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