---
kind: "section"
citation: "46 C.F.R. § 294.27"
title: "46"
number: "294.27"
heading: "Financial reporting."
url: "https://uscodex.org/cfr/46/294.27"
---

# §294.27. Financial reporting.


The Agreement Holder must submit the following reports to MARAD, including management footnotes where necessary to make a fair financial presentation:

- (a) **Vessel operating cost information.** Not later than 120 days after the close of the Agreement Holder's semiannual accounting period, a Form MA-172 on a semiannual basis, in accordance with [46 CFR 232.6](/cfr/46/232.6.md); and
- (b) **Financial statement.** Not later than 120 days after the close of the Agreement Holder's annual accounting period, an audited financial statement in accordance with [46 CFR 232.6](/cfr/46/232.6.md) and the most recent vessel operating cost data submitted as part of its Emergency Preparedness Agreement, or if not current year data, a Schedule 310 of the MA-172.

## Notes

### Authority

Authority: 46 U.S.C. ch. 534, 49 CFR 1.93.

### Source

Source: 91 FR 37326, June 23, 2026, unless otherwise noted.