View all text of Subjgrp 110 [§ 76.684 - § 76.714]
§ 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— | (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. |
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