AUTHENTICATED
~S. GOVERNMENT
INFORMAT ON
GPO
Department of Justice
form, contents, and order of consider-
ation of applications, including the re-
quirement in paragraph (c) of this sec-
tion that applications be submitted in
writing.
[Order No. 1892-94, 59 FR 30522, June 14, 1994,
as amended by Order No. 2601-2002, 67 FR
48361, July 24, 2002}
PART 66—UNIFORM ADMINISTRA-
TIVE REQUIREMENTS FOR GRANTS
AND COOPERATIVE AGREE-
MENTS TO STATE AND LOCAL
GOVERNMENTS
Subpart A—General
Sec,
66.1 Purpose and scope of this part.
66.2 Scope of subpart.
66.3 Definitions.
66.4 Applicability.
66.5 Effect on other issuances.
66.6 Additions and exceptions.
Subpart B—Pre-Award Requirements
66.10 Forms for applying for grants.
66.11 State plans.
66.12 Special grant or subgrant conditions
for ‘‘high-risk"’ grantees.
Subpart C—Post-Award Requirements
FINANCIAL ADMINISTRATION
66.20 Standards for financial management
systems.
66.21 Payment.
66.22 Allowable costs.
66.23 Period of availahility of funds.
66.24 Matching or cost sharing.
66.25 Program income.
66.26 Non-Federal audit.
CHANGES, PROPERTY, AND SUBAWARDS
66.30 Changes.
66.31 Real property.
66.32 Equipment.
66.33 Supplies.
66.34 Copyrights.
66.35 Subawards to debarred and suspended
parties.
66.36 Procurement.
66.37 Subgrants.
REPORTS, RECORDS, RETENTION, AND
ENFORCEMENT
66.40 Monitoring and reporting program
performance.
66.41 Financlal reporting.
66.42 Retention and access requirements [or
records.
66.43 Enforcement.
66.44 Termination for convenience.
§ 66.3
Subpart D—Afier-The-Grant Requirements
66.50 Closeout.
66.51 Later disallowances and adjustments.
66.52 Collection of amounts due.
Subpart E—Entitlement [Reserved]
AUTHORITY: 18 U.S.C. 4042, 4351-4353; 42
U.S.C. 3711 et seg., 5601 et seg., 10601 et seg.
SOURCE: Order No, 1252-88, 53 FR 8068 and
8087, Mar. 11, 1988, unless otherwise noted.
Subpart A—General
§66.1 Purpose and scope of this part.
This part establishes uniform admin-
istrative rules for Federal grants and
cooperative agreements and subawards
to State, local and Indian tribal gov-
ernments.
$66.2 Scope of subpart.
This subpart contains general rules
pertaining to this part and procedures
for control of exceptions from this
part.
§66.3 Definitions.
As used in this part:
Accrued expenditures mean the
charges incurred by the grantee during
a given period requiring the provision
of funds for:
(1) Goods and other tangible property
received;
(2) Services performed by employees,
contractors, subgrantees, subcontrac-
tors, and other payees; and
(3) Other amounts becoming owed
under programs for which no current
services or performance is required,
such as annuities, insurance claims,
and other benefit payments.
Accrued income means the sum of:
(1) Earnings during a given period
from services performed by the grantee
and goods and other tangible property
delivered to purchasers, and
(2) Amounts becoming owed to the
grantee for which no current services
or performance is required by the
grantee.
Acquisition cost of an item of pur-
chased equipment means the net in-
voice unit price of the property includ-
ing the cost of modifications, attach-
ments, accessories, or auxiliary appa-
ratus necessary to make the property
usable for the purpose for which it was
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