Maintained for Historical Purposes

This resource is being maintained for historical purposes only and is not currently applicable.

Appendix B: Acronyms

PublicationDate: 7/1/95
ChapterTitle: Appendix B: Acronyms
SectionTitle: Acronyms
PageNumbers: B1-B4

ACA Administrative Cost Allowance

ACH/EFT Automated Clearing House/Electronic Funds Transfer

ACN Audit Control Number


AICPA American Institute of Certified Public Accountants

ARB Audit Resolution Branch (in the U.S. Department of

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

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

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

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

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

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


LOA Leave of Absence

LOE Level of Expenditure in the Federal Perkins Loan Program

LS&T Limit, Suspend, or Terminate or Limitation, Suspension, or

MEERS Monthly Electronic Expenditure Reporting System

NACUBO National Association of College and University Business

NASEA National Association of Student Employment

NASFAA National Association of Student Financial Aid

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

OMB Office of Management and Budget

OPE Office of Postsecondary Education (in the U.S. Department of

PAN Payee Account Number

PAS Presidential Access Scholarship

PDL Program Determination Letter


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

Last Modified: 06/30/1995