Page images
PDF
EPUB

10-31-83

Page 1

DEFINITIONS

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 serve ices used or consumed within a given period of time, regardless of when ordered, received, or paid for.

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, con-
tractors, 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.

APPLIED COST. The value (purchase price) of goods and services used, con-
sumed, given away, lost, or destroyed within a given period of time, regard-
less of when ordered, received, or paid for. For operating programs, ap-
plied cost represents the value of resources consumed or used. For procure-
ment and manufacturing programs, applied cost represents the value of mater-
ial received or produced. For capital outlay programs, applied cost repre-
sents the value of work put in place. For loan activities, applied cost
represents assets acquired (even though no resource has been consumed). In
the case of appropriations for programs that are essentially operating in
nature, equipment is included in applied cost when it is placed in use. For
all programs, accrued annual leave is included in applied cost when the
leave is earned rather than when taken, even though it may be unfunded at
the time; and, depreciation cost and other unfunded costs are included where
appropriate. (DOE 2100.1A.)

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 Tor 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.

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.)

11.

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:

a. Program regulation;
b. Program solicitation;
C. Solicitation for cooperative agreement proposals;
d. Program opportunity notice;
e. Program research and development announcement; and
f. Notice of program interest.

12. INDIRECT COST. 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.)

3.

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.

14. MILESTONE. An important or critical event that must occur in order to achieve

the project objective(s).

15.

OBJECTIVE. A general, comprehensive statement of a desired end. From this statement specific goals can be generated.

16.

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 organi

zation who has been assigned responsibility for accomplishing a specific set
of program oljectives. 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 oryan

izations, 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
work to be performed in accomplishing project objectives. The product(s) may
be hardware, software, support services, tests, documentation, or other
quantified elements of the project objectives. The task hierarchy has, as
its first level, the major end item of the project. The successive levels
provide increasingly detailed definition of the individual work tasks that
contribute to the production of end items. The scope and number of levels in
the task hierarchy depend on the scope and complexity of the individual
project.

22.

WORK BREAKDOWN STRUCTURE ELEMENT. Any of the individual items or entries in the WBS hierarchy, regardless of level.

10-31-83

TABLE OF CONTENTS

Page

CHAPTER 1. INTRODUCTION

1. System Features.....
a.

Standard Forms and Procedures....
b. Standard Definitions..
C. Specification of Reporting Requirements.
d. Planning Baselines....
e.

Flexible Reporting Methods and Applications..................
f. Single Reporting for Multiple Uses....

9. Formal Problem Identification... 2. How the Uniform Reporting System Works..

Figure 1-1 Relationship of System Components. 3 Key Definitions..

a. Federal Assistance............
b. Grant.......

C. Cooperative Agreement..
4. Directing Application..
5. Application..
6.
Forms....

Baseline Plans..... b. Status Reports...

C. Technical Information Reports... 7. Other Information...

Confidentiality Statement....
b. Government Printing Regulations.....
C. Applicability to Other Government Agencies..
d. Paperwork Reduction Act....
e. Forms Supplies....

1-1 1-1 1-1 1-1 I-1 1-1 1-1 I-1 1-1 1-2 1-4 1-4 1-4 1-4 1-4 1-5 1-5 1-5 1-5 1-6 1-6 1-6 1-7 1-7 1-7 1 - 7

a.

a.

[blocks in formation]

1.

0

11-1
Il-1
II-1
II-2
II-2
Il-3

How to Select Plans and Reports....
a. General......
b. When Reports are Due..

Figure II-l Frequency Codes for Submittal of Reports.
c. Distribution of Reports.
d. Selection Guides for Baseline Plans and Reports.
e. Preparing the Federal Assistance Solicitation to include

Reporting Requirements...

Figure 11-2 Selection Guides for Plans and Reports.
Preparation of the Federal Assistance Reporting Checklist......

Figure 11-3 Example Federal Assistance Reporting Checklist
Figure 11-4 Example Attachment to Federal Assistance

Reporting Checklist...

II-3 11-4 11.5 11-6

11-8

« PreviousContinue »