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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

Outlays are the payments that liquidate obligations (other than repayment of debt) (FASAB) and are the measure of government spending for budget purposes (JFMIP) (USAID Automated Directives System - ADS - Chapter 631).

Outlays Or Expenditures

Charges made under a contract, other type of procurement arrangement, or work under a grant or cooperative agreement. Generally made on a cash basis, outlays are the sum of cash disbursements for direct charges for goods and services, the amount of indirect expense charged, the value of third party in-kind contributions applied and the amount of cash advances and payments made to sub-recipients (USAID Automated Directives System - ADS - Chapter 636).


A tangible, immediate, and intended product or consequence of an activity within USAID's control. Examples of outputs include people fed, personnel trained, better technologies developed, and new construction. Deliverables included in contracts will generally be considered outputs, as will tangible products and consequences of USAID grantees (USAID Automated Directives System - ADS - Chapters 200-203).


Any shot removed from a motion picture film or video during editing (USAID Automated Directives System - ADS - Chapter 502).

Overall Plan

Comprehensive agency plan for conserving fuel and energy in all operations, to include both the Buildings Plan developed pursuant to subpart C of this part and the General Operations Plan (USAID Automated Directives System - ADS - Chapter 528).


The Overview is the first section of an Automated Directives System (ADS). chapter. It introduces the chapter and may include a brief purpose, overview, objective, and applicability (USAID Automated Directives System - ADS - Chapter 501).

Overview Of The Reporting Entity

A narrative discussion and analysis of the financial condition and results of operation of the reporting entity, which presents information based on the results of an analysis of relevant financial and performance data of the organization's programs, activities and funds (USAID Automated Directives System - ADS - Chapter 594).

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