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Aberdeen Council of Voluntary Organisations (ACVO)
ACVO represents, supports and develops the voluntary sector and to foster and promote the sectors role in the development of caring communities where individuals are enabled to achieve their full potential. (More information at www.acvo.org.uk/).

Absolute Funding Preference
This is a Funding Preference that must be met to establish eligibility for funding. For example, if a grant maker announces an Absolute Funding Priority of awarding grants only to rural communities, then no communities other than rural ones are eligible for the program. This is, at times, used as simply Absolute Preference, and at times preference is replaced with priority. (A useful glossary on fundraising is available at http://www.polarisgrants.org; and complete information may be found at http://www.fundraising.co.uk).

Absolute Priority
A Funding Priority that an applicant must meet in order to be considered for funding, also known as Absolute Funding Preference.

Abstract
For grant seekers, Abstract generally is just another term for Summary.

Accounting Period
FINANCE. The period over which an income and expenditure, receipts and payments is prepared, and at the end of which it draws up as a balance sheet to show your financial position at the end of the year. Usually is the end of the financial year, 1st April-31st March.

Accounts, Financial
FINANCE. Financial statements drawn up to record the business's/group's operations of a period. These might be produced monthly, quarterly or for any other chosen period, building up to annual accounts, which summarise the year's activities. Financial accounts may be in summarised form, intended for the Managing Committe or Companies House.

Action Learning for Managers (ALM)
A partnership project for managers at all levels within the voluntary and community . The project aims to increase the management capacity of the sector by focusing on the skills of individual managers, to create opportunities for networking and joint working, and to inform the current debate around continuous professional development. (Contact them at http://www.alm-vol.org.uk/index.shtml).

Action With Communities in Rural England (ACRE)
The umbrella body for Rural Community Councils. (Contact them at acre@acre.org.uk).

Active Communities Development Fund (ACDF)
A Lottery based funding stream available to Local Authorities, clubs and organisations. Bids are accepted in three specific themed ‘rounds’. If your application is successful, you may receive up to £10,000 per year for three years to help run and manage your community based club or programme. (More information at http://www.lottery.culture.gov.uk/; see also complete information on this website).

Active Community Unit -Home Office (ACU)
According to the Home Office Aim 7 ACU's task is 'To support strong and active communities in which people of all races and backgrounds are valued and participate on equal terms by developing social policy to build a fair, prosperous and cohesive society in which everyone has a stake … and to ensure that active citizenship contributes to the enhancement of democracy and the development of civil society'. It is also responsible for the achievement of the Government’s target of increasing voluntary & community sector activity, including increasing community participation, by 5% by 2006. (See http://www.homeoffice.gov.uk/).

Additionality
The Arts Council of Wales defines Additionality as a completely new activity that has never taken place before or as an activity that has taken place before, which has lost its subsidy through no fault of its own. Additionality occurs where too much public money is earmarked for a project, usually due to the fact that it is eligible for assistance from more than one source.

Adept Community Development Agency
Located in Coventry, ADEPT Community Development Agency Ltd is a specialist agency providing community development and capacity building services. It is a registered Not-For-Profit company and a registered Charity. (Contact them at www.adept.org.uk/).

Adhesion Contract
LEGAL. A contract where the bargaining power of the parties is so unequal that the terms are offered on a 'take it or leave it' basis, with no opportunity to negotiate. Insurance policies are an example. Where there is any ambiguity in the terms of an adhesion contract, the ambiguity will be interpreted against the person who wrote the contract and in favor of the reasonable expectations of the non-drafting party.

Administration Expenses
FINANCE. This measure reflects what percent of its total budget a group spends on overhead, administrative staff and associated costs, and organizational meetings. Dividing a group’s administration expenses by its total functional expenses yields this percentage.

Adult Learning Inspectorate (ALI)
ALI reports, both to the Secretary of State for Education and the public, on the quality of education and training received by adult learners and young people in England. It is responsible for inspecting all publicly funded work-based training for people over 16 and learning for post-19s. (See their webpage http://www.ali.gov.uk/).

Agent
LEGAL. A person authorized by another, called the principal, to act in his or her name, under his or her direction.

Aims
A broad description of ways in which you will fulfil your organisation's mission.

Annandale & Eskdale Council for Voluntary Service
Based in Lochmaben, A&E CVS is a registered charity committed to developing voluntary activity and service provision in the Annandale & Eskdale area. (See http://www.aecvs.fsnet.co.uk/).

Anti Discrimination Law
Anti Discrimination Law comprises of the Race Relations Act, Sex Discrimination Act & Disability Discrimination Act. No law covers age. These Acts cover employees not volunteers. (See VAN briefing no. 44 and check www.volunteering.org.uk for further information).

Appellate Courts
LEGAL. A court, usually consisting of more than one judge, which reviews the decisions and results of trial courts at the request of a party. Appellate courts issue written decisions, which collectively constitute case law or the common law. (A volunteer legal handbook, including a glossary, is available at http://www.ptialaska.net/~jdewitt/vlh/Supplement/VLHGlossary.html. See also the Euro-Volunteer Information Pool at http://www.euro-volunteer.org).

Application
The request for support to carry out a project, e.g. financial support or grant. An application is usually submitted in a specified format and in accordance with guidelines and instructions. An application is also know as a Proposal.

Area Based Initiatives (ABIs)
Publicly funded initiatives targeted on areas of social or economic disadvantage, 'which aim to improve the quality of life of residents and/or their future life chances and those of their children'. (See http://www.rcu.gov.uk/abi/).

Art-form umbrella body
See 'Umbrella body'

Artist Residency
Community arts programming that reaches audiences in an extended learning event and has a lasting impact on the community. Workshops, lecturers, master classes and seminars may all be part of an artist's residency activities.

Artistic Education
Education that fosters an understanding of, and provides opportunities to participate in, the visual, performing, literary or media arts.

Artistic Merit
The demonstrated excellence of the artist or ensemble.

Artlink (Scotland)
An arts organisation that supports the right of people with experience of disability to access the arts. Artlink operates a range of services in the community and hospitals of Edinburgh and the Lothians. (Visit them at www.artlinkedinburgh.co.uk/).

Arts Council England (ACE)
The national development agency for the arts in England, distributing public money from Government and the National Lottery. (Contact them at http://www.artscouncil.org.uk/).

Asset
FINANCE. Any possession that has value in an exchange.

Asset, Current
FINANCE. Goods or finance employed in the day to day running of the business or group. These would include bar/catering/bookstall stock; also the net working capital of bank balance, debtors (those who owe us money)/creditors (to whom we owe money).

Asset, Fixed
FINANCE. An item purchased whose useful life continues beyond the current year of operation. This might be a vehicle, computer or other equipment. If its cost is to be allocated to the expected number of years of its use, rather than charged entirely to the current year's accounts, depreciation will be needed. Most such items will be treated as Capital Expenditure (see below).

Association for Research in the Voluntary and Community Sector (ARVAC)
ARVAC provides training and facilitation in basic research methods for small community groups in the UK, and can provide information on community sector research. They also hold conferences and workshops and produce a quarterly bulletin for members. (More information at http://www.charitynet.org/arvac/).

Association of Charity Independent Examiners (ACIE)
Provides support, training and professional qualifications for anyone acting (or wishing to act) as an Independent Examiner of charity accounts. (Their webage is http://www.acie.org.uk/).

Association of Chief Executives of Voluntary Organisations (ACEVO)
The only professional association for chief executives in the third sector. Their core task is promoting effective leadership for the benefit of the third sector. (Contact them at http://www.reddenwebdesign.co.uk/acevo_tmp/index.php).

Association of Community Trusts and Foundations (ACTAF)
The resource and umbrella body for Community Foundations. (Contact them at actaf@patrol.i-way.co.uk).

Association of North East Councils (ANEC)
(See the Government Office for the North East webpage at http://go-ne.gov.uk/.)

Attachment
Files sent by or delivered to your e-mail account ready formatted by a specific programme. Your acces computer will need to have that programme or one that recognises the programme on its hardrive to open the attachment.

Auditor
A person who audits accounts, i.e., who checks that the money is spent in accordance with the constitution of the organization. (See VAN Briefing no. 26, 'Who Me, A Treasurer?')