10-31-83 Page 1 DEFINITIONS 1. ACCRUAL BASIS OF ACCOUNTING. Recognizes revenues in the period earned and recognizes cost in the period incurred, regardless of when payment is received or made. (DOE 2100.1A, GLOSSARY OF FINANCIAL TERMS, of 10-23-81.) ACCRUED COST. Accrued cost is the value (purchase price) of goods and services used or consumed within a given period of time, regardless of when ordered, received, or paid for. 2. 3. ACCRUED EXPENDITURES. Accrued expenditures are the charges incurred by the recipient during a given period requiring the provision of funds for: goods and other tangible property received; services performed by employees, contractors, subgrantees, and other payees; and other amounts becoming owed under programs for which no current services or performance is required such as annuities, insurance claims, and other benefit payments. (OMB Circulars A-102 and A-110.) 4. ACTIVITY. An effort or operation which is conducted over a period of time and results in the accomplishment of a unit of work. 5. 6. APPLIED COST. The value (purchase price) of goods and services used, con- BASELINE. A quantitative expression of projected costs, schedule, or technical progress to serve as a base or standard for measurement during the performance of an effort; the established plan against which the status of resources and the progress of a project can be measured. 7. BUDGET PERIOD. The interval of time, specified in the award, into which a project is divided for budgeting and funding purposes. (10 CFR 600.) 8. CEILING. The negotiated or stated limit applicable to obligations and costs which are set by legislation or arrangement and cannot be exceeded. (DOE 2100.1A.) Page 2 10-31-83 9. COST VARIANCE. The difference between the planned cost and the actual cost For work performed. It indicates whether costs are being accrued as planned. On the "Federal Assistance Program/Project Status Report," the cost variance is the difference between planned and actual costs for a specified period of time. 10. 11. DIRECT CUST. For the purpose of this Order, direct cost means any cost that can be specifically identified with a particular project or activity, including salaries, travel, equipment, and supplies directly benefitting the project or activity. (10 CFR 600.) FEDERAL ASSISTANCE SOLICITATION. A solicitation is a formal written invitation by DOE for interested organizations or individuals to submit applications for a specified project, effort or objective, by a stated common due date. As used in this Order it includes the following: 12. INDIRECT COST. 13. 14. 15. 16. Indirect costs are those incurred for a common or joint purpose benefiting more than one cost objective, and not readily assignable to the cost objectives specifically benefited, without effort disproportionate to the results achieved. (OMB Circular A-87.) INTERMEDIATE EVENTS. Detailed events which are necessary for and lead to the completion of a milestone. An intermediate event signals completion of a subtask crucial to the milestone effort. MILESTONE. An important or critical event that must occur in order to achieve the project objective(s). OBJECTIVE. A general, comprehensive statement of a desired end. From this statement specific goals can be generated. PROGRAM. An organized set of activities directed toward a common purpose, objective, or goal undertaken or proposed by DOE in order to carry out responsibilities assigned to it. It is characterized by a plan of action designed to accomplish a definite objective. 10-31-83 Page 3 (and 4) 17. PROGRAM/PROJECT MANAGER. An official in the program division or field organization who has been assigned responsibility for accomplishing a specific set of program objectives. This involves planning, directing, and controlling one or more assistance activities, initiation of any award processes necessary to get assistance activities started, and monitoring of assistance activities. 18. PROJECT. For the purpose of this Order a project means the set of activities described in an application, State plan, or other document that is approved by DOE for financial assistance (whether such financial assistance represents all or only a portion of the support necessary to carry out those activities). (10 CFR 600.) 19. RECIPIENT. An inclusive term for all agencies, governments, other organizations, and individuals receiving Federal assistance in the form of grants or cooperative agreements from DOE. 20. TASK. Any definable unit of work. It must have an identifiable start and ending and usually produces some recognizable result. 21. WORK BREAKDOWN STRUCTURE (WBS). A product oriented task hierarchy of all 22. WORK BREAKDOWN STRUCTURE ELEMENT. Any of the individual items or entries in the WBS hierarchy, regardless of level. 10-31-83 Planning Baselines.. e. I-1 1-1 1-1 Specification of Reporting Requirements............................................... Flexible Reporting Methods and Applications................. f. Single Reporting for Multiple Uses.. 9. Formal Problem Identification...... How the Uniform Reporting System Works.... 3. Key Definitions.. 5. 6. a. Federal Assistance. Grant.... c. Cooperative Agreement. Directing Application... Application. Forms..... a. Baseline Plans.... b. Status Reports...... 7. Other Information..... b. Government Printing Regulations.... 1-1 I-1 I-1 I-1 I-1 1-1 Figure 1-1 Relationship of System Components....... 1-2 1-4 1-4 I-4 I-4 1-4 I-5 1-5 1-5 I-5 1-6 1-6 I-6 1-7 I-7 I-7 Figure II-1 Frequency Codes for Submittal of Reports. 11-2 11-2 d. e. Selection Guides for Baseline Plans and Reports.. 11-3 11-3 Figure 11-2 Selection Guides for Plans and Reports........ 11-4 11-5 11-6 11-8 |