[Code of Federal Regulations]

[Title 45, Volume 1]

[Revised as of October 1, 2006]

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

[CITE: 45CFR96.30]



[Page 504]

 

                        TITLE 45--PUBLIC WELFARE

 

                    SUBTITLE A--DEPARTMENT OF HEALTH

                           AND HUMAN SERVICES

 

PART 96_BLOCK GRANTS--Table of Contents

 

                     Subpart C_Financial Management

 

Sec.  96.30  Fiscal and administrative requirements.





    (a) Fiscal control and accounting procedures. Except where otherwise 

required by Federal law or regulation, a State shall obligate and expend 

block grant funds in accordance with the laws and procedures applicable 

to the obligation and expenditure of its own funds. Fiscal control and 

accounting procedures must be sufficient to (a) permit preparation of 

reports required by the statute authorizing the block grant and (b) 

permit the tracing of funds to a level of expenditure adequate to 

establish that such funds have not been used in violation of the 

restrictions and prohibitions of the statute authorizing the block 

grant.

    (b) Financial summary of obligation and expenditure of block grant 

funds--(1) Block grants containing time limits on both the obligation 

and the expenditure of funds. After the close of each statutory period 

for the obligation of block grant funds and after the close of each 

statutory period for the expenditure of block grant funds, each grantee 

shall report to the Department:

    (i) Total funds obligated and total funds expended by the grantee 

during the applicable statutory periods; and

    (ii) The date of the last obligation and the date of the last 

expenditure.

    (2) Block grants containing time limits only on obligation of funds. 

After the close of each statutory period for the obligation of block 

grant funds, each grantee shall report to the Department:

    (i) Total funds obligated by the grantee during the applicable 

statutory period; and

    (ii) The date of the last obligation.

    (3) Block grants containing time limits only on expenditure of 

funds. After the close of each statutory period for the expenditure of 

block grant funds, each grantee shall report to the Department:

    (i) Total funds expended by the grantee during the statutory period; 

and

    (ii) The date of the last expenditure.

    (4) Submission of information. Grantees shall submit the information 

required by paragraph (b)(1), (2), and (3) of this section on OMB 

Standard Form 269A, Financial Status Report (short form). Grantees are 

to provide the requested information within 90 days of the close of the 

applicable statutory grant periods.



[47 FR 29486, July 6, 1982, as amended at 52 FR 37966, Oct. 13, 1987; 53 

FR 11656, Apr. 8, 1988; 64 FR 55857, Oct. 15, 1999]