(a) CAS Cost Accounting Standards(b) CFR Code of Federal Regulations(c) F & A Facilities and Administration(d) FAC Federal Audit Clearinghouse(e) FAIN Federal Award Identification Number(f) FAR Federal Acquisition Regulation(g) FASB Financial Accounting Standards Board(h) FFATA Federal Funding Accountability and Transparency Act of 2006 or Transparency Act, Public Law 109-282 , as amended (See 31 U.S.C. 6101 , statutory note)(i) FOIA Freedom of Information Act(k) GAAP Generally Accepted Accounting Principles(l) GAGAS Generally Accepted Government Auditing Standards(m) GASB Government Accounting Standards Board(n) GAO Government Accountability Office(o) GSA General Services Administration(p) IBS Institutional Base Salary(q) IHE Institutions of Higher Education(r) IRC Internal Revenue Code(s) ISDEAA Indian Self-Determination and Education and Assistance Act(t) MTC Modified Total Cost(u) MTDC Modified Total Direct Cost(v) NFE Non-Federal Entity(w) NOFO Notice of Funding Opportunity(x) OMB Office of Management and Budget(y) PII Personally Identifiable Information(z) PMS Payment Management System (aa) SAM System for Award Management (SAM.gov)(bb) UEI Unique Entity Identifier(cc) U.S.C. United States Code