§ 200.0 Acronyms. Acronym Term CAS Cost Accounting Standards CFR
Code of Federal Regulations CMIA Cash Management Improvement Act
COG Councils Of Governments COSO Committee of Sponsoring
Organizations of the Treadway Commission EPA Environmental
Protection Agency ERISA Employee Retirement Income Security Act of
1974 (29 U.S.C. 1301-1461) EUI Energy Usage Index F&A
Facilities and Administration FAC Federal Audit Clearinghouse FAIN
Federal Award Identification Number FAPIIS Federal Awardee
Performance and Integrity Information System FAR Federal
Acquisition Regulation FFATA Federal Funding Accountability and
Transparency Act of 2006 or Transparency Act - Public Law 109-282,
as amended by section 6202(a) of Public Law 110-252 (31 U.S.C.
6101) FICA Federal Insurance Contributions Act FOIA Freedom of
Information Act FR Federal Register FTE Full-time equivalent GAAP
Generally Accepted Accounting Principles GAGAS Generally Accepted
Government Auditing Standards GAO Government Accountability Office
GOCO Government owned, contractor operated GSA General Services
Administration IBS Institutional Base Salary IHE Institutions of
Higher Education IRC Internal Revenue Code ISDEAA Indian
Self-Determination and Education and Assistance Act MTC Modified
Total Cost MTDC Modified Total Direct Cost NFE Non-Federal Entity
OMB Office of Management and Budget PII Personally Identifiable
Information PMS Payment Management System PRHP Post-retirement
Health Plans PTE Pass-through Entity REUI Relative Energy Usage
Index SAM System for Award Management SFA Student Financial Aid
SNAP Supplemental Nutrition Assistance Program SPOC Single Point of
Contact TANF Temporary Assistance for Needy Families TFM Treasury
Financial Manual U.S.C. United States Code VAT Value Added Tax [78
FR 78608, Dec. 26, 2013, as amended at 79 FR 75880, Dec. 19, 2014;
80 FR 43308, July 22, 2015; 85 FR 49529, Aug. 13, 2020]