Section 7000.30 Definitions

Section

7000.30  Definitions

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

)

he

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

erly "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

o 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

al 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)

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

ervices 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

mon 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

efinitions 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

ardee

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

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

n 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

n 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 $10,000.

"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

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)

ments.

"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

M 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

equired 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

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 S

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

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

he 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

ding 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

nited 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

sponsibilities 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

or

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)

ted 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

cedure.  "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

tive 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 $50,000 of each subaward (regardless of the period of performance of the

subawards under the award)

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 $50,000 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 $50,000. 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

profit 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

gned

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

d 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

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

ns,

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

ois 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

e 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

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"

or 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

ued 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

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)

tive 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

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.

"Supply" means all tangible

personal property other than those described in the equipment definition. A

computing device is a supply if the acquisition cost is below the lesser of the

capitalization level established by the awardee for financial statement

purposes or $10,000, 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

ent

purposes or $10,000, 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

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.