The following acronyms apply to this part:

CAS Cost Accounting StandardsCFDA Catalog of Federal Domestic AssistanceCFR Code of Federal RegulationsCMIA Cash Management Improvement ActCOG Councils Of GovernmentsCOSO Committee of Sponsoring Organizations of the Treadway CommissionEPA Environmental Protection AgencyERISA Employee Retirement Income Security Act of 1974 (29 U.S.C. §§ 1301–1461)EUI Energy Usage IndexF&A Facilities and AdministrationFAC Federal Audit ClearinghouseFAIN Federal Award Identification NumberFAPIIS Federal Awardee Performance and Integrity Information SystemFAR Federal Acquisition RegulationFFATA Federal Funding Accountability and Transparency Act of 2006 or Transparency Act—Public Law 109-282, as amended by § 6202(a) of Public Law 110-252 (31 U.S.C. § 6101)FICA Federal Insurance Contributions ActFOIA Freedom of Information ActFR Federal RegisterFTE Full-time equivalentGAAP Generally Accepted Accounting PrinciplesGAGAS Generally Accepted Government Auditing StandardsGAO Government Accountability OfficeGOCO Government owned, contractor operatedGSA General Services AdministrationHHS U.S. Department of Health and Human ServicesIBS Institutional Base SalaryIHE Institutions of Higher EducationIRC Internal Revenue CodeISDEAA Indian Self-Determination and Education and Assistance ActMTC Modified Total CostMTDC Modified Total Direct CostOMB Office of Management and BudgetPII Personally Identifiable InformationPMS Payment Management SystemPRHP Post-retirement Health PlansPTE Pass-through EntityREUI Relative Energy Usage IndexSAM System for Award Management (accessible at https://www.sam.gov)SF 424 Standard Form 424 series and Form Families Application for Federal AssistanceSFA Student Financial AidSNAP Supplemental Nutrition Assistance ProgramSPOC Single Point of ContactTANF Temporary Assistance for Needy FamiliesTFM Treasury Financial ManualU.S.C. United States CodeVAT Value Added Tax[79 FR 75889, Dec. 19, 2014, as amended at 81 FR 3012, Jan. 20, 2016]