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Glossary of Terms Used for USAID's Automated Directives System (ADS) - Updated 07/15/2011 Partial Revision

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Term Definition
Labor Organization

See 3 FAM 4412 (USAID Automated Directives System - ADS - Chapter 486).

Land Rights

Land rights are interests and privileges held by USAID in land owned by others, such as leaseholds, easements, water and water power rights, diversion rights, submersion rights, rights-of-way, and other like interests in land (source: SFFAS 6) (USAID Automated Directives System - ADS - Chapter 629).

Large Mission

Large Missions conduct USAID's major programs worldwide and manage a program of four or more strategic goal areas. Large Missions usually consist of more than nine U.S. Direct-Hire employees, including typically two senior managers and a full complement of program, technical, and administrative staff. They typically have greater than $75 million in program funding (USAID Automated Directives System - ADS - Chapter 102).

Late Charges

Interest, penalties, and administrative costs related to the debt (USAID Automated Directives System - ADS - Chapter 625).

Latest Acquisition Cost

Includes all amounts, except interest, paid to a vendor to acquire an item (source: SFFAS 3) (USAID Automated Directives System - ADS - Chapter 629).

Leasehold Improvements

Leasehold improvements include, but are not limited to, the cost of acquiring and installing new ceilings, permanent walls, lighting, carpeting, air conditioning, and safety and protective devices with a useful life longer than two years, and additions and betterments to buildings and other facilities (USAID Automated Directives System - ADS - Chapter 629).

Leasing

Entering into a contract to convey real estate, equipment, or facilities for a specified term and for a specified rent, from one entity or person to another (USAID Automated Directives System - ADS - Chapter 527).

Least Developed Countries (Ldcs)

Those listed in the annual reports of the U.N. Conference on Trade and Development (UNCTAD). Secretariat and of the Chairman of the Development Assistance Committee (DAC). of the Organization for Economic Cooperation and Development (OECD) (USAID Automated Directives System - ADS - Chapters 221, 310).

Least Privilege

The principle requiring that each subject be granted the most restrictive set of privileges that still allows the performance of authorized tasks. Application of this principle limits the damage that can result from accident, error, or unauthorized use of an information system (IS) (USAID Automated Directives System - ADS - Chapter 545).

Leave Donor

A Federal employee whose application for transfer of annual leave from the employee's annual leave account to the annual leave account of an approved leave recipient has been approved (USAID Automated Directives System - ADS - Chapter 482).

Leave Recipient

A Federal employee whose application to receive annual leave from the annual leave accounts of one or more leave donors has been approved by the appropriate approving official (USAID Automated Directives System - ADS - Chapter 482).

Leave Repurchase

The buy back and re-accredit of leave used by an employee during a period of disability caused by an injury or occupational disease or illness after the employee's claim for compensation has been approved (USAID Automated Directives System - ADS - Chapter 442).

Leave Without Pay

An absence from duty in a nonpay status. Leave without pay may be taken only for those hours of duty comprising an employee's basic workweek (USAID Automated Directives System - ADS - Chapter 481).

Lessons Learned

The conclusions extracted from reviewing a development program or activity by participants, managers, customers or evaluators with implications for effectively addressing similar issues - problems in another setting (USAID Automated Directives System - ADS - Chapter 540).

Letter Of Credit

Letter of Credit is a method of advance payment for qualifying organizations under assistance agreements and certain contract awards that is negotiated and authorized by the Contracts or Agreement Officer. The Department of Health and Human Services (DHHS) is responsible for the payment and liquidation processes of USAID agreements using this method of financing (USAID Automated Directives System - ADS - Chapter 636, 630).

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