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DISCLOSURE OF LOBBYING ACTIVITIES :** CONTINUATION SHEET Reporting Entity: Page of Authorized for local Reproduction

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32.49 Resource Conservation and Recovery Act.

REPORTS AND RECORDS

32.50 Purpose of reports and records.

32.51 Monitoring and reporting program performance.

32.52 Financial reporting.

32.53 Retention and access requirements for records.

TERMINATION AND ENFORCEMENT

32.60 Purpose of termination and enforcement.

32.61 Termination.

32.62 Enforcement.

Subport D—After-the-Award Requirements

32.70 Purpose. 32.71 Closeout procedures. 32.72 Subsequent adjustments and Continuing responsibilities. 32.73 Collection. Of amount S due. APPENDIX A TO PART 32—CONTRACT PROVISIONS AUTHORITY: 5 U.S.C. 301 and 10 U.S.C. 113.

SOURCE: 63 FR 12188, Mar. 12, 1998, unless Otherwise noted.

Subport A–General

$32.1 Purpose.

(a) General. This part, implement.S OMB Circular A–1101 and establishes uniform administrative requirement.S for awards and Subawards to institutions of higher education, hospitals, and Other non-governmental, non-profit Organizations.

(b) Relationship to other parts. This part is an integral part Of the DOD Grant and Agreement Regulations (DODGARS), which comprise this Subchapter of the Code of Federal Regulations. This part includes references to other parts of the DoDGARS that implement Government.Wide guidance and provide uniform internal policies and procedures for DOD Components that make Or administer awards. Although parts 21 and 22 of this Subchapter do not impose any direct requirement.S On recipients, and recipientS therefore are not required to be familiar with those parts, the information in those parts

1 For copies of the Circular, contact the Of

fice of Management and Budget, EOP Publications, 725 17th St. NW, New Executive Office Building, Washington, DC 20503.

Office of the Secretary of Defense

concerning internal policies and procedures should be helpful to recipients of DoD awards.

(c) Prime awards. DoD Components shall apply the provisions of this part to awards to recipients that are institutions Of higher education, hospitals, and other non-profit Organizations. DoD Component.S Shall not impose additional Or inconsistent requirements, except as provided in §§ 32.4 and 32.14, or unless Specifically required by Federal statute or executive Order.

(d) Subawards. Any legal entity that receives an award from a DOD Compoment shall apply the provisions Of this part to Subawards with institutions of higher education, hospitals, and Other non-profit Organizations. Thus, a governmental Or for-profit Organization, whose prime award from a DOD Component is subject to 32 CFR part 33 or part 34, respectively, applies this part to Subawards with institutions Of higher education, hospitals, Or Other nonprofit Organizations. It should be noted that Subawards are for the performance Of Substantive work under awards, and are distinct from COntract.S for procuring goods and Services. It should be further noted that non-profit Organizations that implement Federal programs for the States are also Subject to State requirement.S.

§ 32.2 Definitions.

The following are definitions of terms used in this part. Grants Officers are Cautioned that terms may be defined differently in this part than they are in Other parts Of the DOD Grant, and Agreement Regulations, because this part implements OMB Circular A–110 and uses definitions as Stated in that Circular. In Such Cases, the definition given in this Section applies to the term as it is used in this part, and the definition given in other parts applies to the term as it is used in those parts. For example, Suspension is defined in this Section to mean temporary withdrawal of Federal Sponsorship under an award, but is defined at 32 CFR 25.105 to be an action taken to exclude a perSOn from participating in a grant, COOperative agreement, Or Other COvered transaction.

Accrued erpenditures. The Charges inCurred by the recipient during a given

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period requiring the provision. Of funds for: (1) Goods and other tangible property received; (2) Services performed by employees, COntractOrS, Subrecipients, and Other payees; and (3) Other amounts becoming Owed under programs for which no current Services or performance is required. Accrued income. The Sum Of: (1) Earnings during a given period from: (i) Services performed by the recipient; and (ii) Goods and Other tangible property delivered to purchasers. (2) Amounts becoming owed to the recipient for which no current Services Or performance is required by the reCipient. Acquisition cost Of equipment. The net invoice price Of the equipment, including the COSt. Of modifications, attachments, accessories, Or auxiliary apparatus necessary to make the property uSable for the purpose for which it was a CGuired. Other Charges, Such as the COSt. Of installation, transportation, taxes, duty Or protective in-transit inSurance, Shall be included or excluded from the unit acquisition Cost in acCordance with the recipient’s regular a CCOunting practices. Advance. A payment made by Trea,Sury Check Or Other appropriate payment mechanism to a recipient upon it.S request either before Outlays are made by the recipient Or through the use of predetermined payment schedules. Award. Financial assistance that proVides Support Or Stimulation to accomplish a public purpose. Awards include grantS and Other agreement.S in the form Of money Or property in lieu. Of money, by the Federal Government to an eligible recipient. The term does not include: Technical assistance, which provides Services instead Of money; Other a SSistance in the form of loans, loan guarantees, interest Subsidies, Or inSurance; direct payment.S Of any kind to individuals; and, contracts which are required to be entered into and administered under procurement laws and regulations. Cash contributions. The recipient’s Cash Outlay, including the Outlay Of money contributed to the recipient by third parties. Closeout. The process by which the grants officer administering an award made by a DoD Component determines that all applicable administrative a Ctions and all required WOrk Of the award have been Completed by the recipient and DOD COmponent. Contract. A procurement COntract under an award or Subaward, and a procurement Subcontract under a recipient’s or Subrecipient’s Contract. Cost Sharing or matching. That portion of project or program CostS not borne by the Federal Government. Date of completion. The date on which all work under an award is Completed Or the date On the award document, Or any supplement Or amendment thereto, On which Federal Sponsorship ends. Disallowed costs. Those Charges to an award that the grantS Officer administering an award made by a DOD COmponent determines to be unallowable, in accordance with the applicable Federal cost principles or other terms and conditions contained in the award. DoD Component. A Military Department, Defense Agency, DoD field activity, or Organization within the Office of the Secretary Of Defense that provides Or administers an award to a recipient. Equipment. Tangible nonexpendable personal property including exempt property charged directly to the award having a useful life Of more than One year and an acquisition COSt. Of $5,000 Or more per unit. However, consistent with recipient policy, lower limits may be established. Eaccess property. Property under the COntrol Of any DOD COmponent that, a S determined by the head thereof, is no longer required for its needs or the discharge of its responsibilities. Eacempt property. Tangible perSonal property acquired in whole or in part with Federal funds, where the DOD Component has statutory authority to vest, title in the recipient. Without further obligation to the Federal Government. An example Of exempt property authority is contained in the Federal Grant and Cooperative Agreement Act (31 U.S.C. 6306), for property acquired under an award to COnduct basic Or applied research by a non-profit institution of higher education or non-profit,

Organization whose principal purpose is Conducting Scientific research. Federal funds authorized. The total amount Of Federal funds obligated by a DoD Component for use by the recipient. This amount may include any authorized CarryOver of unobligated funds from prior funding periods when permitted by agency regulations or agenCy implementing instructions. Federal share (of real property, equipment, or Supplies). That percentage of the property’s acquisition CostS and any improvement expenditures paid with Federal funds. Funding period. The period of time when Federal funding is available for Obligation by the recipient. Intangible property and debt instruments. Property that includes, but is not limited to, trademarks, COpyrightS, patents and patent applications and Such property as loans, notes and other debt instrument S, lease agreement S, Stock and other instrument.S of property Ownership, whether Considered tangible Or intangible. Obligations. The amounts of Orders placed, contracts and grantS awarded, Services received and Similar transactions during a given period that require payment, by the recipient during the Same Or a future period. Outlays or escpenditures. Charges made to the project Or program. They may be reported On a cash Or accrual basis. For reports prepared on a Cash basis, OutlayS are the Sum Of Cash disbursement.S for direct, Charges for goods and Services, the amount Of indirect expenSe Charged, the value Of third party inkind COntributions applied and the amount of Cash advances and payments made to Subrecipient.S. For reportS prepared on an accrual basis, Outlays are the Sum Of Cash disbursement.S for direct charges for goods and Services, the amount Of indirect expense incurred, the Value Of in-kind COntributions applied, and the net increase (Or deCrease) in the amounts owed by the recipient for goods and other property received, for Services performed by employees, contractors, SubrecipientS and other payees and Other amount S becoming owed under programs for which no current Services or performance are required.

Personal property. Property of any kind except real property. It may be tangible, having physical existence, or intangible, having no physical existence, Such as Copyrights, patents, or Securities. Prior approval. Written approval by an authorized Official evidencing prior COnSent. Program income. GroSS income earned by the recipient that is directly generated by a Supported activity or earned as a result of the award (see exclusions in § 32.24(e) and (h)). 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 federally-funded projectS, the Sale of Commodities Or items fabricated under an award, license fees and royalties on patent.S and COpyrightS, and interest. On loans made With award funds. Interest earned On advances Of Federal funds is not program income. Except as otherWise provided in program regulations Or the terms and COnditions Of the award, program income does not include the receipt of principal On loans, rebates, Credits, discounts, etc., Or interest, earned On any Of them. Project Costs. All allowable COSt.S, as Set forth in the applicable Federal Cost, principles, incurred by a recipient and the value of the contributions made by third parties in a CCOmplishing the Objectives of the award during the project period. Project period. The period established in the award document during which Federal Sponsorship begins and ends. Property. Real property and personal property (equipment, Supplies, intangible property and debt instruments), unleSS Stated Otherwise. Real property. Land, including land improvements, Structures and appurtenances theret O, but excluding movable machinery and equipment. Recipient. An Organization receiving financial assistance directly from DOD Components to Carry Out a project Or program. The term includes public and private institutions of higher education, public and private hospitals, and other quasi-public and private nonprofit Organizations Such as, but not limited to, COmmunity action agencies, research institutes, educational asso

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Ciations, and health centers. The term also includes Consortia Comprised of any COmbination of universities, Other nonprofit Organizations, governmental Organizations, for-profit Organizations, and Other entities, to the extent that the Consortia are legally incorporated aS nonprofit Organizations. The term does not include Government-owned COntractOr-Operated facilities or reSearch Centers providing continued Support for mission-Oriented, largeScale programs that are GovernmentOwned Or controlled, or are designated a.S federally-funded research and develOpment, CenterS. Research and development. All reSearch activities, both basic and applied, and all development activities that are Supported at universities, colleges, and other non-profit institutions. 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. The term research also includes activities inVOlving the training of individuals in research techniques where such activities utilize the Same facilities as Other research and development activities and where Such activities are not included in the instruction function. Small award. An award not exceeding the Simplified acquisition threshold fixed at 41 U.S.C. 403(11) (currently $100,000). Subaward. An award of financial asSistance in the form of money, or property in lieu of money, made under an award by a recipient to an eligible Subrecipient Or by a Subrecipient to a lower tier Subrecipient. The term includes financial assistance when proVided by any legal agreement, even if the agreement is Called a COntract, but does not include procurement of goods and Services nor does it include any form of aSSistance which is excluded from the definition of ‘‘award” in this Section. Subrecipient. The legal entity to which a Subaward is made and which is

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