|Term||Plain Language Descriptions||DATA Act Schema Term||DATA Act Schema Definition||More Resources|
Markdown for More Resources
|Agency||On this website, we use the term agency to mean any federal department, commission, or other U.S. government entity. Agencies can have multiple sub-agencies. For example, the National Park Service is a sub-agency of the U.S. Department of the Interior. You can search for both agencies and sub-agencies under the “Agency” search filter.|
|Agency Identifier||Identifies the agency responsible for a Treasury account. This is a 3-digit number that is a part of a Treasury Account Symbol (TAS).||Agency Identifier||The agency code identifies the department or agency that is responsible for the account.|
|Allocation Transfer Agency (ATA) Identifier||Identifies an agency that receives funds through an allocation (non-expenditure) transfer. This is a 3-digit number that is a part of a Treasury Account Symbol (TAS).||Allocation Transfer Agency (ATA) Identifier||The allocation agency identifies the department or agency that is receiving funds through an allocation (non-expenditure) transfer.|
|Appropriation||The process by which Congress designates and approves spending for a specific purpose (e.g., a project or program). Most government spending is determined through appropriation bills each year. These bills must be passed by Congress and signed by the President. |
When an appropriation is not passed by Congress before the beginning of the fiscal year, a “continuing resolution” (often referred to as a “CR”) may be enacted to avoid a government shutdown. A CR is a law that provides stopgap funding for agencies until their regular appropriations are passed.
|Budget Authority Appropriated||A provision of law (not necessarily in an appropriations act) authorizing an account to incur obligations and to make outlays for a given purpose. Usually, but not always, an appropriation provides budget authority.|
|Appropriation Account||When Congress passes a law, it often gives an agency authority to carry out a project. When this happens, Congress may set aside money for the project. An appropriation account tracks the money, much like a bank account. The appropriation account number (like a bank account number) is called a Treasury Account Symbol (TAS).||Appropriations Account||The basic unit of an appropriation generally reflecting each unnumbered paragraph in an appropriation act. An appropriation account typically encompasses a number of activities or projects and may be subject to restrictions or conditions applicable to only the account, the appropriation act, titles within an appropriation act, other appropriation acts, or the government as a whole. An appropriations account is represented by a TAFS.|
|Availability Type Code||Within a Treasury Account Symbol (TAS), this one-letter code Identifies the availability (or time period) for obligations to be made on the appropriation account. A TAS will have an “X” if there is an unlimited or indefinite period to incur new obligations.||Availability Type Code||In appropriations accounts, the availability type code identifies an unlimited period to incur new obligations; this is denoted by the letter X.|
|Award||Money the federal government has promised to pay a recipient. Funding may be awarded to a company, organization, government entity (i.e., state, local, tribal, federal, or foreign), or individual. It may be obligated (promised) in the form of a contract, grant, loan, insurance, or direct payment.|
|Award Amount||The amount that the federal government has promised to pay (is obligated to pay) a recipient, because it has signed a contract, awarded a grant, etc. |
For contracts, “award amount” ( or “current award amount”) includes the initial amount promised upon signing the contract (base) and any additional installments (options) subsequently approved (exercised) based on satisfactory performance.
|Amount of Award||The cumulative amount obligated by the federal government for an award, calculated by USAspending.gov or a successor site. For procurement and financial assistance awards except loans, this is the sum of Federal Action Obligations. For loans or loan guarantees, this is the Original Subsidy Cost.|
A Federal Action Obligation is the amount of the federal government’s obligation, de-obligation, or liability, in dollars, for an award transaction.
Award Ceiling (Potential Award Amount)
Original Subsidy Cost
- [Award Ceiling](?guide=award-ceiling) (Potential Award Amount)
- [Subsidy Cost](?guide=subsidy-cost)
|Award Ceiling||The maximum amount of money that the government may pay a recipient. For a contract, this total includes the base amount plus the amounts of all possible options. For example, if a recipient is promised $10M on a base contract with 3 option years at $1M each, the award ceiling is $13M.|
Award ceiling is also known as potential award amount.
|Potential Total Value of Award||Total amount that could be obligated on a contract, if the base and all options are exercised.|
|Award ID||A unique identification number for each individual award. An award may be a contract, grant, loan, insurance, or direct payment.||Award Identification Number||The unique identifier of the specific award being reported, i.e. Federal Award Identification Number (FAIN) for financial assistance and Procurement Instrument Identifier (PIID) for procurement.|
|Award Type||The federal government can distribute funding in several forms, including contracts, grants, loans, insurance, and direct payments. Award Type is a classification that provides more information about the structure of the award. Examples include:|
- Purchase Order (a type of contract)
- Definitive Contract (a type of contract)
- Block Grant (a type of grant)
- Direct Loan (a type of loan)
|Award Type||Description (and corresponding code) that provides information to distinguish type of contract, grant, or loan and providers the user with more granularity into the method of delivery of the outcomes.||See also: Contract Pricing Type|
|See also: [Contract Pricing Type](?guide=contract-pricing-type)|
[Read more about Award Type](http://fedspendingtransparency.github.io/whitepapers/types/)
|Awarding Agency||The Awarding Agency is the agency that issues and administers the award. This agency usually pays for the funding out of its own budget. In some cases, the money is financed by another agency, called the Funding Agency.||Awarding Agency Name||The name associated with a department or establishment of the Government as used in the Treasury Account Fund Symbol (TAFS).|
|Balance Brought Forward||Funds that were not spent (obligated or outlaid) in previous years and are authorized to be spent in the current year.||Budget Authority Unobligated Balance Brought Forward||The definition for this element appears in Appendix F of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. For unexpired accounts: Amount of unobligated balance of appropriations or other budgetary resources carried forward from the preceding year and available for obligation without new action by Congress. For expired accounts: Amount of expired unobligated balances available for upward adjustments of obligations.|
|Basic Ordering Agreement (BOA)||A BOA is a type of Indefinite Delivery Vehicle. It is not a contract; it is a written understanding between government and contractor. It details the supplies or services offered. It also details pricing and delivery for future orders. |
This agreement can speed contracting when requirements are uncertain. For instance, when specifications, quantities, and prices are not yet known.
These agreements can also help the government achieve economies of scale for part orders. For the contractor, they can lessen lead-time, enable a larger inventory investment, and lessen old inventory.
Learn more on the [FPDS BOA page](https://www.fpds.gov/help/Create_a_BOA.htm)
|Beginning Period of Availability||Identifies the first year that an appropriation account may incur new obligations. This is for annual and multi-year funds only. This is a 4-digit number representing the year (e.g., 2017). It is a part of a Treasury Account Symbol (TAS).||Beginning Period of Availability||In annual and multi-year funds, the beginning period of availability identifies the first year of availability under law that an appropriation account may incur new obligations.|
|Blanket Purchase Agreement (BPA)||A BPA is a method federal agencies use to make repeat purchases of supplies or services. A type of Indirect Delivery Vehicle, a BPA operates by essentially setting up a "charge account" with trusted vendors. Both agencies and vendors like BPAs because they help trim the red tape associated with repetitive purchasing. Once a BPA is set up, repeat purchases are easy for both sides.|
A BPA is an agreement with an individual agency, meaning only a handful of offices can place orders on a BPA. A BPA can be awarded to a set of vendors, who will then be able to bid on upcoming orders. A BPA can be set up with or without GSA schedules. Without GSA schedules, orders are capped at the Simplified Acquisition Threshold (SAT) of $100,000.
Examples of BPAs:
- Agency A establishes a BPA with a computer manufacturer for repeat laptop purchases
- Agency B establishes a BPA with a graphic design agency for design of brochures and event signage
Learn more from the [General Services Administration](https://www.gsa.gov/portal/content/199353)
|Budget Authority||A federal agency is only allowed to spend money if Congress provides the authority by law for that spending. That permission to spend is called “budget authority.” |
Budget authority can be granted through an appropriation law, which specifies a purpose, usually a maximum amount of money, and a set time period. Budget authority can also be granted for spending unused funds from a previous year, or to spend money that the agency takes in (e.g., the National Park Service is authorized to spend fees collected for park admission regardless of the amount).
|BudgetAuthorityAvailableAmountTotal||The total amount of all obligation budget authority including unobligated balances carried forward, adjustments to unobligated balances carried forward, appropriated amounts, and other budgetary resources, as of the reported date.|
|Budget Function||The federal budget is divided into approximately 20 categories, known as budget functions. These categories organize federal spending into topics based on the major purpose the spending serves (e.g., National Defense, Transportation, Health).|
These are further broken down into budget subfunctions.
[Full list of Budget Functions](http://budget.house.gov/budgetprocess/budgetfunctions.htm)
|Budget Subfunction||The federal budget is divided into functions and subfunctions. These categories organize federal spending into topics based on the major purpose the spending serves. There are about 20 major functions (e.g., National Defense, Transportation, Health). Most of these functions are further divided into subfunctions.|
For example, the budget function for Health is divided into subfunctions for Health care services, Health research and training, and Consumer and occupational health and safety.
Find a [full list of Budget Subfunctions](https://www.appropriations.senate.gov/imo/media/doc/glossary-of-terms-used-in-the-federal-budget-process.pdf) in this report.
|Clinger-Cohen Act||The Clinger-Cohen Act (CCA) of 1996 is a federal law designed to improve the way the federal government acquires, uses, and disposes of IT. It strives to make IT purchases more strategic.||Clinger-Cohen Act Planning Compliance||A code indicating the funding office has certified that the information technology purchase meets the planning requirements in 40 USC 11312 and 40 USC 11313.|
|CFDA Program||The Catalog of Federal Domestic Assistance (CFDA) provides a full listing of federal programs that are available to organizations, government agencies (state, local, tribal), U.S. territories, and individuals who are authorized to do business with the government. A CFDA program can be a project, service, or activity. Each CFDA program has a unique, 5-digit number in the form of XX.XXX. The first two digits represent the funding agency. The last three digits represent the program.||https://www.cfda.gov/||[Visit the CFDA Website](https://www.cfda.gov/)|
|Contract Pricing Type||Payment model for a contract. Each has a different way of accounting for costs, fees, and profits. Contract pricing types include:|
- Fixed Price Redetermination
- Fixed Price Level of Effort
- Firm Fixed Price
- Fixed Price with Economic Price Adjustment
- Fixed Price Incentive
- Fixed Price Award Fee
- Cost Plus Award Fee
- Cost No Fee
- Cost Sharing
- Cost Plus
- Fixed Fee
- Cost Plus Incentive Fee
- Time and Materials
- Labor Hours
|Type of Contract Pricing||The type of contract as defined in FAR Part 16 that applies to this procurement.|
[Read the Federal Acquisition Regulation (FAR) descriptions](https://www.acquisition.gov/far/html/FARTOCP16.html)
|Contractor||A business, organization, or agency that receives funding and/or performs work on a contract. A contractor may be a corporation, small business, university, non-profit, sole proprietor, or other entity. When a company has a contract with the U.S. government, they may hire another company to perform part of the work. When this happens, the company who received the award is called the prime contractor. The company hired by the prime is called the sub-contractor.|
|Cooperative Agreement||Grant awarded to provide assistance. It is characterized by extended involvement between recipient and agency. It requires substantial oversight by the agency, and includes reporting requirements.||Read the OMB Uniform Guidance definition.|
[Read the OMB Uniform Guidance definition](http://www.ecfr.gov/cgi-bin/text-idx?SID=46104990e1c2a6428d3e417781304a9f&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_124)
|Current Award Amount||The amount of money that the government has promised ("obligated") to pay a recipient for a contract. This means the base amount and any exercised options.||Current Total Value of Award||For procurement, the total amount obligated to date on a contract, including the base and exercised options.|
|Davis-Bacon Act||This Act applies to construction, alteration, or repair (including painting and decorating) of public buildings or public works. Contractors and subcontractors on federal contracts over $2,000 must pay laborers and mechanics no less than the locally prevailing wages and fringe benefits for corresponding work on similar projects in the area. The Department of Labor determines wage rates.||Davis Bacon Act||Indicates whether the transaction is subject to the Davis Bacon Act.|
[U.S. Department of Labor description](https://www.dol.gov/whd/contracts/dbra.htm)
|Delivery Order Contract||An Indefinite Quantity Contract for supplies (not services) is sometimes referred to as a Delivery Order Contract. With this type of contract, the government promises to buy supplies over a period of time from a vendor. Instead of an exact amount, it sets a quantity range with a minimum and maximum.|
Read more on the [FPDS page](https://www.fpds.gov/help/Indefinite_Delivery_Contract.htm)
|DOD Claimant Program Code||Department of Defense (DOD) code that designates a grouping of supplies, construction, or other services. Each code has letters and numbers.||DOD Claimant Program Code||A claimant program number designates a grouping of supplies, construction, or other services.|
- [Claimant Program Code Field Requirements](https://www.fpds.gov/help/ClaimantProgram.htm)
- [Listing of DOD Claimant Program Codes](http://www.dior.whs.mil/peidhome/guide/mn02/sect3.htm)
|DUNS||DUNS stands for Data Universal Numbering System. It is a unique 9-digit identification number assigned to a company or organization by Dun & Bradstreet, Inc. A DUNS is required to register in the System for Award Management (SAM).An organization must be registered in SAM (and obtain a DUNS) to do business with the federal government. There is a separate DUNS number for each business location in the Dun & Bradstreet database. The DUNS number is random, and specific digits have no significance.|
Read the limitations on use of DUNS. https://spendingdata.us/#/db_info
- [Dun & Bradstreet website](http://www.dnb.com/duns-number.html)
- [Read the limitations on use of DUNS](https://spendingdata.us/#/db_info)
|Ending Period of Availability||Identifies the last year that an appropriation account may incur new obligations. This is for annual and multi-year funds only. This is a 4-digit number representing the year (e.g., 2018). It is a part of a Treasury Account Symbol (TAS).||Ending Period of Availability||In annual and multi-year funds, the end period of availability identifies the last year of funds availability under law that an appropriation account may incur new obligations.|
|Extent Competed||A code that represents the competitive nature of the contract. Values include:|
- A = Full and open competition (competitive proposal, no sources excluded)
- B = Not available for competition
- C = Not competed
- D = Full and open competition after exclusion of sources
- E = Follow-on to competed action (a follow-on to an existing competed contract)
- F = Competed under Simplified Acquisition Threshold (SAP)
- G = Not competed under Simplified Acquisition Threshold (SAP)
|Extent Completed||A code that represents the competitive nature of the contract.|
[Read the Federal Procurement Data System definiition](https://www.fpds.gov/help/Extent_Competed.htm).
|FAIN||An identification code assigned to a specific financial assistance award by an agency for tracking purposes. The FAIN is tied to that award (and all future modifications to that award) throughout the award's life. Within an agency, FAINs are unique; a new award must be issued a new FAIN. FAIN stands for Federal Award Identification Number, though the digits are letters, not numbers.||FAIN||The Federal Award Identification Number (FAIN) is the unique ID within the Federal agency for each financial assistance award.|
|Federal Account||On this website we use "Federal Account" to refer to the set of Treasury accounts that are grouped under a given "Federal Account Symbol."|
Federal Account Symbols and Titles (FAST Book)
[Federal Account Symbols and Titles (FAST Book)](https://www.fiscal.treasury.gov/fsreports/ref/fastBook/fastbook_home.htm)
|Federal Supply Schedule (FSS)||A listing of contractors that have been awarded a contract by GSA that can be used by all federal agencies. This is also known as a Multiple Award Schedule (MAS).||https://www.acquisition.gov/gsam/current/html/Part538.html|
[Learn more from the GSA Acquisition Manual](https://www.acquisition.gov/gsam/current/html/Part538.html)
|Federal Assistance||A federal program, service, or activity that directly aids organizations, individuals, or state/local/tribal governments. Sectors include education, health, public safety and public welfare - to name a few. Financial assistance is distributed in many forms, including grants, loans, direct payments, or insurance.|
|Fiscal Year (FY)||The fiscal year is an accounting period that spans 12 months. For the federal government, it runs from October 1 to September 30. For example, Fiscal Year 2017 (FY 2017) starts October 1, 2016 and ends September 30, 2017.|
A fiscal year may be broken down into quarters. For the federal government, these quarters are:
- Q1: October - December
- Q2: January - March
- Q3: April - June
- Q4: July - September
|Funding Agency||A Funding Agency pays for the majority of funds for an award out of its budget. Typically, the Funding Agency is the same as the Awarding Agency. In some cases, one agency will administer an award (Awarding Agency) and another agency will pay for it (Funding Agency).||Funding Agency Name||Name of the department or establishment of the Government that provided the preponderance of the funds for an award and/or individual transactions related to an award.|
|Governmentwide Acquisition Contract (GWAC)||This is a multi-agency contract. It offers Information Technology (IT) services to agencies across the government. It is an Indefinite Delivery Vehicle for certain types of IT work:|
- Systems design
- Software engineering
- Information assurance
- Enterprise architecture
Vendors compete for the initial contracts. Once selected, they are eligible to compete further for agency-specific tasks.
[Learn more from the GSA GWAC page](https://www.gsa.gov/portal/content/104874)
|Indefinite Delivery Contract||Facilitates the delivery of supply and service orders during a set timeframe. This type of contract can be awarded to one or more vendors.|
Types of Indefinite Delivery Contracts Include:
- Indefinite Delivery, Definite Quantity Contract
- Indefinite Delivery, Requirements Contract
- Indefinite Delivery, Indefinite Quantity (IDIQ) Contract
[Learn more from the FPDS IDC page](https://www.fpds.gov/help/Indefinite_Delivery_Contract.htm)
|Indefinite Delivery, Indefinite Quantity (IDIQ) Contract||An Indefinite Quantity Contract is a type of Indefinite Delivery Contract (IDC). Sometimes the government contracts to buy supplies or services from a vendor over a period of time. For instances that government does not know the exact quantity it will need, an Indefinite Quantity Contract sets a quantity range with a min and max. It does not specify an exact number. For services, this is often called a Task Order Contract. For supplies, this is often called a Delivery Order Contract.||https://www.gsa.gov/portal/content/103926|
[Learn more from the GSA IDIQ page](https://www.fpds.gov/help/Indefinite_Delivery_Contract.htm)
|Indirect Delivery Vehicle (IDV)||Vehicle to facilitate the delivery of supply and service orders. IDV Types include:|
- Blanket Purchase Agreement (BPA)
- Basic Ordering Agreement (BOA)
- Government-Wide Acquisition Contract (GWAC)
- Multi-Agency Contract
- Indefinite Delivery Contract (IDC)
- Federal Supply Schedule (FSS)
- Other Transaction (OT) Indirect Delivery Vehicle (IDV)
Loan value is the face value of a loan (total amount of the loan).
Since loans are expected to be paid back, loan value is not considered spending. However, because not all loans are repaid, they do have costs to the government. The government’s calculation of these costs is called subsidy cost.
|Face Value Loan Guarantee||The face value of the direct loan or loan guarantee.|
|Local Area Set Aside||When awarding emergency response contracts during a major disaster or emergency declaration by the President, the government attempts to give preference to local firms. Preference may be given through a local area set-aside or an evaluation preference.||Local Area Set Aside||When awarding emergency response contracts during the term of a major disaster or emergency declaration by the President of the United States under the authority of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121, et seq.), preference shall be given, to the extent feasible and practicable, to local firms. Preference may be given through a local area set-aside or an evaluation preference. Note: When the value for the data element 'Multiple or Single Award IDV' is 'Single' on the Referenced IDV, the value for 'Local Area Set Aside' is propagated from the BPA. When the value is 'Multiple' user input is required.|
|Main Acount Code||This is a 4-digit number that is part of a Treasury Account Symbol (TAS) and Identifies the TAS type and purpose. It cannot be blank.||Main Account Code||The main account code identifies the account in statute.|
|Multiple Award Schedule (MAS)||A listing of contractors that have been awarded a contract by GSA that can be used by all federal agencies. This is also known as a Federal Supply Schedule (FSS).||https://www.gsa.gov/portal/category/100755||[MAS Desk Reference](https://www.gsa.gov/portal/category/100755)|
|McNamara-O'Hara Service Contract Act (SCA)||This Act applies to federal service contracts over $2,000. Contractors and subcontractors must pay service employees no less than local prevailing wages and fringe benefits. The Department of Labor determines wage rates.||Service Contract Act||Indicates whether the transaction is subject to the Service Contract Act.|
[Learn more from the Department of Labor](https://www.dol.gov/whd/govcontracts/sca.htm)
|NAICS||NAICS stands for the North American Industrial Classification System. This 6-digit code tells you what industry the work falls into. Each contract record has a NAICS code. That means you can look up how much money the U.S. government spent in a specific industry. |
The list of industries and codes is updated every 5 years.
|NAICS||The identifier that represents the North American Industrial Classification System (NAICS) Code assigned to the solicitation and resulting award identifying the industry in which the contract requirements are normally performed.||https://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart=2017|
[See current codes](https://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart=2017)
|Object Class||Object class is one way to classify financial data in the federal budget. An object class groups obligations by the types of items or services purchased by the federal government. Examples: "Personnel Compensation" and "Equipment"||Object Class||The definition for this element appears in Section 83 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. |
Categories in a classification system that presents obligations by the items or services purchased by the Federal Government.
Find [Object Class definitions](https://www.appropriations.senate.gov/imo/media/doc/glossary-of-terms-used-in-the-federal-budget-process.pdf) in this report
|Obligated Amount||The amount of money that an agency has promised to pay, usually because the agency has signed a contract, awarded a grant, or placed an order for goods or services. |
An obligation may be for payment to the public or from one government account to another.
|Transaction Obligated Amount||The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. |
Obligation means a binding agreement that will result in outlays, immediately or in the future. Budgetary resources must be available before obligations can be incurred legally.
|Obligation||When awarding funding, the U.S. government enters a binding agreement called an obligation. The government promises to spend the money, either immediately or in the future. An agency incurs an obligation, for example, when it places an order, signs a contract, awards a grant, purchases a service, or takes other actions that require it to make a payment.|
|Other Budgetary Resources||A subset of budget authority. Most spending by agencies is authorized by appropriation laws; a small amount may come from money not spent in the previous year. The rest is authorized in other ways and grouped together on USAspending.gov as Other Budgetary Resources.||Other Budgetary Resources||New borrowing authority, contract authority, and spending authority from offsetting collections provided by Congress in an appropriations act or other legislation.|
|Other Transaction (OT) Indirect Delivery Vehicle (IDV)||A transaction other than a procurement contract, grant, or cooperative agreement. Since this transaction is defined in the negative, it could take unlimited potential forms.|
This term is often used to refer to transactions designed to:
- Support research & development for homeland security;
- Advance the development, testing, and deployment of critical homeland security technologies;
- Speed up prototyping and deployment of technologies addressing homeland security vulnerabilities.
The Department of Homeland Security (DHS) often splits its use of Other Transactions into OT's for Research and OT's for Prototype Projects.
|https://www.fpds.gov/help/Create_an_OTIDV.htm||[Read more about OT IDVs](https://www.fpds.gov/help/Create_an_OTIDV.htm) on the Federal Procurement Data System (FPDS) website.|
|Outlay||An outlay occurs when federal money is actually paid out, not just obligated.||Gross Outlay Amount||The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. |
Payments made to liquidate an obligation (other than the repayment of debt principal or other disbursements that are 'means of financing' transactions). Outlays generally are equal to cash disbursements but also are recorded for cash-equivalent transactions, such as the issuance of debentures to pay insurance claims, and in a few cases are recorded on an accrual basis such as interest on public issues of the public debt. Outlays are the measure of Government spending.
|Primary Place of Performance||The principal place of business, where the majority of the work is performed. For example, in a manufacturing contract, this would be the main plant where items are produced.||Primary Place of Performance||This is the location of the principal plant or place of business where the items will be produced, supplied from stock, or where the service will be performed.|
|Prime Contractor||A company, organization, or agency who receives a contract with the federal government. A prime contractor may be a corporation, small business, university, non-profit, or other entity. A prime contractor may hire a sub-contractor to perform work on the contract.|
|Procurement Instrument Identifier (PIID)||A unique identifier assigned to a federal contract, purchase order, basic ordering agreement, basic agreement, and blanket purchase agreement. It is used to track the contract and any modifications or transactions related to it.||PIID||The unique identifier of the specific award being reported. |
[Read more in the Federal Aquisition Regulation](https://www.acquisition.gov/far/html/Subpart%204_16.html).
|Program Activity||A program activity is a category within an appropriation account. A program activity is a specific activity or project, as listed in the program and financing schedules of the annual budget of the U.S. government.||Program Activity Name||The definition for this element appears in Section 200 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. |
Name of a specific activity or project as listed in the program and financing schedules of the annual budget of the U.S. Government.
|Program, System, and Equipment Code||A system-generated Department of Defense (DOD) code, also known as the Acquisition Program (AP) Code. This code identifies the DOD program, weapons system, or equipment being acquired. It can be categorized as a Major Defense Acquisition Program (MDAP) or a Major Automated Information System (MAIS).||Program, System, or Equipment Code||Two codes that together identify the program and weapons system or equipment purchased by a DOD agency. The first character is a number 1-4 that identifies the DOD component. The last 3 characters identify that component's program, system, or equipment.|
[Read more about this code](https://www.fpds.gov/help/SystemEquipment.htm) on the General Services Administration website.
|PSC||A Product and Service Code (PSC) is a 4-digit code that identifies the type of product or service purchased. While NAICS codes identify industry, PSCs tell you the type of product or service. PSCs start with 3 categories: Services, Products, and R&D. They then break down into 100+ classes. PSCs contain both numbers and letters. They are more granular than NAICS codes: there are twice as many.||Product or Service Code||The code that best identifies the product or service procured. Codes are defined in the Product and Service Codes Manual.|
|Recipient||A company, organization, individual, or government entity (i.e., state, local, tribal, federal, or foreign), that receives funding from the U.S. government.|
|Recipient/Business Types||Recipient/Business types are socio-economic and other organizational/business characteristics that are used to categorize federal contractors and other funding recipients. There are currently more than 85 different recipient/business types, and they span for-profit businesses, non-profits, government entities, individuals, and foreign entities. Some examples are:|
- Historically Black College or University
- Veteran-Owned Business
- Historically Underutilized Business Zone (HUBZone) Firm
- Sole Proprietorship
You can search and filter on all recipient types on this site.
|Business Types||A collection of indicators of different types of recipients based on socio-economic status and organization / business areas.||https://fedspendingtransparency.github.io/whitepapers/business-types/|
[Read more about Business Types](https://fedspendingtransparency.github.io/whitepapers/business-types/)
|Recipient Location||Legal business address of the recipient.||Legal Entity Address||Awardee or recipient’s legal business address where the office represented by the Unique Entity Identifier (as registered in the System for Award Management) is located.|
|Recipient Name||A recipient is a company, organization, individual, or government entity (i.e., state, local, tribal, federal, or foreign), that received funding by the U.S. government. The recipient name is the same as what's registered in the System for Award Management (SAM.gov). This is usually the official name of the business. For individuals, the term 'Multiple Recipients' is used as the Recipient Name to protect individuals' privacy.||Awardee/Recipient Legal Entity Name||The name of the awardee or recipient that relates to the unique identifier. For U.S. based companies, this name is what the business ordinarily files in formation documents with individual states (when required).|
|Set Aside Type||A tool used to award contracts to specific types of businesses. Most set asides reserve contracts for small businesses. Others are more specific, to support small businesses with specific designations, such as veteran owned business or small disadvantaged business types.||Type Set Aside||The designator for type of set aside determined for the contract action.|
|[List of Set Aside Types](https://www.fpds.gov/help/Type_of_Set_Aside.htm)|
|Simplified Acquisition Procedures (SAP)||For certain types of government purchases between $3,000 and $150,000. These purchases may require less approval and less documentation.||https://www.acquisition.gov/far/html/FARTOCP13.html||Learn more on the [acquisition.gov page](https://www.acquisition.gov/far/html/FARTOCP13.html)|
|Solicitation||When an agency needs work done, it can ask for information or bids on the work. These requests are called solicitations. They often come as a RFI (Request for Information) or RFP (Request for Proposal).|
|Sub-account Code||Identifies a sub-division of the Treasury Account Symbol (TAS). This is a 3-digit number. It cannot be blank. A sub-account code of "000" means that the TAS is the parent account.||SubAccount Code||This is a component of the TAS. Identifies a Treasury-defined subdivision of the main account. This field cannot be blank. Subaccount 000 indicates the Parent account.|
|Sub-agency||A component of a larger department or agency. Also known as a sub-tier agency. For example, Bureau of Indian Affairs is a sub-agency of Department of Interior.|
|Sub-contractor||When a company has a contract with the U.S. government, they may hire another company to perform work on the contract. When this happens, the company who received the contract is called the prime contractor. The company hired by the prime is called the sub-contractor.|
|Subsidy Cost||When the government makes a direct loan or guarantees a loan, it expects the loan to be repaid. However, for any given loan program (e.g., student loans, small business loan guarantees) some individual loans are not repaid. Subsidy cost is the government’s way to estimate--based on historical default rates and other factors--a loan’s likely cost to the government. Subsidy cost is computed as a percentage of the loan value, and does not include administrative costs. |
While the award amount for a grant or contract is the amount that the recipient gets, for a loan, the award amount is the subsidy cost. This is because the subsidy cost is the actual cost to the government (estimated).
|Original Loan Subsidy Cost||The estimated long-term cost to the Government of a direct loan or loan guarantee, or modification thereof, calculated on a net present value basis, excluding administrative costs.|
|Task Order Contract||An Indefinite Quantity Contract for services (not supplies) is sometimes referred to as a Task Order Contract. With this type of contract, the government promises to buy services over a period of time from a vendor. Instead of an exact amount, it sets a range with a minimum and maximum.|
Learn more from the [FPDS IDC page](https://www.fpds.gov/help/Indefinite_Delivery_Contract.htm)
|Transaction||A transaction can be the initial contract, grant, loan, or insurance award or any amendment or modification to that award.|
|Treasury Account Symbol (TAS)||Treasury and OMB assign a code to each appropriation, receipt, or fund account. This code is similar to a bank account number. It helps identify financial transactions in the federal government. It also aids in reporting accuracy. Seven components make up the TAS.|
- 089 020 2017 2018 0114 000
- 089 020 2017 0114 000
- 089 020 X 0114 000
- Allocation Transfer Agency Identifier (ex. 089)
- Agency Identifier (ex. 020)
- Beginning Period of Availability (ex. 2017)
- Ending Period of Availability (only appears in TAS on this website if period is more than one year)(ex. 2018)
- Availability Type Code (used if there are not specific beginning/ending years) (ex. X)
- Main Account Code (ex. 0114)
- Sub-Account Code (ex. 000)
|The account identification codes assigned by the Department of the Treasury to individual appropriation, receipt, or other fund accounts. All financial transactions of the federal government are classified by TAS for reporting to the Department of the Treasury and the Office of Management and Budget.(defined in OMB Circular A-11)|
|Unobligated Balance||The amount of money out of an account that has yet to be awarded or obligated (promised to be spent).||Unobligated Balance||The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. Unobligated balance means the cumulative amount of budget authority that remains available for obligation under law in unexpired accounts. The term 'expired balances available for adjustment only' refers to unobligated amounts in expired accounts.|
|Walsh Healy Act||Law that applies to federal contracts over $10,000 for the manufacture or furnishing of goods. It establishes minimum wage, maximum hours, and safety and health standards.||Walsh Healy Act||Indicates whether the transaction is subject to the Walsh Healey Act.|
[Learn more from the Department of Labor](https://www.dol.gov/whd/govcontracts/pca.htm)