Subpart A General
Subpart B Post-Award Requirements
Subpart C After-the-Award Requirements

Terms Used In 32 CFR Part 34

  • Advance: 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. See 32 CFR 34.2
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Award: A grant or a cooperative agreement other than a technology investment agreement (TIA). See 32 CFR 34.2
  • Cash contributions: The recipient's cash outlay, including the outlay of money contributed to the recipient by third parties. See 32 CFR 34.2
  • Closeout: The process by which the grants officer administering an award made by a DoD Component determines that all applicable administrative actions and all required work of the award have been completed by the recipient and DoD Component. See 32 CFR 34.2
  • Contract: Either:

    (1) A procurement contract made by a recipient under a DoD Component's award or by a subrecipient under a subaward. See 32 CFR 34.2

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Cost sharing or matching: That portion of project or program costs not borne by the Federal Government. See 32 CFR 34.2
  • Disallowed costs: Those charges to an award that the grants officer administering an award made by a DoD Component determines to be unallowable, in accordance with the applicable Federal cost principles or other terms and conditions contained in the award. See 32 CFR 34.2
  • DoD Component: A Military Department, Defense Agency, DoD Field Activity, or organization within the Office of the Secretary of Defense that provides or administers an award to a recipient. See 32 CFR 34.2
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Equipment: Tangible nonexpendable personal property charged directly to the award having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. See 32 CFR 34.2
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Excess property: Property under the control of any DoD Component that, as determined by the head thereof, is no longer required for its needs or the discharge of its responsibilities. See 32 CFR 34.2
  • Expenditures: See the definition for outlays in this section. See 32 CFR 34.2
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Federally owned property: Property in the possession of, or directly acquired by, the Government and subsequently made available to the recipient. See 32 CFR 34.2
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Funding period: The period of time when Federal funding is available for obligation by the recipient. See 32 CFR 34.2
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Obligations: 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. See 32 CFR 34.2
  • Outlays: Outlays are payments made (generally through the issuance of checks or disbursement of cash) to liquidate obligations. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: Property of any kind except real property. See 32 CFR 34.2
  • Personal property: All property that is not real property.
  • Prior approval: Written or electronic approval by an authorized official evidencing prior consent. See 32 CFR 34.2
  • Program income: Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the award. See 32 CFR 34.2
  • Project costs: All allowable costs, as set forth in the applicable Federal cost principles, 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. See 32 CFR 34.2
  • Project period: The period established in the award document during which Federal sponsorship begins and ends. See 32 CFR 34.2
  • Property: Real property and personal property (equipment, supplies, and intellectual property), unless stated otherwise. See 32 CFR 34.2
  • Real property: Land, including land improvements, structures and appurtenances thereto, but excludes movable machinery and equipment. See 32 CFR 34.2
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recipient: A for-profit organization receiving an award directly from a DoD Component to carry out a project or program. See 32 CFR 34.2
  • Research: Basic, applied, and advanced research activities. See 32 CFR 34.2
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Subaward: Financial assistance in the form of money, or property in lieu of money, provided under an award by a recipient to an eligible subrecipient or by a subrecipient to a lower tier subrecipient. See 32 CFR 34.2
  • Subrecipient: The legal entity to which a subaward is made and which is accountable to the recipient for the use of the funds provided. See 32 CFR 34.2
  • Supplies: Tangible expendable personal property that is charged directly to the award and that has a useful life of less than one year or an acquisition cost of less than $5000 per unit. See 32 CFR 34.2
  • Suspension: An action by a DoD Component that temporarily withdraws Federal sponsorship under an award, pending corrective action by the recipient or pending a decision to terminate the award by the DoD Component. See 32 CFR 34.2
  • Termination: The cancellation of an award, in whole or in part, under an agreement at any time prior to either:

    (1) The date on which all work under an award is completed. See 32 CFR 34.2

  • Third party in-kind contributions: The value of non-cash contributions provided by non-Federal third parties. See 32 CFR 34.2
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.