Code of Federal Regulations Title 40. Protection of Environment § 40.35.6670 Financial reports

(i) The Financial Status Report (SF–269) must include financial information by site, activity, and operable unit, as applicable.

(ii) 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.

(i) 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 200.327;

(ii) Within 90 calendar days after completing each CERCLA–funded response activity at a site (submit the FSR only for each completed activity);  and

(iii) Within 90 calendar days after termination or closeout of the Cooperative Agreement.