OCFO Glossary

A B D F E F H I J K K L M N O P Q R S T U V W X Y Z
A

A&E

ADS

AFF

AFP

AMS

AR

Account

Accounts Payable

Accounts Receivable

Accrual

Accrual-based Accounting

Accrued Costs

Accrued Liability

Activity Data Sheet (ADS) Number

Actuals

Allocability

Allocate

Allocations

Allowable Costs

Apportionment

Appropriation

Approved Funding Program (AFP)

Audit

Authorization

B

B&R Status Report

B2B

BA

BAA

BAR

BARC

BLIS

BO

BRN

BRN Sub

BSO

BY

Baseline Spending Plan

Betterment

Bid

Bridge Funding

Budget (noun)

Budget (verb)

Budget Authority (BA)

Budget Call

Budget Category

Budget Estimate

Budget Execution

Budget Outlay (BO)

Budget Reference Number (BRN)

Budget Type

Budget Year (BY)

Budget and Reporting (B&R)
Code (Classification)

Budgetary Control

Burden

Burdened Labor

C

CY

Capital Equipment

Carry-Over

Chart Fields

Color of Money

Commitment

Consolidation

Construction Work In Progress (CWIP)

Continuing Resolution

Contract 31

Contract Modification (Mod, Fin Plan, Financial Plan)

Contract Worker

Cooperative Research and Development Agreement (CRADA)

Cost Accounting

Cost Accounting Standards (CAS)

Cost Accounting Standards Board (CASB)

Cost Mix

Cost Pool

Cost Input

Cost Objective

Current Year (CY)

Customer

D

DOE Accounting Handbook

Deobligate

Deobligation

Detail Project

 

Direct Costs

Disbursements (Accounts Payable)

Distribution Base

Draw-downs

E

ES&H

Effort Level

Electronic Funds Transfer (EFT)

Encumbrance

Engineering Job Order

Estimates

Execution Budget

Execution Year

Executive Director for Business and Finance (EDBF)

Exempt Employee

Exit Conference

F

FAC

FMS

FPP

FTE-Month

FTE-Year

FWP

FY

Fabrication

Facilities Work Order Estimates

Federal Administrative Charge (FAC)

Federal Budget Cycle

Fellowship

Field Budget Submission

Field Planning Proposal (FPP)

Field Work Proposal (FWP)

Final Budget Estimate

Final Cost Objective

Financial Management System (FMS)

Financial Plan

Fiscal Year (FY)

Forecast (noun)

Forecast (verb)

Forward Pricing Rates

Fringe Benefits

Full-time Equivalent (FTE)

Fund Type

Funding

Funding Target

Funds

G

General Accountability Office (GAO)

General Ledger (GL)

General Plant Projects (GPP)

General and Administrative Expense (G&A)

Generally Accepted Accounting Principles (GAAP)

 

Gift

Goods and Services on Order (GSO, Carry-over)

Grant Year

Guidance

H

HUBZone

HUBZone Small Business (HZSB)

Head of the Contracting Activity (HCA)

 

Honoraria

Honorarium

I

IWO

Income/Revenue Budgets

Indirect Cost Pool

Indirect Costs

 

Institutional General Plant Project (IGPP)

Institutional General Purpose Equipment (IGPE)

Integrated Contractor

Interoffice Work Order (IWO)

J,K

Job Code

Journal ID

 
L

LDRD

LDRD Equipment Tax

Laboratory Counsel

Laboratory Directed Research and Development (LDRD)

 

Lease

Lease Purchase

Leave

Lien

M

MARS

MARS Code

MPO

Management Analysis and Reporting System (MARS)

 

Management Report

Memorandum Purchase Order (MPO)

Mod

N

Non Federal Entity

Non-Fiscal Budget Year

 
O

OCL

Object Class

Obligational Control Level (OCL)

Obligations

Off-Cycle Proposal

Offer

Office of Sponsored Projects & Industry Partnerships (OSPIP)

 

 

Operating Expenses (DOE funds)

Organization Burden

Organizational Staff Plans

OSPIP

Out Year

Overhead

P

PCCF

PI (Principal Investigator)

PLF

PTN

PY

Paid Leave Factor (PLF)

Pay Escalation Factor

Payroll Burden

Preencumbrance

Preparer

Prime Contract

Prior Year (PY)

Procurement

 

Program

Program

Program (STARS)

Program Task Number (PTN)

Project

Project (STARS)

Project Budgeting

Project Type

Proposal

Proposal

Proposal Budget

Proposal Output Format

Q
Quick Calc Function  
R

RWO

Re-Forecast (verb)

Recast

Recharges

Regulations and Procedures Manual (RPM)

Reimbursable Work

Reimbursable Work Order (RWO)

Reprogramming

 

Request for Issuance of Check (RFIC)

Research Administration, Proposal/Project Information Database (RAPID)

Resource Category

Resource Type

Resource Adjustment

Revised Forecast

Rollup

S

S&S

SPO

SPPT

STARS

Scenario

Scope of Work

Service-Disabled Veteran

Small Business (SB)

Small Purchase

Socioeconomic Business Concern

Sole Source

Solicitation

Source of Funds

Spend Forecast

 

Spend Plan

Spending Plan

Sponsor (also Customer)

Sponsored Projects Office (SPO)

Sponsored Proposal and Project Tracking System (SPPT)

Sponsored Research

Standard Accounting and Reporting System (STARS)

Standard Clauses

Stipend

Subcontract

Summary Project

T
Total Cost Input (TCI)  
U

UC

UCDRD

Uncosted Obligations

 

University of California Directed Research and Development (UCDRD)

Use of Funds

User Costs

V

Value-added Cost Input

Version

Veteran-Owned Small Business (VOSB)

 

 

W,X,Y,Z

WAS

WN

WN Carryover Funding

Wage Expense

Women-Owned Small Business (WOSB)

Work Authorization System (WAS) Document

 

Work For Others (WFO)

Work Month

Work Year

Workers' Compensation

Write-off