[Code of Federal Regulations] [Title 45, Volume 2] [Revised as of October 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 45CFR304.25] [Page 269-270] TITLE 45--PUBLIC WELFARE CHAPTER III--OFFICE OF CHILD SUPPORT ENFORCEMENT (CHILD SUPPORT PART 304_FEDERAL FINANCIAL PARTICIPATION--Table of Contents Sec. 304.25 Treatment of expenditures; due date. (a) Treatment of expenditures. Expenditures are considered to be made on the date on which the cash disbursements occur or the date to which allocated in accordance with part 74 of this title. In the case of local administration, the date of disbursements by the local agency governs. In the case of purchase of services from another public agency, the date of disbursements by such other public agency governs. Different rules may be applied with respect to a [[Page 270]] State, either generally or for particular classes of expenditures only upon justification by the State to the Office of Child Support Enforcement and approval by the Office. (b) Due date for expenditure statements. The due date for the submission of the quarterly statement of expenditures under Sec. 301.15 of this chapter is 30 days after the end of the quarter. [42 FR 26427, May 24, 1977]