[Code of Federal Regulations]
[Title 28, Volume 2]
[Revised as of July 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 28CFR70.52]

[Page 277-278]
 
                    TITLE 28--JUDICIAL ADMINISTRATION
 
              CHAPTER I--DEPARTMENT OF JUSTICE (Continued)
 
  PART 70--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS (INCLUDING SUBAWARDS) WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS AND OTHER NON-
PROFIT ORGANIZATIONS--Table of Contents
 
                   Subpart C--Post-Award Requirements
 
Sec. 70.52  Financial reporting.

    (a) The following forms or such other forms as may be approved by 
OMB are authorized for obtaining financial information from recipients.
    (1) SF-269 or SF-269A, Financial Status Report.
    (i) Recipients are required to use the SF-269 or SF-269A to report 
the status of funds for all nonconstruction projects or programs.

[[Page 278]]

    (ii) Reports must be on an accrual basis. Recipients are not 
required to convert their accounting system, but must develop such 
accrual information through best estimates based on an analysis of the 
documentation on hand.
    (iii) The Department requires the SF-269, SF-269A, or turnaround 
document to be submitted no later than forty five days after the 
calendar quarter. The final report is due ninety days from the end date 
of the award.
    (b) When the Department needs additional information or more 
frequent reports, the following will be observed.
    (1) When additional information is needed to comply with legislative 
requirements, the Department will issue instructions to require 
recipients to submit such information under the ``Remarks'' section of 
the reports.
    (2) When the Department determines that a recipient's accounting 
system does not meet the standards in Sec. 70.21, additional pertinent 
information to further monitor awards will be obtained upon written 
notice to the recipient until such time as the system is brought up to 
standard. The Department, in obtaining this information, will comply 
with report clearance requirements of 5 CFR part 1320.
    (3) The Department will accept the identical information from the 
recipients in machine readable format or computer printouts or 
electronic outputs in lieu of prescribed formats.
    (4) The Department will provide computer or electronic outputs to 
recipients when such expedites or contributes to the accuracy of 
reporting.

[Order No. 1980-95, 60 FR 38242, July 26, 1995; Order No. 1998-95, 60 FR 
57932, Nov. 24, 1995]