Grants Management Common Terms

ADEConnect:	Identity management system (IMS) that is used to manage secure sign on (SSO) access to ADE's computer, email, and internet systems. ADEConnect helps school districts and charter schools gain access to Arizona Department of Education (ADE) systems such as Student Accountability Information System (SAIS), longitudinal dashboards, and others.
Annual Financial Report (AFR):	1. Annual Financial Report filed by LEAs pursuant to A.R.S 15-904. 2. A report that presents the district's beginning and ending fund balances, revenues and expenditures, and budget to actual comparisons of revenues and expenditures for the fiscal year. The information allows district governing boards, administrators, ADE, legislators, other governmental agencies, and taxpayers to determine whether districts are meeting their stewardship responsibilities.
Application Submittal:	The process of submitting a grant application for review by the appropriate ADE program area.
Application:	A grant application is the applicant's request for grant funds. The source of these funds may either be state or federal. Applications for grant funding must be submitted, in accordance with program office requirements, to ADE via the internet unless notified otherwise.
Award:	Financial assistance that provides support or stimulation to accomplish a public purpose. Awards include grants and other agreements in the form of money or property, in lieu of money, by the Federal Government to an eligible recipient.
Awarding Agency:	With respect to a grant, the Federal agency, and with respect to a subgrant, the party that awarded the subgrant.
Board:	Refers to State Board of Education. In some circumstances, the term "Board" may refer to Charter School Board or Local School Board.
Budget Balance:	The project total minus project expenditures.
Budget Report Page:	The page specifically identifying the intended expenditure of grants fund by function and object code.
Budget Section:	The page detailing itemized costs and the rationale for each of the budgeted line item expenditure.
Capital Expenditure:	Any expenditure for the acquisition of land and improvements to land, buildings and equipment. Items typically have a useful life of 1 year and are typically repaired rather than replaced. These items are an independent unit that retains shape, appearance, and character with use. For districts, no capital threshold and, for charters, items must be $5,000 or more.
Capital Outlay Worksheet (COW):	Itemized list of capital expenditures being purchased.
Carryover (Fixed with..)	Indirect cost rate that has a change between actual and estimated costs. The difference is carried forward as an adjustment to the next period’s rate computation rather than a repayment.
Carryover/Carryover Funds:	If allowed by program, remaining funds from a previous year’s allocation that can be amended into the current year’s budget. Carryover is allowed for entitlement grants and must be approved within a Completion Report (CR), budgeted within the next year's grant, and approved by the program area. The funds must be appropriate and follow the grant's purpose and regulations.
Cash on Hand (COH):	Amount of unspent funds remaining when project ends. Cash on Hand usually is returned to ADE as a refund. However, if the grant allows, Cash on Hand can be carried over into the subsequent year's Funding Application. A revision must be done to the budget to account for the funds.
Chart of Accounts:	Determined by the Office of Auditor General (OAG) and ADE for use in detailing function and object codes in a grant application. Relates to Section III of the Uniform System of Financial Records (USFR) and Uniform System for Financial Records for Charter Schools (USFRCS). Do not print, only reference via electronic file as it can change.
Cognizant Agency:	The Federal agency responsible for reviewing, negotiating, and approving cost allocation plans or indirect cost proposals developed under the Code of Federal Regulations on behalf of all Federal agencies.
Cohort:	In the context of students, refers to the graduation year. In the context of SIG (School Improvement Grants), refers to the tier of school improvement needs.
College Grants:	With few possible exceptions, ADE does not provide loans or grants to individuals desiring to attend an institution of higher learning. ADE facilitates the provision of state and federal grant assistance to subrecipients only (LEAs).
Common Logon:	A web page that allows subrecipients to have access to one of more ADE online applications through the use of a username and password.
Competitive/ Competitive Grants:	A competitive grant award not based on a formula or legislative mandate and which requires approval of the State Board of Education. Distribution of these funds is based upon the criteria of the grant where the ADE acts as the administering agent and has responsibility for final disposition of such funds. They are also known as Competitive Grants. Allocation is determined by Program Area after the application is reviewed by budget; applications are visible to every eligible organization.
Completion Report (CR):	A fiscal report accounting actual expenditures associated with a project. The subrecipient must submit a completion report electronically to Ade with 90 days after the end of project end date to be considered compliant and allow current year grant/project funding to continue to flow.
County School Superintendent/ Educational Service Agencies (ESAs):	Is designated as a local education agency for the purpose of serving as an education service agency that is eligible to receive and spend local, state, and federal monies to provide programs and services to school districts and charts schools within the county.
Direct Cost Pool:	The accumulated direct costs used to distribute indirect costs to individual Federal awards.
Direct Costs:	Those costs that can be identified specifically with a particular final cost objective, or that can be directly assigned to such activities relatively easily with a high degree of accuracy.
Disallowed Cost:	Those charges to an award that the Secretary determines to be unallowable, in accordance with the applicable Federal cost principles or other terms and conditions contained in the award.
Disbursement:	Payments made by ADE to the subrecipient for a grant/project. They are also know as Disbursed Warrants.
Discretionary/ Discretionary Grants:	A competitive grant award not based on a formula or legislative mandate and which requires approval of the State Board of Education. Distribution of these funds is based upon the criteria of the grant where the ADE acts as the administering agent and has responsibility for final disposition of such funds. They are also known as Competitive Grants. Allocation is determined by Program Area after the application is reviewed by budget; applications are visible to every eligible organization.

Encumbrance:	The purpose of encumbrance accounting is to reserve that portion of the budget or cash balance that has been committed by issuance of purchase orders, contracts, or other commitments.
Entitlement:	Allocation is predetermined by Program Area; Applications are only visible to those who receive an allocation. A grant based on state and federal mandate, or formula where ADE does not have discretion and merely acts as a conduit. ADE does have responsibility for final distribution of such funds. Such grants due not require State Board of Education approval.
Federal Awarding Agency:	The Federal agency that provides an award to the recipient.
Fiscal Year (FY):	The United States federal government's fiscal year is the 12-month period beginning on October 1 and ending on September 30 on the next calendar year. In Arizona, state and local governments' fiscal year is the 12-month period beginning on July 1 and ending on June 30 of the next calendar year.
Fund Alert/Fund Profile:	The process by which potential applicants are notified of available education grants. Fund Alert information is published on the ADE Grants Management Enterprise System (GME) visible with or without GME access.
Funding Period:	Period of time when Federal funding is available for obligations by the recipient.
General State of Assurance (GSA):	A contract between an organization and ADE guaranteeing accountability and requirement compliance. They must be submitted annually and signed by individuals. As of FY20, GSAs are now linked with Self-Assessments.
Government:	State or local government or a federally recognized Indian tribal government.
Grant Period:	The period for which funds have been awarded.
Grant:	An award of financial assistance, including cooperative agreements, in the form of money, or property in lieu of money, by the Federal Government to an eligible grantee.
Grantee:	(1) The government to which a grant is awarded and which is accountable for the use of the funds provided. (2) The legal entity other than a government subject to 34 CFR 76 to which a grant is awarded and which accountable to the Federal Government for the use of the funds provided. (3) The grantee is the entire legal entity if only a particular component of the entity is designated.

Identity Management System (IMS):	System that is used to manage secure single sign on (SSO) access to ADE's computer, email and internet systems such as ADEConnect.
Indirect Cost:	Incurred for a common or joint purpose, benefitting more than one cost objective. Not readily assignable to the cost objectives specifically benefited, without effort disproportionate to the results achieved.
Indirect Cost Pool:	The accumulated indirect costs.
Indirect Cost Rate:	In order to negotiate an Indirect Cost Rate, log into the Grants Management Enterprise (GME) via ADEConnect (it is the Grants Management link under your parent organization). Once in GME and you have selected the organization, on the Entity Information page, select the Indirect Cost link and complete the required section (Data Sheet) and submit. Once the form is reviewed and approved by ADE, the IDC is generated and give to the Local Education Agency (LEA).
Interest Earned:	The amount of money earned as a result of a current project's funds having been placed into an interest bearing account. Disposition of interest earned varies by grant. Interest in excess of $500.00 accumulated for all federal grants must be returned to ADE on an annual basis after approval of all appropriate completion reports. For all state accrued state interest must be returned annually after the approval of the completion report unless otherwise stated by the grant.
Local Education Agency (LEA):	(1) School districts, charter schools, and any other entity eligible for or receiving grant funding through ADE. (2) A public board of education or other public authority legally constituted within a state for either administrative control of, or direction of, or to perform service functions for public elementary, or secondary schools in a city, county, township, school district, or other political subdivision of a state or such combination of school districts or counties a state recognizes as an administrative agency for its public elementary or secondary schools. (3) Any other public institution or agency that has administrative control and direction of a public elementary or secondary school. (4) It also includes any other public institution or agency that has administrative control and direction of a vocational education program.
Local Government:	A county, municipality, city, town, township, local public authority, school district, special district, intrastate district, council of governments, any other regional or interstate government entity, or any agency or instrumentality of a local government.

Non-Federal Audit Services:	Fees paid for audit services which do not include fees paid for completion of a federal single audit. These cannot be included in indirect costs.
Nonprofit:	As applied to an agency, organization, or institution, means that it is owned and operated by one or more corporations or associations whose net earnings do not benefit, and cannot lawfully benefit, any private shareholder or entity.
Over-expenditure:	An expenditure on all approved budget line items except indirect cost that exceeds the 10% of $1000.00 allowable.
Programmatic Narrative:	Supplemental documentation required for a specific grant. This may be in the form of programmatic questions that are a part of the application or it may be a separate document uploaded to Related Documents in GME. A grant application is not considered complete unless the budgetary and programmatic narrative, if required, has been received.
Programmatic Revision:	A request to change a project that alters the description of a line item (i.e., change of duties, type of contractual services, project-end date).
Project Number:	A number assigned by ADE that is specific to the subrecipient and grant/project.

Received Amount:	The total of reimbursed funds plus approved carryover cash on hand for particular grant.
Reimbursement:	Funds paid to a project that is not cash-advanced based on actual expenditures reported. This is the amount of funds indicated on the Completion Report when the project has not received reimbursement for expenditures reported on the Completion Report. This disbursement goes to Accounting upon approval of the Completion Report.
Restricted Rate:	Programs or grants which have a statutory requirement prohibiting the use of federal funds to supplant non-federal funds must use this rate.
Revision:	A change to an approved grant/project which can be fiscal, programmatic, or both. Amendments can be submitted anytime after a grant/project has been approved. Revisions must be submitted through GME.
SEA Director/Program Specialist Approval:	The point at which the grant application is reviewed, by the individual with the appropriate role, for propriety of expenditures and concurrence with ADE goals and objectives and subsequently approved. If satisfied, the Program Specialist approves and then the application is approved by the SEA Director. The entire process is within GME.
Self-Assessment:	The purpose of the self-assessment is to provide the entity information that is required when accepting and using Federal grant funds. Each section provides measures to assist in evaluating performance and compliance with Federal grant requirements. The self-assessment is also meant to assist entities in evaluating and recognizing areas where improvement is needed or where minimum requirements are not being met.
Severance Pay:	Actual expenditures paid to employees for unused vacation and sick leave that have terminated employment during the past fiscal year.
Single Audit:	An annual organization wide audit of an entity that expends $750,000 or more in federal funds.
State Education Agency:	The state board of education or other agency or officer primarily responsible for the supervision of public elementary and secondary schools in the state.
Subaward:	An award of financial assistance in the form of money, or property in lieu of money, made under a grant by a grantee to an eligible subgrantee.
Subgrantee:	(1) The LEA is the subrecipient of a grant award. The State Board of Education is the grantee, and accepts monies on behalf of the state (ADE) as chief educational authority that supervises and administers the monies to subgrantees. (2) The government or other legal entity to which a subgrant is awarded and which is accountable to the grantee for the use of funds
Substantial Approval Date:	Once a Funding Application is approved by ADE, the applying organization is then able to obligate funds as of the date on which the Funding Application was submitted in a substantially approvable form.
Substantial Approval:	Acceptable submitted status of a Funding Application to ADE for approval. ADE reserves the right to determine the qualifying characteristics for Substantial Approval.
Title 15:	Education Statutes under the Arizona Revised Statutes.
Total Budgeted Funds:	The Project Total; The amount of money that equals all budgeted line items.

Unrestricted Rate:	Programs or grants which do not have a statutory requirement prohibiting the use of federal funds to supplant non-federal funds will use this rate.
Uniform System of Financial Records:	Established pursuant to ARS 15-271; The minimum internal control of accounting, financial reporting, budgeting, attendance reporting, and various other compliance requirements required for Arizona school districts.
Uniform System of Financial Records for Charter Schools:	Established pursuant to ARS 15-271; The minimum internal control of accounting, financial reporting, budgeting, attendance reporting, and various legal compliance requirements required for Arizona school districts.
W-9 Form:	A federal form used to provide an entity's Tax Identification Number (TIN) to another entity. ADE requires this form in order to pay subrecipients. This form is used to collect the taxpayer ID number or Social Security number of any U.S. person with whom you plan to engage in a business activity.
Waiver Request:	Is a request for a waiver of any statutory or regulatory requirements as permitted by federal statutes or state and federal regulation.