[Code of Federal Regulations] [Title 14, Volume 5] [Revised as of January 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 14CFR1274.803] [Page 485] TITLE 14--AERONAUTICS AND SPACE SPACE ADMINISTRATION PART 1274_COOPERATIVE AGREEMENTS WITH COMMERCIAL FIRMS--Table of Contents Subpart 1274.8_Post-Award/Administrative Requirements Sec. 1274.803 Closeout procedures. (a) Recipients shall submit, within 90 calendar days after the date of completion of the cooperative agreement, all financial, performance, and other reports as required by the terms and conditions of the award. Extensions may be approved when requested by the recipient. (b) The recipient shall account for any real and personal property acquired with Federal funds or received from the Federal Government in accordance with Sec. 1274.923.