[Code of Federal Regulations] [Title 14, Volume 5] [Revised as of January 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 14CFR1240.113] [Page 202] TITLE 14--AERONAUTICS AND SPACE CHAPTER V--NATIONAL AERONAUTICS AND SPACE ADMINISTRATION PART 1240_INVENTIONS AND CONTRIBUTIONS--Table of Contents Subpart 1_Awards for Scientific and Technical Contributions Sec. 1240.113 Financial accounting. (a) An Award Check Receipt (NHQ DIV Form 622), which accompanies the transmittal of each group of award checks from the Board will be dated and signed by the responsible NASA Center representative and returned to the Board without delay. (b) Not later than December 10 of each year, the responsible field installation official will submit a report certifying that all award checks, which were issued and received by the field installation during the year, have been delivered to the proper employees of NASA and employees of NASA contractors. In the case of those checks that have not been delivered by December 10, the certification report will be accompanied by all undelivered checks and a brief explanation of the reasons for the failure to make delivery. This annual certification report is essential in order to ensure that income and withholding tax totals for all awardees are correct and complete at the close of each calendar year.