Adjusted Cash Balance – The total of all current year ADE disbursements, plus approved amended local carryover and/or plus approved amended local interest, which remains in the project account on the day of the report, after expenditures, less encumbrances.

AFR/Annual Financial Report – 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.

Allowable Cash Balance – The amount of federal money a subrecipient is allowed to have on hand, which is 0.0% for all federal projects.

Amendment – 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, but no later than 90 days prior to the project end date. Amendments must be submitted to the ADE via the Internet. See terms below.

• Amendment Deadline - Amendments must be submitted to the ADE via the Internet no later than 90 days prior to the project end date.
• Fiscal Amendment - A project request that alters line item allocations, or budgetary changes, which may include the addition of carryover monies.
• Programmatic Amendment - A request to change a project that alters a description of a line item, (i.e., change of duties, type of contractual services, project end date).
• Carryover Funds - Funds remaining from a previous year's allocation, that, if the program allows, may be amended into the current year project's budget. The project into which funds are amended must be appropriate, for the same purpose, and approved by the ADE program office administering the grant. Please click on the link to download and print a copy of the multi-year Fund Carryover Matrix in pdf format.
• Program Review/Approval - The process by which the ADE Program Office reviews, negotiates, rejects or approves and/or forwards the grant/project amendment to the associate superintendent for final approval. In order to approve any grant/project amendment, the Program Office reviews it for completeness and compliance with business rule and grant criteria. This criteria consists of but is not limited to confirming and reviewing budget and program specific information.
• Amendment Approval/Final Approval - The point at which the grant/project amendment is reviewed, by the associate superintendent, for propriety of expenditures and concurrence with ADE goals and objectives and subsequently approved. If satisfied, the associate superintendent returns the signed and approved grant/project amendment to the Program Office.

Application – A grant application is the applicant’s request for grant funds. The source of these funds may be either state or federal. Applications for grant funding must be submitted, in accordance with program office requirements, to the ADE via the Internet unless notified otherwise.

• Application Distribution – The process by which grant application forms are distributed to potential applicants. Hardcopy forms will be distributed to predetermined eligible entities when the application is not available online.
• Application Deadline/Due Date - Discretionary/Competitive grants must be received by the ADE by the date and time specified on the Fund Alert and/or application notification. Entitlement/Formula grants may be available after the posted deadline. Click the contact link above to determine the appropriate program office contact person in order to verify if an application is available for submittal after the deadline.
• Chart of Accounts – Section III-E-2.1 through III-E-3.9 of the USFR (or USFRCS if a charter school) that is determined by the OAG and ADE for use in detailing function and object codes in a grant application. The Chart of Accounts Matrix can also be used as a guide, with final responsibility for coding resting with the applicant/subrecipient. Contact the appropriate Program Area administering the grant for further information.
• Indirect Cost - Those expenses that incur for the joint benefit of more than one project and cannot be readily and specifically identified with a particular project without effort disproportionate to the results achieved. Indirect Cost can ONLY be applied to federally funded projects, however, may be restricted or disallowed on some federal grants. The maximum amount payable is calculated by multiplying the Approved Restricted Rate times the Actual Subtotal Expenditures, unless more stringent grant limits exist. Click here to download the FY09 Maximum Allowable Indirect Cost Matrix by grant.
• Capital Outlay Justification Page - The page requiring the detailing of intended capital outlay expenditures. Please click here to view (in pdf format) the FY09 capital outlay justification requirements by grant.
• Programmatic Narrative - Supplemental documentation required for a specific grant. This may be in the form of programmatic questions that are part of the online application, but may also be downloadable narratives to be emailed as attachments or mailed directly to the appropriate program office. A grant application is not considered complete unless the budgetary and programmatic narrative, if required, has been received.
• Application Submittal - The process of submitting a grant application for review by the appropriate ADE program office.
• Program Review/Approval - The process by which the ADE Program Office reviews, negotiates, rejects or approves and/or forwards the grant application to the associate superintendent for final approval. In order to approve any grant application, the Program Office reviews it for completeness and compliance with business rule and grant criteria. This criteria consists of but is not limited to confirming and reviewing budget and program specific information.
• Application Approval/Final Approval -The point at which the grant application is reviewed, by the associate superintendent, for propriety of expenditures and concurrence with ADE goals and objectives and subsequently approved. If satisfied, the associate superintendent returns the signed and approved grant application to the Program Office.
• Payment Schedules for Federal projects – In the online application process for federal projects applicants will be asked only what their immediate 30 day needs are (Encumbrances). Thereafter, the payment schedule will be driven by monthly cash management reports. See Cash Management Terms for further description.

Audit Evaluation – A required annual evaluation that entities fill out which describes that entity's Federal funding expended during the previous fiscal year. Even if no Federal funding was received/expended during the previous fiscal year, the Audit Evaluation must be completed and returned to ADE. Visit the homepage to download and print all documents necessary to fulfill this requirement.

Board – The term "Board" usually refers to the State Board of Education. In some circumstances the term "Board" may refer to the Charter School Board or Local School Board.

Browser – A program which resides on you computer. It allows you to navigate and read information on the World Wide Web. May be called an Internet browser or Web browser. (Examples: Internet Explorer, Netscape)

Budget Balance – The project total minus project expenditures.

Budget Description Page – The page detailing itemized costs and the rationale for each of the budgeted line item expenditure.

Budget Report Page – The page specifically identifying the intended expenditure of grants funds by function and object code.

Capital Expenditure – An expenditure intended to benefit future periods. Any expenditure for the acquisition of land and improvements to land, buildings and equipment, with a unit price of $1000 or more, and considered as either property or fixed assets should be budgeted as capital expenditures.

Carryover Funds – Funds remaining from a previous year's allocation, that, if the program allows, may be amended into the current year project's budget. The project into which funds are amended must be appropriate, for the same purpose, and approved by the ADE program office administering the grant. Please click on the link to download and print a copy of the multi-year Fund Carryover Matrix in pdf format. See Amendment Terms.

Cash Balance – The total of all current year ADE disbursements, plus approved amended local carryover and/or approved amended local interest, which remains in the project account on the day of the report, after expenditures.

Cash Management Report – A report submitted between the 1^st and 18^th of every month which is required of all projects awarded from a federal grant fund. The report ensures a subgrantee does not have excess cash on hand, which would place future funds on hold. Cash management reports are not required for state funded projects. See Cash Management Terms below for further definition.

Cash Management Terms: (also see FAQs under Cash Management for important details)

• Adjusted Cash Balance – The total of all current year ADE disbursements, plus approved amended local carryover and/or plus approved amended local interest, which remains in the project account on the day of the report, after expenditures, less encumbrances.
• Allowable Cash Balance – The amount of federal money a subrecipient is allowed to have on hand, which is 0.0% for all federal projects.
• Cash Balance – The total of all current year ADE disbursements, plus approved amended local carryover and/or approved amended local interest, which remains in the project account on the day of the report, after expenditures.
• Encumbrances/Requisitions - The amount of money reserved to pay obligations (received but unpaid invoices which can be paid within 30 days of the cash advance request) and/or two payroll periods (not to exceed a 30 day payroll cash advance).
• Compliance/Compliant – The subrecipient reports no excess cash. Meaning the adjusted cash balance equals zero, or less than.
• Non-Compliance/Non-Compliant – The subrecipient reports excess cash. Meaning the adjusted cash balance is greater than zero.
• Negative Cash Balance – This occurs when expenditures are greater than the project’s cash balance. Any negative cash balance on a federal project should be entered in the Cash Balance box in a cash management report. This amount is reimbursable during the next payment cycle, as long as the project does not have any holds placed on it.
• Reimbursement – The amount of money indicated as a negative cash balance in a cash management report. This amount will be paid to the project (plus any immediate needs indicated in the report) during the next payment cycle, provided that the project does not have any holds placed on it.

Cash on Hand - The amount of money that remains in the project account after the project ends, after all expenditures have been made. This does NOT include any interest earned on funds from monies deposited to this grant account. These funds (where permissible and approved by the ADE Program Office) may be considered as carryover funds to be amended into the next year's project. Please click on the link to download and print a copy of the multi-year Fund Carryover Matrix in pdf format. See Completion Report Terms.

C.F.D.A. – Catalog of Federal Domestic Assistance.

Chart of Accounts – Section III-E-2.1 through III-E-3.9 of the USFR (or USFRCS if a charter school) that is determined by the OAG and ADE for use in detailing function and object codes in a grant application. The Chart of Accounts Matrix can also be used as a guide, with final responsibility for coding resting with the applicant/subrecipient. Contact the appropriate Program Area administering the grant for further information.

College grants – The Arizona Department (with few possible exceptions) does not provide loans or grants to individuals desiring to attend an Institution of Higher Learning (colleges, universities, etc.). The grants Management Office facilitates the provision of State and Federal grant assistance to subrecipient s only (Local Educational Agencies such as districts and charter schools). Therefore, please contact the financial aid administrator at your college or university, or the U.S Department of Education online at www.ed.gov.

Common Logon – A web page that allows subrecipients to have access to one or more ADE online processes through the use of a username and password. See General Statement of Assurance (GSA).

Completion Report – A fiscal report accounting of actual expenditures associated with a project. The subrecipient must submit a completion report electronically to ADE within 90 days after the end of the project end date to be considered compliant and allow current year grant/project funding to continue to flow. There is no grace period.

Final Approval – The point at which the grant application/amendment is reviewed, by the associate superintendent, for propriety of expenditures and concurrence with ADE goals and objectives and subsequently approved. If satisfied, the associate superintendent returns the signed and approved grant application/amendment to the Program Office. Approval notification is typically sent to the subrecipient via email (if available) or U. S. postal service.

Fiscal Override Request – A fiscal request to approve the expenditure of funds used for unbudgeted expenditures or where expenditures exceeded an approved budgeted line item. This request must be submitted with the Completion Report. If the request is denied, funds must be transferred from local funds to the appropriate federal or state program to cover these expenses. See Completion Report Terms.

Fiscal Amendment – A project request that alters line item allocations or budgetary changes which may include the addition of carryover monies. Fiscal amendments must be submitted to the ADE via the Internet no later than 90 days prior to the project end date. Please click on the link to download and print a copy of the multi-year Fund Carryover Matrix in pdf format. See Amendment Terms.

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 web pages. It is disseminated via public notices to those entities without Internet access. This information is available to anyone with Internet access. See Application Terms.

Funding Source Terms:

• Miscellaneous Local – Expired warrants, Local Educational Agencies projects refunds or rebates, revenue from items sold by LEA or carryover from non-reverting grant that wasn't amended in time.
• Other Local– Monies from Audit Findings.

General Statement of Assurance (GSA) - A contract between the subrecipient and ADE guaranteeing accountability to the United States and the State of Arizona that the subrecipient will follow all requirements listed therein. gSAs must be submitted annually and signed by individuals with authority to sign for the entity they represent. Visit the homepage to download and print a copy of this form in pdf format. See Username, Password, and Common Logon.

Grants Management Handbook – A how-to guide for successfully negotiating and understanding major principles of applying for a grant through the grants Management online system. Visit the homepage to download and print a copy of this document in pdf format.

Home Page – The main, usually the first, Web page for an organization or individual. It links visitors to other pages at the web site.

Hyperlink – A method of linking a specific word, phrase, picture or button in a document to other related documents or additional information. The process is accomplished by clicking on a hyperlink in the original document. (Buttons and pictures may have accompanying instructions). Netscape or MAC users may not see color or underline identifiers but can instead identify a hyperlink by placing the cursor over items on the page.

Hypertext – A word or phrase that will link the user to a related document, or additional information. On the computer screen, hypertext words or phrases are normally identified by underlining and/or a contrasting color. (Buttons and pictures may have accompanying instructions). Netscape or MAC users may not see color or underline identifiers but can instead identify a hyperlink by placing the cursor over items on the page.

Indirect Cost Rate – The indirect cost rate is calculated from a school district’s/charter holder’s AFR and approved by the Audit Resolution Unit (ARU). ARU automatically calculates indirect cost rates. Entities other than school districts/charter holders are required to submit a copy of their A-87 Cost Allocation Plan (Negotiated Rate Agreement Form) with their application prior to submittal if indirect cost will be requested. An indirect cost rate is in effect at the project starting date and is to be used for the entire project period. See AFR/Annual Financial Report.

Indirect cost rates are calculated for Education Service Agencies (ESA) or County School Superintendent Office’s based on submitted worksheets to ARU.

Information Superhighway – Another name for the Internet.

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. Please click on the link to download and print a copy of the multi-year Fund Carryover Matrix in pdf format. Interest in excess of $100 earned from federal funds must be returned to the ADE on a quarterly basis. If there is interest remaining at the end of the project period, you will be directed by the Program Area as to the disposition of that amount at the time the Completion Report is approved. See Completion Report Terms.

Internet – The Internet is a huge computer network comprised of many computer networks located worldwide. See World Wide Web.

ISP – Internet Service Provider. An organization, that provides Internet access to subscribing customers. Well known ISP’s are AOL (America on Line) and CompuServe. Currently, many companies are becoming ISP’s, such as APS (Arizona Public Service) and COX Communications.

LAN – Local Area Network. A computer network within a limited area. Most LAN’s are in the same office or building. See Network.

LEA – Local Education Agency, includes school districts and charter schools. grants Management uses this term to also refer to other entities eligible for and/or receiving grant funding administered through ADE.

Login or Logon – A username and/or password entered to gain access to a computer system. It can also mean accessing a computer system online. For example, clicking on a Web browser will log a user on the Internet. See Common Logon.

MAC – Macintosh computer.

Modem – A device that connects a computer to a phone line, allowing the computer to communicate to other computers.

Network – Two or more computers connected to share resources. Those resources may include information or peripheral resources such as a printer. A network may be a LAN (Local Area Network) or WAN (Wide Area Network). The Internet is a huge network.

Non-Compliance/Non-Compliant – The subrecipient reports excess cash. Meaning the adjusted cash balance is greater than zero. See Revised Cash Management Report.

Offline – A computer that is not connected to a network. It may be offline because the network is "down" or the computer may simply be functioning in a "stand-alone" mode.

Online – A computer connected to a network. Often refers to a computer that is connected to the Internet.

Over-expenditure – An expenditure on all approved budget line items except indirect cost that exceeds the 10% or $1000 allowable. See Completion Report Terms.

Password – A personal identification number (PIN)/security code issued to authorized users to gain access to a computer system. For grants Management purposes, (usernames and) passwords are assigned by the ADE Support Center and are issued in conjunction with the receipt of a current General Statement of Assurance (GSA), to those individuals authorized to sign for the entity they represent. See General Statement of Assurance (GSA), Username, and Common Logon.

PC/Personal Computer – IBM or compatible computer.

Program Review/Approval – The process by which the ADE Program Office reviews, negotiates, rejects or approves and/or forwards the grant application/amendment to the associate superintendent for final approval. In order to approve any grant application/amendment, the Program Office reviews it for completeness and compliance with business rule and grant criteria. This criteria consists of but is not limited to confirming and reviewing budget and program specific information. See Application Terms.

Programmatic Amendment – 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). Amendments must be submitted to the ADE via the Internet no later than 90 days prior to the project end date. See Amendment Terms.

Programmatic Hold - The program office has placed a hold on this project. Visit the Contacts link to determine the appropriate program office contact person for further information.