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Equipment means tangible personal property (including information technology systems) having a useful life of more than one
<br />year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non -Federal
<br />entity for financial statement purposes, or $5,000. See also the definitions of capital assets, computing devices, general purpose
<br />equipment, information technology systems, special purpose equipment, and supplies in 2 C.F.R. § 200.1.
<br />Fiscal Agent refers to the agency responsible for the administration of the Project Safe Neighborhoods (PSN) award programs.
<br />FDLE has been assigned as the certified Fiscal Agent for PSN awards.
<br />Improper payment means any payment that should not have been made or that was made in an incorrect amount (including
<br />overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements.
<br />Improper payment also includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate
<br />payment, any payment for a good or service not received (except for such payments where authorized by law), any payment
<br />that does not account for credit for applicable discounts, and any payment where insufficient documentation prevents a reviewer
<br />from discerning whether a payment was proper.
<br />Micro -purchase means a purchase of supplies or services using simplified acquisition procedures, the aggregate amount of
<br />which does not exceed the micro -purchase threshold. The non -Federal entity uses such procedures in order to expedite the
<br />completion of its lowest -dollar small purchase transactions and minimize the associated administrative burden and cost. The
<br />micro -purchase threshold is set by the Federal Acquisition Regulation in 48 CFR Subpart 2.1 (Definitions). It is $10,000 except
<br />as otherwise discussed in Subpart 2.1 of that regulation, but this threshold is periodically adjusted for inflation.
<br />Modified Total Direct Cost (MTDC) means all direct salaries and wages, applicable fringe benefits, materials and supplies,
<br />services, travel, and up to the first $25,000 of each award (regardless of the period of performance of the awards under the
<br />award). MTDC excludes equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships
<br />and fellowships, participant support costs and the portion of each award in excess of $25,000. Other items may only be excluded
<br />when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for
<br />indirect costs.
<br />Non -Federal entity is a state, local government, Indian tribe, institution of higher education (]HE), or nonprofit organization that
<br />carries out a Federal award as a recipient or subrecipient.
<br />Non-federal pass-through entity is a non -Federal entity that provides an award to a recipient to carry out part of a Federal
<br />program; the Florida Department of Law Enforcement (FDLE) is the non-federal pass-through entity for this agreement, also
<br />referred to as the State Administering Agency (SAA).
<br />Performance goal means a target level of performance expressed as a tangible, measurable objective, against which actual
<br />achievement can be compared, including a goal expressed as a quantitative standard, value, or rate. In some instances (e.g.,
<br />discretionary research awards), this may be limited to the requirement to submit technical performance reports (to be evaluated
<br />in accordance with agency policy).
<br />Period of performance means the time during which the non -Federal entity may incur new obligations to carry out the work
<br />authorized under the Federal award. The Federal awarding agency or pass-through entity must include start and end dates of
<br />the period of performance in the Federal award (see §§ 200.211 Information contained in a Federal award paragraph (b)(5) and
<br />200.332 Requirements for pass-through entities, paragraph (a)(1)(iv)).
<br />Protected Personally Identifiable Information (PII) means an individual's first name or first initial and last name in combination
<br />with any one or more of types of information, including, but not limited to social security numbers; passport numbers; credit card
<br />numbers; clearances; bank numbers; biometrics; date and place of birth; mother's maiden name; criminal, medical, and financial
<br />records; and educational transcripts. This does not include PII that is required by law to be disclosed. (See also § 200.79
<br />Personally Identifiable Information (PII)).
<br />Questioned cost means a cost that is questioned by the auditor because of an audit finding 1) that resulted from a violation or
<br />possible violation of a statute, regulation, or the terms and conditions of a Federal award, including for funds used to match
<br />Federal funds; 2) where the costs, at the time of the audit, are not supported by adequate documentation; or 3) where the costs
<br />incurred appear unreasonable and do not reflect the actions a prudent person would take in the circumstances.
<br />Simplified acquisition threshold means the dollar amount below which a non -Federal entity may purchase property or services
<br />using small purchase methods. Non -Federal entities adopt small purchase procedures in order to expedite the purchase of items
<br />costing less than the simplified acquisition threshold. The simplified acquisition threshold is set by the Federal Acquisition
<br />Regulation at 48 C.F.R. Subpart 2.1 (Definitions) and in accordance with 41 U.S.C. § 1908. As of the publication of this part, the
<br />simplified acquisition threshold is $250,000, but this threshold is periodically adjusted for inflation. (Also see definition of Micro -
<br />purchase, 2 C.F.R. § 200.67).
<br />Subaward is an award provided by a pass-through entity to a recipient for the recipient to carry out part of a Federal award
<br />received by the pass-through entity. It does not include payments to a contractor or payments to an individual who is a beneficiary
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