DEFINITIONS AND ACRONYMS

A. Definitions

Acquisition Cost -- The net invoice unit price of an item of personal property including the cost of modifications, attachments, accessories, or auxiliary apparatus necessary to make the property usable for the purpose for which it was acquired.

Assistance -- Any Federal assistance that is technical or financial in nature given to a State or fire department in a State.

Awarding Agency -- The agency that administers the VFA Program. This could be the USDA Forest Service or the State forester in the case of subgrants to fire departments.

Cognizant Agency -- The Federal agency assigned by the Office of Management and Budget to carry out audit responsibilities. The Federal agency providing the most funding to a State is usually designated the cognizant agency. The agency differs from State to State.

Cooperative Agreement -- A written agreement between the State forester and a rural fire protection provider or between the State forester and Forest Service that lists terms and conditions of cooperation.

Equipment --

For institutions of higher education and nonprofit corporations such as most volunteer fire departments: Tangible nonexpendable personal property having a useful life of more than 1 year and an acquisition cost of $5,000 or more per unit. However, consistent with recipient policy, lower limits may be established.

For State governmental entities such as the State forester's office and local governmental entities such as municipal fire departments and fire districts: Tangible, nonexpendable, personal property having a useful life of more than one year and an acquisition cost of $5,000 or more per unit.

Fair Market Value -- A selling price based on actual worth, sometimes negotiable between the transferring Federal agency and the State forestry agency.

Federal Excess Personal Property -- Any personal property under the control of a Federal agency that is not required for the agency in the discharge of its responsibilities as determined by the agency head. Such property can be loaned to States or RFD's for fire program needs but the Federal Government retains ownership.

Grant -- An award of financial assistance, including cooperative agreements, in the form of money, or personal property in lieu of money, by the Federal Government to an eligible grantee. The term does not include technical assistance, which provides services instead of money, or other assistance in the form of revenue sharing, loans, loan guarantees, interest subsidies, insurance, or direct appropriations. Also, the term does not include assistance, such as a fellowship or other lump sum award, which the grantee is not required to account for.

Grantee -- The government or other legal entity to which a grant is awarded and which is accountable for the use of the financial assistance provided. The grantee is the entire legal entity even if only a particular component of the entity is designated in the grant award document.

In-kind Contributions -- The grantee's nonmonetary matching portion of Federal financial assistance that has measurable value and is donated or volunteered, such as providing training instructors for a fire course. These contributions may be used by communities when cash is not available for their share of matching funds.

Matching Funds -- The grantee's portion of any financial assistance. VFA grantees/subgrantees must provide 50 percent or more of the total cost of the funded assistance. Matching funds may be in the form of cash or in-kind contributions. Sometimes called "cost-share" funds.

Municipality -- As used in this guide, an incorporated entity such as a city, borough or village.

Personal Property -- Any property that is not land, buildings, or structures, including any permanently attached fixtures, appurtenances, and improvements of any kind located thereon.

RCFP -- Rural Community Fire Protection. A cooperative fire protection program, through which financial and technical assistance in organizing, training, and equipping fire departments was made available to rural communities. Effective with fiscal year 1999 budget structure, RCFP was programmatically renamed to Volunteer Fire Assistance (VFA).

Recipient -- A State or local government, federally recognized Indian tribe, university, nonprofit, for-profit, or other organization that is a recipient of grants or cooperative agreements from a Federal agency. In this guide the term is used interchangeably with "grantee."

RFPC -- Rural Fire Prevention and Control. RFPC was a cooperative fire protection program that provided technical and financial assistance to State cooperators. Effective fiscal year 1999, RFPC was programmatically renamed to State Fire Assistance (SFA)

Rural Community -- A single city, town, village, borough, or community with a population of 10,000 or less.

Rural Fire Department -- A recognized organization providing primary fire protection to a rural area and/or to a rural community with a population of 10,000 or less.

State Fire Assistance (SFA) -- A cooperative fire protection program that provides technical and financial assistance to State cooperators. State Fire Assistance (SFA) was formally known as the Rural Fire Prevention and Control (RFPC) program. In the fiscal year 1999 budget structure, RFPC was programmatically renamed to the State Fire Assistance program.

Subgrant -- An award of financial assistance in the form of money, or personal property in lieu of money, made under a grant by a grantee to an eligible subgrantee. The term includes financial assistance when provided by contractual legal agreement, but does not include procurement purchases, nor does it include any form of assistance that is excluded from the definition of grant.

Subgrantee -- The government or other legal entity to which a subgrant is awarded and that is accountable to the grantee for the use of financial assistance or equipment and supplies provided.

Subrecipient -- An entity that receives subgrants or cooperative agreements from a recipient. A subgrantee.

Supplies -- Tangible personal property other than "equipment" as defined above. (Original acquisition cost less than $5,000).

USDA -- United States Department of Agriculture. A department under the Executive Branch of the Federal Government of which the Forest Service is an agency.

Volunteer Firefighter -- As used in this guide, an active member of a firefighting organization. Rates for volunteer services, for cost-share purposes, shall be consistent with those paid for similar work in paid fire departments in the labor market in which the recipient competes. Such compensation includes fringe benefits, which are reasonable, allowable, and allocable.

Volunteer Fire Assistance (VFA) -- A cooperative fire protection program, through which financial and technical assistance in organizing, training and equipping fire departments is made available to rural communities. The VFA program was formerly known as the Rural Community Fire Protection (RCFP) program. In the fiscal year 1999 budget structure, RCFP was programmatically renamed to the Volunteer Fire Assistance program.

Acronyms...