[Code of Federal Regulations]

[Title 7, Volume 15]

[Revised as of January 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 7CFR3015.81]



[Page 116]

 

                          TITLE 7--AGRICULTURE

 

                         CHAPTER XXX--OFFICE OF

                      THE CHIEF FINANCIAL OFFICER,

                        DEPARTMENT OF AGRICULTURE

 

PART 3015_UNIFORM FEDERAL ASSISTANCE REGULATIONS--Table of Contents

 

               Subpart J_Financial Reporting Requirements

 

Sec. 3015.81  General.



    (a) Except as provided in paragraphs (d) and (e) of this section, 

recipients shall use only the forms specified in Sec. Sec. 3015.82 

through 3015.85, and such other forms as may be authorized by OMB for:

    (1) Submitting grant financial reports to awarding agencies, or

    (2) Requesting grant payments when letters of credit or automatic 

prescheduled Treasury check advances are not used.

    (b) Recipients shall follow all applicable standard instructions 

issued by OMB for use in connection with the forms specified in 

Sec. Sec. 3015.82 through 3015.85. Awarding agencies may not issue 

substantive supplementary instructions that are inconsistent with this 

subpart or impose additional requirements on recipients without the 

approval of O&F and OMB. However, awarding agencies may shade out or 

instruct the recipient to disregard any line item that the awarding 

agency finds unnecessary for its decision-making purposes.

    (c) Recipients shall not be required to submit more than one 

original and two copies of the forms required under this subpart.

    (d) Awarding agencies may provide computer outputs to recipients to 

expedite or contribute to the accuracy of reporting. Awarding agencies 

may accept the required information from recipients in machine readable 

form or computer printouts instead of prescribed formats.

    (e) When an awarding agency determines that a recipient's accounting 

system does not meet the standards for financial management systems 

contained in Subpart H of this part, it may require more frequent 

financial reports or more detail (or both) upon written notice to the 

recipient (without regard to Sec. 3015.4) until such time as the 

standards are met.

    (f) Awarding agencies may waive any report required by this subpart, 

if not needed.

    (g) Awarding agencies may extend the due date for any financial 

report upon receiving a justified request from the recipient. The 

recipient should not wait until the due date if an extension is to be 

requested, but should submit the request as soon as the need becomes 

known. Failure by a recipient to submit a report by its due date may 

result in severe enforcement actions by USDA. These may include 

withholding of further grant payments, suspension or termination of the 

grant, etc. Therefore recipients are urged to submit reports on time.