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E

Expanding

For the purposes of projects for acquiring land for, expanding, or constructing public target ranges physical improvements to an existing public target range that add to the utility of the range in a manner that ultimately increases range capacity to accommodate more participants. Physical improvements do not necessarily have to increase the size of the facility, but must result in an increase in usability that will accommodate more participants.


Entry link: Expanding

Expenditures

Charges made by a non-Federal entity to a project or program for which a Federal award was received.

(1)   The charges may be reported on a cash or accrual basis, as long as the methodology is disclosed and is consistently applied.

(2)   For reports prepared on a cash basis, expenditures are the sum of:

(i)    Cash disbursements for direct charges for property and services;

(ii)    The amount of indirect expense charged;

(iii)   The value of third-party in-kind contributions applied; and

(iv)   The amount of cash advance payments and payments made to subrecipients.

(3)   For reports prepared on an accrual basis, expenditures are the sum of:

(i)    Cash disbursements for direct charges for property and services;

(ii)    The amount of indirect expense incurred;

(iii)   The value of third-party in-kind contributions applied; and

(iv)   The net increase or decrease in the amounts owed by the non-Federal entity for:

(A)   Goods and other property received;

(B)   Services performed by employees, contractors, subrecipients, and other payees; and

(C)   Programs for which no current services or performance are required such as annuities, insurance claims, or other benefit payments.



Entry link: Expenditures


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