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2

Glossary

A

Plain Language

– This major object class includes an agency’s procurement of assets, including those that have lost value (depreciated). Some examples of assets, according to this definition, include equipment, land, physical structures, investments, and loans.

Official Definition

 – This major object class covers object classes 31.0 through 33.0. Include capitalized (depreciated) assets and non-capitalized assets. This includes 31.0 Equipment 32.0 Land and structures 33.0 Investments and loans.

Each specific object class is defined in OMB Circular A-11 Section 83.6.

Plain Language

– The date the action being reported was issued / signed by the Government or a binding agreement was reached.

Official Definition

– The date the action being reported was issued / signed by the Government or a binding agreement was reached.

Plain Language

 – Provides information on the type of change made to an award. For example, the change may be the result of a continuation, revision, and/or adjustment to the completed project.

Official Definition

– Description (and corresponding code) that provides information on any changes made to the Federal prime award. There are typically multiple actions for each award.

(Note: This definition encompasses current data elements ‘Type of Action’ for financial assistance and ‘Reason for Modification’ for procurement)

Plain Language

– On this website, we use the term agency to mean any federal department, commission, or other U.S. government entity. Agencies can have multiple sub-agencies. For example, the National Park Service is a sub-agency of the U.S. Department of the Interior.

Official Definition

– On this website, we use the term agency to mean any federal department, commission, or other U.S. government entity. Agencies can have multiple sub-agencies. For example, the National Park Service is a sub-agency of the U.S. Department of the Interior.

Plain Language

– Identifies the agency responsible for a Treasury account. This is a 3-digit number that is a part of a Treasury Account Symbol (TAS).

Official Definition

– The agency code identifies the department or agency that is responsible for the account

Plain Language

– Identifies an agency that receives funds through an allocation (non-expenditure) transfer. This is a 3-digit number that is a part of a Treasury Account Symbol (TAS).

Official Definition

– The allocation agency identifies the department or agency that is receiving funds through an allocation (non-expenditure) transfer.

Plain Language

– The process by which Congress designates and approves spending for a specific purpose (e.g., a project or program). Most government spending is determined through appropriation bills each year. These bills must be passed by Congress and signed by the President.

When an appropriation is not passed by Congress before the beginning of the fiscal year, a “continuing resolution” (often referred to as a “CR”) may be enacted to avoid a government shutdown. A CR is a law that provides stopgap funding for agencies until their regular appropriations are passed.

 

Official Definition

– (No Official Definition)

Plain Language

– When Congress passes a law, it often gives an agency authority to carry out a project. When this happens, Congress may set aside money for the project. An appropriation account tracks the money, much like a bank account. The appropriation account number (like a bank account number) is called a Treasury Account Symbol (TAS).

Official Definition

– The basic unit of an appropriation generally reflecting each unnumbered paragraph in an appropriation act. An appropriation account typically encompasses a number of activities or projects and may be subject to restrictions or conditions applicable to only the account, the appropriation act, titles within an appropriation act, other appropriation acts, or the Government as a whole.

An appropriations account is represented by a TAFS created by Treasury in consultation with OMB.

Plain Language

– Within a Treasury Account Symbol (TAS), this one-letter code Identifies the availability (or time period) for obligations to be made on the appropriation account. A TAS will have an “X” if there is an unlimited or indefinite period to incur new obligations.

Official Definition

– In appropriations accounts, the availability type code identifies an unlimited period to incur new obligations; this is denoted by the letter X.

Plain Language

– Money the federal government has promised to pay a recipient. Funding may be awarded to a company, organization, government entity (i.e., state, local, tribal, federal, or foreign), or individual. It may be obligated (promised) in the form of a contract, grant, loan, insurance, direct payment, etc.

Official Definition

– (No Official Definition)

Plain Language

– The amount that the federal government has promised to pay (obligated) a recipient, because it has signed a contract, awarded a grant, etc.

Official Definition

– The cumulative amount obligated by the Federal Government for an award, which is calculated by USAspending.gov.

For procurement and financial assistance awards except loans, this is the sum of Federal Action Obligations.

For loans or loan guarantees, this is the Original Subsidy Cost.

Plain Language

– A unique identification number for each individual award. An award may be a contract, grant, loan, insurance, or direct payment.

Official Definition

– The unique identifier of the specific award being reported, i.e. Federal Award Identification Number (FAIN) for financial assistance and Procurement Instrument Identifier (PIID) for procurement.

Plain Language

– The federal government can distribute funding in several forms, including contracts, grants, loans, insurance, and direct payments. Award Type is a classification that provides more information about the structure of the award. Examples include:

Purchase Order (a type of contract)

Definitive Contract (a type of contract)

Block Grant (a type of grant)

Direct Loan (a type of loan)

Official Definition

         – Description (and corresponding code) that provides information to distinguish type of contract, grant, or loan and providers the user with more granularity into the method of          delivery of the outcomes.

Plain Language

– The Awarding Agency is the agency that issues and administers the award. This agency usually pays for the funding out of its own budget. In some cases, the money is financed by another agency, called the Funding Agency.

Official Definition

– The name and code associated with a department or establishment of the Government as used in the Treasury Account Fund Symbol (TAFS).

Plain Language

– The office within an agency that issues and administers the award.

Official Definition

– Name and identifier of the level of an organization that awarded, executed or is otherwise responsible for the transaction.

Plain Language

– The Awarding Sub Agency is the sub agency that issues and administers the award. For example, the Internal Revenue Service (IRS) is a sub agency of the Department of the Treasury.

Official Definition

– Name and identifier of the level 2 organization that awarded, executed or is otherwise responsible for the transaction.

B

Plain Language

– Funds that were not spent (obligated or outlaid) in previous years and are authorized to be spent in the current year.

Official Definition

– The definition for this element appears in Appendix F of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. For unexpired accounts: Amount of unobligated balance of appropriations or other budgetary resources carried forward from the preceding year and available for obligation without new action by Congress. For expired accounts: Amount of expired unobligated balances available for upward adjustments of obligations.

Plain Language

– A Basic Ordering Agreement (BOA) is a type of Indefinite Delivery Vehicle (IDV). It is not a contract; it is a written understanding between government and contractor. It details the supplies or services offered. It also details pricing and delivery for future orders.

BOA’s can speed up contracting when requirements are uncertain. For instance, when specifications, quantities, and prices are not yet known.

These agreements can also help the government achieve economies of scale for part orders. For the contractor, they can lessen lead-time, enable a larger inventory investment, and lessen old inventory.

Official Definition

– (No Official Definition)

Plain Language

– Identifies the first year that an appropriation account may incur new obligations. This is for annual and multi-year funds only. This is a 4-digit number representing the year (e.g., 2017). It is a part of a Treasury Account Symbol (TAS).

Official Definition

– In annual and multi-year funds, the beginning period of availability identifies the first year of availability under law that an appropriation account may incur new obligations.

Plain Language

– A Blanket Purchase Agreement (BPA) is a method federal agencies use to make repeat purchases of supplies or services. A type of Indefinite Delivery Vehicle (IDV), a BPA operates by setting up a “charge account” with trusted vendors. Both agencies and vendors often prefer BPAs because they help speed up the process of repeated purchases. Once a BPA is set up, repeat purchases are easy for both sides.

  A BPA is an agreement with an individual agency, meaning only a handful of offices can place orders on a BPA. A BPA can be awarded to a set of vendors, who will then be able to bid on upcoming orders. A BPA can be set up with or without General Services Administration (GSA) schedules. Without GSA schedules, orders are capped at the Simplified Acquisition Threshold (SAT) of $100,000.

 Examples of BPAs: 

  • Agency A establishes a BPA with a computer manufacturer for repeat laptop purchases
  • Agency B establishes a BPA with a graphic design agency for design of brochures and event signage

Official Definition

– (No Official Definition)

Plain Language

– Block grants are awarded by the federal government to state and local governments for broadly defined purposes — for example, social services or community development.

Official Definition

– Block grants are given primarily to general-purpose governmental units in accordance with a statutory formula. Such grants can be used for a variety of activities within a broad functional area. Examples of federal block grant programs are the Omnibus Crime Control and Safe Streets Act of 1968, the Housing and Community Development Act of 1974, and the grants to states for social services under title XX of the Social Security Act.

Plain Language

– A federal agency is only allowed to spend money if Congress provides the authority by law for that spending. That permission to spend is called “budget authority.”

Budget authority can be granted through an appropriation law, which specifies a purpose, usually a maximum amount of money, and a set time period. Budget authority can also be granted for spending unused funds from a previous year, or to spend money that the agency takes in (e.g., the National Park Service is authorized to spend fees collected for park admission regardless of the amount).

Official Definition

– The total amount of all obligation budget authority including unobligated balances carried forward, adjustments to unobligated balances carried forward, appropriated amounts, and other budgetary resources, as of the reported date.

Plain Language

– A provision of law (not necessarily in an appropriations act) authorizing an account to incur obligations and to make outlays for a given purpose. Usually, but not always, an appropriation provides budget authority.

(defined in OMB Circular A-11)

Official Definition

– A provision of law (not necessarily in an appropriations act) authorizing an account to incur obligations and to make outlays for a given purpose. Usually, but not always, an appropriation provides budget authority.

(defined in OMB Circular A-11)

Plain Language

– The federal budget is divided into approximately 20 categories, known as budget functions. These categories organize federal spending into topics based on the major purpose the spending serves (e.g., National Defense, Transportation, Health).

These are further broken down into budget sub-functions.

Official Definition

– (No Official Definition)

Plain Language

– The federal budget is divided into functions and sub-functions. These categories organize federal spending into topics based on the major purpose the spending serves. There are about 20 major functions (e.g., National Defense, Transportation, Health). Most of these functions are further divided into sub-functions.

For example, the budget function for Health is divided into sub-functions for Health care services, Health research and training, and Consumer and occupational health and safety.

Official Definition

– (No Official Definition)

Plain Language

– Budgetary resources mean amounts available to incur obligations in a given year. Budgetary resources consist of new budget authority (from appropriations, borrowing authority, contract authority, or offsetting collections) and unobligated balances of budget authority provided in previous years.

Official Definition

– (No Official Definition)

C

Plain Language

– The Catalog of Federal Domestic Assistance (CFDA) provides a full listing of federal programs that are available to organizations, government agencies (state, local, tribal), U.S. territories, and individuals who are authorized to do business with the government. A CFDA program can be a project, service, or activity. Each CFDA program has a unique, 5-digit number in the form of XX.XXX. The first two digits represent the funding agency. The last three digits represent the program.

Official Definition

– The number assigned to a Federal area of work in the Catalog of Federal Domestic Assistance.

The title of the area of work under which the Federal award was funded in the Catalog of Federal Domestic Assistance.

Plain Language

– The Clinger-Cohen Act (CCA) of 1996 is a federal law designed to improve the way the federal government acquires, uses, and disposes of IT. It strives to make IT purchases more strategic.

Official Definition

– A code indicating the funding office has certified that the information technology purchase meets the planning requirements in 40 USC 11312 and 40 USC 11313.

Plain Language

– Indicates whether the transaction is subject to the Construction Wage Rate Requirements. The clause is 52.222-6 “Construction Wage Rate Requirements” -that goes with Wage Rate Requirements (Construction) (formerly Davis-Bacon Act).

Official Definition

– Indicates whether the transaction is subject to the Construction Wage Rate Requirements. The clause is 52.222-6 “Construction Wage Rate Requirements” -that goes with Wage Rate Requirements (Construction) (formerly Davis-Bacon Act).

Plain Language

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

Official Definition

– Contract means a mutually binding legal relationship obligating the seller to furnish the supplies or services (including construction) and the buyer to pay for them. It includes all types of commitments that obligate the government to an expenditure of appropriated funds and that, except as otherwise authorized, are in writing. In addition to bilateral instruments, contracts include (but are not limited to) awards and notices of awards; job orders or task letters issued under basic ordering agreements; letter contracts; orders, such as purchase orders, under which the contract becomes effective by written acceptance or performance; and bilateral contract modifications. Contracts do not include grants and cooperative agreements covered by 31 U.S.C. 6301, et seq.

Plain Language

–  Payment model for a contract. Each has a different way of accounting for costs, fees, and profits. Contract pricing types include:

Fixed Price Redetermination

Fixed Price Level of Effort

Firm Fixed Price

Fixed Price with Economic Price Adjustment

Fixed Price Incentive

Fixed Price Award Fee

Cost Plus Award Fee

Cost No Fee

Cost Sharing

Cost Plus

Fixed Fee

Cost Plus Incentive Fee

Time and Materials

Labor Hours

Official Definition

– The type of contract as defined in FAR Part 16 that applies to this procurement.

Plain Language

– A business, organization, or agency that receives funding and/or performs work on a contract. A contractor may be a corporation, small business, university, non-profit, sole proprietor, or other entity. When a company has a contract with the U.S. 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 sub-contractor.

Contractual Services and Supplies

Official Definition

– (No Official Definition)

Plain Language

– Grant awarded to provide assistance. It is characterized by extended involvement between recipient and agency. It requires substantial oversight by the agency and includes reporting requirements.

Official Definition

– (No Official Definition)

Plain Language

– The amount of money that the government has promised (obligated) to pay a recipient for a contract. This means the base amount and any exercised options.

Official Definition

– For procurement, the total amount obligated to date on a contract, including the base and exercised options.

D

Plain Language

– Department of Defense (DOD) code that designates a grouping of supplies, construction, or other services. Each code has letters and numbers.

Official Definition

– A claimant program number designates a grouping of supplies, construction, or other services.

Plain Language

– DUNS stands for Data Universal Numbering System. It is a unique 9-digit identification number assigned to a company or organization by Dun & Bradstreet, Inc. A DUNS is required to register in the System for Award Management (SAM).An organization must be registered in SAM (and obtain a DUNS) to do business with the federal government. There is a separate DUNS number for each business location in the Dun & Bradstreet database. The DUNS number is random, and specific digits have no significance.

Official Definition

– The unique identification number for an awardee or recipient. Currently, the identifier is the 9-digit number assigned by Dun & Bradstreet referred to as the DUNS® number.

Plain Language

– A Definitive Contract is a mutually binding legal relationship obligating the seller to provide the supplies or services (including construction) and the buyer to pay for them. It includes all types of commitments that obligate the Government to an expenditure of appropriated funds and that, except as otherwise authorized, are in writing. In addition to bilateral instruments, contracts include (but are not limited to) awards and notices of awards; job orders, or task letters, issued under basic ordering agreements; letter contracts; orders, such as purchase orders, under which the contract becomes effective by written acceptance or performance; and bilateral contract modifications.

Official Definition

– (No Official Definition)

Plain Language

– An Indefinite Quantity Contract for supplies (not services) is sometimes referred to as a Delivery Order Contract. With this type of contract, the government promises to buy supplies over a period of time from a vendor. Instead of an exact amount, it sets a quantity range with a minimum and maximum.

Official Definition

– (No Official Definition)

Plain Language

– A brief description of the purpose of the award.

Official Definition

–  A brief description of the purpose of the award.

Plain Language

– Direct loan means a disbursement of funds by the Government to a non-Federal borrower under a contract that requires the repayment of such funds with or without interest. The term also includes certain equivalent transactions that extend credit.

Official Definition

– (No Official Definition)

Plain Language

– A cash payment made by the federal government to an individual, a private firm, or another private institution.

Official Definition

– (No Official Definition)

Plain Language

– Financial assistance provided by the federal government directly to individuals, private firms, and other private institutions for a particular activity. To receive this assistance, the recipient must perform certain agreed-upon activities and meet certain milestones. Direct payments don’t include solicited contracts for the procurement of goods and services for the government.

Official Definition

– Includes financial assistance from the Federal government provided directly to individuals, private firms, and other private institutions to encourage or subsidize a particular activity by conditioning the receipt of the assistance on a particular performance by the recipient.

Plain Language

– Financial assistance provided by the federal government directly to beneficiaries who meet certain federal eligibility requirements. This type of assistance doesn’t place any restrictions on how the recipient spends the money. Some examples of direct payments include retirement, pension, and compensatory programs.

Official Definition

– (No Official Definition

Plain Language

– Disaster Emergency Fund Code (DEFC) is used to track the spending of funding for disasters and emergencies such as COVID-19. Each code links to one or more legislative bills that authorized the funding.

Official Definition

– The Office of Management and Budget (OMB), working with the Department of Treasury’s Fiscal Service, has identified a Government-wide Treasury Account Symbol Adjusted Trial Balance System (GTAS) attribute called ‘Disaster Emergency Fund Code (DEFC)’ to track appropriations classified as disaster or emergency. This code applies to the budgetary resources, obligations incurred, unobligated and obligated balances, and outlays that result from these appropriations.

As established in Memorandum M-18-08, the domain value set for DEFC is a single letter from ‘A’ to ‘Z’. The default domain value for all funding without disaster or emergency designation is ‘Q’. OMB assigns a new DEFC domain value from the set to each enacted appropriation with disaster or emergency funding. The corresponding domain title for each DEFC domain value identifies the associated public law number(s) and whether the funding is a disaster or emergency.

Memorandum M-20-21 amended the above to allow agencies to use DEFC to meet reporting requirements for COVID-19 supplemental funding, which required tracking of funds not designated as an emergency.

Agencies use the following DEFC domain values and titles for COVID-19 supplemental funding:

DEFC ‘L’ Public Law 116-123, designated as emergency

DEFC ‘M’ Public Law 116-127, designated as emergency

DEFC ‘N’ Public Law 116-136, designated as emergency

DEFC ‘O’ Public Law 116-136, Public Law 116-139, and Public Law 116-260,             not designated as emergency

DEFC ‘P’ Public Law 116-139, designated as emergency

DEFC ‘U’ Public Law 116-260, designated as emergency

DEFC ‘V’ Public Law 117-2, American Rescue Plan Act of 2021, not designated as emergency

Note that the National Interest Action (NIA) code is also used to track COVID-19 spending. However, it only applies to procurement actions (i.e., contracts) and is not necessarily tied to COVID-19 supplemental appropriations. Thus, awards with the COVID-19 NIA value may not have a COVID-19 DEFC value and vice versa.

E

Plain Language

Entity refers to prime contractors, organizations or individuals applying for assistance awards, those receiving loans, sole proprietors, corporations, partnerships, and any Federal Government agencies desiring to do business with the government.

Entity can also refer to a party which has been suspended or debarred, is covered by a prohibition or restriction, or is otherwise excluded from doing business with the government.

 

Plain Language

– Identifies the last year that an appropriation account may incur new obligations. This is for annual and multi-year funds only. This is a 4-digit number representing the year (e.g., 2018). It is a part of a Treasury Account Symbol (TAS)

Official Definition

– In annual and multi-year funds, the end period of availability identifies the last year of funds availability under law that an appropriation account may incur new obligations.

Plain Language

– A code that represents the competitive nature of the contract. Values include:

A = Full and open competition (competitive proposal, no sources excluded)

B = Not available for competition

C = Not competed

D = Full and open competition after exclusion of sources

E = Follow-on to competed for action (a follow-on to an existing competed contract)

F = Competed under Simplified Acquisition Threshold (SAP)

G = Not competed under Simplified Acquisition Threshold (SAP)

Official Definition

– A code that represents the competitive nature of the contract. Read the Federal Procurement Data System definition.

F

Plain Language

– An identification code assigned to a specific financial assistance award by an agency for tracking purposes. The FAIN is tied to that award (and all future modifications to that award) throughout the award’s life. Within an agency, FAINs are unique; a new award must be issued a new FAIN. FAIN stands for Federal Award Identification Number, though the digits may be both letters and numbers.

Official Definition

– The Federal Award Identification Number (FAIN) is the unique ID within the Federal agency for each financial assistance award.

Plain Language

– Face value of a loan is the total amount of the loan.

Since loans are expected to be paid back, face value of a loan is not considered spending. However, because not all loans are repaid, they do have costs to the government. The government’s calculation of these costs is called subsidy cost.

Official Definition

– The face value of the direct loan or loan guarantee.

Plain Language

– On this website, we use “Federal Account” to refer to the set of Treasury accounts that are grouped under a given “Federal Account Symbol.”

Official Definition

– (No Official Definition)

Plain Language

– Amount of Federal Government’s obligation, de-obligation, or liability, in dollars, for an award transaction.

Official Definition

– Amount of Federal Government’s obligation, de-obligation, or liability, in dollars, for an award transaction.

Plain Language

– The Federal Supply Schedule (FSS) is a listing of contractors that have been awarded a contract by GSA that can be used by all federal agencies. This is also known as a Multiple Award Schedule (MAS).

Official Definition

– (No Official Definition)

Plain Language

– A federal program, service, or activity that directly aids organizations, individuals, or state/local/tribal governments. Sectors include education, health, public safety, and public welfare – to name a few. Financial assistance is distributed in many forms, including grants, loans, direct payments, or insurance.

Official Definition

– (No Official Definition)

Plain Language

– The fiscal year is an accounting period that spans 12 months. For the federal government, it runs from October 1 to September 30. For example, Fiscal Year 2017 (FY 2017) starts October 1, 2016 and ends September 30, 2017. A fiscal year may be broken down into quarters. For the federal government, these quarters are:

Q1: October – December

Q2: January – March

Q3: April – June

Q4: July – September

Official Definition

– (No Official Definition)

Plain Language

– An allocation made to states (or their subdivisions, which include county and local governments, among other entities) according to law. These grants are awarded for continuing activities that aren’t confined to a specific project — for example, Medicaid.

Official Definition

– Allocations made to states (or their subdivisions) according to law or administrative regulation. These grants are awarded for continuing activities that aren’t confined to a specific project.

Plain Language

– A Funding Agency pays for the majority of funds for an award out of its budget. Typically, the Funding Agency is the same as the Awarding Agency. In some cases, one agency will administer an award (Awarding Agency) and another agency will pay for it (Funding Agency).

Official Definition

– Name and 3-digit CGAC agency code of the department or establishment of the Government that provided the preponderance of the funds for an award and/or individual transactions related to an award.

Plain Language

– The amount of money that an agency has promised to pay, usually because the agency has signed a contract, awarded a grant, or placed an order for goods or services.

In the “Financial Systems Details” tab on an award summary page, this amount refers to the funding obligated in an agency’s financial system.

Official Definition

– The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below.

Obligation means a binding agreement that will result in outlays, immediately or in the future. Budgetary resources must be available before obligations can be incurred legally.

Plain Language

– The office within an agency that pays the majority of funds for an award out of its budget.

Official Definition

– Name and identifier of the level n organization that provided the preponderance of the funds obligated by this transaction.

Plain Language

– A component of a larger department or agency that pays for the majority of funds for an award out of its budget. Also known as a sub-tier agency. For example, Bureau of Indian Affairs is a sub-agency of the Department of Interior.

Official Definition

– Name and identifier of the level 2 organization that provided the preponderance of the funds obligated by this transaction.

G

Plain Language

Government Wide Acquisition Contract (GWAC) is a multi-agency contract. It offers Information Technology (IT) services to agencies across the government. It is an Indefinite Delivery Vehicle (IDV) for certain types of IT work:

Systems design

Software engineering

Information assurance

Enterprise architecture

Vendors compete for the initial contracts. Once selected, they are eligible to compete further for agency-specific tasks.

Official Definition

– (No Official Definition)

Plain Language

– An award of financial assistance from a federal agency to a recipient to carry out a public project or 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. On this site, you’ll see references to several types of grants, including block grants, formula grants, project grants, and cooperative agreements.

Official Definition

– A federal financial assistance award making payment in cash or in-kind for a specified purpose. The federal government is not expected to have substantial involvement with the state or local government or other recipient while the contemplated activity is being performed. The term “grant” is used broadly and may include a grant to nongovernmental recipients as well as one to a state or local government, while the term “grant-in-aid” is commonly used to refer only to a grant to a state or local government. (For a more detailed description, see the Federal Grant and Cooperative Agreement Act of 1977, 31 U.S.C. §§ 6301–6308.) The two major forms of federal grants-in-aid are block and categorical.

Plain Language

– This major object class includes grants, subsidies, and contributions to foreign countries; insurance claims; indemnities (for example, payments to veterans for death or disability, or to compensate for loss of property); interest and dividends; and refunds.

Official Definition

– This major object class covers object classes 41.0 through 44.0. This includes: 41.0 Grants, subsidies, and contributions 42.0 Insurance claims and indemnities 43.0 Interest and dividends 44.0 Refunds

Each specific object class is defined in OMB Circular A-11 Section 83.6.

Plain Language

– Loan guarantee means any guarantee, insurance, or other pledge with respect to the payment of all or a part of the principal or interest on any debt obligation of a non-Federal borrower to a non-Federal lender. The term does not include the insurance of deposits, shares, or other withdrawable accounts in financial institutions.

Official Definition

– (No Official Definition)

H

Plain Language

– First Name: The first name of an individual identified as one of the five most highly compensated “Executives.” “Executive” means officers, managing partners, or any other employees in management positions.

Middle Initial: The middle initial of an individual identified as one of the five most highly compensated “Executives.” “Executive” means officers, managing partners, or any other employees in management positions.

Last Name: The last name of an individual identified as one of the five most highly compensated “Executives.” “Executive” means officers, managing partners, or any other employees in management positions.

Official Definition

– First Name: The first name of an individual identified as one of the five most highly compensated “Executives.” “Executive” means officers, managing partners, or any other employees in management positions.

Middle Initial: The middle initial of an individual identified as one of the five most highly compensated “Executives.” “Executive” means officers, managing partners, or any other employees in management positions.

Last Name: The last name of an individual identified as one of the five most highly compensated “Executives.” “Executive” means officers, managing partners, or any other employees in management positions.

Plain Language

– The cash and noncash dollar value earned by one of the five most highly compensated “Executives” during the awardee’s preceding fiscal year and includes the following (for more information see 17 C.F.R. § 229.402(c)(2)): salary and bonuses, awards of stock, stock options, and stock appreciation rights, earnings for services under non-equity incentive plans, change in pension value, above-market earnings on deferred compensation which is not tax-qualified, and other compensation.

Official Definition

– The cash and noncash dollar value earned by one of the five most highly compensated “Executives” during the awardee’s preceding fiscal year and includes the following (for more information see 17 C.F.R. § 229.402(c)(2)): salary and bonuses, awards of stock, stock options, and stock appreciation rights, earnings for services under non-equity incentive plans, change in pension value, above-market earnings on deferred compensation which is not tax-qualified, and other compensation.

I

Plain Language

– An indefinite-delivery contract (IDC) facilitates the delivery of supply and service orders during a set timeframe. This type of contract is awarded to one or more vendors.

Definite Quantity Contracts, which are a type of IDC, provide for delivery of a definite quantity of supplies or services for a fixed period, with deliveries to be scheduled at designated locations upon order.

Official Definition

– (No Official Definition)

Plain Language

– An Indefinite Quantity Contract is a type of Indefinite Delivery Contract (IDC). Sometimes the government contracts to buy supplies or services from a vendor over a period of time. For instances that government does not know the exact quantity, it will need, an Indefinite Quantity Contract sets a quantity range with a min and max. It does not specify an exact number. For services, this is often called a Task Order Contract. For supplies, this is often called a Delivery Order Contract.

Official Definition

– (No Official Definition)

Plain Language

– Requirements contracts are for the fulfillment of all purchase requirements of supplies or services for designated government activities during a specified contract period, with deliveries to be scheduled by placing orders with the contractor.

Official Definition

– (No Official Definition)

Plain Language

– Indefinite Delivery Contract (IDC) facilitates the delivery of supply and service orders during a set timeframe. This type of contract is awarded to one or more vendors.

           Types of IDC’s Include:

Indefinite Delivery / Definite Quantity Contract

Indefinite Delivery / Requirements Contract

Indefinite Delivery / Indefinite Quantity (IDIQ) Contract

Official Definition

– (No Official Definition)

Plain Language

– Financial assistance provided to assure reimbursement for losses sustained under specified conditions. Coverage may be provided directly by the Federal government or through private carriers and may or may not involve the payment of premiums. See Catalog for Federal Domestic Assistance (CFDA).

L

Plain Language

– Indicates whether the transaction is subject to the Labor Standards. The clause for Labor Standards is 52.222-41 “Labor Standards” – that goes with the Service Contract Labor Standards (formerly Service Contract Act).

Official Definition

– Indicates whether the transaction is subject to the Labor Standards. The clause for Labor Standards is 52.222-41 “Labor Standards” – that goes with the Service Contract Labor Standards (formerly Service Contract Act).

Plain Language

– The Name and Code for the country in which the awardee or recipient is located, using the ISO 3166-1 Alpha-3 GENC Profile, and not the codes listed for those territories and possessions of the United States already identified as “states.”

Official Definition

– The Name and Code for the country in which the awardee or recipient is located, using the ISO 3166-1 Alpha-3 GENC Profile, and not the codes listed for those territories and possessions of the United States already identified as “states.”

Plain Language

– A federal award from the government that the borrower will eventually have to pay back. Direct loans are those made for a specific time period with a reasonable expectation of repayment; they may or may not require interest payments. Guaranteed loans require the federal government to pay the bank and take over the loan if the borrower defaults.

Official Definition

– (No Official Definition)

Plain Language

– When the government makes a direct loan or guarantees a loan, it expects the loan to be repaid. However, for any given loan program (e.g., student loans, small business loan guarantees) some individual loans are not repaid. Subsidy cost is the government’s way to estimate–based on historical default rates and other factors–a loan’s likely cost to the government. Subsidy cost is computed as a percentage of the loan value, and does not include administrative costs.

While the award amount for a grant or contract is the amount that the recipient gets, for a loan, the award amount is the subsidy cost. This is because the subsidy cost is the actual cost to the government (estimated).

Official Definition

– The estimated long-term cost to the Government of a direct loan or loan guarantee, or modification thereof, calculated on a net present value basis, excluding administrative costs.

Plain Language

– When awarding emergency response contracts during a major disaster or emergency declaration by the President, the government attempts to give preference to local firms. Preference may be given through a local area set-aside or an evaluation preference.

Official Definition

– When awarding emergency response contracts during the term of a major disaster or emergency declaration by the President of the United States under the authority of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121, et seq.), preference shall be given, to the extent feasible and practicable, to local firms. Preference may be given through a local area set-aside or an evaluation preference. Note: When the value for the data element ‘Multiple or Single Award IDV’ is ‘Single’ on the Referenced IDV, the value for ‘Local Area Set Aside’ is propagated from the BPA. When the value is ‘Multiple’ user input is required.

M

Plain Language

– This is a 4-digit number that is part of a Treasury Account Symbol (TAS) and Identifies the TAS type and purpose. It cannot be blank.

Official Definition

– The main account code identifies the account in statute.

Plain Language

– Indicates whether the transaction is subject to the Materials, Supplies, Articles, & Equip. The clause is 52.222-20 “Contracts for Materials, Supplies, Articles, and Equipment Exceeding $15,000” – that goes with Contracts for Materials, Supplies, Articles, and Equipment Exceeding $15,000 (formerly Walsh-Healey).

Official Definition

– Indicates whether the transaction is subject to the Materials, Supplies, Articles, & Equip. The clause is 52.222-20 “Contracts for Materials, Supplies, Articles, and Equipment Exceeding $15,000” – that goes with Contracts for Materials, Supplies, Articles, and Equipment Exceeding $15,000 (formerly Walsh-Healey).

Modification Number

Multi-Agency Contract (MAC)

Plain Language

–  A Multi-Agency Contract (MAC) is a task-order or delivery-order contract established by one agency for use by government agencies to obtain supplies and services.

– (No Official Definition)

Multiple Award Schedule (MAS)

Plain Language

– A listing of contractors that have been awarded a contract by GSA that can be used by all federal agencies. This is also known as a Federal Supply Schedule (FSS).

Official Definition

– (No Official Definition)

Plain Language

– A recipient name of “MULTIPLE RECIPIENTS” indicates that the financial assistance award has been aggregated to protect the Personally Identifiable Information (PII) of a collection of individuals. Agencies are prohibited from publishing PII on USAspending. Aggregating involves grouping awards to individuals (typically from the same program and time period) by county (for domestic awards), state (for domestic awards), or country (for foreign awards). These records omit location information that would normally be present (street address and the last 4 digits of the ZIP code) and replace the recipient name with “MULTIPLE RECIPIENTS.” The award summary pages for these records specify the level of aggregation.

Official Definition

– (No Official Definition)

N

Plain Language

– NAICS stands for the North American Industrial Classification System. This 6-digit code tells you what industry the work falls into. Each contract record has a NAICS code. That means you can look up how much money the U.S. government spent in a specific industry.

The list of industries and codes is updated every 5 years.

Official Definition

– The identifier and title that represents the North American Industrial Classification System Code assigned to the solicitation and resulting award identifying the industry in which the contract requirements are normally performed

Plain Language

– The National Interest Action (NIA) code categorizes federal contracts that are related to emergency responses or other nationally significant events.

Official Definition

– The National Interest Action values are used to categorize procurement actions related to emergency contingency responses or other nationally significant events. The length of the value is no more than 4 characters. A new NIA value was created to address the COVID-19 pandemic and this value is valid for actions signed between 3/13/2020 and 9/30/2020.

           Below are examples of NIA values:

H19M – Hurricane Michael 2019

H19D – Hurricane Dorian 2019

P20C – COVID-19 2020

Note that the Disaster Emergency Fund Code (DEFC) is also used to track COVID-19 spending. However, it is not limited to contracts and is necessarily tied to COVID-19 supplemental appropriations. Thus, awards with the COVID-19 NIA value may not have a COVID-19 DEFC value and vice versa.

Plain Language

– For financial assistance, the amount of the award funded by non-Federal source(s), in dollars. Program Income (as defined in 2 C.F.R. § 200.80) is not included until such time that Program Income is generated and credited to the agreement.

Official Definition

– For financial assistance, the amount of the award funded by non-Federal source(s), in dollars. Program Income (as defined in 2 C.F.R. § 200.80) is not included until such time that Program Income is generated and credited to the agreement.

O

Plain Language

– Object class is one way to classify financial data in the federal budget. An object class groups obligations by the types of items or services purchased by the federal government. Examples: “Personnel Compensation” and “Equipment”

Official Definition

– Categories in a classification system that presents obligations by the items or services purchased by the Federal Government. Each specific object class is defined in OMB Circular A-11 § 83.6.

(defined in OMB Circular A-11

Plain Language

– When awarding funding, the U.S. government enters a binding agreement called an obligation. The government promises to spend the money, either immediately or in the future. An agency incurs an obligation, for example, when it places an order, signs a contract, awards a grant, purchases a service, or takes other actions that require it to make a payment.

Official Definition

– Obligation means a legally binding agreement that will result in outlays, immediately or in the future. When you place an order, sign a contract, award a grant, purchase a service, or take other actions that require the Government to make payments to the public or from one government account to another, you incur an obligation. It is a violation of the Antideficiency Act (31 U.S.C. § 1341(a)) to involve the Federal Government in a contract or obligation for payment of money before an appropriation is made unless authorized by law. This means you cannot incur obligations in a vacuum; you incur an obligation against budget authority in a Treasury account that belongs to your agency. It is a violation of the Antideficiency Act to incur an obligation in an amount greater than the amount available in the Treasury account that is available. This means that the account must have budget authority sufficient to cover the total of such obligations at the time the obligation is incurred. In addition, the obligation you incur must conform to other applicable provisions of law, and you must be able to support the amounts reported by the documentary evidence required by 31 U.S.C. § 1501. Moreover, you are required to maintain certifications and records showing that the amounts have been obligated (31 U.S.C. § 1108). The following subsections provide additional guidance on when to record obligations for the different types of goods and services or the amount.

Additional detail is provided in Circular A‐11.

Plain Language

– For procurement, the date on which, for the award referred to by the action being reported, no additional orders referring to it may be placed. This date applies only to procurement indefinite delivery vehicles (such as indefinite-delivery contracts or blanket purchase agreements). Administrative actions related to this award may continue to occur after this date. The period of performance end dates for procurement orders issued under the indefinite-delivery vehicle may extend beyond this date.

Official Definition

–  For procurement, the date on which, for the award referred to by the action being reported, no additional orders referring to it may be placed. This date applies only to procurement indefinite delivery vehicles (such as indefinite-delivery contracts or blanket purchase agreements). Administrative actions related to this award may continue to occur after this date. The period of performance end dates for procurement orders issued under the indefinite-delivery vehicle may extend beyond this date.

Plain Language

– A subset of budget authority. Most spending by agencies is authorized by appropriation laws; a small amount may come from money not spent in the previous year. The rest is authorized in other ways and grouped together on USAspending.gov as Other Budgetary Resources.

Official Definition

– New borrowing authority, contract authority, and spending authority from offsetting collections provided by Congress in an appropriations act or other legislation, or unobligated balances of budgetary resources made available in previous legislation, to incur obligations and to make outlays.

(defined in OMB Circular A-11)

Plain Language

– Financial assistance from the Federal Government is not described by any of the previously defined assistance types.

Official Definition

– (No Official Definition)

Plain Language

– This major object class includes other miscellaneous charges.

Official Definition

– This major object class covers object classes 91.0 through 99.5. This includes: 91.0 Unvouchered 92.0 Undistributed 94.0 Financial transfers 99.0 Subtotal, obligations 99.5 Adjustment for rounding

Each specific object class is defined in OMB Circular A-11 Section 83.6.

Plain Language

– An Other Transaction (OT) Indefinite Delivery Vehicle is a transaction other than a procurement contract, grant, or cooperative agreement. Since this transaction is defined in the negative, it could take unlimited potential forms. This term is often used to refer to transactions designed to:

Support research & development for homeland security.

Advance the development, testing, and deployment of critical homeland security technologies.

Speed up prototyping and deployment of technologies addressing homeland security vulnerabilities.

 The Department of Homeland Security (DHS) often splits its use of OTs for Research and Prototype Projects.

Official Definition

– (No Official Definition)

Plain Language

– An outlay occurs when federal money is actually paid out, not just promised to be paid (“obligated”).

Official Definition

– Payments made to liquidate an obligation (other than the repayment of debt principal or other disbursements that are “means of financing” transactions). Outlays generally are equal to cash disbursements but also are recorded for cash-equivalent transactions, such as the issuance of debentures to pay insurance claims, and in a few cases are recorded on an accrual basis such as interest on public issues of the public debt. Outlays are the measure of Government spending.

(defined in OMB Circular A-11)

P

Plain Language

– The identifier of the procurement award under which the specific award is issued, such as a Federal Supply Schedule. This data element currently applies to procurement actions only.

Official Definition

– The identifier of the procurement award under which the specific award is issued, such as a Federal Supply Schedule. This data element currently applies to procurement actions only.

Plain Language

–  The unique identification number for the ultimate parent of an awardee or recipient. Currently, the identifier is the 9-digit number maintained by Dun & Bradstreet as the global parent DUNS® number.

Official Definition

– The unique identification number for the ultimate parent of an awardee or recipient. Currently, the identifier is the 9-digit number maintained by Dun & Bradstreet as the global parent DUNS® number.

Plain Language

– The current date that the award ends.

Official Definition

– The current date on which, for the award referred to by the action being reported, awardee effort completes or the award is otherwise ended. Administrative actions related to this award may continue to occur after this date. This date does not apply to procurement indefinite delivery vehicles under which definitive orders may be awarded.

Plain Language

– For procurement, the date on which, the award referred to by the action being reported if all potential pre-determined or pre-negotiated options were exercised, awardee effort is completed or the award is otherwise ended. Administrative actions related to this award may continue to occur after this date. This date does not apply to procurement indefinite delivery vehicles under which definitive orders may be awarded.

Official Definition

– For procurement, the date on which, for the award referred to by the action being reported if all potential pre-determined or pre-negotiated options were exercised, awardee effort is completed or the award is otherwise ended. Administrative actions related to this award may continue to occur after this date. This date does not apply to procurement indefinite delivery vehicles under which definitive orders may be awarded.

Plain Language

– The date that the award begins.

Official Definition

– The date on which, for the award referred to by the action being reported, awardee effort begins or the award is otherwise effective.

Plain Language

– This major object class includes employee compensation, including salaries, wages, and health benefits, for federal employees. Personnel compensation and benefits apply to full-time and part-time employees, along with military personnel.

Official Definition

– This major object class consists of object classes 11, 12, and 13. This includes: 11 Personnel compensation 11.1 Full-time permanent 11.3 Other than full-time permanent 11.5 Other personnel compensation 11.6 Military personnel – basic allowance for housing 11.7 Military personnel 11.8 Special personal services payments 11.9 Total personnel compensation 12 Personnel benefits 12.1 Civilian personnel benefits 12.2 Military personnel benefits 13.0 Benefits for former personnel

Each specific object class is defined in OMB Circular A-11 Section 83.6.

Plain Language

– The total amount that could be obligated on a contract. This total includes the base plus options amount. For example, if a recipient is awarded $10M on a base contract with 3 option years at $1M each, the potential award amount is $13M.

Official Definition

– For procurement, the total amount that could be obligated on a contract, if the base and all options are exercised.

Plain Language

– The principal place of business, where the majority of the work is performed. For example, in a manufacturing contract, this would be the main plant where items are produced.

Official Definition

– The address where the predominant performance of the award will be accomplished. The address is made up of four components: City, State Code, and ZIP+4 or Postal Code.

Plain Language

– The congressional district where the principal place of business, where the majority of the work is performed. For example, in a manufacturing contract, this would be the main plant where items are produced.

Official Definition

– U.S. congressional district where the predominant performance of the award will be accomplished. This data element will be derived from the Primary Place of Performance Address.

Plain Language

– The country where the principal place of business, where the majority of the work is performed. For example, in a manufacturing contract, this would be the main plant where items are produced.

Official Definition

– Country code where the predominant performance of the award will be accomplished.

 

Plain Language

– A prime award is an agreement that the government makes with a non-federal entity for the purpose of carrying out a federal program. The entities receiving the award are known as prime recipients.

Official Definition

– A Prime Award is a federal award that is either: (1) Federal financial assistance that a non-Federal entity receives directly from a Federal awarding agency; or (2) The cost-reimbursement contract under the Federal Acquisition Regulations that a non-Federal entity receives directly from a Federal awarding agency. (Adapted from 2 CFR §200.38)

Plain Language

– A company, organization, individual, or government entity (i.e., state, local, tribal, or foreign) that receives funding directly from the U.S. government. They receive this funding through an agreement called a prime award. For example, if the Dept. of Transportation is building a bridge, they can award Bridge Company A the contract to carry out the construction. Bridge Company A would be the prime recipient.

Official Definition

– A non-Federal entity that receives a Federal award directly from a Federal awarding agency to carry out an activity under a Federal program.

Plain Language

– A unique identifier assigned to a federal contract, purchase order, basic ordering agreement, basic agreement, and blanket purchase agreement. It is used to track the contract and any modifications or transactions related to it.

Official Definition

– The unique identifier of the specific award being reported.

Read more in the Federal Acquisition Regulation.

Plain Language

– A Product or Service Code (PSC) is a 4-character code that identifies the type of product, service, or research & development (R&D) purchased. While NAICS codes identify the industry most relevant to a contract, PSCs tell you what the contract is specifically purchasing. For example, a contract’s NAICS code might point to the “Industrial Building Construction” industry, while that same contract’s PSC points to “Construct Hospitals and Infirmaries.” There are nearly three times as many PSCs (over 2,900) as there are NAICS codes (just over 1000), which in many cases allows a more granular PSC designation than NAICS code designation for a given contract.

          All PSC are 4 characters long, but there is an embedded hierarchy in the codes.

R&D: begin with ‘A’ (indicating R&D), followed by a second letter, followed by a number, followed by a number (four levels of hierarchy). Example: AA11.

Services: begin with ‘B’ to ‘Z’ (indicating the subcategory of Service), followed by a number, followed by two letters (four levels of hierarchy if you include the “Service” designation). Example: C1AA

Products: begin with two numbers (indicating the subcategory of Product), followed by two more numbers (three levels of hierarchy if you include the “Product” designation). Example: 1005

Official Definition

– The code that best identifies the product or service procured. Codes are defined in the Product and Service Codes Manual.

Plain Language

– A program activity is a category within an appropriation account. A program activity is a specific activity or project, as listed in the program and financing schedules of the annual budget of the U.S. government.

Official Definition

– A specific activity or project as listed in the program and financing schedules of the annual budget of the United States Government.

(defined in OMB Circular A-11)

Plain Language

– A system-generated Department of Defense (DOD) code, also known as the Acquisition Program (AP) Code. This code identifies the DOD program, weapons system, or equipment being acquired. It can be categorized as a Major Defense Acquisition Program (MDAP) or a Major Automated Information System (MAIS).

Official Definition

-Two codes that together identify the program and weapons system or equipment purchased by a DOD agency. The first character is a number 1-4 that identifies the DOD component. The last 3 characters identify that component’s program, system, or equipment.

Read more about this code on the General Services Administration website.

Plain Language

– Funding of specific projects for a fixed amount of time. Some examples include fellowships, scholarships, research grants, survey grants, and construction grants.

Official Definition

– Project grants provide federal funding for fixed or known periods for specific projects or the delivery of specific services or products.

Plain Language

– A Purchase Order is an offer by the government established to buy supplies or services, including construction and research and development, upon specified terms and conditions, using simplified acquisition procedures.

Official Definition

– (No Official Definition)

R

Plain Language

– Provides information on the type of change made to an award.

Official Definition

– Description (and corresponding code) that provides information on any changes made to the Federal prime award. There are typically multiple actions for each award.

(Note: This definition encompasses current data elements ‘Type of Action’ for financial assistance and ‘Reason for Modification’ for procurement)

Plain Language

– A company, organization, individual, or government entity (i.e., state, local, tribal, federal, or foreign), that receives funding from the U.S. government.

Official Definition

– (No Official Definition)

Plain Language

– The congressional district in which the recipient is located.

Official Definition

– The congressional district in which the awardee or recipient is located. This is not a required data element for non-U.S. addresses.

Plain Language

– Legal business address of the recipient.

Official Definition

– The awardee or recipient’s legal business address where the office represented by the Unique Entity Identifier (as registered in the System for Award Management) is located. In most cases, this should match what the entity has filed with the State in its organizational documents if required. The address is made up of five components: Address Lines 1 and 2, City, State Code, and ZIP+4 or Postal Code.

Plain Language

– A recipient is a company, organization, individual, or government entity (i.e., state, local, tribal, federal, or foreign), that received funding by the U.S. government. The recipient name is the same as what’s registered in the System for Award Management (SAM.gov). This is usually the official name of the business. For individuals, the term ‘Multiple Recipients’ is used as the Recipient Name to protect individuals’ privacy.

Official Definition

– The name of the awardee or recipient that relates to the unique identifier. For U.S.-based companies, this name is what the business ordinarily files information documents with individual states (when required).

Plain Language

– Recipient/Business types are socio-economic and other organizational/business characteristics that are used to categorize federal contractors and other funding recipients. There are many different recipient/business types, and they span for-profit businesses, non-profits, government entities, individuals, and foreign entities. Some examples are:

  • Historically Black College or University
  • Veteran-Owned Business
  • Historically Underutilized Business Zone (HUBZone) Firm
  • Sole Proprietorship
  • Foundation

You can search and filter on all recipient types on this site.

Official Definition

– A collection of indicators of different types of recipients based on socio-economic status and organization / business areas.

Plain Language

– Code indicating whether an action is an Aggregate Record (Record Type = 1), a Non-aggregate Record (Record Type = 2), or a Non-Aggregate Record to an Individual Recipient with Redacted Personally Identifiable Information (Record Type = 3).

Official Definition

– Code indicating whether an action is an Aggregate Record (Record Type = 1), a Non-aggregate Record (Record Type = 2), or a Non-Aggregate Record to an Individual Recipient with Redacted Personally Identifiable Information (Record Type = 3).

Plain Language

– A recipient name of “REDACTED DUE TO PII” indicates that the associated financial assistance award was issued to an individual whose name and other Personally Identifiable Information (PII) were redacted, as required by law. Along with masking the individual’s name with “REDACTED DUE TO PII,” these records omit location information that would otherwise be present (street address and the last 4 digits of the ZIP code).

Official Definition

– (No Official Definition)

S

Plain Language

– A tool used to award contracts to specific types of businesses. Most set-asides reserve contracts for small businesses. Others are more specific, to support small businesses with specific designations, such as veteran-owned businesses or small disadvantaged business types.

Official Definition

– The designator for the type of set aside determined for the contract action.

Plain Language

– For certain types of government purchases between $3,000 and $150,000. These purchases may require less approval and less documentation.

Official Definition

– (No Official Definition)

Plain Language

– When an agency needs work done, it can ask for information or bids on the work. These requests are called solicitations. They often come as a RFI (Request for Information) or RFP (Request for Proposal).

Official Definition

– (No Official Definition)

Plain Language

– On this site, the term spending could either describe obligations (amount awarded) or outlays (amount paid out).

Official Definition

– (No Official Definition)

Plain Language

– Sub Account Code (SUB) is a component of the TAS that identifies a Treasury-defined subdivision of a Federal Account (AID + MAIN). Most Federal Accounts do not have subdivisions. 000 is the default SUB; if 000 is the only SUB under a given Federal Account, it has not been subdivided

Official Definition

– This is a component of the TAS. Identifies a Treasury-defined subdivision of the main account. This field cannot be blank. Sub Account 000 indicates the Parent account.

Plain Language

– A sub-award is an agreement that a prime recipient makes with another entity to perform a portion of their award. On our website, these recipients are known as sub-recipients. Sub-awards might also be referred to as a sub-contract or a sub-grant.

 

Official Definition

– 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. (2CFR)

Plain Language

– A company, organization, individual, or government entity (i.e., state, local, tribal, or foreign) that receives funding from another recipient of federal funds (a prime recipient), rather than directly from the U.S. government. The sub-recipient may be a sub-contractor or a sub-grantee. For example, the Dept. of Transportation awards Bridge Company A a bridge construction contract. Bridge Company A needs Bridge Company B to supply the steel, so Bridge Company A awards Bridge Company B a sub-award. Bridge Company B is the sub-contractor. On the grants side, University A receives an R&D grant from the National Science Foundation. University A needs University B to perform the initial step in the research, so University A awards University B a sub-award. University B is the sub-grantee.

Official Definition

– A non-Federal entity that receives a sub-award from a pass-through entity to carry out part of a federal program; but does not include an individual that is the beneficiary of such program. (grants.gov)

T

Plain Language

– An Indefinite Quantity Contract for services (not supplies) is sometimes referred to as a Task Order Contract. With this type of contract, the government promises to buy services over a period of time from a vendor. Instead of an exact amount, it sets a range with a minimum and maximum.

Official Definition

– (No Official Definition)

Plain Language

– A transaction can be the initial contract, grant, loan, or insurance award or any amendment or modification to that award.

Official Definition

– (No Official Definition)

Plain Language

– Treasury and OMB assign a code to each appropriation, receipt, or fund account. This code is similar to a bank account number. It helps identify financial transactions in the federal government. It also aids in reporting accuracy. TAS are sometimes referred to as ‘program source’ in legislation. On this website, we group each set of Treasury Accounts that share an Agency Identifier and Main Account Code into a “Federal Account”.

            Seven components make up the TAS:

Allocation Transfer Agency Identifier (ex. 089)

Agency Identifier (ex. 020)

Beginning Period of Availability (ex. 2017)

Ending Period of Availability (ex. 2018)

Availability Type Code (used if there are not specific beginning/ending years) (ex. X)

Main Account Code (ex. 0114)

Sub Account Code (ex. 000)

             Example TAS:

089-020-2017/2018-0114-000

089-020-2017/2017-0114-000

089-020-X-0114-000

Official Definition

– (No Official Definition)

U

Plain Language

– On this site, URI stands for Unique Record Identifier.

Official Definition

– (No Official Definition)

Plain Language

– The name of the ultimate parent of the awardee or recipient. Currently, the name is from the global parent DUNS® number.

Official Definition

– The name of the ultimate parent of the awardee or recipient. Currently, the name is from the global parent DUNS® number.

Plain Language

– The amount of money out of an account that has yet to be awarded or obligated (promised to be spent).

Official Definition

– Unobligated balance means the cumulative amount of budget authority that remains available for obligation under law in unexpired accounts at a point in time. The term “expired balances available for adjustment only” refers to unobligated amounts in expired accounts.

Additional detail is provided in Circular A‐11.