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Appendix C - Glossary/Definitions Administrative Expense - Costs incurred by grant recipient for salaries/benefits paid for administrative or technical support, supplies, rent/utilities/custodial services, audit of TCE funds, travel by the organization’s administrator(s) (paid staff), publicity, sponsor-developed program materials, cost of statistical roll-up report, telephone installation for a “telephone answering site,” and other administrative items (e.g., printing, postage, insurance, etc.). Administrative expenses include any amounts paid to volunteers as reimbursement for printing, copying, telephone services, etc. Such payments will not be treated as reimbursement expenses. Application Package - A group of specific forms and documents used to apply for a grant. Assistance Site - Volunteer tax assistance locations where elderly individuals may receive free tax assistance. Closeout - The process by which a Federal sponsoring agency determines that all applicable administrative actions and all required work of the Cooperative Agreement have been completed by the grant recipient organization and the Federal-awarding agency. Continuing Resolution - A continuing resolution (CR) is an appropriation act that provides budget authority for federal agencies to continue in operation when Congress and the President have not completed action on the regular appropriation acts by the beginning of the fiscal year. A CR may appropriate funds for a full year, up to a specified date, or until regular appropriations are enacted. Controlled Substance - As defined in schedules I through V of section 202 of the Controlled Substances Act (21 USC 812) and as further defined by regulation at 21 CFR 1300.11 through 1300.15. Conviction - A finding of guilt (including a pleading of nolo contendere) or imposition of a sentence, or both, by any judicial body charged with the responsibility to determine violations of the Federal or State criminal drug statute. Cooperative Agreement - A legal instrument of financial assistance between a Federal agency and a recipient or between a pass-through entity and subrecipient, consistent with 31 U.S.C. 6302-6305: 1. Is used to enter into a relationship the principal purpose of which is to transfer anything of value to carry out a public purpose authorized by a law of the United States (see 31 U.S.C. 6101(3)); and not to acquire property or services for the Federal Government or pass-through entity’s direct benefit or use; 2. Is distinguished from a grant in that it provides for substantial involvement of the Federal agency or pass-through entity in carrying out the activity contemplated by the Federal award. 3. The term does not include: i. A cooperative research and development agreement as defined in 15 U.S.C. 3710a; or ii. An agreement that provides only: a. Direct United States Government cash assistance to an individual; b. A subsidy; c. A loan; d. A loan guarantee; or e. Insurance. Counseling - Providing advice, guidance and assistance regarding questions relating to individual Federal income tax returns, but does not include such things as estate planning or representing taxpayers before the IRS or in judicial proceeding. For purposes of this program, it also includes the preparation of individual Federal income tax returns. Criminal Drug Statute - A criminal statute involving the manufacture, distribution, dispensation, use, or possession of any controlled substance. Debarment - An action taken by the debarring official in accordance with agency regulations implementing Executive Order 12549 to exclude a person from participating in covered transactions. A person so excluded is “Debarred.” 57