§35.6670. Financial reports.
40 C.F.R. § 35.6670
General. The recipient must comply with the requirements regarding financial reporting described in 2 CFR 200.328.
Financial Status Report—
Content.
The Financial Status Report (SF-269) must include financial information by site, activity, and operable unit, as applicable.
A final Financial Status Report (FSR) must have no unliquidated obligations. If any obligations remain unliquidated, the FSR is considered an interim report and the recipient must submit a final FSR to EPA after liquidating all obligations.
Reporting frequency. The recipient must file a Financial Status Report as follows:
If a Financial Status Report is required annually, the report is due 90 days after the end of the Federal fiscal year or as specified in the Cooperative Agreement. If quarterly or semiannual Financial Status Reports are required, reports are due in accordance with 2 CFR 200.328;
Within 90 calendar days after completing each CERCLA-funded response activity at a site (submit the FSR only for each completed activity); and
Within 90 calendar days after termination or closeout of the Cooperative Agreement.
Notes, amendments, and revision history
Amendments
[72 FR 24504, May 2, 2007, as amended at 75 FR 49417, Aug. 13, 2010; 79 FR 76061, Dec. 19, 2014; 87 FR 30401, May 19, 2022]
Authority
Authority: 42 U.S.C. 9601 et seq.
Source
Source: 72 FR 24504, May 2, 2007, unless otherwise noted.
Authority
Authority: 42 U.S.C. 7401 et seq.; 33 U.S.C. 1251 et seq.; 42 U.S.C. 300f et seq.; 42 U.S.C. 6901 et seq.; 7 U.S.C. 136 et seq.; 15 U.S.C. 2601 et seq.; 42 U.S.C. 13101 et seq.; Pub. L. 104-134, 110 Stat. 1321, 1321-299 (1996); Pub. L. 105-65, 111 Stat. 1344, 1373 (1997), 2 CFR 200.
Amendments
[72 FR 24504, May 2, 2007, as amended at 75 FR 49417, Aug. 13, 2010; 79 FR 76061, Dec. 19, 2014; 87 FR 30401, May 19, 2022]