Title 34
SECTION 76.707
76.707 When obligations are made.
§ 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.
If the obligation is for - | The obligation is made - |
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(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. |