§ 76.707 When obligations are made.

The following table shows when a State or a subgrantee makes obligations for various kinds of property and services.

Open Table
If the obligation is for— The obligation is made—
(a) Acquisition of real or personal property On the date on which the State or subgrantee makes a binding written commitment to acquire the property.
(b) Personal services by an employee of the State or subgrantee When the services are performed.
(c) Personal services by a contractor who is not an employee of the State or subgrantee On the date on which the State or subgrantee makes a binding written commitment to obtain the services.
(d) Performance of work other than personal services On the date on which the State or subgrantee makes a binding written commitment to obtain the work.
(e) Public utility services When the State or subgrantee receives the services.
(f) Travel When the travel is taken.
(g) Rental of real or personal property When the State or subgrantee uses the property.
(h) A pre-agreement cost that was properly approved by the Secretary under the cost principles in 2 CFR part 200, Subpart E—Cost Principles On the first day of the grant or subgrant performance period.

[45 FR 22517, Apr. 3, 1980. Redesignated at 45 FR 77368, Nov. 21, 1980, as amended at 55 FR 14817, Apr. 18, 1990; 57 FR 30342, July 8, 1992; 79 FR 76094, Dec. 19, 2014]


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