Illinois Administrative Code › Title 44 - GOVERNMENT CONTRACTS, GRANTMAKING, PROCUREMENT AND PROPERTY MANAGEMENT › Part 7000 - GRANT ACCOUNTABILITY AND TRANSPARENCY ACT › Subpart A - GENERAL › Section 7000.30 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
The following definitions shall apply to this Part. Unless
				  otherwise noted, statutory text is from [30 ILCS 708/15  ].
"Acquisition Cost" means the cost of the asset, including the
				  cost to ready the asset for its intended use. Acquisition cost for equipment,
				  for example, means the net invoice price of the equipment, including the cost
				  of any modifications, attachments, accessories, or auxiliary apparatus
				  necessary to make it usable for the purpose for which it is acquired.
				  Acquisition costs for software includes those development costs capitalized in
				  accordance with generally accepted accounting principles (GAAP). Ancillary
				  charges, such as taxes, duties, protective in-transit insurance, freight, and
				  installation may be included in or excluded from the acquisition cost in
				  accordance with the awardee's regular accounting practices.
"Act" or "GATA" means the Grant Accountability and
				  Transparency Act [30 ILCS 708  ].
"Administrative Rules" means the administrative rules
				  codified in the Illinois Administrative Code.
"Advance Payment" means a payment that a State awarding
				  agency or federal awarding agency makes by any appropriate payment mechanism,
				  including a predetermined payment schedule, before the awardee disburses the
				  funds for program purposes.
"Allocation" means the process of assigning a cost, or a
				  group of costs, to one or more cost objectives, in reasonable proportion to the
				  benefit provided or other equitable relationship. The process may entail
				  assigning a cost directly to a final cost objective or through one or more
				  intermediate cost objectives.
"Allowable Cost" means a cost allowable to a
				  project
(i.e., that can be paid for
using
award
funds
).
Costs
will be considered to be
				  allowable if they:
are reasonable and necessary for the performance of
				  the award;
are allocable to the specific
				  project;
are treated consistently in like circumstances to
				  federally-financed,
State-financed,
and other activities of
				  the
awardee;
conform to any limitations of the cost principles or
				  the sponsored agreement;
are accorded consistent treatment (a cost may not be
				  assigned to a
State
or federal award as a direct cost if any
				  other cost incurred for the same purpose in like circumstances has been
				  allocated to the award as an indirect cost);
are determined to be in accordance with generally
				  accepted accounting principles;
are not included as a cost or used to meet federal
				  cost-sharing or matching requirements of any other program in either the
				  current or prior period;
are not used to meet the match requirements of
				  another
State
or federal grant; and
are adequately documented.
"Assistance Listings" (formerly "Catalog of Federal Domestic
				  Assistance" or "CFDA") means the publicly available listing of federal
				  assistance programs managed and administered by the U.S. General Services
				  Administration.
"Assistance Listing Number" (formerly "CFDA Number") means a
				  unique number assigned to identify a federal Assistance Listing.
"Assistance Listing Program Title" (formerly "CFDA Program
				  Title") means the title of the program that corresponds to the federal
				  assistance listings number.
"Audit Finding" means deficiencies the auditor is required,
				  by UR section 200.516(a), to report in the schedule of findings and questioned
				  costs.
"Auditee" means any
awardee
that
				  expends State, federal,
or federal pass-through
awards that
				  must be audited
as provided in UR Subpart F (Audit
				  Requirements).
"Auditor" means an auditor who is
an
				  Illinois licensed
public accountant or a federal, State, or local
				  government audit organization that meets the general standards
				  specified
for external auditors
in generally accepted
				  government auditing standards
(GAGAS).
"Auditor" does not
				  include internal auditors of nonprofit organizations.
"Auditor General" means the Auditor General of the
				  State of Illinois.
"Award" or "Grant" means financial assistance that
				  provides support or stimulation to accomplish a public purpose. "Awards"
				  include grants and other agreements in the form of money, or property in lieu
				  of money, by the State agency or federal government to an eligible recipient.
				  "Award" does not include: technical assistance that provides services instead
				  of money; other assistance in the form of loans, loan guarantees, interest
				  subsidies or insurance; direct payments of any kind to individuals; or
				  contracts that must be entered into and administered under State or federal
				  procurement laws and regulations.
"Awardee" means a State, local government, institution of
				  higher education, or organization, whether nonprofit or for-profit, that
				  receives State, federal or federal pass-through financial assistance from a
				  State or federal agency. In this Part, "awardee", "grantee", and "non-federal
				  entity" are used interchangeably.
"Billing Rate" means a temporary indirect cost rate
				  applicable to a specified period that is used for funding, interim
				  reimbursement, and reporting indirect costs on federal or federal pass-through
				  awards pending the establishment of a final rate for the period. (See also the
				  definition of provisional rate.)
"Budget" means the financial plan for the
award
that the
State awarding agency
approves during
				  the award process or in subsequent amendments to the award.
It may
				  include the awardee's matching funds or other in-kind contributions.
"Budget Period" means the time interval from the start date
				  of a funded portion of an award to the end date of that funded portion during
				  which recipients are authorized to expend the funds awarded, including any
				  funds carried forward or other revisions pursuant to UR Section 200.308.
"Call to Action" means a communication that includes any one
				  or more of the following:
The communication states that the recipient should contact a
				  member or employee of a legislative body, or any other government official or
				  employee who may participate in the formulation of legislation, when the
				  principal purpose of the contact is lobbying.
The communication states the address, telephone number, or
				  similar information of a legislator or an employee of a legislative
				  body.
The communication provides a petition, a tear-off postcard,
				  or similar material for the recipient to communicate with any such
				  individual.
The communication specifically identifies one or more
				  legislators who will vote on the legislation, indicating that the legislator
				  will:
oppose the organization's view with respect to the
				  legislation;
be undecided with respect to the legislation;
be the recipient's representative in the legislature;
				  or
be a member of the legislative committee or subcommittee that
				  will consider the legislation.
Naming the main sponsors of the legislation for purposes of
				  identifying the legislation does not independently constitute a call to
				  action.
"Capital Assets" means tangible or intangible assets used in
				  operations having a useful life of more than one year that are capitalized in
				  accordance with GAAP. Capital assets include:
Land, buildings (facilities), equipment and intellectual
				  property (including software); and whether acquired by purchase, construction,
				  manufacture, lease-purchase or exchange, or through capital leases; and
Additions, improvements, modifications, replacements,
				  rearrangements, reinstallations, renovations or alterations to capital assets
				  that materially increase their value or useful life (not ordinary repairs and
				  maintenance).
For purposes of this Part, capital assets do not include
				  intangible right-to-use assets (per GASB) and right-to-use operating lease
				  assets (per FASB) (for example, assets capitalized that recognize a lessee's
				  right to control the use of property or equipment for a period of time under a
				  lease contract).
"Capital Expenditures" means expenditures to acquire capital
				  assets or expenditures to make additions, improvements, modifications,
				  replacements, rearrangements, reinstallations, renovations or alterations to
				  capital assets that materially increase their value or useful life.
"CAS" means the Cost Accounting Standards established by the
				  Federal Cost Accounting Standards Board.
"Catalog of State Financial Assistance" or "CSFA"
				  means the single, authoritative, statewide, comprehensive source document of
				  State financial assistance program information maintained by the Governor's
				  Office of Management and Budget
(available at
http://grants.illinois.gov
).
"Catalog of State Financial Assistance Number" or
				  "CSFA Number" means the number assigned to a State program in the CSFA. The
				  first 3 digits represent the State agency number and the last 4 digits
				  represent the program.
"Central Service Cost Allocation Plan" means the
				  documentation identifying, accumulating and allocating or developing billing
				  rates based on the allowable costs of services provided by the State or local
				  government on a centralized basis to its departments and agencies. The costs of
				  these services may be allocated or billed to users.
"CFO Council" means the federal Chief Financial Officer
				  Council (see
https://www.cfo.gov/about-the-council/
)
"Chief Accountability Officer" or "CAO" means the individual
				  appointed by the State awarding agency to serve as its liaison to GATU. The CAO
				  is responsible for the State agency's implementation of and compliance with
				  grant management rules. All State awarding agencies are required to appoint a
				  CAO in accordance with Section 50(b) of the Act.
"Claim" means, depending on the context, either:
A written demand or written assertion by one of the parties
				  to a State award or federal or federal pass-through award seeking, as a matter
				  of right:
The payment of money in a sum certain;
The adjustment or interpretation of the terms and conditions
				  of the award/grant; or
Other relief arising under or relating to a State, federal or
				  federal pass-through award/grant; or
A request for payment that is not in dispute when
				  submitted.
"Class (of Awards)" means a group of State-issued awards
				  either awarded under a specific program or group of programs or to a specific
				  type of awardee or group of awardees to which specific provisions or exceptions
				  may apply.
"Closeout" means the process by which the State awarding
				  agency determines that all applicable administrative actions and all required
				  work of the federal award or State-issued award have been completed and takes
				  the actions described in UR section 200.344 or Section 7000.440 of this
				  Part.
"Cluster of Programs" means a grouping of closely
				  related programs that share common compliance requirements. The types of
				  clusters of programs are research and development, student financial aid, and
				  other clusters. A "cluster of programs" shall be considered as one program for
				  determining major programs and, with the exception of research and development,
				  whether a program-specific audit may be elected.
"CMIA" means the federal Cash Management Improvement Act (31 U.S.C. 6501  note) and the Department of the Treasury's Rules and Procedures for
				  Efficient Federal-State Funds Transfers (31 CFR 205).
"CMS" means the Illinois Department of Central Management
				  Services.
"Compliance Supplement" means UR appendix XI.
"Comprehensive Annual Financial Report" or "CAFR" means the
				  financial report of a governmental entity. The report contains basic financial
				  statements, notes to the basic financial statements, and required supplementary
				  information (RSI), plus voluntarily provided supplementary information (SI)
				  such as an introductory section, supporting schedules with more detailed
				  financial information than is found in the financial statements, and a
				  statistical section.
"Computing Devices" means machines used to acquire, store,
				  analyze, process and publish data and other information electronically,
				  including accessories (or peripherals) for printing, transmitting and
				  receiving, or storing electronic information. (See also the definitions of
				  "Information technology systems" and "Supplies".)
"Conflict of Interest" means a situation that arises when a
				  person in a position of authority over an organization, such as an officer,
				  director or manager, may benefit financially from a decision made in that
				  capacity, including indirect benefits such as to family members or businesses
				  with which the person is closely associated.
"Conflict of Interest Policy" means a policy that defines
				  conflict of interest, identifies the classes of individuals within an
				  organization covered by the policy, facilitates disclosure of information that
				  may help identify conflicts of interest, and specifies procedures to be
				  followed in managing conflicts of interest.
"Contract" means a legal instrument by which
an awardee
purchases property or services needed to carry out the
				  project or program under an award/grant. "Contract" does not include a legal
				  instrument, even if the awardee considers it a contract, when the substance of
				  the transaction meets the definition of an award or subaward
.
"Contractor" means
a person or
entity that receives a contract
funded through grant funds
				  awarded by a State awarding agency or institution of higher education.
"Cooperative Agreement" means a legal instrument of
				  financial assistance between
a State awarding agency, federal awarding
agency or pass-through entity and
an awardee consistent with
				   31 U.S.C. 6302 through  6305
that
:
is used to enter into a relationship with the
				  principal purpose of transferring anything of value from the
State
awarding agency or pass-through entity to the
awardee
to carry out a public purpose authorized by law, but is not used to
				  acquire property or services for the
State
awarding
				  agency's
or
pass-through entity
's direct
				  b
enefit or use; and
is distinguished from a grant in that it provides for
				  substantial involvement between the
State
awarding agency or
				  pass-through entity and the
awardee
in carrying out the
				  activity contemplated by the award
.
"Cooperative Audit Resolution" means the use of audit
				  follow-up techniques that promote prompt corrective action by improving
				  communication, fostering collaboration, promoting trust, and developing an
				  understanding between the State or federal agency and the awardee. This
				  approach is based upon:
a strong commitment, by State, federal and federal
				  pass-through entity and awardee leadership, to program integrity;
State, federal and federal pass-through entities
				  strengthening partnerships and working cooperatively with awardees and their
				  auditors, and awardees and their auditors working cooperatively with State,
				  federal and pass-through entities;
a focus on current conditions and corrective action going
				  forward;
State, federal and federal pass-through entities offering
				  appropriate relief for past noncompliance when audits show prompt corrective
				  action has occurred; and
State, federal and federal pass-through agency leadership
				  sending a clear message that continued failure to correct conditions identified
				  by audits that are likely to cause improper payments, fraud, waste or abuse is
				  unacceptable and will result in sanctions.
"Corrective Action" means action taken by the auditee
				  that:
corrects identified deficiencies;
produces recommended improvements; or
demonstrates that audit findings are either invalid or do not
				  warrant auditee action.
"COSO" means the Committee of Sponsoring Organizations of the
				  Treadway Commission, a joint initiative of the Institute of Management
				  Accountants (IMA), the American Accounting Association (AAA), the American
				  Institute of Certified Public Accountants (AICPA), the Institute of Internal
				  Auditors (IIA) and Financial Executives International (FEI). COSO has
				  established an internal control model that companies and organizations use to
				  assess their control systems.
"Cost Allocation Plan" means a central service cost
				  allocation plan or public assistance cost allocation plan.
"Cost Objective" means a program, function, activity,
				  award, organizational subdivision, contract or work unit for which cost data is
				  desired and for which provision is made to accumulate and measure the cost of
				  processes, products, jobs and capital projects. A "cost objective" may be a
				  major function of the
awardee,
a particular service or
				  project, an award, or an indirect cost activity
.
"Cost Sharing" means the portion of project
				  costs
, including third-party in-kind contributions, not paid by State,
				  federal or federal pass-through
funds, unless otherwise authorized by
				  statute.
(See also the definition of matching.)
"
Data Universal Numbering System Number" or
				  "DUNS number" means a unique nine-digit identification number provided by Dun
				  & Bradstreet for each physical location of the grantee's
				  organization.
"Development" is the systematic use of knowledge and
				  understanding gained from research directed toward the production of useful
				  materials, devices, systems or methods, including design and development of
				  prototypes and processes.
"Direct Costs" means costs that can be identified
				  specifically with a particular final cost objective, such as a
				  State,
federal or federal pass-through award or a particular
				  sponsored project, an instructional activity, or any other institutional
				  activity, or that can be directly assigned to such activities relatively easily
				  with a high degree of accuracy.
"Direct Lobbying" means any attempt to influence legislation
				  or executive action through communications with:
any member or staff of a legislative or executive
				  body;
any governmental official or employee (other than a member or
				  employee of a legislative or executive body) who may participate in formulating
				  legislation, but only if the principal purpose of the communication is to
				  influence legislation or executive action; or
the general public.
The communications must refer to specific legislation or
				  executive action and must reflect a view on the legislation or executive
				  action. (See  26 CFR 56.4911-2(b).)
"Disallowed Costs" means charges to a State, federal or
				  federal pass-through award determined by the State awarding agency or the
				  federal awarding agency to be unallowable, in accordance with the applicable
				  State or federal statutes or regulations, or the terms and conditions of the
				  State, federal or federal pass-through award.
"Discretionary Grant" means an award for which the State or
				  federal agency or pass-through entity may exercise judgment (discretion) in
				  determining the recipient and the amount of the award and may be issued under a
				  competitive application process.
"Eligible Applicant" means any organization that meets the
				  eligibility requirements listed in the Notice of Funding Opportunity.
"Equipment" means tangible personal property
				  (including information technology systems) having a useful life of more than
				  one year and a per-unit acquisition cost that equals or exceeds the lesser of
				  the capitalization level established by the awardee for financial statement
				  purposes or $5,000.
"Exception" means a statute- or regulation-driven deviation
				  from the grant requirements specified in the UR. The State awarding agency's
				  requirements may be more restrictive but cannot be less restrictive than the
				  UR. Exceptions are program-specific and authorized on a case-by-case basis in
				  accordance with Section 7000.60.
"Executive" means, with respect to an organization, the
				  officers, managing partners, or any other employees in management positions.
				  "Executive" means, with respect to the federal government, the executive
				  branch.
"Executive Branch" means that branch of
				  State
or federal
government that is under the jurisdiction of
				  the Governor
or the President, respectively.
"Expenditures" means charges made by an awardee to a project
				  or program for which a State, federal or federal pass-through award was
				  received.
The charges may be reported on a cash or accrual basis, as
				  long as the methodology is disclosed and is consistently applied.
For reports prepared on a cash basis, expenditures are the
				  sum of:
Cash disbursements for direct charges for property and
				  services;
The amount of indirect expense charged;
The value of third-party in-kind contributions applied;
				  and
The amount of cash advance payments and payments made to
				  awardees.
For reports prepared on an accrual basis, expenditures are
				  the sum of:
Cash disbursements for direct charges for property and
				  services;
The amount of indirect expense incurred;
The value of third-party in-kind contributions applied;
				  and
The net increase or decrease in the amounts owed by the
				  awardee for:
Goods and other property received;
Services performed by employees, contractors, subrecipients
				  and other payees; and
Programs for which no current services or performance are
				  required, such as annuities, insurance claims or other benefit payments.
"FAIN" means the unique federal award identification number
				  assigned to each federal award issued to a particular awardee.
"FAR" means the Federal Acquisition Regulation (48 CFR 1).
"F&A Costs" means facilities and administrative costs
				  (see also the definition of indirect costs).
"Federal Agency" means
an "agency" as defined at  5 U.S.C. 551(1)  and further clarified by  5 U.S.C. 552(f).
"Federal Award" means:
the federal financial assistance that an
awardee
receives directly from a federal awarding agency or indirectly
				  from a pass-through entity
;
the cost-reimbursement contract under the Federal
				  Acquisition Regulations that an
awardee
receives directly from
				  a federal awarding agency or indirectly from a pass-through entity
;
or
the instrument setting forth the terms and conditions
				  when the instrument is the Grant Agreement, Cooperative Agreement, other
				  agreement for assistance, or cost-reimbursement contract awarded under
				  FAR.
"Federal Award" does not include other contracts that
				  a federal agency uses to buy goods or services from a contractor or a contract
				  to operate federal government owned, contractor-operated facilities.
(See also definitions of financial assistance, Grant Agreement and Cooperative
				  Agreement.)
"Federal Awarding Agency" means the federal agency
				  that provides a federal award directly to an
awardee.
"Federal Award Date" means the date the federal award is
				  signed by the authorized official of the federal awarding agency.
"Federal Excluded Parties List" or "SAM Exclusions" means the
				  parties listed on the governmentwide exclusions in the System for Award
				  Management (
https://www.sam.gov
), as
				  described in UR appendix II, paragraph (H).
"Federal Financial Assistance" means financial assistance, as
				  defined in this Section, offered to an awardee by a federal agency.
"Federal Fiscal Year" means the period beginning on October 1
				  and ending on September 30.
"Federal Interest" means, when used in connection
				  with the acquisition or improvement of real property, equipment or supplies
				  under a federal
or federal pass-through
award, the dollar
				  amount that is the product of the federal share of total project costs and
				  current fair market value of the property, improvements, or both to the extent
				  the costs of acquiring or improving the property were included as project
				  costs.
"Federal Program" means all federal awards that are
				  assigned a single number in the
publicly available listing for federal
				  assistance programs managed and administered by the General Services
				  Administration, formerly known as the Catalog of Federal Domestic Assistance
				  (
CFDA). When no
Assistance Listing
number is assigned,
				  all federal awards made for the same purpose from the same agency to awardees
				  should be combined and considered one program. "Federal program" can also mean
				  a cluster of programs,
as defined in this Section.
"Federal Share" means the portion of the total
				  project costs that are paid by federal funds.
"Fee-for-Service" means payments for Medicaid services that
				  are made on the basis of a rate, unit cost or allowable cost incurred and are
				  based on a statement or bill as required by the administering State or federal
				  agency.
"FFATA" means the Federal Funding Accountability and
				  Transparency Act.
"Final Cost Objective" means a cost objective that
				  has allocated to it both direct and indirect costs and, in the
awardee's
accumulation system, is one of the final accumulation points,
				  such as a particular award, internal project or other direct activity
				  of
an awardee.
"Final Rate" means an indirect cost rate applicable to a
				  specified past period that is based on the actual costs of the period. A final
				  rate is not subject to adjustment.
"Financial Assistance" means the
				  following:
For grants and Cooperative Agreements, "Financial
				  Assistance" means assistance that non-federal entities receive or administer in
				  the form of:
grants;
Cooperative Agreements;
non-cash contributions or donations of property,
				  including donated surplus property;
direct appropriations;
food commodities; and
other financial assistance, except assistance
				  non-federal entities receive or administer in the form of loans, loan
				  guarantees, interest subsidies, and insurance.
For purposes of UR subpart F,
"Financial Assistance"
				  also includes
federal
assistance that non-federal entities
				  receive or administer in the form of loans, loan guarantees, interest subsidies
				  and insurance.
"Financial Assistance" does not include amounts
				  received as reimbursement for services rendered to individuals.
"Fixed Amount Award" means a type of Grant Agreement
				  under which the federal or State awarding agency or pass-through entity
				  provides a specific level of support without regard to actual costs incurred
				  under the award. "Fixed Amount Awards" reduce some of the administrative burden
				  and recordkeeping requirements for both the awardee and
the State
awarding agency or pass-through entity. Accountability is based
				  primarily on performance and results.
"Fixed Rate" means an indirect cost rate that has the same
				  characteristics as a predetermined rate, except that the difference between the
				  estimated costs and the actual costs of the period covered by the rate is
				  carried forward as an adjustment to the rate computation of a subsequent
				  period. (See UR appendix VII, subsection B.)
"Fixed-Rate Grant" means a type of Grant Agreement for
				  non-Medicaid services in which reimbursement is made on the basis of a rate,
				  unit cost or allowable cost incurred and is supported by a bill or
				  statement.
"FOIA" means the Illinois Freedom of Information Act or the
				  federal Freedom of Information Act, as applicable.
"Foreign Organization" means an entity that
				  is:
a public or private organization, located in a
				  country other than the United States and its territories, that is subject to
				  the laws of the country in which it is located, irrespective of the citizenship
				  of project staff or place of performance;
a private nongovernmental organization, located in a
				  country other than the United States, that solicits and receives cash
				  contributions from the general public;
a charitable organization, located in a country other
				  than the United States, that is nonprofit and tax exempt under the laws of its
				  country of domicile and operation, but is not a university, college, accredited
				  degree-granting institution of education, private foundation, hospital,
				  organization engaged exclusively in research or scientific activities, church,
				  synagogue, mosque, or other similar entity organized primarily for religious
				  purposes; or
an organization, located in a country other than the
				  United States, not recognized as a foreign public entity.
"Foreign Public Entity" means:
a foreign government or foreign governmental
				  entity;
a public international organization that is entitled
				  to enjoy privileges, exemptions, and immunities as an international
				  organization under the International Organizations Immunities
				  Act;
an entity owned, in whole or in part, or controlled
				  by a foreign government; or
any other entity consisting wholly or partially of
				  one or more foreign governments or foreign governmental
				  entities.
"Formula-Based Grant" means a grant or award that is
				  determined by a formula established in federal or State statute or rule.
"FR" means the Federal Register (
http://www.federalregister.gov
).
"GASB" means the Governmental Accounting Standards
				  Board.
"GATA" means the Grant Accountability and Transparency Act
				  [30 ILCS 708  ].
"GATA Fund" means the revolving fund administered by GOMB to
				  allocate expenses to State agencies for costs incurred to comply with the UR
				  and GATA and Budgeting for Results (BFR). The GATA Fund allocation to State
				  agencies is based on a proportionate share of GATU expenses incurred, as
				  determined by the CSFA program and award/grant data and the proportionate share
				  of BFR expenses incurred, as determined by the Illinois Performance Reporting
				  System (IPRS). The GATA Fund is established pursuant to Section 55(b) of the
				  Act.
"GATU" means the Grant Accountability and Transparency Unit
				  within the Illinois Governor's Office of Management and Budget.
"General Purpose Equipment" means equipment that is not
				  limited to research, medical, scientific or other technical activities.
				  Examples include office equipment and furnishings, modular offices, telephone
				  networks, information technology equipment and systems, air conditioning
				  equipment, reproduction and printing equipment, and motor vehicles. (See also
				  the definitions of equipment and special purpose equipment.)
"Generally Accepted Accounting Principles" or "GAAP"
				  means accounting standards issued by the Government Accounting Standards Board
				  and the Financial Accounting Standards Board.
"Generally Accepted Auditing Standards" or "GAAS" means the
				  accounting standards issued by the Public Company Accounting Oversight
				  Board.
"Generally Accepted Government Auditing Standards" or
				  "GAGAS",
also known as the Yellow Book,
means generally
				  accepted government auditing standards issued by the Comptroller General of the
				  United States that are applicable to financial audits.
"GFRA" means the Illinois Grant Funds Recovery Act.
"GOCO" means a State or federal government-owned,
				  contractor-operated facility.
"GOMB" means the Illinois Governor's Office of Management and
				  Budget.
"GMS" means the statewide grant management system which
				  contains the functionality of templates as applicable and per GATU
				  instruction.
"Grant Agreement" means a legal instrument of
				  financial assistance between a State awarding agency or
a federal
				  awarding agency
and
an awardee
that
:
is used to enter into a relationship, the principal
				  purpose of which is to transfer anything of value from the
State
awarding agency or
a federal awarding agency
to
				  the
awardee
to carry out a public purpose authorized by law
				  and not to acquire property or services for the
State or federal
awarding agency's direct benefit or use; and
is distinguished from a Cooperative Agreement in that
				  it does not provide for substantial involvement between the
State
awarding agency or
the federal awarding agency
and the
				  awardee in carrying out the activity contemplated by the award.
"Grant Agreement" does not include an agreement that
				  provides only direct cash assistance to an individual, a subsidy, a loan, a
				  loan guarantee or insurance.
"Grant Application" means a specified form that is
				  completed by
a potential grantee
in connection with a request
				  for a specific funding opportunity or a request for financial support of a
				  project or activity.
"Grantee" means a State, local government, institution of
				  higher education, or organization, whether nonprofit or for-profit, that
				  receives State, federal or federal pass-through financial assistance from a
				  State or federal agency. In this Part, "awardee", "grantee", and "non-federal
				  entity" are used interchangeably.
"Grantee Compliance Enforcement System" or "GCES" means the
				  statewide, uniform framework for State awarding agencies to manage occurrences
				  of non-compliance with grant requirements by using the Illinois Stop Payment
				  List. The GCES is available in the Resource Library at
www.grants.illinois.gov
.
"Grantee Portal" means the internet-based platform used by
				  the State to conduct registration, pre-qualification and fiscal and
				  administrative risk assessments of entities that seek to receive an award from
				  a State awarding agency. Awardees use the Grantee Portal to monitor and
				  maintain qualified status. The Grantee Portal is accessed at
				  https://grants.illinois.gov/portal/.
"HFS Suspended List" or "Illinois Medicaid Sanctions List"
				  means the list, maintained by the Illinois Department of Healthcare and Family
				  Services, of persons and entities who are debarred, suspended or otherwise
				  excluded from the receipt of federally financed Medicaid. The list may be
				  viewed on the HFS website at
http://www.state.il.us/agency/oig/sanctionlist.asp
.
"Hospital" means a facility licensed as a hospital
				  under the law of any state or a facility operated as a hospital by the United
				  States, a state, or a subdivision of a state.
"Illinois Stop Payment List" or the "
Illinois
				  Debarred and Suspended List
"
means the list maintained by the
				  Governor's Office of Management and Budget that contains the names of those
				  individuals and entities that are ineligible, either temporarily or
				  permanently, to receive grant funds,
regardless of source,
from a State awarding agency
. The Illinois Stop Payment List
				  is internally available to authorized State of Illinois personnel. It is a
				  centralized repository for cross-agency information sharing to improve the
				  grantee risk assessment process and enhance fiscal management transparency. The
				  Illinois Stop Payment List is a component of the GCES.
"Improper Payment" means any payment that should not have
				  been made or that was made in an incorrect amount (including overpayments and
				  underpayments) under statutory, contractual, administrative, or other legally
				  applicable requirements. "Improper payment" includes any payment to an
				  ineligible party, any payment for an ineligible good or service, any duplicate
				  payment, any payment for a good or service not received (except when these
				  payments are authorized by federal statute), any payment that does not account
				  for credit for applicable discounts, and any payment in which insufficient or
				  lack of documentation prevents a reviewer from discerning whether a payment was
				  proper.
"In Relation to Opinion" means required auditing standards
				  for Supplementary Information in Relation to the Financial Statements as a
				  Whole. Statements on Auditing Standards set forth the auditor's
				  responsibilities when the auditor of financial statements is engaged to perform
				  audit procedures and report on whether the supplemental information
				  accompanying the financial statement is fairly stated, in all material
				  respects, in relation to the financial statements as a whole. For a copy of the
				  Statements of Auditing Standards, see Clarified Statements on Auditing
				  Standards at
www.aicpa.org
.
"
Indirect
(Facilities & Administrative
				  (F&A))
Costs
" or "Indirect Facilities and Administrative
				  Costs"
means those costs incurred for a common or joint purpose
				  benefitting more than one cost objective, and not readily assignable to the
				  cost objectives specifically benefitted without effort disproportionate to the
				  results achieved
. To facilitate equitable distribution of indirect
				  expenses to the cost objectives served, it may be necessary to establish a
				  number of pools of indirect costs. Indirect cost pools must be distributed to
				  benefitted cost objectives on bases that will produce an equitable result in
				  consideration of relative benefits derived. (See also the definition of F&A
				  costs.)
"Indirect Cost Rate Negotiator" means the vendor contracted
				  with the Governor's Office of Management and Budget to review indirect cost
				  rate proposals and collaborate with State agency subject matter experts and the
				  Grant Accountability and Transparency Unit to establish awardee indirect cost
				  rates and elections.
"Indirect Cost Rate Proposal" means the documentation
				  prepared by an awardee to substantiate its request for the establishment of an
				  indirect cost rate for the reimbursement of indirect costs. This proposal
				  provides the basis for the review and negotiation leading to the establishment
				  of an organization's indirect cost rate.
"Indirect Cost Rate System" means the internet-based,
				  centralized, statewide framework for awardees to negotiate an indirect cost
				  rate or make an indirect cost rate election.
"Information Technology Systems" means computing devices,
				  ancillary equipment, software, firmware, and similar procedures, services
				  (including support services), and related resources.
"Inspector General" means the Office of Executive
				  Inspector General
for Agencies of the Illinois Governor.
"Institution of Higher Education" means an educational
				  institution of the State that:
admits as regular students only persons who have a
				  certificate of graduation from a school providing secondary education, or the
				  recognized equivalent;
is legally authorized within the State to provide a program
				  of education beyond secondary education;
provides an education program for which the institution
				  awards a bachelor's degree or provides not less than a 2-year program that is
				  acceptable for full credit toward such a degree, or awards a degree acceptable
				  for admission to a graduate or professional degree program;
is a public or other nonprofit institution; and
is accredited by a nationally recognized accrediting agency
				  or associate, or is an institution that has been granted pre-accreditation
				  status by such an agency or association. (See  20 U.S.C. 1001.)
"Intangible Property" means property having no physical
				  existence, such as trademarks, copyrights, patents and patent applications and
				  property, such as loans, notes and other debt instruments, lease agreements,
				  stock and other instruments of property ownership (whether the property is
				  tangible or intangible).
"Intermediate Cost Objective" means a cost objective that is
				  used to accumulate indirect costs or service center costs that are subsequently
				  allocated to one or more indirect cost pools or final cost objectives. (Also
				  see the definitions of cost objective and final cost objective.)
"Internal Controls for Non-Federal Entities" means a process,
				  implemented by an awardee, designed to provide reasonable assurance regarding
				  the achievement of objectives in the following categories:
Effectiveness and efficiency of operations;
Reliability of reporting for internal and external use;
				  and
Compliance with applicable laws and regulations.
"Internal Control Questionnaire" or "ICQ" means the financial
				  and administrative risk assessment tool centrally used to assess an
				  organization's fiscal and administrative risk profile. The automated ICQ is
				  available through the Grantee Portal.
"IRC" means the Internal Revenue Code.
"Legislation" means action by Congress, any state
				  legislature, any local council, or similar legislative body, or by the public
				  in a referendum, ballot initiative, constitutional amendment, or similar
				  procedure. "Legislation" includes a proposed treaty required to be submitted by
				  the President to the U.S. Senate for its advice and consent from the time the
				  President's representative begins to negotiate its position with the
				  prospective parties to the proposed treaty. (See  26 CFR 56.4911-2(d)(1)(i).)
"Lobbying" means communication that is intended to influence
				  legislation or executive action. (See the definitions of legislation, specific
				  legislation, direct lobbying and grassroots lobbying and  26 CFR 56.4911-2)
"Local Government" means any entity defined as a unit
				  of local government by Article VII, Section 1 of the Illinois Constitution and
				  includes school districts.
"Maintenance of Effort" means a requirement contained in a
				  program's authorizing legislation or program regulations stating that, to
				  receive federal grant funds, a recipient must agree to maintain a specified
				  level of financial effort for the grant from its own resources and other
				  non-federal sources.
"Major Program" means a
State or
federal program determined by the auditor to be a major program in
				  accordance with
UR section 200.518
or a program identified as
				  a major program by a
State
awarding agency in accordance with
				  UR section 200.503
.
"Management Decision" means the evaluation by the State
				  awarding agency or the federal awarding agency of the audit findings and
				  corrective action plan and the issuance of a written decision to the auditee as
				  to what corrective action is necessary.
"Mandatory Formula-Based Grant" or "Mandatory Grant" means
				  noncompetitive grant funding that is allocated to recipients based upon a set
				  of pre-existing criteria, such as population or other census criteria; all
				  applicants who meet the minimum requirements of the application process are
				  entitled to receive money.
"Matching" means third-party in-kind contributions and the
				  portion of project costs not paid by federal funds, unless otherwise authorized
				  by statute. (See the definition of cost sharing.)
"Merit Review Policy" means the federally required
				  application review process mandated for all discretionary State and federal
				  pass-through awards (UR section 200.205).
"Micro-Purchase" means a purchase of supplies or services
				  using simplified acquisition procedures (see Section 7000.30),  the aggregate
				  amount of which does not exceed the micro-purchase threshold. Micro-purchase
				  procedures comprise a subset of an awardee's small purchase procedures. The
				  awardee uses these procedures to expedite the completion of its lowest-dollar
				  small purchase transactions and minimize the associated administrative burden
				  and cost. The micro-purchase threshold for federally-funded grants is set under
				  FAR in  48 CFR 2  subpart 2.1. It is $10,000 except as otherwise discussed in
				  subpart 2.1, but this threshold is periodically adjusted for inflation. The
				  Illinois small purchase threshold is set by the appropriate Chief Procurement
				  Officer (CPO) under Section 20-20(c) of the Illinois Procurement Code and
				  published in this Title 44 by each CPO. Micro-purchase rules apply to local
				  government and non-profit awardees. State agencies are subject to the Illinois
				  Procurement Code.
"Modified Total Direct Cost" or "MTDC" means all direct
				  salaries and wages, applicable fringe benefits, materials and supplies,
				  services, travel, and subawards up to the first $25,000 of each subaward
				  (regardless of the period of performance of the subawards under the award).
				  MTDC excludes equipment, capital expenditures, charges for patient care, rental
				  costs, tuition remission, scholarships and fellowships, participant support
				  costs, and the portion of each subaward that exceeds $25,000. Other items may
				  only be excluded when necessary to avoid a serious inequity in the distribution
				  of indirect costs, and with the approval of the cognizant agency for indirect
				  costs.
"Negotiated Rate" means the indirect (F&A) cost rate
				  negotiated with and accepted by the federal or State awarding agency. Under the
				  rate agreement, negotiated rates include final, fixed and predetermined rates
				  and exclude provisional rates.
"NDFI" means the Non-Discretionary Funding Information
				  generated from the CSFA.
"No-Cost Extension" means an extension of an active award
				  that does not increase the total amount of the award.
"Non-Federal Entity" means a state, local government,
				  institution of higher education, or organization, whether nonprofit or
				  for-profit, that
receives
State, federal
or federal
				  pass-through financial assistance from a State or federal agency. In this Part,
				  the term "awardee", "grantee", and "non-federal entity" are used
				  interchangeably.
"Nonprofit Organization" means any corporation,
				  trust, association, cooperative or other organization, not including
				  institutions of higher education, that:
is operated primarily for scientific, educational,
				  service, charitable or similar purposes in the public interest;
is not organized primarily for profit;
				  and
uses net proceeds to maintain, improve or expand the
				  operations of the organization.
"NOSA" means the Notice of State-Issued Award issued by a
				  State awarding agency. The NOSA may be contained in one or more
				  system-generated notifications through the statewide grant management
				  system.
"Notice of Funding Opportunity" or "NOFO" means an agency's
				  formally issued announcement of the availability of State, federal or federal
				  pass-through funding through one of its financial assistance programs. The
				  announcement provides eligibility and evaluation criteria, funding
				  preferences/priorities, the submission deadline, and information on how to
				  obtain an application for the funding opportunity.
"Obligations", when used in connection with
an awardee's
utilization of funds under an award,
				  means:
orders placed for property and
				  services;
contracts and subawards; and
similar transactions, during a given period that
				  require payment by the awardee during the same or future
				  period.
"Office of Management and Budget" or "OMB" means
				  the
federal
Office of Management and Budget of the Executive
				  Office of the President.
"Oversight Agency for Audit",
for
				  federally-funded awards,
means the federal awarding agency that
				  provides the predominant amount of funding directly to an awardee not assigned
				  a cognizant agency for audit. When there is no direct funding, the awarding
				  agency that is the predominant source of pass-through funding must assume the
				  oversight responsibilities. The duties of the oversight agency for audit and
				  the process for any reassignments are described in
UR section
				  200.513(b). For State-issued awards, "oversight agency for audit" is the State
				  Cognizant Agency.
"Participant Support Costs" means direct costs for items such
				  as stipends or subsistence allowances, travel allowances, and registration fees
				  paid to or on behalf of participants or trainees (but not employees) in
				  connection with conferences or training projects.
"Pass-Through Entity" means a non-federal entity that
				  provides a subaward to a subrecipient to carry out part of a
				  program.
"Performance Goal" means a target level of performance
				  expressed as a tangible, measurable objective or as a qualitative standard,
				  value or rate. A performance goal includes a performance indicator, a target,
				  and a time period, and must be expressed in an objective, quantifiable or
				  measurable form when possible. When necessary, a State awarding agency and an
				  awardee shall use an alternative performance goal (such as a set of milestones)
				  described in a way that makes it possible to discern whether progress is being
				  made toward that goal.
"Period of Performance" means the total estimated time
				  interval between the start of an Initial State or federal pass-through award
				  and the planned end date, which may include one or more funded portions or
				  budget periods. Identification of the Period of Performance in the award per UR
				  200.332 for federal pass-through awards and Section 7000.370 of this Part does
				  not commit the State awarding agency to fund the award beyond the currently
				  approved budget period.
"Personal Property" means property other than real property.
				  It may be tangible, having physical existence, or intangible.
"Personally Identifiable Information" or "PII" means
				  information that can be used to distinguish or trace an individual's identity,
				  either alone or when combined with other personal or identifying information
				  that is linked or linkable to a specific individual. Some information that is
				  considered to be PII is available in public sources such as telephone books,
				  public websites, and university listings. This type of information is
				  considered to be public PII and includes, for example, first and last name,
				  address, work telephone number, email address, home telephone number, and
				  general educational credentials. The definition of PII is not anchored to any
				  single category of information or technology. Rather, it requires a
				  case-by-case assessment of the specific risk that an individual can be
				  identified. Non-PII can become PII whenever additional information is made
				  publicly available, in any medium and from any source that, when combined with
				  other available information, could be used to identify an individual.
"Predetermined Rate" means an indirect cost rate, applicable
				  to a specified current or future period, usually the organization's fiscal
				  year. The rate is based on an estimate of the costs to be incurred during the
				  period. A predetermined rate is not subject to adjustment.
"Prior Approval" or "Prior Written Approval" means an
				  authorization by one party, provided in writing to another party, to proceed in
				  a specified manner.
"Private Award" means an award from a person or
				  entity other than a State or federal entity
or federal pass-through
				  entity.
Private awards are not subject to GATA.
"Program Income" means gross income received by the awardee
				  directly generated by a supported activity, or earned only as a result of the
				  federal award during the period of performance, except as provided in UR
				  section 200.307(f) or Section 7000.120(c)(4) of this Part, as applicable (also
				  see the definition of period of performance). "Program income" includes, but is
				  not limited to, income from:
fees for services performed;
the use or rental of real or personal property acquired under
				  State, federal or federal pass-through entity awards;
the sale of commodities or items fabricated under a State,
				  federal or federal pass-through entity award;
license fees and royalties on patents and copyrights;
				  and
principal and interest on loans made with State, federal or
				  federal pass-through entity award funds.
Interest earned on advances of State, federal or federal
				  pass-through entity award funds is not program income. Except as otherwise
				  provided in State or federal statutes, regulations, or the terms and conditions
				  of the federal award, program income does not include rebates, credits,
				  discounts or interest earned on any rebates, credits or discounts.
"Project Cost" means total allowable costs incurred
				  under an award and all required cost sharing and voluntary committed cost
				  sharing, including third-party contributions.
"Property" means real property or personal
				  property.
"Protected Personally Identifiable Information" or "Protected
				  PII" means an individual's first name or first initial and last name in
				  combination with any one or more types of information, including, but not
				  limited to, the following:
social security number;
passport number;
credit card numbers;
security clearances;
bank numbers;
biometrics;
date and place of birth;
mother's maiden name;
criminal, medical and financial records; and
educational transcripts.
"Protected PII" does not include PII that is required by law
				  to be disclosed. (See also the definition of Personally Identifiable
				  Information.)
"Provisional Rate" means a temporary indirect cost rate
				  applicable to a specified period that is used for funding, interim
				  reimbursement, and reporting indirect costs on State, federal or federal
				  pass-through entity awards pending the establishment of a final rate for the
				  period.
"Public Institutions of Higher Education" means
the
				  University of Illinois: Southern Illinois University: Chicago State University:
				  Eastern Illinois University; Governors State University; Illinois State
				  University; Northeastern Illinois University; Northern Illinois University;
				  Western Illinois University; the public community colleges of the State and any
				  other public universities, colleges and community colleges now or hereafter
				  established or authorized by the General Assembly.
[110 ILCS
				  205/1  ]
"Questioned Cost" means a cost that is questioned by the
				  auditor because of an audit finding:
That resulted from a violation or possible violation of a
				  statute, regulation, or the terms and conditions of a State or federal award,
				  including for funds used to match State or federal funds;
When the costs, at the time of the audit, are not supported
				  by adequate documentation; or
When the costs incurred appear unreasonable and do not
				  reflect the actions a prudent person would take in the circumstances.
"Real Property" means land, including land improvements,
				  structures and appurtenances on the land, but excludes moveable machinery and
				  equipment.
"Recipient" means
an entity that receives a
				  State or federal award
directly from
a State or federal
agency to carry out an activity under an
award
program. "Recipient" does not include subrecipients.
(See the
				  definition of non-federal entity.)
"Research and Development "
or "R&D"
means all research activities, both basic and applied, and all
				  development activities that are performed by awardees
. The term
				  "research" also includes activities involving the training of individuals in
				  research techniques when these activities use the same facilities as other
				  research and development activities and when these activities are not included
				  in the instruction function. "Research'' is defined as a systematic study
				  directed toward fuller scientific knowledge or understanding of the subject
				  studied. "Development'' is the systematic use of knowledge and understanding
				  gained from research directed toward the production of useful materials,
				  devices, systems or methods, including design and development of prototypes and
				  processes.
"SAM" means the federal System for Award Management (
https://www.sam.gov
). Illinois uses SAM.gov
				  as the federal clearinghouse for qualification verification of potential
				  awardees.
"SAIN" means the unique State-issued award identification
				  number assigned to each State-issued award. The SAIN is system-generated
				  through the CSFA.
"Simplified Acquisition Threshold" means the dollar amount
				  below which an awardee may purchase property or services using small purchase
				  methods. Awardees adopt small purchase procedures to expedite the purchase of
				  items costing less than the simplified acquisition threshold. The simplified
				  acquisition threshold is set by 48 CFR subpart 2.1(Definitions) and adjusted
				  for inflation in accordance with  41 U.S.C. 1908. The current simplified
				  acquisition threshold for federal and federal pass-through entity awardees is
				  at or below $250,000. The simplified acquisition threshold applies to local
				  government and non-profit awardees receiving direct federal funding or federal
				  pass-through funding. State agencies and awardees receiving State funding are
				  subject to the Illinois Procurement Code. (See the definition of
				  micro-purchase.)
"Single Audit Act" means the federal Single Audit Act
				  Amendments of 1996.
"Special-Purpose Equipment" means equipment that is used only
				  for research, medical, scientific or other technical activities. Examples of
				  special-purpose equipment include microscopes, x-ray machines, surgical
				  instruments, and spectrometers.
"Specific Legislation" means both legislation that has
				  already been introduced in a legislative body and a specific legislative
				  proposal that an organization either supports or opposes. In the case of a
				  referendum, ballot initiative, constitutional amendment, or other measure that
				  is placed on the ballot by petitions signed by a required number or percentage
				  of voters, an item becomes "Specific Legislation" when the petition is first
				  circulated among voters for signature.
"State Agency" means an
Illinois agency
				  under the Governor that is authorized to issue awards of State funds or awards
				  of federal funds as a pass-through entity. Illinois agencies not under the
				  Governor and not statutorily required to follow GATA but choose to do so are
				  also considered State agencies for purposes of this Part. For purposes of GATA,
				  "State Agency" does not include public institutions of higher education.
"
State Awarding Agency
" means a State agency
				  that provides an award to a non-federal entity. "State awarding agency" has the
				  same meaning as "State grantmaking agency".
"State Cognizant Agency" or "SCA" means
the
				  State awarding
agency designated to carry out the responsibilities
				  described in UR sections
200.513(Responsibilities), 200.205 (State
				  awarding agency review of risk posed by applicants), 200.207 (specific
				  conditions for the fiscal and administrative risk assessment) and 200.213 (suspension and debarment), and appendices III through VII and IX to part 200,
				  and GATA Section 25(6) (recipient/subrecipient prequalification requirements).
				  The State of Illinois uses these State cognizant agencies as the State
				  cognizant agencies for audit, indirect cost, prequalification and fiscal and
				  administrative risk assessment. Grantees are informed of their SCA through the
				  Grantee Portal. SCA assignments are also documented for State agency personnel
				  on the GATA implementation website.
"State Fiscal Year" means the period beginning on July 1 and
				  ending on June 30.
"State-Issued Award" means:
the State financial assistance that an awardee receives
				  directly from a State awarding agency; or
the instrument setting forth the terms and conditions when
				  the instrument is the Grant Agreement, Cooperative Agreement or other agreement
				  for assistance.
The funding source of the State-issued award can be federal,
				  federal pass-through, State, or a combination of those sources.
"State-Issued Award" does not include the following:
contracts issued pursuant to the Illinois Procurement Code
				  that a State agency uses to buy goods or services from a contractor or a
				  contract to operate State government-owned, contractor-operated
				  facilities;
agreements that meet the definition of "contract" under  2 CFR 200.1 and  2  CFR 200.331, which a State agency uses to procure goods or services
				  but are exempt from the Illinois Procurement Code due to an exemption listed
				  under  30 ILCS 500/1-10, or pursuant to a disaster proclamation, executive
				  order, or any other exemption permitted by law;
amounts received for services rendered to an
				  individual;
Cooperative Research and Development Agreements;
an agreement that provides only direct cash assistance to an
				  individual;
a subsidy;
a loan;
a loan guarantee; or
insurance.
(See also definitions of financial assistance, Grant
				  Agreement, and Cooperative Agreement.)
"State Interest" means the acquisition or improvement
				  of real property, equipment or supplies under a State-issued
award
, the dollar amount that is the product of the State share of the
				  total project costs and current fair market value of the property,
				  improvements, or both, to the extent the costs of acquiring or improving the
				  property were included as project costs.
"State Program" means all State-issued awards that
				  are assigned a single number in the CSFA or a cluster of
				  programs.
"State Share" means the portion of the total project costs
				  that are paid by State funds.
"State Staff Inquiry Screen" means the intranet-based,
				  centralized system used internally by the State of Illinois to manage pre- and
				  post-award requirements of awardees.
"Stop Payment Status" means the status of a grantee that is
				  ineligible, either temporarily or permanently, to receive grant funds from the
				  State due to non-compliance with grant requirements. (See also GCES).
"Strategic Objective" means a goal that is usually
				  outcome-oriented to reflect core mission and service-related functions.
				  Stewardship and related objectives may be established to communicate the
				  breadth of agency efforts. Strategic objectives may be described in strategic
				  plans and on performance.gov as:
Mission/Service-Focused. A type of strategic objective that
				  expresses more specifically the path an agency plans to follow to achieve or
				  make progress on a single strategic goal. Mission-focused strategic objectives
				  typically reflect the core functions and activities of the agency based on
				  statutory or leadership priorities that drive their efforts in addressing
				  pressing relevant national problems, needs, and challenges. For programs that
				  deliver direct services to customers, this may also include the objective of
				  providing a good experience for customers, and is therefore service-focused.
				  Service-focused objectives are activities that reflect the interactions between
				  individual citizens or businesses and State or federal agencies in providing
				  direct services on behalf of the State or federal government and which is core
				  to the mission of the agency.
Mission/Service-Focused (Crosscutting/Other). A type of
				  strategic objective that is not directly tied to a single strategic goal, but
				  may be tied to several or none. In some circumstances, agencies perform
				  statutory or crosscutting activities that are not closely tied to a single
				  strategic goal.
Stewardship-Focused. A type of strategic objective that
				  reflects the agency's activities and responsibilities to provide appropriate
				  safeguards in executing mission- and service-related activities effectively and
				  efficiently, including minimizing instances of waste, fraud, and abuse. These
				  objectives typically communicate improvement priorities for management
				  functions such as strategic human capital management, information technology,
				  or financial stewardship. Often management objectives support more than one
				  strategic goal.
"Student Financial Aid"
or "SFA"
means federal awards under those programs of general student
				  assistance, such as those authorized by Title IV of the Higher Education Act of
				  1965
(20 U.S.C. 1070  et seq.),
as amended, that are
				  administered by the United States Department of Education and similar programs
				  provided by other federal agencies. "Student Financial Aid" does not include
				  federal awards under programs that provide fellowships or similar federal
				  awards to students on a competitive basis or for specified studies or
				  research.
Individual direct recipients are not subject to the controls
				  required by this Part.
"Subgrant" means an award provided by a pass-through entity
				  to a subrecipient for the subrecipient to carry out part of an award received
				  by the pass-through entity. Terms of the Grant Agreement may specify that the
				  primary grantee will use another party through a subgrant to carry out part of
				  the State-issued award received by the grantee. "Subgrant" does not include
				  payments to a contractor or payments to an individual who is a beneficiary of a
				  State or federal program. A "subgrant" may be provided through any form of
				  legal agreement, including an agreement that the grantee considers a
				  contract.
"Subrecipient" means
a non-federal entity
				  that receives an award from a pass-through entity to carry out part of a
				  federal or State program. A subrecipient is also known as a first-tier
				  subrecipient or awardee. There can be additional tiers of subrecipients based
				  on pass-through levels.
"Subrecipient" does not include an individual
				  who is a beneficiary of the program. A subrecipient may also be a recipient of
				  other State or federal awards directly from a State or federal awarding
				  agency.
"Supplies" means all tangible personal property other than
				  those described in the definition of equipment. A computing device is a supply
				  if the acquisition cost is less than the lesser of the capitalization level
				  established by the awardee for financial statement purposes or $5,000,
				  regardless of the length of its useful life.
"Suspension" means a post-award action by the State
				  or federal agency or pass-through entity that temporarily withdraws the State
				  or federal agency's or pass-through entity's financial assistance sponsorship
				  under an award, pending corrective action by the awardee or subrecipient or
				  pending a decision to terminate the award.
"Termination" means the ending of a federal or federal
				  pass-through entity award or State-issued award, in whole or in part, at any
				  time before the planned end of the period of performance.
"Third-Party In-Kind Contributions" means the value of
				  non-cash contributions (i.e., property or services) that benefit a State- or
				  federally-assisted project or program and are contributed by non-federal third
				  parties, without charge, to an awardee under a State or federal award.
"Total Compensation" means the cash and noncash dollar value
				  earned by the executive during the grantee's or subrecipient's preceding fiscal
				  year and includes the following: salary and bonus; awards of stock, stock
				  options and stock appreciation rights; earnings for services under non-equity
				  incentive plans; and change in pension value.
"Treasury-State Cash Management Improvement Act Agreement"
				  means the Treasury-State Agreement (TSA) the State must enter into with the
				  U.S. Department of the Treasury's Bureau of Fiscal Service to set forth terms
				  and conditions for implementing CMIA.
"Unallowable Cost" means a cost specified by law or
				  regulation, federal cost principles, or the terms and conditions of an award
				  that may not be reimbursed under a Grant or Cooperative Agreement.
"Uniform Administrative Requirements, Costs
				  Principles, and Audit Requirements for Federal Awards"
or "Uniform
				  Requirements" or "UR"
means those rules applicable to grants contained
				  in  2 CFR 200
.
"Unique Entity Identifier" or "UEI" means the unique
				  identifier assigned to the Grantee or to subrecipients by SAM.gov.
"Unliquidated Obligations" means, for financial reports
				  prepared on a cash basis, obligations incurred by the awardee that have not
				  been paid (liquidated). For reports prepared on an accrual expenditure basis,
				  these are obligations incurred by the awardee for which an expenditure has not
				  been recorded.
"Unobligated Balance" means the amount of funds under a State
				  or federal award that the awardee has not obligated. The amount is computed by
				  subtracting the cumulative amount of the awardee's unliquidated obligations and
				  expenditures of funds under the State-issued award from the cumulative amount
				  of the funds that the State awarding agency authorized the awardee to
				  obligate.
"U.S.C. " means the United States Code.
"Voluntary Committed Cost Sharing" means cost sharing
				  specifically pledged on a voluntary basis in the proposal's budget or the award
				  on the part of the
awardee
and that becomes a binding
				  requirement of the award
. [30 ILCS 708/15  ]
"Working Capital Advance" means an advance cash payment from
				  the State awarding agency to the awardee to cover estimated disbursement needs
				  for an initial period, generally geared to the awardee's disbursing cycle. This
				  includes initial start-up cost and normal monthly grant expense, not to exceed
				  two months of monthly grant expenses.