Glossary

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Glossary For "F"

Family Planning Commodities

Refers to all of the contraceptives, medical supplies, and equipment needed to provide and deliver family planning services.

The process that allows for two-way communication between the field and the office (or an employee and a supervisor), for the purpose of modifying, correcting, and strengthening performance and results.

Financial Statement

The financial report covering a period of time (month or year) that summarizes the income and expenses ("Income and Expense Reports") and assets and liabilities ("Balance Sheet").

First to Expire, First Out (FEFO)

A distribution management system whereby contraceptives with the earliest expiration date are distributed first and contraceptives with later expiration dates are only distributed after the earlier-dated supplies have been issued.

Fixed Costs or Expenses

Costs that do not vary with the quantity of people served or services delivered, such as main office expenses, insurance, rent, or interest on a mortgage.

Fixed or Long-Term Assets

Assets that have a useful life of longer than a year, such as land, buildings, furniture, and large pieces of equipment.

Focus Group Discussion

A planned and guided discussion among the participants of a selected group, for the purpose of examining a particular issue.

Formal Training

A course of instruction that has specific learning objectives and is conducted outside the regular workplace.

Functional Allocation

An activity which presents, in chart form, the names of collaborating organizations and their primary responsibilities in various functional areas, for the purpose of revealing duplication of or gaps in services.

Fund Accounting

An accounting system that tracks expenses and revenues for different donor accounts.

Fund Balance (also known as Equity)

In a nonprofit organization, this represents the value of the revenues minus expenses.

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