Flashcards | Uniform Guidance

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https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-A

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No. After the proposed updates to the Uniform Guidance are made final, NGMA will release updated flashcards to ensure you have the most up-to-date terms and definitions.

To start practicing, click the "Go to Files" button.

You will use these digital flashcards to study acronyms and their definitions. Each card contains either an acronym or a definition that matches something in the list provided.

How to use the flashcards

Click or tap on a flashcard to reveal the answer.
Try to recall the answer before flipping the card.
After reviewing, move to the next card using the navigation buttons.

Navigating the flashcards

Use the Next (→) and Previous (←) buttons to move through the deck.
You also have the option to shuffle cards for mixed practice.

Searching for terms

Use the search bar to quickly find a specific acronym or definition.
Type the acronym or a keyword from the definition to locate matching cards.
Use search to focus on terms you need extra practice with.

Study tips

Practice both directions:
Revisit challenging cards multiple times.
Mix up your study sessions instead of always going in order.

Important

Below these instructions, you will find indexes for each deck of flashcards (Acronyms and Definitions). Use these indexes to help you locate specific terms more quickly within the decks.

CAS
CFR
F&A
FAC
FAIN
FAR
FASB
FFATA
FOIA
FR
GAAP
GAGAS
GASB
GAO
GSA
IBS
IHE
IRC
ISDEAA
MTC
MTDC
NFE
NOFO
OMB
PII
PMS
SAM
UEI
U.S.C.
VAT
UG
NOA
SAT
SEFA

Acquisition cost
Advance payment
Allocation
Assistance Listings
Assistance Listing number
Assistance Listing program title
Audit finding
Auditee
Auditor
Budget
Budget period
Capital assets
Capital expenditures
Central service cost allocation plan
Claim
Class of Federal awards
Closeout
Cluster of programs
Cognizant agency for audit
Cognizant agency for indirect costs
Compliance supplement
Computing devices
Contract
Contractor
Continuation funding
Cooperative agreement
Corrective action
Cost allocation plan
Cost objective
Cost sharing
Disallowed cost
Discretionary award
Equipment
Expenditures
Federal agency
Federal Audit Clearinghouse (FAC)
Federal award
Federal award date
Federal financial assistance
Federal interest
Federal program
Final cost objective
Financial obligations
Fixed amount award
For-profit organization
Foreign organization
Foreign public entity
General purpose equipment
Generally accepted accounting principles (GAAP)
Generally accepted government auditing standards (GAGAS)
Grant agreement or grant
Highest-level owner
Hospital
Improper payment
Indian Tribe
Indirect cost
Indirect cost rate proposal
Information technology systems
Institution of Higher Education (IHE)
Intangible property
Intermediate cost objective
Internal control
Loan
Local government
Major program
Management decision
Micro-purchase
Micro-purchase threshold
Modified Total Direct Cost (MTDC)
Non-discretionary award
Non-Federal entity (NFE)
Nonprofit organization
Notice of funding opportunity
Office of Management and Budget (OMB)
Oversight agency for audit
Participant
Participant support costs
Pass-through entity
Performance goal
Period of performance
Personal property
Personally Identifiable Information (PII)
Prior approval
Program income
Project cost
Property
Protected Personally Identifiable Information (Protected PII)
Questioned cost
Real property
Recipient
Renewal award
Research and Development (R&D)
Simplified acquisition threshold
Special purpose equipment
State
Student Financial Aid (SFA)
Subaward
Subrecipient
Subsidiary
Supply
Telecommunications cost
Termination
Third-party in-kind contributions
Unliquidated financial obligation
Unobligated balance
Voluntary committed cost sharing