Code of Federal Regulations Title 34. Education § 34.76.707 When obligations are made

(a) Acquisition of real or personal property․․․․․

On 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 subgrantee

When the services are performed.

(c) Personal services by a contractor who is not an employee of the State or subgrantee

On the date on which the State or subgrantee makes a binding written commitment to obtain the services.

(d) Performance of work other than personal services

On the date on which the State or subgrantee makes a binding written commitment to obtain the work.

(e) Public utility services․․․․․․․․․․․․․․․․․․․․․․

When the State or subgrantee receives the services.

(f) Travel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

When the travel is taken.

(g) Rental of real or personal property.․․․․․․․․․

When 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 Principles

On the first day of the grant or subgrant performance period.