. The financial assistance it’s distributed in many ways, including grants, loans, direct payments or insurances.

The unique ID within the Federal agency for each financial assistance award. 

The portion of the total project costs that are paid by Federal Funds.

Orders placed for property and services, contracts and subawards made, and similar transactions during a given period that require payment by the non-Federal entity during the same or a future period.

The offence of intentionally deceiving someone in order to gain an unfair or illegal advantage (financial, political or otherwise). Countries consider such offences to be criminal or a violation of civil or criminal law.

The period of time when federal funding is available for obligation by the recipient.

The relationships between leaders, public institutions and citizens, including the processes by which they make and implement decisions. The term can also be applied to companies and NGOs. ‘Good’ governance is characterized as being participatory, accountable, transparent, efficient, responsive and inclusive, respecting the rule of law and minimizing opportunities for corruption.

A grace period may be created at the grant-making agency's discretion to extend the application submission period. This period reflects the number of days after the closing date that will continue to accept applications for a grant opportunity, for example, an agency might include a grace period to accept revised applications. It also represents the day (Closing Date + Grace Period) that applicants will no longer be able to download the application package. This value is entered by an agency when creating a grant opportunity and is not visible to grant applicants.

A user registered on behalf of their federal grant-making agency to post funding opportunities or manage submissions to these funding opportunities.

A provision of financial assistance from a federal agency to a recipient to carry out a project or public service authorized by a United States law. Unlike loans, grants do not need to be repaid. Most grants are awarded to state and local governments.

Costs that an organization incurs for shared or joint objectives, which cannot be easily or specifically assigned to a particular grant project or other institutional activity.

Any activity carried out to influence a government or institution’s policies and decisions in favour of a specific cause or outcome. Even when allowed by law, these acts can become distortive if disproportionate levels of influence exist – by companies, associations, organizations and individuals.

Matching funds, also known as non-federal contribution, are the portion of costs for a program or project with federal assistance that are not funded by the Federal Government. Each project or program establishes the minimum matching funds requirement. 

Form of favouritism based on acquaintances and familiar relationships whereby someone in an official position exploits his or her power and authority to provide a job or favour to a family member or friend, even though he or she may not be qualified or deserving.

Allows an additional period of performance to achieve project goals without awarding additional funds.

The official, legally binding document, signed (or the electronic equivalent of signature) by a Grants Management Officer that: (a) notifies the recipient of the award of a grant; (b) contains or references all the terms and conditions of the grant and Federal funding limits and obligations; and, (c) provides the documentary basis for recording the obligation of Federal funds.

A non-Federal entity that provides a subaward to a subrecipient to carry out part of a Federal program. 

Funds issued by a federal agency to a state agency or institution that are then transferred to other state agencies, units of local government, or other eligible groups per the award eligibility terms. The state agency or institution is referred to as the "prime recipient" of the pass-through funds. The secondary recipients are referred to as "subrecipients." The prime recipient issues the subawards as competitive or noncompetitive as dictated by the prime award terms and authorizing legislation.

Any company, household and institution that is not controlled by the public sector and which is run for private profit. Private sector corruption is characterized by groups from this sector influencing decisions and actions that lead to abuses of entrusted power.

A multi-step process of established procedures to acquire goods and services by any individual, company or organization — from the initial needs assessment to the contract’s award and service delivery. 

Program income means gross income earned by the non-Federal entity that is directly generated by a supported activity or earned as a result of the Federal award during the period of performance. Program income includes but is not limited to income from fees for services performed, the use or rental or real or personal property acquired under Federal awards, the sale of commodities or items fabricated under a Federal award, license fees and royalties on patents and copyrights, and principal and interest on loans made with Federal award funds. Interest earned on advances of Federal funds is not program income. Except as otherwise provided in Federal statutes, regulations, or the terms and conditions of the Federal award, program income does not include rebates, credits, discounts, and interest earned on any of them.

The project cost is the total of the federal amount obligated and the matching funds. 

The period established in the award document during which awarding agency sponsorship begins and ends.

A non-federal entity that receives a federal award directly from a federal awarding agency to carry out an activity under a federal program (i.e., a grant awardee). The term recipient does not include subrecipients.

A written response by a private company to a government agency for the purchase of goods and services. Government Request for Proposals are published as part of disaster recovery efforts.

An AOR is a member of your organization authorized by the EBiz POC to submit applications in Grants.gov on behalf of the organization. An applicant user with the Standard AOR role can only submit applications when they are a Participant of that workspace.

An award provided by a pass-through entity to a subrecipient for the subrecipient to carry out part of a Federal award received by the pass-through entity. It does not include payments to a contractor or payments to an individual that is a beneficiary of a Federal program. A subaward may be provided through any form of legal agreement, including an agreement that the pass-through entity considers a contract.

A non-federal entity that receives a suballocation from an intermediary entity to carry out part of a federal program. It does not include an individual who is a beneficiary of such program. A Subrecipient could also be a Recipient of other federal allocations directly from a federal awarding agency. A subrecipient: Determines who is eligible to receive what Federal assistance. Has its performance measured in relation to whether objectives of a Federal program were met. Has responsibility for programmatic decision making. Is responsible for adherence to applicable Federal program requirements specified in the Federal award. In accordance with its agreement, uses the Federal funds to carry out a program for a public purpose specified in the authorizing statute, as opposed to providing goods or services for the benefit of the pass-through entity.

Occurs when a state or unit of local government reduces state or local funds for an activity, specifically because federal funds are available (or expected to be available) to fund that same activity.

SAM validates applicant information and electronically shares the secure and encrypted data with the federal agencies' finance offices to facilitate paperless payments through Electronic Funds Transfer (EFT). SAM stores your organizational information, allowing Grants.gov to verify your identity and to pre-fill organizational information on your grant applications.

Tax evasion is the illegal non-payment or under-payment of taxes, usually by deliberately making a false declaration or no declaration to tax authorities – such as by declaring less income, profits or gains than the amounts actually earned, or by overstating deductions. It entails criminal or civil legal penalties. Tax avoidance is the legal practice of seeking to minimise a tax bill by taking advantage of a loophole or exception to the rules, or adopting an unintended interpretation of the tax code. It usually refers to the practice of seeking to avoid paying tax by adhering to the letter of the law but opposed to the spirit of the law. 

Characteristic of governments, companies, organizations and individuals of being open in the clear disclosure of information, rules, plans, processes and actions. As a principle, public officials, civil servants, the managers and directors of companies and organizations, and board trustees have a duty to act visibly, predictably and understandably to promote participation and accountability and allow third parties to easily perceive what actions are being performed. 

A non-federal entity is required to have a UEI in order to apply for, receive, and report on a federal award. It is obtained from www.sam.gov.

Financial obligations incurred by the recipient or subrecipient but not paid (liquidated) for financial reports prepared on a cash basis. For reports prepared on an accrual basis, these are financial obligations incurred by the recipient or subrecipient but for which expenditures have not been recorded.

Making a disclosure in the public interest by an employee, director or external person, in an attempt to reveal neglect or abuses within the activities of an organization, government body or company (or one of its business partners) that threaten public interest, its integrity and reputation.