Department of Justice
Obligations means the amounts of or-
ders placed, contracts and subgrants
awarded, goods and services received,
and similar transactions during a given
period that will require payment by
the grantee during the same or a future
period.
OMB means the U.S. Office of Man-
agement and Budget.
Outlays (expenditures) mean charges
made to the project or program. They
may be reported on a cash or accrual
basis. For reports prepared on a cash
basis, outlays are the sum of actual
cash disbursement for direct charges
for goods and services, the amount of
indirect expense incurred, the value of
in-kind contributions applied, and the
amount of cash advances and payments
made to contractors and subgrantees,
For reports prepared on an accrued ex-
penditure basis, outlays are the sum of
actual cash disbursements, the amount
of indirect expense incurred, the value
of inkind contributions applied, and
the new increase (or decrease) in the
amounts owed by the grantee for goods
and other property received, for serv-
ices performed by employees, contrac-
tors, subgrantees, subcontractors, and
other payees, and other amounts he-
coming owed under programs for which
no current services or performance are
required, such as annuities, insurance
claims, and other benefit payments.
Percentage of completion method refers
to a system under which payments are
made for construction work according
to the percentage of completion of the
work, rather than to the grantee’s cost
incurred.
Prior approval means documentation
evidencing consent prior to incurring
specific cost.
Real property means land, including
Jand improvements, structures and ap-
purtenances thereto, excluding mov-
able machinery and equipment.
Share, when referring to the awarding
agency's portion of real property,
equipment or supplies. means the same
percentage as the awarding agency's
portion of the acquiring party's total
costs under the grant to which the ac-
quisition costs under the grant to
which the acquisition cost of the prop-
erty was charged. Only costs are to be
counted—not the value of third-party
in-kind contributions.
§ 66.3
State means any of the several States
of the United States, the District of
Columbia, the Commonwealth of Puer-
to Rico, any territory or possession of
the United States, or any agency or in-
strumentality of a State exclusive of
local governments. The term does not
include any public and Indian housing
agency under United States Housing
Act of 1987.
Subgrant means an award of financial
assistance in the form of money, or
property in lieu of money, made under
a grant by a grantee to an eligible sub-
grantee. The term includes financial
assistance when provided by contrac-
tual legal agreement, but does not in-
clude procurement purchases, nor does
it include any form of assistance which
is excluded from the definition of
“grant” in this part.
Subgrantee means the government or
other legal entity to which a subgrant
is awarded and which is accountable to
the grantee for the use of the funds
provided.
Supplies means all tangible personal
property other than ‘‘equipment’’ as
defined in this part.
Suspension means depending on the
context, either (1) temporary with-
drawal of the authority to obligate
grant funds pending corrective action
by the grantee or subgrantee or a deci-
sion to terminate the grant, or (2) an
action taken by a suspending official in
accordance with agency regulations
implementing E.O. 12549 to imme-
diately exclude a person from partici-
pating in grant transactions for a pe-
riod, pending completion of an inves-
tigation and such legal or debarment
proceedings aS may ensue.
Termination means permanent with-
drawal of the authority to obligate pre-
viously-awarded grant funds before
that authority would otherwise expire.
It also means the voluntary relinquish-
ment of that authority by the grantee
or subgrantee. ‘Termination’? does not
include:
(1) Withdrawal of funds awarded on
the basis of the grantee’s underesti-
mate of the unobligated balance in a
prior period;
(2) Withdrawal of the unobligated
balance as of the expiration of a grant;
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