TITLE 14 - AERONAUTICS AND SPACE

CHAPTER V - NATIONAL AERONAUTICS AND SPACE ADMINISTRATION

PART 1260 - GRANTS AND COOPERATIVE AGREEMENTS

subpart b - UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON - PROFIT ORGANIZATIONS

1260.152 - Financial reporting.

  (a) When funds are advanced to recipients, each recipient is required to submit the SF 272, Report of Federal Cash Transactions, and, when necessary, its continuation sheet, SF 272a. NASA uses this report to monitor cash advanced to the recipient and obtain disbursement information for each agreement with the recipient.

  (b) Recipients are required to submit the report electronically to the Department of Health and Human Services' Payment Management System (DHHS/PMS) within 15 working days following the end of each Federal fiscal quarter. Reports are required for each quarter whether or not advances have been made during that quarter.

  (c) Additionally, recipients shall submit a final SF 272 in paper form to the NASA Financial Management Office, and shall furnish a copy of the final SF 272 to the appropriate grant officer.

[65 FR 62900, Oct. 19, 2000, as amended at 66 FR 54125, Oct. 26, 2001; 68 FR 50470, Aug. 21, 2003]