§ 66.3
acquired. Other charges such as the
cost of installation, transportation,
taxes, duty or protective in-transit in-
surance, shall be included or excluded
from the unit acquisition cost in ac-
cordance with the grantee’s regular ac-
counting practices.
Administrative requirements mean
those matters common to grants in
general, such as financial management,
kinds and frequency of reports, and re-
tention of records. These are distin-
guished from “‘programmatic’’ require-
ments, which concern matters that can
be treated only on a program-by-pro-
gram or grant-by-grant basis, such as
kinds of activities that can be sup-
ported by grants under a particular
program.
Awarding agency means: ;
(1) With respect to a grant, the Fed-
eral agency, and
(2) With respect to a subgrant, the
party that awarded the subgrant.
Cash contribulions means the grant-
ee’s cash outlay, including the outlay
of money contributed to the grantee or
subgrantee by other public agencies
and institutions, and private organiza-
tions and individuals. When authorized
by Federal legislation, Federal funds
received from other assistance agree-
ments may be considered as grantee or
subgrantee cash contributions.
Contract means (except as used in the
definitions for ‘‘grant’” and “subgrant”’
in this section and except where quali-
fied by ‘‘Federal’’) a procurement con-
tract under a grant or subgrant, and
means a procurement subcontract
under a contract.
Cost sharing or matching means the
value of the third party in-kind con-
tributions and the portion of the costs
of a federally assisted project or pro-
gram not borne by the Federal Govern-
ment.
Cost-type contract means a contract or
subcontract under a grant in which the
contractor or subcontractor is paid on
the basis of the costs it incurs, with or
without a fee.
Equipment means tangible, non-
expendable, personal property having a
useful life of more than one year and
an acquisition cost of $5,000 or more
per unit. A grantee may use its own
definition of equipment provided that
28 CFR Ch, | (7-1-10 Edition)
such definition would at least include
all equipment defined above.
Expenditure report means:
(1) For nonconstruction grants, the
SF-269 “Financial Status Report’”’ (or
other equivalent report);
(2) For construction grants, the SF-
271 “Outlay Report and Request for Re-
imbursement” (or other equivalent re-
port).
Federally recognized Indian tribal gov-
ernment means the governing body or a
governmental agency of any Indian
tribe, band, nation, or other organized
group or community (including any
Native village as defined in section 3 of
the Alaska Native Claims Settlement
Act, 95 Stat 688) certified by the Sec-
retary of the Interior as eligible for the
special programs and services provided
by him through the Bureau of Indian
Affairs.
Government means a State or local
government or a federally recognized
Indian tribal government,
Grant means an award of financial as-
sistance, including cooperative agree-
ments, in the form of money, or prop-
erty in lieu of money, by the Federal
Government to an eligible grantee. The
term does not include technical assist-
ance which provides services instead of
money, or other assistance in the form
of revenue sharing, loans, loan guaran-
tees, interest subsidies, insurance, or
direct appropriations, Also, the term
does not include assistance, such as 4
fellowship or other lump sum award,
which the grantee is not required to ac-
count for.
Grantee means the government to
which a grant is awarded and which is
accountable for the use of the funds
provided. The grantee is the entire
legal entity even if only a particular
component of the entity is designated
in the grant award document.
Local government means a county,
municipality, city, town, township,
local public authority (including any
public and Indian housing agency
under the United States Housing Act of
1987) school district, special district,
intrastate district, council of govern-
ments (whether or not incorporated as
a nonprofit corporation under state
law), any other regional or interstate
government entity, or any agency or
instrumentality of a local government.
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