The following table shows when a State or a subgrantee makes obligations for various kinds of property and services. ------------------------------------------------------------------------
(a) Acquisition of real or personal On the date on which the
property. State or subgrantee makes a
binding written commitment
to acquire the property.(b) Personal services by an employee of When the services are
the State or subgrantee. performed.(c) Personal services by a contractor who On the date on which the
is not an employee of the State or State or subgrantee makes a
subgrantee. binding written commitment
to obtain the services.(d) Performance of work other than On the date on which the
personal services. 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 On the first day of the
approved by the Secretary under the cost grant or subgrant
principles in 2 CFR part 200, Subpart E-- performance period.
Cost Principles.------------------------------------------------------------------------ (Authority: 20 U.S.C. 1221e-3, 3474, and 6511(a)) [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]