| PublicationDate: 7/1/95 ChapterNumber: ChapterTitle: Appendix B: Acronyms SectionNumber: SectionTitle: Acronyms PageNumbers: B1-B4 ACA Administrative Cost Allowance ACH/EFT Automated Clearing House/Electronic Funds Transfer ACN Audit Control Number AFMS See FS AICPA American Institute of Certified Public Accountants ARB Audit Resolution Branch (in the U.S. Department of Education) ARMG Accounts Receivable Management Group (in Financial Services [FS] of the U.S. Department of Education); formerly Loans and Accounts Receivable Branch (LARB) AVR Automated Voice Response (touch-tone telephone) AY Academic Year CAN Common Accounting Number CAP Corrective Action Plan CEO Chief Executive Officer CFO Chief Fiscal/Financial Officer CFR Code of Federal Regulations COA Cost of Attendance CPA Certified Public Accountant CPS Central Processing System CR Credit CS/JLD Community Service Job Location and Development Program CSL Community Service Learning program (self-help employment) DMRS Deposit Message Retrieval System DR Debit ED U.S. Department of Education EDE Electronic Data Exchange EDGAR U.S. Department of Education General Administrative Regulations ED/PAS U.S. Department of Education Primary Accounting System ED/PMS Department of Education Payment Management System EFC Expected Family Contribution EFT Electronic Funds Transfer (see also ACH/EFT) EIN Entity Identification Number ELO Expanded Lending Option EPI Electronic Payment Information EPPV Electronic Processed Payment Voucher EPV Electronic Payment Voucher ESOA Electronic Statement of Account EST Eastern Standard Time ET Eastern Time FAA Financial Aid Administrator FAD Final Audit Determination FAFSA Free Application for Federal Student Aid FAO Financial Aid Officer FARM Financial Accounting and Reporting Manual for Higher Education FAT Financial Aid Transcript FCC Federal Capital Contribution FDDE Floppy Disk Data Exchange FEDWIRE U.S. Treasury Financial Communication System/Deposit Message Retrieval System or Federal Reserve Communications System (not a U.S. Treasury wire transfer system ) FERPA Family Education Rights and Privacy Act FFEL Federal Family Education Loan Program FFY Federal Fiscal Year FISAP Fiscal Operations Report and Application to Participate FPG Financial Payments Group (in Financial Services [FS] of the U. S. Department of Education); formerly Program Financing Branch (PFB) FPL Federal Perkins Loan FRB Federal Reserve Bank FRCS Federal Reserve Communications System FROE Final Report of Expenditures FS Financial Services (in the U.S. Department of Education); formerly Accounting and Financial Management Services (AFMS) FSEOG Federal Supplemental Educational Opportunity Grant FWS Federal Work-Study FY Fiscal Year GAAP Generally Accepted Accounting Principles GAO General Accounting Office GAS Government Auditing Standards GASB Governmental Accounting Standards Board GES General Electronic Support HEA Higher Education Act of 1965, as amended HPSL Health Professions Student Loan Program ICC Institutional Capital Contribution IPD Institutional Participation Division (of the U.S. Department of Education) IPS Institutional Payment Summary IQAP Institutional Quality Assurance Program ISIR Institutional Student Information Record JLD Job Location and Development programs--these include the regular Job Location and Development Program and the Community Service Job Location and Development (CS/JLD) Program LARB See ARMG LOA Leave of Absence LOE Level of Expenditure in the Federal Perkins Loan Program LS&T Limit, Suspend, or Terminate or Limitation, Suspension, or Termination MEERS Monthly Electronic Expenditure Reporting System NACUBO National Association of College and University Business Officers NASEA National Association of Student Employment Administrators NASFAA National Association of Student Financial Aid Administrators NDSL National Direct Student Loan Program or National Defense Student Loan Program NFC National Finance Center NIH National Institutes of Health NPRM Notice of Proposed Rulemaking NSF Non-Sufficient Funds NSLDS National Student Loan Data System OC Object Classification Code OIG Office of Inspector General (in the U. S. Department of Education) OMB Office of Management and Budget OPE Office of Postsecondary Education (in the U.S. Department of Education) PAN Payee Account Number PAS Presidential Access Scholarship PDL Program Determination Letter PFB See FPG PGRFMS Pell Grant Recipient and Financial Management System PIN Payee Identification Number P.L. Public Law PPA Program Participation Agreement PPV Processed Payment Voucher PV Payment Voucher RDE Recipient Data Exchange RIGA Regional Inspector General for Audit SAP Satisfactory Academic Progress SAR Student Aid Report SAS Statement on Auditing Standards SFAP Student Financial Assistance Programs (in the U. S. Department of Education) SOA Statement of Account SPRE State Postsecondary Review Entity SPRP State Postsecondary Review Program SPS Student Payment Summary SSCR Student Status Confirmation Report SSIG State Student Incentive Grant TFCS U.S. Treasury Financial Communications System TFM Treasury Financial Manual |