local and Indian tribal government and the Federal Government. <br />local and Indian tribal government and the Federal Government. <br />3. "Awarding agency" means (a) with respect to a grant, cooperative agreement, or cost <br />3. "Awarding agency" means (a) with respect to a grant, cooperative agreement, or cost <br />3. "Awarding agency" means (a) with respect to a grant, cooperative agreement, or cost <br />reimbursement contract, the Federal agency, and (b) with respect to a subaward, the party that <br />reimbursement contract, the Federal agency, and (b) with respect to a subaward, the party that <br />reimbursement contract, the Federal agency, and (b) with respect to a subaward, the party that <br />awarded the subaward. <br />awarded the subaward. <br />4. "Central service cost allocation plan" meansthe documentation identifying, accumulating, and <br />allocating or developing billing rates based on the allowable costs of services provided by a <br />governmental unit on a centralized basis to its departments and agencies. The costs of these <br />services may be allocated or billed to users. <br />5. "Claim" means a written demand or written assertion by the governmental unit or grantor <br />seeking, as a matter of right, the payment of money in a sum certain, the adjustment or <br />interpretation of award terms, or other relief arising under or relating to the award. A voucher, <br />invoice or other routine request for payment that is not a dispute when submitted is not a claim. <br />Appeals, such as those filed by a governmental unit in response to questioned audit costs, are not <br />considered claims until a final management decision is made by the Federal awarding agency. <br />6. "Cognizant agency" means the Federal agency responsible for reviewing, negotiating, and <br />approving cost allocation plans or indirect cost proposals developed under this Circular on behalf <br />of all Federal agencies. OMB publishes a listing of cognizant agencies. <br />7. "Common Rule" means the "Uniform Administrative Requirements for Grants and <br />7. "Common Rule" means the "Uniform Administrative Requirements for Grants and <br />7. "Common Rule" means the "Uniform Administrative Requirements for Grants and <br />Cooperative Agreements to State and Local Governments; Final Rule" originally issued at 53 FR <br />Cooperative Agreements to State and Local Governments; Final Rule" originally issued at 53 FR <br />Cooperative Agreements to State and Local Governments; Final Rule" originally issued at 53 FR <br />8034-8103 (March 11, 1988). Other common rules will be referred to by their specific titles. <br />8034-8103 (March 11, 1988). Other common rules will be referred to by their specific titles. <br />8. "Contract" means a mutually binding legal relationship obligating the seller to furnish the <br />supplies or services (including construction) and the buyer to pay for them. It includes all types <br />of commitments that obligate the government to an expenditure of appropriated funds and that, <br />except as otherwise authorized, are in writing. In addition to bilateral instruments, contracts <br />include (but are not limited to): awards and notices of awards; job orders or task orders issued <br />under basic ordering agreements; letter contracts; orders, such as purchase orders, under which <br />the contract becomes effective by written acceptance or performance; and, bilateral contract <br />modifications. Contracts do not include grants and cooperative agreements covered by 31 U.S.C. <br />6301 et seq. <br />9. "Cost" means an amount as determined on a cash, accrual, or other basis acceptable to the <br />Federal awarding or cognizant agency. It does not include transfers to a general or similar fund. <br />10. "Cost allocation plan" means central service cost allocation plan, public assistance cost <br />allocation plan, and indirect cost rate proposal. Each of these terms are further defined in this <br />section. <br />11. "Cost objective" means a function, organizational subdivision, contract, grant, or other <br />11. "Cost objective" means a function, organizational subdivision, contract, grant, or other <br />11. "Cost objective" means a function, organizati <br />onal subdivision, contract, grant, or other <br />activity for which cost data are needed and for which costs are incurred. <br />activity for which cost data are needed and for which costs are incurred. <br />7 <br /> <br />