A
- ACF
means the Administration for Children and Families.
- ACYF
45 CFR 1303.2(b) — ACYF means the Administration on Children, Youth and Families in the Department of Health and Human Services, and includes Regional staff. 45 CFR 1308.3(a) — The term ACYF means the Administration on Children, Youth and Families, Administration for Children and Families, U.S. Department of Health and Human Services, and includes appropriate Regional Office staff. 45 CFR 1309.3(d) — ACYF means the Administration on Children, Youth and Families, a component of the Administration for Children and Families in the Department of Health and Human Services.
- Accrual accounting
An accounting method whereby revenues and expenses are identified with specific periods of time, such as a month, and are recorded when they are earned or incurred without regard to the date of receipt or payment of cash. In accrual basis accounting, income is realized in the accounting period in which it is earned (e.g., once contracted services are provided, grant provisions are met, etc.) regardless of when the cash from these fees and donations is received. Expenses are recorded as they are incurred (e.g. when supplies are ordered, the printer finishes your brochure, employees actually perform the work, etc.), instead of when they are paid.
- Accrued expenditures
2 CFR 215.2(a) — Accrued expenditures means the charges incurred by the recipient during a given period requiring the provision of funds for: 2 CFR 215.2(a)(1) — Goods and other tangible property received; 2 CFR 215.2(a)(2) — Services performed by employees, contractors, subrecipients, and other payees; and, 2 CFR 215.2(a)(3) — Other amounts becoming owed under programs for which no current services or performance is required.
- Accrued income
2 CFR 215.2(b) — Accrued income means the sum of: 2 CFR 215.2(b)(1) — Earnings during a given period from: 2 CFR 215.2(b)(1)(i) — Services performed by the recipient, and 2 CFR 215.2(b)(1)(ii) — Goods and other tangible property delivered to purchasers, and 2 CFR 215.2(b)(2) — Amounts becoming owed to the recipient for which no current services or performance is required by the recipient.
- Acquire
45 CFR 1309.3(b) — Acquire means to purchase or construct in whole or in part with Head Start grant funds through payments made in satisfaction of a mortgage agreement (both principal and interest), as a down payment, and for professional fees, closing costs and any other costs associated with the purchase or construction of the property that are usual and customary for the locality.
- Acquisition cost
45 CFR 92.3(c) — Aquisition cost of an item of purchased equipment means the net invoice unit price of the property including the cost of modifications, attachments, accessories, or auxiliary apparatus necessary to make the property usable for the purpose for which it was acquired. Other charges such as the cost of installation, transportation, taxes, duty or protective in-transit insurance, shall be included or excluded from the unit acquisition cost in accordance with the grantee's regular accounting practices.
- Acquisition Cost of Equipment
2 CFR 215.2(c) — Acquisition cost of equipment means the net invoice price of the equipment, including the cost of modifications, attachments, accessories, or auxiliary apparatus necessary to make the property usable for the purpose for which it was acquired. Other charges, such as the cost of installation, transportation, taxes, duty or protective in- transit insurance, shall be included or excluded from the unit acquisition cost in accordance with the recipient's regular accounting practices.
- Acquisition cost per unit of equipment
equals the invoice purchase cost of that item minus any discounts.
- Act
45 CFR 1302.2(a) — Act means Title V of The Economic Opportunity Act of 1964, as amended. 45 CFR 1303.2(a) — Act means the Head Start Act, 42 U.S.C. section 9831, et seq. 45 CFR 1301.2(a) — Act means title V of the Economic Opportunity Act of 1964, as amended. 45 CFR 1309.3(c) — Act means the Head Start Act, 42 U.S.C. section 9801, et seq. 45 CFR 1311.2(a) — Act means the Head Start Act, as amended, 42 U.S.C. 9801 et seq.
- Administrative costs
relate to the overall management of the program and do not relate to the provision of program component services (e.g., health services, parent involvement services), but do include costs such as the staff accountant's salary and audit services. Conversely, program costs relate to the provision of program component services such as health services and parent involvement services, but do not include costs for staff accountant salaries and audit services.
- Administrative requirements
45 CFR 92.3(d) — Administrative requirements mean those matters common to grants in general, such as financial management, kinds and frequency of reports, and retention of records. These are distinguished from programmatic requirements, which concern matters that can be treated only on a program-by-program or grant-by-grant basis, such as kinds of activities that can be supported by grants under a particular program.
- Advance
5 CFR 74.2(d) — Advance means a payment made by Treasury check or other appropriate payment mechanism to a recipient upon its request either before outlays are made by the recipient or through the use of predetermined payment schedules. 2 CFR 215.2(d) — Advance means a payment made by Treasury check or other appropriate payment mechanism to a recipient upon its request either before outlays are made by the recipient or through the use of predetermined payment schedules.
- Agency
5 CFR 1310.3(a) — Agency as used in this regulation means a Head Start or Early Head Start or delegate agency unless otherwise designated.
- Agency providing transportation services
45 CFR 1310.3(b) — Agency Providing Transportation Services means an agency providing transportation services, either directly or through another arrangement with a private or public transportation provider, to children enrolled in its Head Start or Early Head Start program.
- Agency or operating agency
2 CFR 225 Appendix C(B)(3) — "Agency or operating agency" means an organizational unit or sub-division within a governmental unit that is responsible for the performance or administration of awards or activities of the governmental unit.
- Agreement
45 CFR 1303.2(c) — Agreement means either a grant or a contract between a grantee and a delegate agency for the conduct of all or part of the grantee's Head Start program.
- Allocated central services
2 CFR 225 Appendix C(B)(2) — "Allocated central services" means central services that benefit operating agencies but are not billed to the agencies on a fee- for-service or similar basis. These costs are allocated to benefitted agencies on some reasonable basis. Examples of such services might include general accounting, personnel administration, purchasing, etc.
- Allocation
2 CFR 220 Appendix A(B)(3) — Allocation means the process of assigning a cost, or a group of costs, to one or more cost objective, in reasonable and realistic proportion to the benefit provided or other equitable relationship. A cost objective may be a major function of the institution, a particular service or project, a sponsored agreement, or an F&A cost activity, as described in Section F of this Appendix. The process may entail assigning a cost(s) directly to a final cost objective or through one or more intermediate cost objectives.
- Allowable alternate vehicle
45 CFR 1310.3(c) — Allowable Alternate Vehicle means a vehicle designed for carrying eleven or more people, including the driver, that meets all the Federal Motor Vehicle Safety Standards applicable to school buses, except 49 CFR 571.108 and 571.131.
- Approvable application
45 CFR 1302.2(b) — Approvable application means an application for a Head Start program, either as an initial application or as an application to amend an approved application governing an on-going Head Start program, which, in addition to showing that the applicant has legal status and financial viability, provides for comprehensive services for children and families and for effective and responsible administration which are in conformity with the Act and applicable regulations, the Head Start Manual and Head Start policies. Approval or authorization of the awarding or cognizant Federal agency - 2 CFR 225 Appendix A(B)(1) — "Approval or authorization of the awarding or cognizant Federal agency" means documentation evidencing consent prior to incurring a specific cost. If such costs are specifically identified in a Federal award document, approval of the document constitutes approval of the costs. If the costs are covered by a State/local-wide cost allocation plan or an indirect cost proposal, approval of the plan constitutes the approval.
- Assessment
45 CFR 1304.3(a)(1) — Assessment means the ongoing procedures used by appropriate qualified personnel throughout the period of a child's eligibility to identify: 45 CFR 1304.3(a)(1)(i) — The child's unique strengths and needs and the services appropriate to meet those needs; and 45 CFR 1304.3(a)(1)(ii) — The resources, priorities, and concerns of the family and the supports and services necessary to enhance the family's capacity to meet the developmental needs of their child.
- Asset costs
2 CFR 230 Appendix B(23)(c)(3) — Asset costs means the capitalizable costs of an asset, including construction costs, acquisition costs, and other such costs capitalized in accordance with GAAP.
- Assistive technology device
45 CFR 1308.3(l)(1) — The term assistive technology device means any item, piece of equipment, or product system, whether acquired commercially off the shelf, modified, or customized, that is used to increase, maintain, or improve functional capabilities of individuals with disabilities.
- Assistive technology service
45 CFR 1308.3(l)(2) — The term assistive technology service means any service that directly assists an individual with a disability in the selection, acquisition, or use of an assistive technology device. The term includes: The evaluation of the needs of an individual with a disability; purchasing, leasing, or otherwise providing for the acquisition of assistive technology devices by individuals with disabilities; selecting, designing, fitting, customizing, adapting, applying, maintaining, repairing, or replacing of assistive technology devices; coordinating and using other therapies, interventions, or services with assistive technology devices, such as those associated with existing education and rehabilitation plans and programs; training or technical assistance for an individual with disabilities, or, where appropriate, the family of an individual with disabilities; and training or technical assistance to professionals who employ or provide services involved in the major life functions of individuals with disabilities.
- Associate commissioner
45 CFR 1311.2(b) — Associate Commissioner means the Associate Commissioner of the Head Start Bureau in the Administration on Children, Youth and Families.
- Audit finding
A-133.105(c) — Audit finding means deficiencies which the auditor is required by §___.510(a) to report in the schedule of findings and questioned costs.
- Auditee
A-133.105(a) — Auditee means any non-Federal entity that expends Federal awards which must be audited under this part.
- Auditor
A-133.105(b) — Auditor means an auditor, that is a public accountant or a Federal, State or local government audit organization, which meets the general standards specified in generally accepted government auditing standards (GAGAS). The term auditor does not include internal auditors of non-profit organizations.
- Authorized official
means an individual within ACF, such as a grants officer or program manager, authorized to administer grants under legislative or delegated authority.
- Award
means financial assistance that provides support or stimulation to accomplish a public purpose. Awards include grants and other agreements in the form or money or property in lieu of money by the Federal government to an eligible recipient.
- Awarding agency
2 CFR 225 Appendix A(B)(3) — “Awarding agency” means (a) with respect to a grant, cooperative agreement, or cost reimbursement contract, the Federal agency, and (b) with respect to a subaward, the party that awarded the subaward.
B
- Base
2 CFR 225 Appendix E(B)(4) — “Base” means the accumulated direct costs (normally either total direct salaries and wages or total direct costs exclusive of any extraordinary or distorting expenditures) used to distribute indirect costs to individual Federal awards. The direct cost base selected should result in each award bearing a fair share of the indirect costs in reasonable relation to the benefits received from the costs.
- Base period
2 CFR 225 Appendix E(B)(9) —“Base period” for the allocation of indirect costs is the period in which such costs are incurred and accumulated for allocation to activities performed in that period. The base period normally should coincide with the governmental unit's fiscal year, but in any event, shall be so selected as to avoid inequities in the allocation of costs.
- Billed central services
2 CFR 225 Appendix C(B)(1) —“Billed central services” means central services that are billed to benefitted agencies and/or programs on an individual fee-for- service or similar basis. Typical examples of billed central services include computer services, transportation services, insurance, and fringe benefits.
- Budget
means the budget plan of an organization's Head Start program. The budget plan is the financial expression of the program as approved during the award process.
- Budget period
45 CFR 1301.2(b) — Budget period means the interval of time, into which a multi-year period of assistance (project period) is divided for budgetary and funding purposes.
- Bus monitor
45 CFR 1310.3(d) — Bus monitor means a person with specific responsibilities for assisting the driver in ensuring the safety of the children while they ride, board, or exit the vehicle and for assisting the driver during emergencies.
C
- Cash accounting
In cash basis accounting, revenues are recognized when cash is received and deposited. Expenses are recorded in the accounting period when bills are paid.
- CFDA Number
A-133.105(d) — CFDA number means the number assigned to a Federal program in the Catalog of Federal Domestic Assistance (CFDA).
- Capital expenditures
2 CFR 220 Appendix A(J)(18)(a)(1) — “Capital Expenditures” means expenditures for the acquisition cost of capital assets (equipment, buildings, and land), or expenditures to make improvements to capital assets that materially increase their value or useful life. Acquisition cost means the cost of the asset including the cost to put it in place. Acquisition cost for equipment, for example, means the net invoice price of the equipment, including the cost of any modifications, attachments, accessories, or auxiliary apparatus necessary to make it usable for the purpose for which it is acquired. Ancillary charges, such as taxes, duty, protective in transit insurance, freight, and installation may be included in, or excluded from the acquisition cost in accordance with the institution's regular accounting practices. 2 CFR 225 Appendix B(15)(a)(1) — “Capital Expenditures” means expenditures for the acquisition cost of capital assets (equipment, buildings, land), or expenditures to make improvements to capital assets that materially increase their value or useful life. Acquisition cost means the cost of the asset including the cost to put it in place. Acquisition cost for equipment, for example, means the net invoice price of the equipment, including the cost of any modifications, attachments, accessories, or auxiliary apparatus necessary to make it usable for the purpose for which it is acquired. Ancillary charges, such as taxes, duty, protective in transit insurance, freight, and installation may be included in, or excluded from the acquisition cost in accordance with the governmental unit's regular accounting practices. 2 CFR 230 Appendix B(15)(a)(1) — “Capital Expenditures” means expenditures for the acquisition cost of capital assets (equipment, buildings, land), or expenditures to make improvements to capital assets that materially increase their value or useful life. Acquisition cost means the cost of the asset including the cost to put it in place. Acquisition cost for equipment, for example, means the net invoice price of the equipment, including the cost of any modifications, attachments, accessories, or auxiliary apparatus necessary to make it usable for the purpose for which it is acquired. Ancillary charges, such as taxes, duty, protective in transit insurance, freight, and installation may be included in, or excluded from the acquisition cost in accordance with the non-profit organization's regular accounting practices.
- Cash contributions
45 CFR 74.2(f) — Cash contributions mean the recipient's cash outlay, including the outlay of money contributed to the recipient by third parties. 45 CFR 92.3(f) — Cash contributions means the grantee's cash outlay, including the outlay of money contributed to the grantee or subgrantee by other public agencies and institutions, and private organizations and individuals. When authorized by Federal legislation, Federal funds received from other assistance agreements may be considered as grantee or subgrantee cash contributions.
- Center-based program option
45 CFR 1306.3(a) — Center-based program option means Head Start services provided to children primarily in classroom settings.
- Central service cost allocation plan
2 CFR 225 Appendix A(B)(4) — “Central service cost allocation plan” means the documentation identifying, accumulating, and allocating or developing billing rates based on the allowable costs of services provided by a governmental unit on a centralized basis to its departments and agencies. The costs of these services may be allocated or billed to users.
- Child restraint system
45 CFR 1310.3(e) — Child Restraint System means any device designed to restrain, seat, or position children who weigh 50 pounds or less which meets the requirements of Federal Motor Vehicle Safety Standard No. 213, Child Restraint Systems, 49 CFR 571.213.
- Child with a disability
Head Start Act Section 637(1) — The term “child with a disability” means— Head Start Act Section 637(1)(A) — a child with a disability, as defined in section 602(3) of the Individuals with Disabilities Education Act; and Head Start Act Section 637(1)(B) — an infant or toddler with a disability, as defined in section 632(5) of such Act.
- Children with disabilities
45 CFR 1308.3(b) — The term children with disabilities means children with mental retardation, hearing impairments including deafness, speech or language impairments, visual impairments including blindness, serious emotional disturbance, orthopedic impairments, autism, traumatic brain injury, other health impairments or specific learning disabilities; and who, by reason thereof, need special education and related services. The term children with disabilities for children aged 3 to 5, inclusive, may, at a State's discretion, include children experiencing developmental delays, as defined by the State and as measured by appropriate diagnostic instruments and procedures, in one or more of the following areas: physical development, cognitive development, communication development, social or emotional development, or adaptive development; and who, by reason thereof, need special education and related services. 45 CFR 1304.3(a)(2) — Children with disabilities means, for children ages 3 to 5, those with mental retardation, hearing impairments including deafness, speech or language impairments, visual impairments including blindness, serious emotional disturbance, orthopedic impairments, autism, traumatic brain injury, other health impairments, specific learning disabilities, deaf-blindness, or multiple disabilities, and who, by reason thereof, need special education and related services. The term “children with disabilities” for children aged 3 to 5, inclusive, may, at a State's discretion, include children experiencing developmental delays, as defined by the State and as measured by appropriate diagnostic instruments and procedures, in one or more of the following areas: Physical development, cognitive development, communication development, social or emotional development, or adaptive development; and who, by reason thereof, need special education and related services. Infants and toddlers with disabilities are those from birth to three years, as identified under the Part H Program (Individuals with Disabilities Education Act) in their State. 45 CFR 1305.2(a) — Children with disabilities means children with mental retardation, hearing impairments including deafness, speech or language impairments, visual impairments including blindness, serious emotional disturbance, orthopedic impairments, autism, traumatic brain injury, other health impairments or spe-cific learning disabilities who, by reason thereof need special education and related services. The term “children with disabilities” for children aged 3 to 5, inclusive, may, at a State's discretion, include children experienc-ing developmental delays, as defined by the State and as measured by appropriate diagnostic instruments and procedures, in one or more of the following areas: physical development, cognitive development, communication development, social or emotional development, or adaptive development; and who, by reason thereof, need special education and related services.
- Claim
2 CFR 225 Appendix A(B)(5) — “Claim” means a written demand or written assertion by the governmental unit or grantor seeking, as a matter of right, the payment of money in a sum certain, the adjustment or interpretation of award terms, or other relief arising under or relating to the award. A voucher, invoice or other routine request for payment that is not a dispute when submitted is not a claim. Appeals, such as those filed by a governmental unit in response to questioned audit costs, are not considered claims until a final management decision is made by the Federal awarding agency.
- Closeout
45 CFR 74.2(g) — Closeout means the process by which the HHS awarding agency determines that all applicable administrative actions and all required work of the award have been completed by the recipient and HHS. 2 CFR 215.2(g) — Closeout means the process by which a Federal awarding agency determines that all applicable administrative actions and all required work of the award have been completed by the recipient and Federal awarding agency.
- Cluster of programs
A-133.105(e) — Cluster of programs means a grouping of closely related programs that share common compliance requirements. The types of clusters of programs are research and development (R&D), student financial aid (SFA), and other clusters. “Other clusters” are as defined by the Office of Management and Budget (OMB) in the compliance supplement or as designated by a State for Federal awards the State provides to its subrecipients that meet the definition of a cluster of programs. When designating an “other cluster,” a State shall identify the Federal awards included in the cluster and advise the subrecipients of compliance requirements applicable to the cluster, consistent with §___.400(d)(1) and §___.400(d)(2), respectively. A cluster of programs shall be considered as one program for determining major programs, as described in §___.520, and, with the exception of R&D as described in §___.200(c), whether a program-specific audit may be elected.
- Cognizant agency for audit
A-133.105(f) — Cognizant agency for audit means the Federal agency designated to carry out the responsibilities described in §___.400(a).
- Cognizant agency
2 CFR 230 Appendix A(E)(1)(a) — Cognizant agency means the Federal agency responsible for negotiating and approving indirect cost rates for a non-profit organization on behalf of all Federal agencies. 2 CFR 225 Appendix A(B)(6) — “Cognizant agency” means the Federal agency responsible for reviewing, negotiating, and approving cost allocation plans or indirect cost proposals developed under 2 CFR part 225 on behalf of all Federal agencies. OMB publishes a listing of cognizant agencies.
- Collaboration
45 CFR 1304.3(a)(3) — Collaboration and collaborative relationships: 45 CFR 1304.3(a)(3)(i) — With other agencies, means planning and working with them in order to improve, share and augment services, staff, information and funds; and 45 CFR 1304.3(a)(3)(ii) — With parents, means working in partnership with them.
- Combination program option
45 CFR 1306.3(b) — Combination program option means Head Start services provided to children in both a center setting and through intensive work with the child's parents and family at home.
- Commercial Driver's License (CDL)
45 CFR 1310.3(f) — Commercial Driver's License (CDL) means a license issued by a State or other jurisdiction, in accordance with the standards contained in 49 CFR part 383, to an individual which authorizes the individual to operate a class of commercial motor vehicles.
- Commissoner
45 CFR 1308.3(c) — The term Commissioner means the Commissioner of the Administration on Children, Youth and Families.
- Common rule
2 CFR 225 Appendix A(B)(7) — “Common Rule” means the “Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments; Final Rule” originally issued at 53 FR 8034-8103 (March 11, 1988). Other common rules will be referred to by their specific titles.
- Community
45 CFR 1301.2(c) — Community means a city, county, a multi-city or multi-county unit within a state, an Indian reservation, or any neighborhood or other geographic area (irrespective of boundaries or political sub-divisions) which provides a suitable organizational base and possesses the commonality of interest needed to operate a Head Start program.
- Community action agency
45 CFR 1302.2(c) — Community action agency means a public or private nonprofit agency or organization designated as a community action agency by the Director of the Community Services Administration pursuant to section 210(a) or section 210(d) of the Act.
- Community action program
45 CFR 1302.2(d) — Community action program means a program operated by a community action agency.
- Compensation
salaries, wages, incentive awards, fringe benefits, pension plan costs, allowances for off-site pay, incentive pay, location allowances, hardship pay, and cost of living differentials
- Compliance supplement
A-133.105(g) — Compliance supplement refers to the Circular A-133 Compliance Supplement, included as Appendix B to Circular A-133, or such documents as OMB or its designee may issue to replace it. This document is available from the Government Printing Office, Superintendent of Documents, Washington, DC 20402-9325.
- Construction
45 CFR 1309.3(e) — Construction means new buildings, and excludes renovations, alterations, additions, or work of any kind to existing buildings.
- Contagious
45 CFR 1304.3(a)(4) — Contagious means capable of being transmitted from one person to another.
-
- Contract
45 CFR 74.2(h) — Contract means a procurement contract under an award or subaward, and a procurement subcontract under a recipient's or subrecipient's contract. 45 CFR 92.3(g) — Contract means (except as used in the definitions for grant and subgrant in this section and except where qualified by Federal) a procurement contract under a grant or subgrant, and means a procurement subcontract under a contract. 2 CFR 225 Appendix A(B)(8) — “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 orders 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. 2 CFR 215.2(h) — Contract means a procurement contract under an award or subaward, and a procurement subcontract under a recipient's or subrecipient's contract.
- Conviction
2 CFR 230 Appendix B(10)(a)(1) — Conviction, as used herein, means a judgment or a conviction of a criminal offense by any court of competent jurisdiction, whether entered upon as a verdict or a plea, including a conviction due to a plea of nolo contendere.
- Corrective action
A-133.105(h) — Corrective action means 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.
- Cost
2 CFR 225 Appendix A(B)(9) — “Cost” means an amount as determined on a cash, accrual, or other basis acceptable to the Federal awarding or cognizant agency. It does not include transfers to a general or similar fund.
- Cost allocation
means the process of assigning to two or more programs the costs of an item shared by the programs. The goal is to ensure that each program bears its fair share, and only its fair share, of the total cost of the item. The term is sometimes used by cost accountants to describe the allocation of costs, especially overhead costs, to specified accounting categories. For purposes of cost allocation in Head Start grantee agencies, cost allocation refers to the allocation of costs to various sources of funding, not to accounting categories
- Cost sharing or matching
45 CFR 74.2(i) — Cost sharing or matching means that portion of project or program costs not borne by the Federal Government. 45 CFR 92.3(h) — Cost sharing or matching means the value of the third party in-kind contributions and the portion of the costs of a federally assisted project or program not borne by the Federal Government.
- Cost allocation plan
2 CFR 225 Appendix A(B)(10) — “Cost allocation plan” means central service cost allocation plan, public assistance cost allocation plan, and indirect cost rate proposal. Each of these terms is further defined in this section.
- Cost objective
2 CFR 225 Appendix A(B)(11) — “Cost objective” means a function, organizational subdivision, contract, grant, or other activity for which cost data are needed and for which costs are incurred. 2 CFR 230 Appendix A(E)(1)(g) — Cost objective means a function, organizational subdivision, contract, grant, or other work unit for which cost data are desired and for which provision is made to accumulate and measure the cost of processes, projects, jobs and capitalized projects.
- Cost of idle facilities or idle capacity
2 CFR 225 Appendix B(21)(a)(4) — “Cost of idle facilities or idle capacity” means costs such as maintenance, repair, housing, rent, and other related costs, e.g., insurance, interest, property taxes and depreciation or use allowances.
- Cost-type contract
45 CFR 92.3(i) — Cost-type contract means a contract or subcontract under a grant in which the contractor or subcontractor is paid on the basis of the costs it incurs, with or without a fee.
- Current accounting period
45 CFR 74.2(j) — Current accounting period means, with respect to Sec. 74.27(b), the period of time the recipient chooses for purposes of financial statements and audits. Curriculum - 45 CFR 1304.3(a)(5) — Curriculum means a written plan that includes: 45 CFR 1304.3(a)(5)(i) — The goals for children's development and learning; 45 CFR 1304.3(a)(5)(ii) — The experiences through which they will achieve these goals; 45 CFR 1304.3(a)(5)(iii) — What staff and parents do to help children achieve these goals; and 45 CFR 1304.3(a)(5)(iv) — The materials needed to support the implementation of the curriculum. The curriculum is consistent with the Head Start Program Performance Standards and is based on sound child development principles about how children grow and learn.
D
- Date of completion
45 CFR 74.2(k) — Date of completion means the date on which all work under an award is completed or the date on the award document, or any supplement or amendment thereto, on which HHS awarding agency sponsorship ends.
- Days of operation
45 CFR 1306.3(c) — Days of operation means the planned days during which children will be receiving direct Head Start component services in a classroom, on a field trip or on trips for health-related activities, in group socialization or when parents are receiving a home visit.
- Deficiency
45 CFR 1304.3(a)(6) — Deficiency means: 45 CFR 1304.3(a)(6)(i) — An area or areas of performance in which an Early Head Start or Head Start grantee agency is not in compliance with State or Federal requirements, including but not limited to, the Head Start Act or one or more of the regulations under parts 1301, 1304, 1305, 1306 or 1308 of this title, and which involves: 45 CFR 1304.3(a)(6)(i)(A) — A threat to the health, safety, or civil rights of children or staff; 45 CFR 1304.3(a)(6)(i)(B) — A denial to parents of the exercise of their full roles and responsibilities related to program governance; 45 CFR 1304.3(a)(6)(i)(C) — A failure to perform substantially the requirements related to Early Childhood Development and Health Services, Family and Community Partnerships, or Program Design and Management; or 45 CFR 1304.3(a)(6)(i)(D) — The misuse of Head Start grant funds. 45 CFR 1304.3(a)(6)(ii) — The loss of legal status or financial viability, as defined in part 1302 of this title, loss of permits, debarment from receiving Federal grants or contracts or the improper use of Federal funds; or 45 CFR 1304.3(a)(6)(iii) — Any other violation of Federal or State requirements including, but not limited to, the Head Start Act or one or more of the regulations under parts 1301, 1304, 1305, 1306 or 1308 of this title, and which the grantee has shown an unwillingness or inability to correct within the period specified by the responsible HHS official, of which the responsible HHS official has given the grantee written notice of pursuant to section 1304.61.
- Delegate agency
means a public or private nonprofit organization or agency to which a grantee has delegated all or part of its responsibility for operating a Head Start program.
- Denial of refunding
45 CFR 1303.2(f) — Denial of Refunding means the refusal of a funding agency to fund an application for a continuation of a Head Start program for a subsequent program year when the decision is based on a determination that the grantee has improperly conducted its program, or is inca-pable of doing so properly in the future, or otherwise is in violation of applicable law, regulations, or other policies.
- Departmental appeals board
45 CFR 74.2(l) — Departmental Appeals Board means the independent office established in the Office of the Secretary with delegated authority from the Secretary to review and decide certain disputes between recipients of HHS funds and HHS awarding agencies under 45 CFR part 16 and to perform other review, adjudication and mediation services as assigned.
- Departmental research
2 CFR 220 Appendix A(B)(1)(a)(2) — Departmental research means research, development and scholarly activities that are not organized research and, consequently, are not separately budgeted and accounted for.
Departmental research, for purposes of this document, is not considered as a major function, but as a part of the instruction function of the institution.
- Development and administrative costs
45 CFR 1301.2(e) — Development and Administrative Costs mean costs incurred in accordance with an approved Head Start budget which do not directly relate to the provision of program component services, including services to children with disabilities, as set forth and described in the Head Start program performance standards (45 CFR part 1304).
- Developmentally appropriate
45 CFR 1304.3(a)(7) — Developmentally appropriate means any behavior or experience that is appropriate for the age span of the children and is implemented with attention to the different needs, interests, and developmental levels and cultural backgrounds of individual children.
- Disabilities coordinator
45 CFR 1308.3(f) — The term disabilities coordinator means the person on the Head Start staff designated to manage on a full or part-time basis the services for children with disabilities described in part 1308.
- Disallowed costs
means those costs to an award that ACF determines to be unallowable, in accordance with the applicable Federal cost principles or other terms and conditions contained in the award.
- Discretionary award
45 CFR 74.2(n) — Discretionary award means an award made by an HHS awarding agency in keeping with specific statutory authority which enables the agency to exercise judgment ("discretion") in selecting the applicant/recipient organization through a competitive award process.
- Double session variation
45 CFR 1306.3(d) — Double session variation means a variation of the center-based program option that operates with one teacher who works with one group of children in a morning session and a different group of children in an afternoon session.
- Dual benefit costs
relate to both administrative functions and program component services. Therefore, they must be allocated on a rational basis between administrative and program costs
E
- Early Head Start agency
45 CFR 1310.3(h) — Early Head Start Agency means a public or private non-profit or for-profit agency or delegate agency designated to operate an Early Head Start program pursuant to Section 645A of the Head Start Act.
- Early Head Start program
45 CFR 1310.3(i) — Early Head Start Program means a program of services provided by an Early Head Start Agency funded under the Head Start Act. 45 CFR 1304.3(a)(8) — Early Head Start program means a program that provides low-income pregnant women and families with children from birth to age 3 with family-centered services that facilitate child development, support parental roles, and promote self-sufficiency.
- Eligibility criteria
45 CFR 1308.3(g) — The term eligibility criteria means the criteria for determining that a child enrolled in Head Start requires special education and related services because of a disability.
- Employee
any individual engaged by the agency to perform personal services under agency direction on a full-time, part-time, temporary or permanent basis in exchange for a specified salary or wage; classifications of employees should be included in each agency's Personnel Policies and Procedures.
- Enrollment
45 CFR 1305.2(b) — Enrollment means the official acceptance of a family by a Head Start program and the completion of all procedures necessary for a child and family to begin receiving services.
- Enrollment opportunities
45 CFR 1305.2(c) — Enrollment opportunities mean vacancies that exist at the beginning of the enrollment year, or during the year because of children who leave the program, that must be filled for a program to achieve and maintain its funded enrollment.
- Enrollment year
means any article of tangible, non-expendable, personal property having a useful life of more than one year and an acquisition cost of $5,000 or more per unit.
- Equipment
means an item of personal property, which costs $5,000 or more per unit, and which has a useful life of more than one year. A grantee agency may choose to establish a lower limit than $5,000 as its definition of equipment so long as it is applied consistently.
- Excess property
45 CFR 74.2(p) — Excess property means property under the control of any HHS awarding agency that, as determined by the head of the awarding agency or his/her delegate, is no longer required for the agency's needs or the discharge of its responsibilities.
- Exempt
2 CFR 215.2(n) — Exempt property means tangible personal property acquired in whole or in part with Federal funds, where the Federal awarding agency has statutory authority to vest title in the recipient without further obligation to the Federal Government. An example of exempt property authority is contained in the Federal Grant and Cooperative Agreement Act (31 U.S.C. 6306), for property acquired under an award to conduct basic or applied research by a non-profit institution of higher education or non-profit organization whose principal purpose is conducting scientific research.
- Exempt employee
an employee who is not subject to the minimum wage and/or overtime provisions of the Fair Labor Standards Act.
- Exempt property
45 CFR 74.2(q) — Exempt property means tangible personal property acquired in whole or in part with Federal funds, where the HHS awarding agency has statutory authority to vest title in the recipient without further obligation to the Federal Government. An example of exempt property authority is contained in the Federal Grant and Cooperative Agreement Act, 31 U.S.C. 6306, for property acquired under an award to conduct basic or applied research by a nonprofit institution of higher education or nonprofit organization whose principal purpose is conducting scientific research.
- Expenditure report
45 CFR 92.3(k) — Expenditure report means: (1) For nonconstruction grants, the SF-269 “Financial Status Report” (or other equivalent report); (2) for construction grants, the SF-271 “Outlay Report and Request for Reimbursement” (or other equivalent report).
F
- Facilities
2 CFR 220 Appendix A(J)(24)(a)(1) — “Facilities” means land and buildings or any portion thereof, equipment individually or collectively, or any other tangible capital asset, wherever located, and whether owned or leased by the institution. 2 CFR 230 Appendix B(21)(a)(1) — “Facilities” means land and buildings or any portion thereof, equipment individually or collectively, or any other tangible capital asset, wherever located, and whether owned or leased by the non-profit organization. 2 CFR 225 Appendix B(21)(a)(1) — “Facilities” means land and buildings or any portion thereof, equipment individually or collectively, or any other tangible capital asset, wherever located, and whether owned or leased by the governmental unit.
- Facilities and administrative (F&A) costs
2 CFR 220 Appendix A(B)(4) — Facilities and administrative (F&&A) costs, for the purpose of this Appendix, means costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity. F&&A costs are synonymous with “indirect” costs, as previously used in this Appendix and as currently used in attachments A and B to this Appendix. The F&&A cost categories are described in Section F.1 of this Appendix.
- Facility
45 CFR 1309.3(f) — Facility means a structure such as a building or modular unit, appropriate for use by a Head Start grantee to carry out a Head Start program.
- Family
45 CFR 1304.3(a)(9) — Family means for the purposes of the regulations in this part all persons: 45 CFR 1304.3(a)(9)(i) — Living in the same household who are: 45 CFR 1304.3(a)(9)(i)(A) — Supported by the income of the parent(s) or guardian(s) of the child enrolling or participating in the program; or 45 CFR 1304.3(a)(9)(i)(B) — Related to the child by blood, marriage, or adoption; or 45 CFR 1304.3(a)(9)(ii) — Related to the child enrolling or participating in the program as parents or siblings, by blood, marriage, or adoption. 45 CFR 1305.2(e) — Family means all persons living in the same household who are: (1) Supported by the income of the parent(s) or guardian(s) of the child enrolling or participating in the program, and (2) related to the parent(s) or guardian(s) by blood, marriage, or adoption.
- Family literacy services
Head Start Act Section 637(3) — The term “family literacy services” means services that are of sufficient intensity in terms of hours, and of sufficient duration, to make sustainable changes in a family, and that integrate all of the following activities: Head Start Act Section 637(3)(A) — Interactive literacy activities between parents and their children. Head Start Act Section 637(3)(B) — Training for parents regarding how to be the primary teacher for their children and full partners in the education of their children. Head Start Act Section 637(3)(C) — Parent literacy training that leads to economic self-sufficiency. Head Start Act Section 637(3)(D) — An age-appropriate education to prepare children for success in school and life experiences.
- Federal agency
A-133.105(i) — Federal agency has the same meaning as the term agency in Section 551(1) of title 5, United States Code.
- Federal financial assistance
A-133.105(j) — Federal financial assistance means assistance that non-Federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance, but does not include amounts received as reimbursement for services rendered to individuals as described in §___.205(h) and §___.205(i).
- Federal funds authorized
45 CFR 74.2(r) — Federal funds authorized mean the total amount of Federal funds obligated by the HHS awarding agency for use by the recipient. This amount may include any authorized carryover of unobligated funds from prior funding periods when permitted by the HHS awarding agency's implementing instructions or authorized by the terms and conditions of the award.
- Federal Motor Vehicle Safety Standards (FMVSS)
45 CFR 1310.3(j) — Federal Motor Vehicle Safety Standards (FMVSS) means the National Highway and Traffic Safety Administration's standards for motor vehicles and motor vehicle equipment (49 CFR part 571) established under section 30111 of Title 49, United States Code.
- Federal program
A-133.105(k) — Federal program means: (1) All Federal awards to a non-Federal entity assigned a single number in the CFDA. (2) When no CFDA number is assigned, all Federal awards from the same agency made for the same purpose should be combined and considered one program. (3) Notwithstanding paragraphs (1) and (2) of this definition, a cluster of programs. The types of clusters of programs are: (i) Research and development (R&D); (ii) Student financial aid (SFA); and (iii) “Other clusters,” as described in the definition of cluster of programs in this section.
- Federal share of real property, equipment, or supplies
45 CFR 74.2(s) — Federal share of real property, equipment, or supplies means that percentage of the property's or supplies' acquisition costs and any improvement expenditures paid with Federal funds. This will be the same percentage as the Federal share of the total costs under the award for the funding period in which the property was acquired (excluding the value of third party in-kind contributions).
- Federal awarding agency
2 CFR 215.2(o) — Federal awarding agency means the Federal agency that provides an award to the recipient.
- Federal funds authorized
2 CFR 215.2(p) — Federal funds authorized means the total amount of Federal funds obligated by the Federal Government for use by the recipient. This amount may include any authorized carryover of unobligated funds from prior funding periods when permitted by agency regulations or agency implementing instructions.
- Federally recognized Indian Tribal government
45 CFR 74.2(t) — Federally recognized Indian Tribal government means the governing body of any Indian tribe, band, nation, or other organized group or community (including any Native village as defined in section 3 of the Alaska Native Claims Settlement Act certified by the Secretary of the Interior as eligible for the special programs and services provided by him through the Bureau of Indian Affairs. 45 CFR 92.3(l) — Federally recognized Indian tribal government means the governing body or a governmental agency of any Indian tribe, band, nation, or other organized group or community (including any Native village as defined in section 3 of the Alaska Native Claims Settlement Act, 85 Stat 688) certified by the Secretary of the Interior as eligible for the special programs and services provided by him through the Bureau of Indian Affairs.
- Final rate
2 CFR 230 Appendix A(E)(1)(d) — Final rate means an indirect cost rate applicable to a specified past period which is based on the actual costs of the period. A final rate is not subject to adjustment. 2 CFR 225 Appendix E(B)(8) — “Final rate” means an indirect cost rate applicable to a specified past period which is based on the actual allowable costs of the period. A final audited rate is not subject to adjustment.
- Financial Assistance
Head Start Act Section 637(4) — The term “financial assistance” includes assistance provided by grant, agreement, or contract, and payments may be made in installments and in advance or by way of reimbursement with necessary adjustments on account of overpayments or underpayments.
- Financial viability
45 CFR 1302.2(e) — Financial viability means the capability of an applicant or the continuing capability of a grantee to furnish the non-Federal share of the cost of operating an approvable or approved Head Start program.
- Fixed route
45 CFR 1310.3(k) — Fixed route means the established routes to be traveled on a regular basis by vehicles that transport children to and from Head Start or Early Head Start program activities, and which include specifically designated stops where children board or exit the vehicle.
-
Fixed rate 2 CFR 225 Appendix E(B)(6) — “Fixed rate” means an indirect cost rate which has the same characteristics as a predetermined rate, except that the difference between the estimated costs and the actual, allowable costs of the period covered by the rate is carried forward as an adjustment to the rate computation of a subsequent period.
- Full-calendar-year
Head Start Act Section 637(5) — The term “full-calendar-year” means all days of the year other than Saturday, Sunday, and a legal public holiday.
- Full-day variation
45 CFR 1306.3(e) — Full-day variation means a variation of the center-based program option in which program operations continue for longer than six hours per day.
- Full working day
Head Start Act Section 637(6) — The term “full-working-day” means not less than 10 hours per day. Nothing in this paragraph shall be construed to require an agency to provide services to a child who has not reached the age of compulsory school attendance for more than the number of hours per day permitted by State law (including regulation) for the provision of services to such a child.
- Funded enrollment
45 CFR 1305.2(f) — Funded enrollment means the number of children which the Head Start grantee is to serve, as indicated on the grant award.
- Funding agency
45 CFR 1303.2(g) — Funding Agency means the agency that provides funds directly to either a grantee or a delegate agency. ACYF is the funding agency for a grantee, and a grantee is the funding agency for a delegate agency.
- Funding period
45 CFR 74.2(u) — Funding period means the period of time when Federal funding is available for obligation by the recipient.
G
- GAGAS
A-133.105(l) — GAGAS means generally accepted government auditing standards issued by the Comptroller General of the United States, which are applicable to financial audits.
- General purpose equipment
2 CFR 225 Appendix B(15)(a)(4) — “General purpose equipment” means equipment, which is not limited to research, medical, scientific or other technical activities. Examples include office equipment and furnishings, modular offices, telephone networks, information technology equipment and systems, air conditioning equipment, reproduction and printing equipment, and motor vehicles. 2 CFR 230 Appendix B(15)(a)(4) — “General purpose equipment” means equipment, which is not limited to research, medical, scientific or other technical activities. Examples include office equipment and furnishings, modular offices, telephone networks, information technology equipment and systems, air conditioning equipment, reproduction and printing equipment, and motor vehicles.
- Generally accepted accounting principles
A-133.105(m) — Generally accepted accounting principles has the meaning specified in generally accepted auditing standards issued by the American Institute of Certified Public Accountants (AICPA).
- Governmental unit
2 CFR 225 Appendix A(B)(13) — “Governmental unit” means the entire State, local, or federally-recognized Indian tribal government, including any component thereof. Components of governmental units may function independently of the governmental unit in accordance with the term of the award.
- Grant
45 CFR 92.3(n) — Grant means an award of financial assistance, including cooperative agreements, in the form of money, or property in lieu of money, by the Federal Government to an eligible grantee. The term does not include technical assistance which provides services instead of money, or other assistance in the form of revenue sharing, loans, loan guarantees, interest subsidies, insurance, or direct appropriations. Also, the term does not include assistance, such as a fellowship or other lump sum award, which the grantee is not required to account for.
- Grant funds
45 CFR 1309.3(g) — Grant funds means Federal financial assistance received by a grantee from ACF to administer a Head Start or Early Head Start program pursuant to the Head Start Act.
- Grantee
45 CFR 1303.2(h) — Grantee means the local public or private non-profit agency which has been designated as a Head Start agency under 42 U.S.C. 9836 and which has been granted financial assistance by the responsible HHS official to operate a Head Start program. 45 CFR 92.3(o) — Grantee means the government to which a grant is awarded and which is accountable for the use of the funds provided. The grantee is the entire legal entity even if only a particular component of the entity is designated in the grant award document. 45 CFR 1308.3(h) — The term grantee means the public or private non-profit agency which has been granted financial assistance by ACYF to administer a Head Start program. 45 CFR 1309.3(h) — Grantee means any agency designated to operate a Head Start program (including an agency designated to operate an Early Head Start program) pursuant to section 641 or 645A of the Head Start Act.
- Grantee department or agency
2 CFR 225 Appendix A(B)(14) — “Grantee department or agency” means the component of a State, local, or federally-recognized Indian tribal government which is responsible for the performance or administration of all or some part of a Federal award.
- Group socialization activities
45 CFR 1306.3(f) — Group socialization activities means the sessions in which children and parents enrolled in the home-based or combination program option interact with other home-based or combination children and parents in a Head Start classroom, community facility, home, or on a field trip.
- Guardian
45 CFR 1304.3(a)(10) — Guardian means a person legally responsible for a child.
H
- HHS
means the Department of Health and Human Services.
- HHS awarding agency
45 CFR 74.2(x) — HHS awarding agency means any organization component of HHS that is authorized to make and administer awards.
- Head Start agency
or "grantee" means a local public or private nonprofit agency, or Tribal government designated to operate a Head Start program by the responsible HHS official.
- Head Start Agency or “Grantee”
45 CFR 1301.2(g) — Head Start Agency or “Grantee” means a local public or private non-profit agency designated to operate a Head Start program by the responsible HHS official, in accordance with part 1302 of this chapter.
- Head Start center
45 CFR 1309.3(i) — Head Start center or a direct support facility for a Head Start program means a facility used primarily to provide Head Start services to children and their families, or for administrative or other activities necessary to the conduct of the Head Start program.
- Head Start class
45 CFR 1306.3(g) — Head Start class means a group of children supervised and taught by two paid staff members (a teacher and a teacher aide or two teachers) and, where possible, a volunteer.
- Head Start eligible
45 CFR 1305.2(g) — Head Start eligible means a child that meets the requirements for age and family income as established in this regulation or, if applicable, as established by grantees that meet the requirements of section 645(a) (2) of the Head Start Act. Up to ten percent of the children enrolled may be from families that exceed the low-income guidelines. Indian Tribes meeting the conditions specified in 45 CFR 1305.4(b)(3) are excepted from this limitation.
- Head Start or Early Head Start employee
any employee paid directly in full or "primarily" with Head Start or Early Head Start funds; the employment of these individuals must be approved by the Head Start or Early Head Start Policy Council or Policy Committee
- Head Start fellows
45 CFR 1311.2(c) — Head Start Fellows means individuals who participate in the Head Start Fellows Program, who may be staff in local Head Start programs or other individuals working in the field of child development and family services.
- Head Start grantee or grantee
45 CFR 1302.2(f) — Head Start grantee or grantee means a public or private nonprofit agency or organization whose application to operate a Head Start program pursuant to section 514 of the Act has been approved by the responsible HHS official.
- Head Start parent
45 CFR 1306.3(h) — Head Start parent means a Head Start child's mother or father, other family member who is a primary caregiver, foster parent, guardian or the person with whom the child has been placed for purposes of adoption pending a final adoption decree.
- Head Start program
45 CFR 1301.2(h) — Head Start Program means a program, funded under the Act and carried out by a Head Start agency or a delegate agency, that provides ongoing comprehensive child development services. 45 CFR 1306.3(i) — Head Start program is one operated by a Head Start grantee or delegate agency. 45 CFR 1305.2(h) — Head Start program means a Head Start grantee or its delegate agency(ies). 45 CFR 1310.3(m) — Head Start Program means a program of services provided by a Head Start agency or delegate agency and funded under the Head Start Act.
- Home visitor
45 CFR 1304.3(a)(12) — Home visitor means the staff member in the home-based program option assigned to work with parents to provide comprehensive services to children and their families through home visits and group socialization activities.
- Home visits
45 CFR 1306.3(k) — Home visits means the visits made to a child's home by the class teacher in a center-based program option, or home visitors in a home-based program option, for the purpose of assisting parents in fostering the growth and development of their child.
- Home-based Head Start program
Head Start Act Section 637(9) — The term “home-based Head Start program” means a Head Start program that provides Head Start services in the private residence of the child receiving such services.
- Home-based program option
45 CFR 1306.3(j) — Home-based program option means Head Start services provided to children, primarily in the child's home, through intensive work with the child's parents and family as the primary factor in the growth and development of the child.
- Hours of operation
45 CFR 1306.3(l) — Hours of operation means the planned hours per day during which children and families will be receiving direct Head Start component services in a classroom, on a field trip, while receiving medical or dental services, or during a home visit or group socialization activity. Hours of operation do not include travel time to and from the center at the beginning and end of a session.
I
- Idle capacity
2 CFR 230 Appendix B(21)(a)(3) — “Idle capacity” means the unused capacity of partially used facilities. It is the difference between: That which a facility could achieve under 100 percent operating time on a one-shift basis less operating interruptions resulting from time lost for repairs, setups, unsatisfactory materials, and other normal delays; and the extent to which the facility was actually used to meet demands during the accounting period. A multi-shift basis should be used if it can be shown that this amount of usage would normally be expected for the type of facility involved. 2 CFR 225 Appendix B(21)(a)(3) — “Idle capacity” means the unused capacity of partially used facilities. It is the difference between: that which a facility could achieve under 100 percent operating time on a one-shift basis less operating interruptions resulting from time lost for repairs, setups, unsatisfactory materials, and other normal delays; and the extent to which the facility was actually used to meet demands during the accounting period. A multi-shift basis should be used if it can be shown that this amount of usage would normally be expected for the type of facility involved.
- Idle facilities
2 CFR 220 Appendix A(J)(24)(a)(2) — “Idle facilities” means completely unused facilities that are excess to the institution's current needs. 2 CFR 230 Appendix B(21)(a)(2) — “Idle facilities” means completely unused facilities that are excess to the non-profit organization's current needs. 2 CFR 225 Appendix B(21)(a)(2) — “Idle facilities” means completely unused facilities that are excess to the governmental unit's current needs.
- Incidental alterations and renovations
45 CFR 1309.3(j) — Incidental alterations and renovations means improvements to facility which do not meet the definition of major renovation.
- Income
45 CFR 1305.2(i) — Income means gross cash income and includes earned income, military income (including pay and allowances), veterans benefits, Social Security benefits, unemployment compensation, and public assistance benefits. Additional examples of gross cash income are listed in the definition of “income,” which appears in U.S. Bureau of the Census, Current Population Reports, Series P-60-185.
- Income guidelines
45 CFR 1305.2(j) — Income guidelines means the official poverty line specified in section 652 of the Head Start Act.
- Independent auditor
45 CFR 1301.2(i) — Independent Auditor means an individual accountant or an accounting firm, public or private agency, association, corporation, or partnership, that is sufficiently independent of the agency being audited to render objective and unbiased opinions, conclusions, and judgments.
- Indian tribe
45 CFR 1302.2(g) — Indian tribe means any tribe, band, nation, pueblo, or other organized group or community of Indians, including any Native village described in section 3(c) of the Alaska Native Claims Settlement Act (43 U.S.C. 1602 (c)) or established pursuant to such Act (43 U.S.C. 1601 et seq.) that is recognized as eligible for special programs and services provided by the United States to Indians because of their status as Indians. Head Start Act Section 637(10) — The term “Indian tribe” means any tribe, band, nation, pueblo, or other organized group or community of Indians, including any Native village described in section 3(c) of the Alaska Native Claims Settlement Act (43 U.S.C. 1602(c)) or established pursuant to such Act (43 U.S.C. 1601 et seq.), that is recognized as eligible for the special programs and services provided by the United States to Indians because of their status as Indians. 45 CFR 1305.2(k) — Indian Tribe means any tribe, band, nation, pueblo, or other organized group or community of Indians, including any Native village described in section 3(c) of the Alaska Native Claims Settlement Act (45 U.S.C. 1602(c)) or established pursuant to such Act (43 U.S.C. 1601 et seq.), that is recognized as eligible for special programs and services provided by the United States to Indians because of their status as Indians. A-133.105(n) — Indian tribe means any Indian tribe, band, nation, or other organized group or community, including any Alaskan Native village or regional or village corporation (as defined in, or established under, the Alaskan Native Claims Settlement Act) that is recognized by the United States as eligible for the special programs and services provided by the United States to Indians because of their status as Indians.
- Indirect costs
45 CFR 1301.2(j) — Indirect Costs mean those costs of a Head Start agency, as approved by the cognizant agency, the agency which has authority to set the grantee's indirect cost rate, which are not readily identifiable with a particular project or program but nevertheless are necessary to the general operation of the agency and the conduct of its activities.
- Indirect cost pool
2 CFR 225 Appendix E(B)(3) — “Indirect cost pool” is the accumulated costs that jointly benefit two or more programs or other cost objectives.
- Indirect cost proposal
2 CFR 230 Appendix A(E)(1)(f) — Indirect cost proposal means the documentation prepared by an organization to substantiate its claim for the reimbursement of indirect costs. This proposal provides the basis for the review and negotiation leading to the establishment of an organization's indirect cost rate.
- Indirect cost rate
2 CFR 225 Appendix E(B)(2) — “Indirect cost rate” is a device for determining in a reasonable manner the proportion of indirect costs each program should bear. It is the ratio (expressed as a percentage) of the indirect costs to a direct cost base.
- Indirect cost rate proposal
2 CFR 225 Appendix A(B)(15) — “Indirect cost rate proposal” means the documentation prepared by a governmental unit or component thereof to substantiate its request for the establishment of an indirect cost rate as described in Appendix E of 2 CFR part 225. 2 CFR 225 Appendix E(B)(1) — “Indirect cost rate proposal” means the documentation prepared by a governmental unit or subdivision thereof to substantiate its request for the establishment of an indirect cost rate.
- Individualized Education Program (IEP)
45 CFR 1308.3(i) — The term individualized education program (IEP) means a written statement for a child with disabilities, developed by the public agency responsible for providing free appropriate public education to a child, and contains the special education and related services to be provided to an individual child.
- Individualized Family Service Plan (IFSP)
45 CFR 1304.3(a)(13) — Individualized Family Service Plan (IFSP) means a written plan for providing early intervention services to a child eligible under Part H of the Individuals with Disabilities Act (IDEA). (See 34 CFR 303.340-303.346 for regulations concerning IFSP's.)
- Initial equity contribution
2 CFR 230 Appendix B(23)(c)(2) — Initial equity contribution means the amount or value of contributions made by non-profit organizations for the acquisition of the asset or prior to occupancy of facilities.
- Intangible property and debt instruments
45 CFR 74.2(y) — Intangible property and debt instruments mean, but are not limited to, trademarks, copyrights, patents and patent applications and such property as loans, notes and other debt instruments, lease agreements, stock and other instruments of property ownership, whether considered tangible or intangible.
- Interim grantee
45 CFR 1303.2(i) — Interim Grantee means an agency which has been appointed to operate a Head Start program for a period of time not to exceed one year while an appeal of a denial of refunding, termination or suspension action is pending.
- Internal control
A-133.105(o) — Internal control means a process, effected by an entity's management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (1) Effectiveness and efficiency of operations; (2) Reliability of financial reporting; and (3) Compliance with applicable laws and regulations.
- Internal control pertaining to the compliance requirements for federal programs
A-133.105(p) — Internal control pertaining to the compliance requirements for Federal programs (Internal control over Federal programs) means a process--effected by an entity's management and other personnel--designed to provide reasonable assurance regarding the achievement of the following objectives for Federal programs: (1) Transactions are properly recorded and accounted for to: (i) Permit the preparation of reliable financial statements and Federal reports; (ii) Maintain accountability over assets; and (iii) Demonstrate compliance with laws, regulations, and other compliance requirements; (2) Transactions are executed in compliance with: (i) Laws, regulations, and the provisions of contracts or grant agreements that could have a direct and material effect on a Federal program; and (ii) Any other laws and regulations that are identified in the compliance supplement; and (3) Funds, property, and other assets are safeguarded against loss from unauthorized use or disposition.
J
K
L
- Least restrictive environment
45 CFR 1308.3(j) — The term least restrictive environment means an environment in which services to children with disabilities are provided: 45 CFR 1308.3(j)(1) — to the maximum extent appropriate, with children who are not disabled and in which; 45 CFR 1308.3(j)(2) — special classes or other removal of children with disabilities from the regular educational environment occurs only when the nature or severity of the disability is such that education in regular classes with the use of supplementary aids and services cannot be achieved satisfactorily.
- Legal status
45 CFR 1302.2(h) — Legal status means the existence of an applicant or grantee as a public agency or organization under the law of the State in which it is located, or existence as a private nonprofit agency or organization as a legal entity recognized under the law of the State in which it is located. Existence as a private non-profit agency or organization may be established under applicable State or Federal law.
- Loan
A-133.105(q) — Loan means a Federal loan or loan guarantee received or administered by a non-Federal entity.
- Local educational agency
Head Start Act Section 637(11) — The term “local educational agency” has the meaning given such term in the Elementary and Secondary Education Act of 1965.
- Local government
2 CFR 225 Appendix A(B)(16) — “Local government” means a county, municipality, city, town, township, local public authority, school district, special district, intrastate district, council of governments (whether or not incorporated as a non-profit corporation under State law), any other regional or interstate government entity, or any agency or instrumentality of a local government.
- Low-income family
45 CFR 1305.2(l) — Low-income family means a family whose total annual income before taxes is equal to, or less than, the income guidelines. For the purpose of eligibility, a child from a family that is receiving public assistance or a child in foster care is eligible even if the family income exceeds the income guidelines.
M
- Major disaster
45 CFR 1301.2(k) — Major Disaster means any natural disaster or catastrophe which is of such severity and magnitude as to directly affect the capability of the Head Start agency or agencies providing Head Start programs to the damaged community to continue the programs without an increase in the Federal share above 80 percent.
- Major program
A-133.105(s) — Major program means a Federal program determined by the auditor to be a major program in accordance with §___.520 or a program identified as a major program by a Federal agency or pass-through entity in accordance with §___.215(c).
- Major renovation
45 CFR 1309.3(k) — Major renovation means a structural change to the foundation, roof, floor, or exterior or load-bearing walls of a facility, or extension of an existing facility to increase its floor area. Major renovation also means extensive alteration of an existing facility, such as to significantly change its function and purpose, even if such renovation does not include any structural change to the facility. Major renovation also includes a renovation of any kind which has a cost exceeding the lesser of $200,000, adjusted annually to reflect the percentage change in the Consumer Price Index for All Urban Consumers (issued by the Bureau of Labor Statistics) beginning one year after June 2, 2003, or 25 percent of the total annual direct costs approved for the grantee by ACF for the budget period in which the application is made.
- Management decision
A-133.105(t) — Management decision means the evaluation by the Federal awarding agency or pass-through entity of the audit findings and corrective action plan and the issuance of a written decision as to what corrective action is necessary.
- Migrant family
45 CFR 1305.2(m) — Migrant family means, for purposes of Head Start eligibility, a family with children under the age of compulsory school attendance who changed their residence by moving from one geographic location to another, either intrastate or interstate, within the preceding two years for the purpose of engaging in agricultural work that involves the production and harvesting of tree and field crops and whose family income comes primarily from this activity.
- Migrant and seasonal Head Start program
Head Start Act Section 637(12) — The term “migrant and seasonal Head Start program” means Head Start Act Section 637(12)(A) — with respect to services for migrant farmworkers, a Head Start program that serves families who are engaged in agricultural labor and who have changed their residence from one geographic location to another in the preceding 2-year period; and Head Start Act Section 637(12)(B) — with respect to services for seasonal farmworkers, a Head Start program that serves families who are engaged primarily in seasonal agricultural labor and who have not changed their residence to another geographic location in the preceding 2-year period.
- Minimum requirements
45 CFR 1304.3(a)(14) — Minimum requirements means that each Early Head Start and Head Start grantee must demonstrate a level of compliance with Federal and State requirements such that no deficiency, as defined in this part, exists in its program.
- Mobile Head Start program
Head Start Act Section 637(13) — The term “mobile Head Start program” means the provision of Head Start services utilizing transportable equipment set up in various community-based locations on a routine, weekly schedule, operating in conjunction with home-based Head Start programs, or as a Head Start classroom.
- Modular unit
45 CFR 1309.3(l) — Modular unit means a portable prefabricated structure made at another location and moved to a site for use by a Head Start grantee to carry out a Head Start program.
N
- National driver register
45 CFR 1310.3(n) — National Driver Register means the National Highway Traffic Safety Administration's automated system for assisting State driver license officials in obtaining information regarding the driving records of individuals who have been denied licenses for cause; had their licenses denied for cause, had their licenses canceled, revoked, or suspended for cause, or have been convicted of certain serious driving offenses.
- National standards
45 CFR 1310.3(o) — National Standards for School Buses and School Bus Operations means the recommendations resulting from the Eleventh National Conference on School Transportation, May 1990, published by the National Safety Council, Chicago, Illinois.
- Non-exempt employee
employee who is covered by the overtime and/or minimum wage provisions of the Fair Labor Standards Act; also known as a covered employee (see above).
- Non-federal entity
A-133.105(u) — Non-Federal entity means a State, local government, or non-profit organization.
- Non-profit organization
A-133.105(v) — Non-profit organization means: (1) any corporation, trust, association, cooperative, or other organization that: (i) Is operated primarily for scientific, educational, service, charitable, or similar purposes in the public interest; (ii) Is not organized primarily for profit; and (iii) Uses its net proceeds to maintain, improve, or expand its operations; and (2) The term non-profit organization includes non-profit institutions of higher education and hospitals.
O
- Obligations
45 CFR 74.2(aa) — Obligations mean the amounts of orders placed, contracts and grants awarded, services received and similar transactions during a given period that require payment by the recipient during the same or a future period. 45 CFR 92.3(q) — Obligations means the amounts of orders placed, contracts and subgrants awarded, goods and services received, and similar transactions during a given period that will require payment by the grantee during the same or a future period. 2 CFR 215.2(t) — Obligations means the amounts of orders placed, contracts and grants awarded, services received and similar transactions during a given period that require payment by the recipient during the same or a future period.
- OGAM
45 CFR 74.2(ab) — OGAM means the Office of Grants and Acquisition Management, which is an organizational component within the Office of the Secretary, HHS, and reports to the Assistant Secretary for Management and Budget.
- OMB
means the Office of Management and Budget.
- OMB Circular
means instructions or information issued by the OMB to Federal agencies for obtaining consistency and uniformity in the administration of grants.
- Organized research
2 CFR 220 Appendix A(B)(1)(b) — Organized research means all research and development activities of an institution that are separately budgeted and accounted for. It includes: 2 CFR 220 Appendix A(B)(1)(b)(1) — Sponsored research means all research and development activities that are sponsored by Federal and non-Federal agencies and organizations. This term includes activities involving the training of individuals in research techniques (commonly called research training) where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function. 2 CFR 220 Appendix A(B)(1)(b)(2) — University research means all research and development activities that are separately budgeted and accounted for by the institution under an internal application of institutional funds. University research, for purposes of this document, shall be combined with sponsored research under the function of organized research.
- Other institutional activities
2 CFR 220 Appendix A(B)(1)(d) — Other institutional activities means all activities of an institution except: 2 CFR 220 Appendix A(B)(1)(d)(1) — Instruction, departmental research, organized research, and other sponsored activities, as defined above; 2 CFR 220 Appendix A(B)(1)(d)(2) — F&A cost activities identified in Section F of this Appendix; and 2 CFR 220 Appendix A(B)(1)(d)(3) — Specialized service facilities described in Section J.47 of this Appendix. Other institutional activities include operation of residence halls, dining halls, hospitals and clinics, student unions, intercollegiate athletics, bookstores, faculty housing, student apartments, guest houses, chapels, theaters, public museums, and other similar auxiliary enterprises. This definition also includes any other categories of activities, costs of which are “unallowable'' to sponsored agreements, unless otherwise indicated in the agreements.
- Other sponsored activities
2 CFR 220 Appendix A(B)(1)(c) — Other sponsored activities means programs and projects financed by Federal and non-Federal agencies and organizations which involve the performance of work other than instruction and organized research. Examples of such programs and projects are health service projects, and community service programs. However, when any of these activities are undertaken by the institution without outside support, they may be classified as other institutional activities.
- Outlays or expenditures
45 CFR 92.3(s) — Outlays (expenditures) mean charges made to the project or program. They may be reported on a cash or accrual basis. For reports prepared on a cash basis, outlays are the sum of actual cash disbursement for direct charges for goods and services, the amount of indirect expense incurred, the value of in-kind contributions applied, and the amount of cash advances and payments made to contractors and subgrantees. For reports prepared on an accrued expenditure basis, outlays are the sum of actual cash disbursements, the amount of indirect expense incurred, the value of inkind contributions applied, and the new increase (or decrease) in the amounts owed by the grantee for goods and other property received, for services performed by employees, contractors, subgrantees, subcontractors, and other payees, and other amounts becoming owed under programs for which no current services or performance are required, such as annuities, insurance claims, and other benefit payments. 45 CFR 74.2(ad) — Outlays or expenditures mean charges made to the project or program. They may be reported on a cash or accrual basis. For reports prepared on a cash basis, outlays are the sum of cash disbursements for direct charges for goods and services, the amount of indirect expense charged, the value of third party in-kind contributions applied and the amount of cash advances and payments made to subrecipients. For reports prepared on an accrual basis, outlays are the sum of cash disbursements for direct charges for goods and services, the amount of indirect expense incurred, the value of in-kind contributions
- Oversight agency for audit
A-133.105(x) — Oversight agency for audit means the Federal awarding agency that provides the predominant amount of direct funding to a recipient not assigned a cognizant agency for audit. When there is no direct funding, the Federal agency with the predominant indirect funding shall assume the oversight responsibilities. The duties of the oversight agency for audit are described in §___.400(b). Effective July 28, 2003, the following is added to this definition: A Federal agency with oversight for an auditee may reassign oversight to another Federal agency which provides substantial funding and agrees to be the oversight agency for audit. Within 30 days after any reassignment, both the old and the new oversight agency for audit shall notify the auditee, and, if known, the auditor of the reassignment.
P
- Parent-teacher conference
45 CFR 1306.3(m) — Parent-teacher conference means the meeting held at the Head Start center between the child's teacher and the child's parents during which the child's progress and accomplishments are discussed.
- Pass-through entity
A-133.105(y) — Pass-through entity means a non-Federal entity that provides a Federal award to a subrecipient to carry out a Federal program.
- Percentage of completion method
45 CFR 92.3(t) — Percentage of completion method refers to a system under which payments are made for construction work according to the percentage of completion of the work, rather than to the grantee's cost incurred.
- Performance standards
45 CFR 1308.3(k) — The term Performance Standards means the Head Start program functions, activities and facilities required and necessary to meet the objectives and goals of the Head Start program as they relate directly to children and their families.
- Personal property
in this section, is used to refer to property of any kind except real property. For Head Start grantees, personal property would include equipment, supplies, computers, computer software, copiers, kitchen appliances, fax machines, telephone systems, classroom desks and tables, playground equipment, etc.
- Policy group
45 CFR 1304.3(a)(15) — Policy group means the formal group of parents and community representatives required to be established by the agency to assist in decisions about the planning and operation of the program.
- Poverty line
Head Start Act Section 637(14) — The term “poverty line” means the official poverty line (as defined by the Office of Management and Budget)— Head Start Act Section 637(14)(A) — adjusted to reflect the percentage change in the Consumer Price Index For All Urban Consumers, issued by the Bureau of Labor Statistics, occurring in the 1-year period or other interval immediately preceding the date such adjustment is made; and Head Start Act Section 637(14)(B) — adjusted for family size.
- Predetermined rate
2 CFR 230 Appendix A(E)(1)(b) — Predetermined rate means an indirect cost rate, applicable to a specified current or future period, usually the organization's fiscal year. The rate is based on an estimate of the costs to be incurred during the period. A predetermined rate is not subject to adjustment. 2 CFR 225 Appendix E(B)(5) — “Predetermined rate” means an indirect cost rate, applicable to a specified current or future period, usually the governmental unit's fiscal year. This rate is based on an estimate of the costs to be incurred during the period. Except under very unusual circumstances, a predetermined rate is not subject to adjustment. (Because of legal constraints, predetermined rates are not permitted for Federal contracts; they may, however, be used for grants or cooperative agreements.) Predetermined rates may not be used by governmental units that have not submitted and negotiated the rate with the cognizant agency. In view of the potential advantages offered by this procedure, negotiation of predetermined rates for indirect costs for a period of two to four years should be the norm in those situations where the cost experience and other pertinent facts available are deemed sufficient to enable the parties involved to reach an informed judgment as to the probable level of indirect costs during the ensuing accounting periods.
- Prior approval
means written approval by an authorized ACF official in advance of the action or expenditure.
- Program attendance
45 CFR 1304.3(a)(16) — Program attendance means the actual presence and participation in the program of a child enrolled in an Early Head Start or Head Start program.
- Program costs
45 CFR 1301.2(l) — Program Costs mean costs incurred in accordance with an approved Head Start budget which directly relate to the provision of program component services, including services to children with disabilities, as set forth and described in the Head Start Program Performance Standards (45 CFR part 1304).
- Program income
2 CFR 215.2(x) — Program income means gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the award (see exclusions in Sec. 215.24(e) and (h)). Program income includes, but is not limited to, income from fees for services performed, the use or rental of real or personal property acquired under federally-funded projects, the sale of commodities or items fabricated under an award, license fees and royalties on patents and copyrights, and interest on loans made with award funds. Interest earned on advances of Federal funds is not program income. Except as otherwise provided in Federal awarding agency regulations or the terms and conditions of the award, program income does not include the receipt of principal on loans, rebates, credits, discounts, etc., or interest earned on any of them.
- Program specific audit
A-133.105(z) — Program-specific audit means an audit of one Federal program as provided for in §___.200(c) and §___.235.
- Project costs
45 CFR 74.2(ah) — Project costs means all allowable costs, as set forth in the applicable Federal cost principles (see Sec. 74.27), incurred by a recipient and the value of the contributions made by third parties in accomplishing the objectives of the award during the project period.
- Project period
2 CFR 215.2(z) — Project period means the period established in the award document during which Federal sponsorship begins and ends.
- Property
when used alone, refers to both real property and personal property.
- Property means
45 CFR 74.2(aj) — Property means, unless otherwise stated, real property, equipment, intangible property and debt instruments.
- Prospective delegate agency
45 CFR 74.2(aj) — 45 CFR 1303.2(j) — Prospective Delegate Agency means a public or private non-profit agency or organization which has applied to a grantee to serve as a delegate agency.
- Provisional rate
2 CFR 230 Appendix A(E)(1)(e) — Provisional rate or billing rate means a temporary indirect cost rate applicable to a specified period which is used for funding, interim reimbursement, and reporting indirect costs on awards pending the establishment of a final rate for the period. 2 CFR 225 Appendix E(B)(7) — “Provisional rate” means a temporary indirect cost rate applicable to a specified period which is used for funding, interim reimbursement, and reporting indirect costs on Federal awards pending the establishment of a “final” rate for that period.
- Public assistance cost allocation plan
2 CFR 225 Appendix A(B)(17) — “Public assistance cost allocation plan” means a narrative description of the procedures that will be used in identifying, measuring and allocating all administrative costs to all of the programs administered or supervised by State public assistance agencies as described in Appendix D of 2 CFR part 225.
Q
- Questioned cost
A-133.105(aa) — Questioned cost means a cost that is questioned by the auditor because of an audit finding: (1) Which resulted from a violation or possible violation of a provision of a law, regulation, contract, grant, cooperative agreement, or other agreement or document governing the use of Federal funds, including funds used to match Federal funds; (2) Where the costs, at the time of the audit, are not supported by adequate documentation; or (3) Where the costs incurred appear unreasonable and do not reflect the actions a prudent person would take in the circumstances.
R
- Real property
means building structures and land. For Head Start grantees, this can include classroom facility buildings, administrative buildings, storage buildings, the land for the building or parking lots, playgrounds, etc.
- Recipient
A-133.105(bb) — Recipient means a non-Federal entity that expends Federal awards received directly from a Federal awarding agency to carry out a Federal program. 45 CFR 74.2(al) — Recipient means an organization receiving financial assistance directly from an HHS awarding agency to carry out a project or program. The term includes public and private institutions of higher education, public and private hospitals, commercial organizations, and other quasi-public and private nonprofit organizations such as, but not limited to, community action agencies, research institutes, educational associations, and health centers. The term may include foreign or international organizations (such as agencies of the United Nations) which are recipients, subrecipients, or contractors or subcontractors of recipients or subrecipients at the discretion of the HHS awarding agency. The term does not include government-owned contractor-operated facilities or research centers providing continued support for mission-oriented, large-scale programs that are government-owned or controlled, or are designated as federally-funded research and development centers. For entitlement programs listed at 45 CFR 92.4(a)(3), (a)(7), and (a)(8) “recipient” means the government to which an HHS awarding agency awards funds and which is accountable for the use of the funds provided. The recipient in this case is the entire legal entity even if only a particular component of the entity is designated in the award document. 2 CFR 215.2(cc) — Recipient means an organization receiving financial assistance directly from Federal awarding agencies to carry out a project or program. The term includes public and private institutions of higher education, public and private hospitals, and other quasi-public and private non-profit organizations such as, but not limited to, community action agencies, research institutes, educational associations, and health centers. The term may include commercial organizations, foreign or international organizations (such as agencies of the United Nations) which are recipients, subrecipients, or contractors or subcontractors of recipients or subrecipients at the discretion of the Federal awarding agency. The term does not include government-owned contractor-operated facilities or research centers providing continued support for mission- oriented, large-scale programs that are government-owned or controlled, or are designated as federally-funded research and development centers.
- Recruitment
45 CFR 1305.2(n) — Recruitment means the systematic ways in which a Head Start program identifies families whose children are eligible for Head Start services, informs them of the services available, and encourages them to apply for enrollment in the program.
- Recruitment area
45 CFR 1305.2(o) — Recruitment area means that geographic locality within which a Head Start program seeks to enroll Head Start children and families. The recruitment area can be the same as the service area or it can be a smaller area or areas within the service area.
- Referral
45 CFR 1304.3(a)(17) — Referral means directing an Early Head Start or Head Start child or family member(s) to an appropriate source or resource for help, treatment or information.
- Related services
45 CFR 1308.3(l) — The term related services means transportation and such developmental, corrective, and other supportive services as are required to assist a child with a disability to benefit from special education, and includes speech pathology and audiology, psychological services, physical and occupational therapy, recreation, including therapeutic recreation, early identification and assessment of disabilities in children, counseling services, including rehabilitation counseling, and medical services for diagnostic or evaluation purposes. The term also includes school health services, social work services, and parent counseling and training. It includes other developmental, corrective or supportive services if they are required to assist a child with a disability to benefit from special education, including assistive technology services and devices. 45 CFR 1308.3(l)(1) — The term assistive technology device means any item, piece of equipment, or product system, whether acquired commercially off the shelf, modified, or customized, that is used to increase, maintain, or improve functional capabilities of individuals with disabilities. 45 CFR 1308.3(l)(2) — The term assistive technology service means any service that directly assists an individual with a disability in the selection, acquisition, or use of an assistive technology device. The term includes: The evaluation of the needs of an individual with a disability; purchasing, leasing, or otherwise providing for the acquisition of assistive technology devices by individuals with disabilities; selecting, designing, fitting, customizing, adapting, applying, maintaining, repairing, or replacing of assistive technology devices; coordinating and using other therapies, interventions, or services with assistive technology devices, such as those associated with existing education and rehabilitation plans and programs; training or technical assistance for an individual with disabilities, or, where appropriate, the family of an individual with disabilities; and training or technical assistance to professionals who employ or provide services involved in the major life functions of individuals with disabilities.
- Renovation
means work required changing the interior arrangements or other physical characteristics of an existing facility or installed equipment so that it may be more effectively used for the project. Alteration or renovation may include work referred to as improvements, conversion, rehabilitation, remodeling or modernization.
- Research and development
2 CFR 215.2(dd) — Research and development means all research activities, both basic and applied, and all development activities that are supported at universities, colleges, and other non-profit institutions. “Research” is defined as a systematic study directed toward fuller scientific knowledge or understanding of the subject studied. “Development” is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes. The term research also includes activities involving the training of individuals in research techniques where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function.
- Responsible HHS official
45 CFR 1302.2(i) — Responsible HHS official means the official of the Department of Health and Human Services who has authority to make grants under the Act. 45 CFR 1308.3(m) — The term responsible HHS official means the official who is authorized to make the grant of assistance in question or his or her designee. 45 CFR 1309.3(o) — Responsible HHS official means the official who is authorized to make the grant of financial assistance to operate a Head Start program, or such official's designee. 45 CFR 1305.2(p) — Responsible HHS official means the official of the U.S. Department of Health and Human Services having authority to make Head Start grant awards, or his or her designee. 45 CFR 1301.2(m) — Responsible HHS Official means the official of the Department of Health and Human Services who has authority to make grants under the Act. 45 CFR 1303.2(k) — All children from income-eligible Indian families native to the reservation living in non-reservation areas, approved as part of the Tribe's service area, who wish to be enrolled in Head Start are served by the program. In those instances in which the non-reservation area is not served by another Head Start program, the Tribe must serve all of the income-eligible Indian and non-Indian children whose families wish to enroll them in Head
S
- State public scientifically based reading research
Head Start Act Section 637(15) — The term “scientifically based reading research” — Head Start Act Section 637(15)(A) — means the application of rigorous, systematic and objective procedures to obtain valid knowledge relevant to reading development, reading instruction, and reading difficulties; and Head Start Act Section 637(15)(B) — shall include research that— Head Start Act Section 637(15)(B)(i) — employs systematic, empirical methods that draw on observation or experiment Head Start Act Section 637(15)(B)(ii) — involves rigorous data analyses that are adequate to test the stated hypotheses and justify the general conclusions drawn; Head Start Act Section 637(15)(B)(iii) — relies on measurements or observational methods that provide valid data across evaluators and observers and across multiple measurements and observations; and Head Start Act Section 637(15)(B)(iv) — has been accepted by a peer-reviewed journal or approved by a panel of independent experts through a comparably rigorous, objective, and scientific review.
- Seat belt cutter
45 CFR 1310.3(r) — Seat Belt Cutter means a special device that may be used in an emergency to rapidly cut through the seat belts used on vehicles in conjunction with child restraint systems.
- Secretary
Head Start Act Section 637(16) — The term “Secretary” means the Secretary of Health and Human Services.
- Selection
45 CFR 1305.2(q) — Selection means the systematic process used to review all applications for Head Start services and to identify those children and families that are to be enrolled in the program.
- Service area
45 CFR 1305.2(r) — Service area means the geographic area identified in an approved grant application within which a grantee may provide Head Start services.
- Share
45 CFR 92.3(w) — Share, when referring to the awarding agency's portion of real property, equipment or supplies, means the same percentage as the awarding agency's portion of the acquiring party's total costs under the grant to which the acquisition costs under the grant to which the acquisition cost of the property was charged. Only costs are to be counted--not the value of third-party in-kind contributions.
- Single audit
A-133.105(dd) — Single audit means an audit which includes both the entity's financial statements and the Federal awards as described in §___.500.
- Small award
2 CFR 215.2(ee) — Small awards means a grant or cooperative agreement not exceeding the small purchase threshold fixed at 41 U.S.C. 403(11) (currently $25,000).
- Special education
45 CFR 1308.3(n) — The term special education means specially designed instruction, at no cost to parents or guardians, to meet the unique needs of a child with a disability. These services include classroom or home-based instruction, instruction in hospitals and institutions, and specially designed physical education if necessary.
- Special purpose equipment
2 CFR 225 Appendix B(15)(a)(3) — “Special purpose equipment” means equipment which is used only for research, medical, scientific, or other technical activities. Examples of special purpose equipment include microscopes, x-ray machines, surgical instruments, and spectrometers. 2 CFR 230 Appendix B(15)(a)(3) — “Special purpose equipment” means equipment which is used only for research, medical, scientific, or other technical activities. Examples of special purpose equipment include microscopes, x-ray machines, surgical instruments, and spectrometers.
- Sponsored agreement
2 CFR 220 Appendix A(B)(2) — Sponsored agreement, for purposes of this Appendix, means any grant, contract, or other agreement between the institution and the Federal Government.
- Sponsored instruction and training
2 CFR 220 Appendix A(B)(1)(a)(1) — Sponsored instruction and training means specific instructional or training activity established by grant, contract, or cooperative agreement. For purposes of the cost principles, this activity may be considered a major function even though an institution's accounting treatment may include it in the instruction function.
- Sponsored research
2 CFR 220 Appendix A(B)(1)(b)(1) — Sponsored research means all research and development activities that are sponsored by Federal and non-Federal agencies and organizations. This term includes activities involving the training of individuals in research techniques (commonly called research training) where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function.
- State public assistance agency
2 CFR 225 Appendix D(B)(1) — “State public assistance agency” means a State agency administering or supervising the administration of one or more public assistance programs operated by the State as identified in Subpart E of 45 CFR part 95. For the purpose of this appendix, these programs include all programs administered by the State public assistance agency.
- State public assistance agency costs
2 CFR 225 Appendix D(B)(2) — “State public assistance agency costs” means all costs incurred by, or allocable to, the State public assistance agency, except expenditures for financial assistance, medical vendor payments, food stamps, and payments for services and goods provided directly to program recipients.
- Student financial aid
A-133.105(ff) — Student Financial Aid (SFA) includes those programs of general student assistance, such as those authorized by Title IV of the Higher Education Act of 1965, as amended, (20 U.S.C. 1070 et seq.) which is administered by the U.S. Department of Education, and similar programs provided by other Federal agencies. It does not include programs which provide fellowships or similar Federal awards to students on a competitive basis, or for specified studies or research.
- Subaward
45 CFR 74.2(ap) — Subaward means an award of financial assistance in the form of money, or property in lieu of money, made under an award by a recipient to an eligible subrecipient or by a subrecipient to a lower tier subrecipient. The term includes financial assistance when provided by any legal agreement, even if the agreement is called a contract, but does not include procurement of goods and services nor does it include any form of assistance which is excluded from the definition of “award” in this section. 2 CFR 215.2(ff) — Subaward means an award of financial assistance in the form of money, or property in lieu of money, made under an award by a recipient to an eligible subrecipient or by a subrecipient to a lower tier subrecipient. The term includes financial assistance when provided by any legal agreement, even if the agreement is called a contract, but does not include procurement of goods and services nor does it include any form of assistance which is excluded from the definition of “award” in Sec. 215.2(e).
- Subgrant
45 CFR 92.3(y) — Subgrant means an award of financial assistance in the form of money, or property in lieu of money, made under a grant by a grantee to an eligible subgrantee. The term includes financial assistance when provided by contractual legal agreement, but does not include procurement purchases, nor does it include any form of assistance which is excluded from the definition of grant in this part.
- Subgrantee
45 CFR 92.3(z) — Subgrantee means the government or other legal entity to which a subgrant is awarded and which is accountable to the grantee for the use of the funds provided.
- Submittal
45 CFR 1303.2(l) — Submittal means the date of actual receipt or the date the material was served in accordance with Sec. 1303.5 of this part for providing documents or notices of appeals, and simi-lar matters, to either grantees, delegate agen-cies, prospective delegate agencies, or ACYF.
- Subrecipient
A-133.105(gg) — Subrecipient means a non-Federal entity that expends Federal awards received from a pass-through entity to carry out a Federal program, but does not include an individual that is a beneficiary of such a program. A subrecipient may also be a recipient of other Federal awards directly from a Federal awarding agency. Guidance on distinguishing between a subrecipient and a vendor is provided in §___.210. 45 CFR 74.2(aq) — Subrecipient means the legal entity to which a subaward is made and which is accountable to the recipient for the use of the funds provided. The term may include foreign or international organizations (such as agencies of the United Nations) at the discretion of the HHS awarding agency. 2 CFR 215.2(gg) — Subrecipient means the legal entity to which a subaward is made and which is accountable to the recipient for the use of the funds provided. The term may include foreign or international organizations (such as agencies of the United Nations) at the discretion of the Federal awarding agency.
- Substantial rejection
45 CFR 1303.2(m) — Substantial Rejection means that a funding agency requires that the funding of a current delegate agency be reduced to 80 percent or less of the current level of operations for any reason other than a determination that the delegate agency does not need the funds to serve all the eligible persons it proposes to serve.
- Suitable facility
45 CFR 1309.3(p) — Suitable facility means a facility which is large enough to meet the foreseeable needs of the Head Start program and which complies with local licensing and code requirements and the access requirements of the Americans with Disabilities Act (ADA), if applicable, and section 504 of the Rehabilitation Act of 1973.
- Supplies
means all personal property, excluding equipment and intangible property.
- Suspension of a grant
45 CFR 1303.2(n) — Suspension of a grant means temporary withdrawal of the grantee's authority to obligate grant funds pending corrective action by the grantee.
- Suspension of an award
45 CFR 74.2(at) — Suspension of an award is a separate action from suspension under HHS regulations (45 CFR part 76) implementing E.O.s 12549 and 12689, “Debarment and Suspension."
T
- Teacher
45 CFR 1304.3(a)(19) — Teacher means an adult who has direct responsibility for the care and development of children from birth to 5 years of age in a center- based setting.
- Termination
45 CFR 92.3(cc) — Termination means permanent withdrawal of the authority to obligate previously-awarded grant funds before that authority would otherwise expire. It also means the voluntary relinquishment of that authority by the grantee or subgrantee. “Termination” does not include: (1) Withdrawal of funds awarded on the basis of the grantee's underestimate of the unobligated balance in a prior period; (2) Withdrawal of the unobligated balance as of the expiration of a grant; (3) Refusal to extend a grant r award additional funds, to make a competing or noncompeting continuation, renewal, extension, or supplemental award; or (4) voiding of a grant upon determination that the award was obtained fraudulently, or was otherwise illegal or invalid from inception. 45 CFR 74.2(au) — Termination means the cancellation of HHS awarding agency sponsorship, in whole or in part, under an agreement at any time prior to the date of completion. For the entitlement programs listed at 45 CFR 92.4 (a)(3), (a)(7), and (a)(8), `termination'' shall have that meaning assigned at 45 CFR 92.3. 2 CFR 215.2(jj) — Termination means the cancellation of Federal sponsorship, in whole or in part, under an agreement at any time prior to the date of completion.
- Termination of a grant or delegate agency agreement termination
45 CFR 92.3(cc) — Termination means permanent withdrawal of the authority to obligate previously-awarded grant funds before that authority would otherwise expire. It also means the voluntary relinquishment of that authority by the grantee or subgrantee. “Termination'' does not include: (1) Withdrawal of funds awarded on the basis of the grantee's underestimate of the unobligated balance in a prior period; (2) Withdrawal of the unobligated balance as of the expiration of a grant; (3) Refusal to extend a grant r award additional funds, to make a competing or noncompeting continuation, renewal, extension, or supplemental award; or (4) voiding of a grant upon determination that the award was obtained fraudulently, or was otherwise illegal or invalid from inception. 45 CFR 74.2(au) — Termination means the cancellation of HHS awarding agency sponsorship, in whole or in part, under an agreement at any time prior to the date of completion. For the entitlement programs listed at 45 CFR 92.4 (a)(3), (a)(7), and (a)(8), `termination'' shall have that meaning assigned at 45 CFR 92.3. 2 CFR 215.2(jj) — Termination means the cancellation of Federal sponsorship, in whole or in part, under an agreement at any time prior to the date of completion.
- Termination of a grant or delegate agency agreement
45 CFR 1303.2(o) — Termination of a grant or delegate agency agreement means permanent withdrawal of the grantee's or delegate agency's authority to obligate previously awarded grant funds before that authority would otherwise expire. It also means the voluntary relinquishment of that authority by the grantee or delegate agency. Termination does not include: (1) Withdrawal of funds awarded on the basis of the grantee's or delegate agency's underestimate of the unobligated balance in a prior period; (2) Refusal by the funding agency to extend a grant or award additional funds (such as refusal to make a competing or non-competing continuation renewal, extension or supplemental award); (3) Withdrawal of the unobligated balance as of the expiration of a grant; (4) Annulment, i.e., voiding of a grant upon determination that the award was obtained fraudulently or was otherwise illegal or invalid from its inception.
- Terms of a grant or subgrant
45 CFR 92.3(dd) — Terms of a grant or subgrant mean all requirements of the grant or subgrant, whether in statute, regulations, or the award document.
- Third party in-kind contributions
2 CFR 215.2(kk) — Third party in-kind contributions means the value of non-cash contributions provided by non-Federal third parties. Third party in-kind contributions may be in the form of real property, equipment, supplies and other expendable property, and the value of goods and services directly benefiting and specifically identifiable to the project or program.
- Total approved costs
means the sum of all costs of the Head Start program approved for a given budget period as indicated on the Financial Assistance Award (FAA). Total approved costs consist of the Federal share plus any approved non-Federal share
The term ‘deficiency’ means—
(A) a systemic or substantial material failure of an agency in an area of performance that the Secretary determines involves—
(i) a threat to the health, safety, or civil rights of children or staff;
(ii) a denial to parents of the exercise of their full roles and responsibilities related to program operations;
(iii) a failure to comply with standards related to early childhood development and health services, family and community partnerships, or program design and management;
(iv) the misuse of funds received under this subchapter;
(v) loss of legal status (as determined by the Secretary) or financial viability, loss of permits, debarment from receiving Federal grants or contracts, or the improper use of Federal funds; or
(vi) failure to meet any other Federal or State requirement that the agency has shown an unwillingness or inability to correct, after notice from the Secretary, within the period specified;
(B) systemic or material failure of the governing body of an agency to fully exercise its legal and fiduciary responsibilities; or
(C) an unresolved area of noncompliance.
family literacy services" means services that are of sufficient intensity in terms of hours, and of sufficient duration, to make sustainable changes in a family, and that integrate all of the following activities:
(A) Interactive literacy activities between parents and their children.
(B) Training for parents regarding how to be the primary teacher for their children and full partners in the education of their children.
(C) Parent literacy training that leads to economic self-sufficiency and financial literacy.
(26) The term ‘unresolved area of noncompliance’ means failure to correct a noncompliance item within 120 days, or within such additional time (if any) as is authorized by the Secretary, after receiving from the Secretary notice of such noncompliance item, pursuant to section 641A(c).
- Transportation services
45 CFR 1310.3(t) — Transportation Services means the planned transporting of children to and from sites where an agency provides services funded under the Head Start Act. Transportation services can involve the pick-up and discharge of children at regularly scheduled times and pre-arranged sites, including trips between children's homes and program settings. The term includes services provided directly by the Head Start and Early Head Start grantee or delegate agency and services which such agencies arrange to be provided by another organization or an individual. Incidental trips, such as transporting a sick child home before the end of the day, or such as might be required to transport small groups of children to and from necessary services, are not included under the term. 45 CFR 1301.2(n) — Total Approved Costs mean the sum of all costs of the Head Start program approved for a given budget period by the Administration on Children, Youth and Families, as indicated on the Financial Assistance Award. Total approved costs consist of the Federal share plus any approved non-Federal share, including non-Federal share above the statutory minimum.
- Trip routing
45 CFR 1310.3(u) — Trip routing means the determination of the fixed routes to be traveled on a regular basis for the purpose of transporting children to and from the Head Start or Early Head Start program or activities.
- Types of compliance requirements
A-133.105(hh) — Types of compliance requirements refers to the types of compliance requirements listed in the compliance supplement. Examples include: activities allowed or unallowed; allowable costs/cost principles; cash management; eligibility; matching, level of effort, earmarking; and, reporting.
U
- University research
2 CFR 220 Appendix A(B)(1)(b)(2) — University research means all research and development activities that are separately budgeted and accounted for by the institution under an internal application of institutional funds. University research, for purposes of this document, shall be combined with sponsored research under the function of organized research.
- Unliquidated obligations
45 CFR 74.2(aw) — Unliquidated obligations, for financial reports prepared on a cash basis, mean the amount of obligations incurred by the recipient that has not been paid. For reports prepared on an accrued expenditure basis, they represent the amount of obligations incurred by the recipient for which an outlay has not been recorded.
- Unliquidated obligations for reports prepared on a cash basis
45 CFR 92.3(ff) — Unliquidated obligations for reports prepared on a cash basis mean the amount of obligations incurred by the grantee that has not been paid. For reports prepared on an accrued expenditure basis, they represent the amount of obligations incurred by the grantee for which an outlay has not been recorded.
- Unliquidated obligations, for financial reports prepared on a cash basis
2 CFR 215.2(ll) — Unliquidated obligations, for financial reports prepared on a cash basis, means the amount of obligations incurred by the recipient that have not been paid. For reports prepared on an accrued expenditure basis, they represent the amount of obligations incurred by the recipient for which an outlay has not been recorded.
- Unobligated balance
45 CFR 74.2(ax) — Unobligated balance means the portion of the funds authorized by the HHS awarding agency that has not been obligated by the recipient and is determined by deducting the cumulative obligations from the cumulative funds authorized. 45 CFR 92.3(gg) — Unobligated balance means the portion of the funds authorized by the Federal agency that has not been obligated by the grantee and is determined by deducting the cumulative obligations from the cumulative funds authorized.
- Unrecovered indirect cost
2 CFR 215.2(nn) — Unrecovered indirect cost means the difference between the amount awarded and the amount which could have been awarded under the recipient's approved negotiated indirect cost rate.
V
- Vacancy
45 CFR 1305.2(s) — Vacancy means an unfilled enrollment opportunity for a child and family in the Head Start program.
- Vendor
A-133.105(ii) — Vendor means a dealer, distributor, merchant, or other seller providing goods or services that are required for the conduct of a Federal program. These goods or services may be for an organization's own use or for the use of beneficiaries of the Federal program. Additional guidance on distinguishing between a subrecipient and a vendor is provided in §___.210.
W
- Working capital advance
45 CFR 74.2(az) — Working capital advance means a procedure whereby funds are advanced to the recipient to cover its estimated disbursement needs for a given initial period.
X
Y
Z
|
|