North Carolina Administrative Code › Title 09 - GOVERNOR AND LT. GOVERNOR › Chapter 03 - STATE BUDGET AND MANAGEMENT › Subchapter M - UNIFORM ADMINISTRATION OF STATE AWARDS OF FINANCIAL ASSISTANCE › Section .0100 - ORGANIZATION AND FUNCTION › Section 03M .0102 - DEFINITIONS

Current through Register Vol. 39, No. 2, July 15, 2024
In addition to the definitions set forth in
					 G.S.
					 143C-6-23 and
					 G.S.
					 143C-1-1, the following definitions shall
					 apply to this Subchapter:
(1) "Agency"
				  means every public office, public officer or official (State or local, elected
				  or appointed), institution, board, commission, bureau, council, department,
				  authority, or other unit of government of the State or of any county, unit,
				  special district, or other political subdivision of state or local
				  government.
(2) "Audit" means an
				  examination of records or financial accounts to verify their
				  accuracy.
(3) "Beneficiary" means
				  an individual receiving the funds or assistance as the end user.
(4) "Compliance Supplement" refers to the
				  North Carolina State Compliance Supplement, maintained by the State and Local
				  Government Finance Division of the North Carolina Department of State Treasurer
				  that has been developed in cooperation with agencies to assist the local
				  auditor in identifying program compliance requirements and audit procedures for
				  testing those requirements.
(5)
				  "Contract" means a legal instrument including any amendments used to document a
				  relationship between the agency and a recipient or between a recipient and
				  subrecipient.
(6) "Contractor"
				  means an entity subject to the contractor requirements, as well as any entity
				  that would be subject to the contractor requirements but for a specific statute
				  or rule exempting that entity from the contractor requirements.
(7) "Contractor requirements" means Article
				  3, 3C, 3D, 3E, 3G, or 8 of Chapter 143 of the General Statutes and related
				  rules.
(8) "Fiscal Year" means the
				  annual operating year of the non-State entity.
(9) "Financial Statement" means a report
				  providing financial data relative to a given part of an organization's
				  operations or status.
(10) "Grants"
				  or "Grant funds" means State funds disbursed as a grant, cooperative agreement,
				  non-cash contribution, food commodities, or direct appropriation, to a
				  recipient or subrecipient as defined in this Rule.
(11) "Monitoring plan" means a documented
				  system of educating, reviewing, tracking, and reporting on the use of grant
				  funds. Designed to assure that public funds are spent in compliance with
				  applicable rules and statutes, and that performance expectations are being
				  achieved.
(12) "Non-State Entity"
				  has the meaning in
				  G.S.
				  143C-1-1(d)(18).
(13) "Program-specific audit" means an audit
				  that includes an examination of financial statements, internal controls, and
				  compliance with the requirements and contract clauses for an individual State
				  award.
(14) "Recipient" means a
				  non-State entity that receives grants directly from a State agency to carry out
				  part of a State program, but does not include any non-State entity subject to
				  the audit and other reporting requirements of the Local Government Commission.
				  For purposes of this Subchapter, "recipient" also includes a non- State entity
				  that would be considered a "subrecipient" pursuant to
				  2 CFR
				  200.93 for Federal funds subawarded by a
				  recipient State agency, but does not include a subrecipient as defined in Item
				  (17) of this Rule. 2 CFR
				  200.93 is herein incorporated by reference,
				  including subsequent amendments and editions, and is available in electronic
				  form free of charge at
https://www.ecfr.gov
.
(15) "Single Audit" means an audit that
				  includes an examination of an organization's financial statements, internal
				  controls, and compliance with the requirements of Federal or State
				  awards.
(16) "State Funds" means
				  any funds appropriated by the North Carolina General Assembly or collected by
				  the State of North Carolina. State funds include federal financial assistance
				  received by the State and transferred or disbursed to non-State entities. Both
				  Federal and State funds maintain their identity as they are disbursed as
				  financial assistance to other organizations.
(17) "Subrecipient" means a non-State entity
				  that receives grants from a recipient to carry out part of a State program; but
				  does not include a beneficiary of such program. This definition of
				  "subrecipient" applies throughout these Rules, except as used in Item (14) of
				  this Rule.
(18) "Suspension of
				  Funding list" means a database maintained and distributed by Office of State
				  Budget and Management in consultation with State agencies designating grantees
				  or subgrantees in a state of non-compliance with grant agreement requirements
				  in accordance with
				  09 NCAC
				  03M .0801.
Authority
					 G.S.
					 143C-6-22;
					 143C-6-23;
Eff. July
					 1, 2005;
Amended Eff. October 1, 2007;
Pursuant to
					 G.S.
					 150B-21.3A, rule is necessary without
					 substantive public interest Eff. April 25, 2015;
Amended Eff. July
					 1, 2016.