The following table shows when a State or a subgrantee makes obligations for various kinds of property and services.

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If the obligation is for—The obligation is made—
(a) Acquisition of real or personal propertyOn the date on which the State or subgrantee makes a binding written commitment to acquire the property.
(b) Personal services by an employee of the State or subgranteeWhen the services are performed.
(c) Personal services by a contractor who is not an employee of the State or subgranteeOn the date on which the State or subgrantee makes a binding written commitment to obtain the services.
(d) Performance of work other than personal servicesOn the date on which the State or subgrantee makes a binding written commitment to obtain the work.
(e) Public utility servicesWhen the State or subgrantee receives the services.
(f) TravelWhen the travel is taken.
(g) Rental of real or personal propertyWhen the State or subgrantee uses the property.
(h) A pre-agreement cost that was properly approved by the Secretary under the cost principles in 2 CFR part 200, Subpart E—Cost PrinciplesOn the first day of the grant or subgrant performance period.
(Authority: 20 U.S.C. §§ 1221e-3, 3474, and 6511(a))[45 FR 22517, Apr. 3, 1980. Redesignated at 45 FR 77368, Nov. 21, 1980, as amended at 55 FR 14817, Apr. 18, 1990; 57 FR 30342, July 8, 1992; 79 FR 76094, Dec. 19, 2014]