Account status.
CFR · 2024-01-01 · US · Title 43
The BLM will not approve an assignment unless the lease or license account is in good standing.
official document · source cfr-2024
Legal · US
225,069 document(s) from the ingested source(s); showing 100.
Account transactions.
CFR · 2024-01-01 · US · Title 5
(a) Where relevant, the following transactions will be reported in each individual account statement: (1) Contributions; (2) Withdrawals; (3) Forfeitures; (4) Loan disbursements and repayments; (5) Fund reallocations and fund transfers among TSP core funds; (6) Adjustments to prior transactions; (7) Rollovers from traditional individual retirement accounts (IRAs) and eligible employer plans within the meaning of section 402(c) of the Internal Revenue Code (26 U.S.C. 402(c)); and (8) Any other transaction that the Executive Director determines will affect the status of the individual account. (b) Where relevant, the statement will contain the following information concerning each transaction identified in paragraph (a) of this section: (1) Type of transaction; (2) TSP core funds affected; (3) Amount of the transaction (in dollars); and (4) Any other information the Executive Director deems relevant.
official document · source cfr-2024
Account, 253, Other deferred credits.
CFR · 2024-01-01 · US · Title 18
This account must include advance billings and receipts and other deferred credit items, not provided for elsewhere, including amounts which cannot be entirely cleared or disposed of until additional information has been received.
official document · source cfr-2024
Account-opening disclosures.
CFR · 2024-01-01 · US · Title 12
(a) (1) (i) A statement of when finance charges begin to accrue, including an explanation of whether or not any time period exists within which any credit extended may be repaid without incurring a finance charge. If such a time period is provided, a creditor may, at its option and without disclosure, impose no finance charge when payment is received after the time period's expiration. (ii) A disclosure of each periodic rate that may be used to compute the finance charge, the range of balances to which it is applicable, (iii) An explanation of the method used to determine the balance on which the finance charge may be computed. (iv) An explanation of how the amount of any finance charge will be determined, (2) (3) (i) A statement of the conditions under which the creditor may take certain action, as described in § 226.5b(d)(4)(i), such as terminating the plan or changing the terms. (ii) The payment information described in § 226.5b(d)(5)(i) and (ii) for both the draw period and any repayment period. (iii) A statement that negative amortization may occur as described in § 226.5b(d)(9). (iv) A statement of any transaction requirements as described in § 226.5b(d)(10). (v) A statement regarding the tax implications as described in § 226.5b(d)(11). (vi) A statement that the annual percentage rate imposed under the plan does not include costs other than interest as described in § 226.5b(d)(6) and (d)(12)(ii). (vii) The variable-rate disclosures described in § 226.5b(d)(12)(viii), (
official document · source cfr-2024
Account-opening disclosures.
CFR · 2024-01-01 · US · Title 12
(a) (1) (i) A statement of when finance charges begin to accrue, including an explanation of whether or not any time period exists within which any credit extended may be repaid without incurring a finance charge. If such a time period is provided, a creditor may, at its option and without disclosure, impose no finance charge when payment is received after the time period's expiration. (ii) A disclosure of each periodic rate that may be used to compute the finance charge, the range of balances to which it is applicable, and the corresponding annual percentage rate. If a creditor offers a variable-rate plan, the creditor shall also disclose: The circumstances under which the rate(s) may increase; any limitations on the increase; and the effect(s) of an increase. When different periodic rates (iii) An explanation of the method used to determine the balance on which the finance charge may be computed. (iv) An explanation of how the amount of any finance charge will be determined, including a description of how any finance charge other than the periodic rate will be determined. (2) (3) (i) A statement of the conditions under which the creditor may take certain action, as described in § 1026.40(d)(4)(i), such as terminating the plan or changing the terms. (ii) The payment information described in § 1026.40(d)(5)(i) and (ii) for both the draw period and any repayment period. (iii) A statement that negative amortization may occur as described in § 1026.40(d)(9). (iv) A statement of
official document · source cfr-2024
Account.
CFR · 2024-01-01 · US · Title 12
The term
official document · source cfr-2024
Account.
CFR · 2024-01-01 · US · Title 12
The term
official document · source cfr-2024
Accountability and control.
CFR · 2024-01-01 · US · Title 32
(a) Each item of Top Secret, Secret, and Confidential information is subject to control and accountability requirements. (b) The Security Officer will serve as Top Secret Control Officer (TSCO) for the Office of Science and Technology Policy and will be responsible for the supervision of the Top Secret control program. He/she will be assisted by an Assistant Top Secret Control Officer (ATSCO) to effect the Controls prescribed herein for all Top Secret material. (c) The TSCO shall receive, transmit, and maintain current access and accountability records for Top Secret information. The records shall show the number and distribution of all Top Secret documents, including any reproduced copies. (d) Top Secret documents and material will be accounted for by a continuous chain of receipts. (e) An inventory of Top Secret documents shall be made at least annually. (f) Destruction of Top Secret documents shall be accomplished only by the TSCO or the ATSCO. (g) Records shall be maintained to show the number and distribution of all classified documents covered by special access programs, and of all Secret and Confidential documents which are marked with special dissemination and reproduction limitations. (h) The Security Officer will develop procedures for the accountability and control of Secret and Confidential information. These procedures shall require all Secret and Confidential material originated or received by OSTP to be controlled. Control shall be accomplished by the ATSCO.
official document · source cfr-2024
Accountability and record keeping.
CFR · 2024-01-01 · US · Title 7
USDA requires that Federal excess personal property received by an eligible institution pursuant to this part shall be placed into use for a research, educational, technical, or scientific activity, or for a related purpose, within 1 year of receipt of the property, and used for such purpose for at least 1 year thereafter. The institution's property management officer must establish and maintain accountable records identifying the property's location, description, utilization and value. To ensure that the excess personal property is being used for its intended purpose under this part, compliance reviews will be conducted by an authorized representative of USDA. The review will include site visit inspections of the property and the accountability and record keeping systems.
official document · source cfr-2024
Accountability and recordkeeping.
CFR · 2024-01-01 · US · Title 7
USDA requires that property requested by a donee be placed into use by the donee within a year of receipt and used for at least 1 year thereafter. Donees must maintain accountable records for such property during this time period.
official document · source cfr-2024
Accountability and recordkeeping.
CFR · 2024-01-01 · US · Title 7
(a) USDA requires all excess computers or other technical equipment received by an eligible recipient pursuant to this part be placed into use within one year of receipt of the property and used for at least one year thereafter. The recipient's PMO must maintain accountable records for such property during this time period. (b) GSA requires that all excess personal property given to non-federal recipients be reported each fiscal year. USDA agencies that transfer property under this part must report the transfers in their annual reports to OPPM and include both the recipient and organization names. OPPM will review the reports for accuracy, as well as fair and equitable distribution of the excess computers or other technical equipment, before submitting to GSA.
official document · source cfr-2024
Accountability contract.
CFR · 2024-01-01 · US · Title 28
(a) Your CSO will instruct you to acknowledge your responsibilities and obligations of being under supervision (whether through probation, parole, or supervised release as granted by the releasing authority) by agreeing to an accountability contract with CSOSA. (b) The CSO is responsible for monitoring your compliance with the conditions of supervision. The accountability contract identifies the following specific activities constituting substance abuse or non-criminal violations of your conditions of supervision. (1) (i) Positive drug test. (ii) Failure to report for drug testing. (iii) Failure to appear for treatment sessions. (iv) Failure to complete inpatient/outpatient treatment programming. (2) (i) Failure to report to the CSO. (ii) Leaving the judicial district without the permission of the court or the CSO. (iii) Failure to work regularly or attend training and/or school. (iv) Failure to notify the CSO of change of address and/or employment. (v) Frequenting places where controlled substances are illegally sold, used, distributed, or administered. (vi) Associating with persons engaged in criminal activity. (vii) Associating with a person convicted of a felony without the permission of the CSO. (viii) Failure to notify the CSO within 48 hours of being arrested or questioned by a law enforcement officer. (ix) Entering into an agreement to act as an informer or special agent of a law enforcement agency without the permission of the Court or the United States Parole Commis
official document · source cfr-2024
Accountability for Secret Restricted Data.
CFR · 2024-01-01 · US · Title 10
Each permittee possessing classified matter (including classified matter in electronic format) containing Secret Restricted Data shall establish accountability procedures and shall maintain logs to document access to and record comprehensive disposition information for all such classified matter that has been in his custody at any time.
official document · source cfr-2024
Accountability for authorization and payment of training and rehabilitation services.
CFR · 2024-01-01 · US · Title 38
(a) (b) (c) (1) Providing supplies to help establish a small business; (2) A period of extended evaluation; or (3) A program of independent living services.
official document · source cfr-2024
Accountability for classified material.
CFR · 2024-01-01 · US · Title 18
(a) The Office of Administrative Operations is the central control registry for the receipt and dispatch of classified material in the Washington office and maintains the accountability register of all classified material. In addition, each Regional Engineer will maintain an accountability register for classified material of which he has custody. (b) With the exception of the Chairman, Vice Chairman, and Executive Director, no individual, bureau, or office is authorized to receive, open, or dispatch classified material other than the authorized personnel in OAO or the Regional Engineers. Classified material received by other than the OAO or Regional Engineers will be delivered promptly and unopened to the Security Officer or Regional Engineer in order that it may be brought under accountable control. (c) Each classified document received by or originating in the FERC will be assigned an individual control number by the central control registry, OAO. Control numbers will be assigned serially within a calendar year. The first digit of the four-digit control number will indicate the calendar year in which the document was originated or received in the FERC. Control numbers assigned to top secret material will be separate from the sequence for other classified material and will be prefixed by the letters “TS”. Examples: (d) The accounting system for control of classified documents will be effected through the use of FERC Form 55, Classified Document Control Record and Receipt. Th
official document · source cfr-2024
Accountability for merchandise in a zone.
CFR · 2024-01-01 · US · Title 19
(a) (2) (b) (1) Location of merchandise; (2) Zone status; (3) Cost or value, unless operator's or user's financial records maintain cost or value and the records are made available for Customs review; (4) Beginning balance, cumulative receipts and removals, adjustments, and current balance on hand by date and quantity; (5) Destruction of merchandise; and (6) Scrap, waste, and by-products. (c)
official document · source cfr-2024
Accountability for use of funds.
CFR · 2024-01-01 · US · Title 44
The Sponsoring Agency is accountable for the use of funds as provided under the Preparedness Cooperative Agreement, including financial reporting and retention and access requirements according to 2 CFR 200.327 and 200.333-200.337.
official document · source cfr-2024
Accountability measures (season closures).
CFR · 2024-01-01 · US · Title 50
(a) (b)
official document · source cfr-2024
Accountability measures for red crab limited access vessels.
CFR · 2024-01-01 · US · Title 50
(a) (b) (2) If NMFS determines that the ACL was exceeded in a given fishing year, the exact amount of an overage that
official document · source cfr-2024
Accountability measures.
CFR · 2024-01-01 · US · Title 50
(a) (b) (2) If the Council fails to initiate action to correct an ACL overage through the specifications or framework adjustment process, consistent with paragraph (b)(1) of this section, the Regional Administrator shall implement the required adjustment, as described under paragraph (b)(1) of this section, consistent with the Administrative Procedure Act.
official document · source cfr-2024
Accountability of a representative payee.
CFR · 2024-01-01 · US · Title 5
(a) An individual, or institution, to whom payments are made as representative payee on behalf of an annuitant is accountable for the use of the payments and shall submit a written report in such form and at such times as the agency may require, accounting for the payments certified to him or her on behalf of the annuitant. (b) If, however, such payee is a court-appointed fiduciary and, as such, is required to make an annual accounting to the court, a true copy of each such account filed with the court may be submitted in lieu of the accounting form prescribed by the agency. (c) If any representative payee fails to submit the required accounting within the specified period of time after it is requested, no further payments shall be made to the representative payee on behalf of the annuitant unless for good cause shown, the default of the representative payee is excused by the agency and the required accounting is thereafter submitted. (d) At any time after the agency has selected a representative payee, the agency may ask such payee to submit information showing a continuing relationship to the annuitant and a continuing responsibility for the care of the annuitant. If the representative payee does not give the agency the requested information within the specified period of time, the agency may stop paying such payee unless the agency determines that the payee had a good reason for not complying with
official document · source cfr-2024
Accountability of a representative payee.
CFR · 2024-01-01 · US · Title 20
(a) A representative payee is accountable for the use of benefits. The Board will require periodic written reports from representative payees. The Board may also, at the Board's option, verify how a representative payee used benefit payments. A representative payee must keep records of what was done with all benefit payments in order to make accounting reports. The Board may ask the following questions: (1) The amount of benefit payments on hand at the beginning of the accounting period; (2) How the benefit payments were used; (3) How much of the benefit payments were saved and how the savings were invested; (4) Where the annuitant lived during the accounting period; (5) The amount of the annuitant's income from other sources during the accounting period. The Board may ask for information about other funds to enable the Board to evaluate the use of benefit payments; and (6) Whether the representative payee has been convicted of a felony or misdemeanor offense under the statutes administered by the Board or by the Social Security Administration within the past 15 years or whether any such charges are pending. (b) An individual to whom payments are certified as representative payee on behalf of an annuitant shall submit a written report in such form and at such times as the Board may require, accounting for the payments certified to him or her on behalf of the annuitant. If, however, such payee is a court-appointed fiduciary and, as such, is required to make an annual accountin
official document · source cfr-2024
Accountability of recipients.
CFR · 2024-01-01 · US · Title 24
The grantee shall review each recipient to determine compliance with the requirements of this part and the terms of the written agreement in accordance with the grantee's policies, procedures, and systems established pursuant to § 93.404(a). (a) (2) (i) The grantee provides notification and opportunity for discretionary review to HUD; and (ii) HUD does not subsequently reverse the determination. (b) (2) In any case in which a failure to obtain reimbursement or return occurs during a year immediately preceding a year in which HTF grants will not be made, the grantee shall pay to HUD, for reallocation among the other grantees, an amount equal to the amount of the reduction for the entity that would otherwise apply.
official document · source cfr-2024
Accountability systems.
CFR · 2024-01-01 · US · Title 5
The Director of the Office of Personnel Management may require an agency to establish and maintain a system of accountability for merit system principles that (1) Sets standards for applying the merit system principles, (2) Measures the agency's effectiveness in meeting these standards, and (3) Corrects any deficiencies in meeting these standards.
official document · source cfr-2024
Accountability.
CFR · 2024-01-01 · US · Title 13
(a) (b) (c) (d) (i) Discontinue disbursement of funds pending correction; (ii) Suspend the Investment Assistance; (iii) Terminate the Investment Assistance; (iv) Require reimbursement of the EDA share of the Project; or (v) Institute formal Government-wide debarment and suspension proceedings against the Recipient. (2) Before making a determination under this subsection, EDA shall provide the Recipient with reasonable notice and opportunity to respond. A determination under this subsection is final and cannot be appealed.
official document · source cfr-2024
Accountability.
CFR · 2024-01-01 · US · Title 42
Payments shall be subject to such requirements relating to accountability as may be specified by the Surgeon General.
official document · source cfr-2024
Accountability.
CFR · 2024-01-01 · US · Title 42
Accountability for payments will be subject to such requirements as may be specified by the Secretary.
official document · source cfr-2024
Accountability; transfer.
CFR · 2024-01-01 · US · Title 20
(a) The district director may require a representative payee to submit periodic reports including a full accounting of the use of all benefit payments certified to a representative payee. If a requested report or accounting is not submitted within the time allowed, the district director shall terminate the certification of the representative payee and thereafter payments shall be (b) A representative payee who has conserved or invested funds from payments under this part shall, upon the direction of the district director, transfer any such funds (including interest) to a successor payee appointed by the district director or, at the option of the district director, shall transfer such funds to the Office for recertification to a successor payee or the beneficiary.
official document · source cfr-2024
Accountable Care Prospective Trend (ACPT).
CFR · 2024-01-01 · US · Title 42
(a) (b) (1) Projects per capita growth in Parts A and B fee-for-service expenditures for benchmark year 3 (BY3) and each performance year of the ACO's agreement period. The calculation— (i) Excludes IME and DSH payments, and the supplemental payment for IHS/Tribal hospitals and Puerto Rico hospitals; and (ii) Makes separate expenditure calculations for each of the following populations of beneficiaries: (A) ESRD. (B) Aged/Disabled. (2) Calculates one or more annualized growth rates for the population of beneficiaries described in paragraph (b)(1)(ii)(A) of this section (the ESRD ACPT) and one or more annualized growth rates for the population of beneficiaries described in paragraph (b)(1)(ii)(B) of this section (the Aged/Disabled ACPT). These annualized growth rates will remain fixed over the ACO's agreement period. The annualized growth rate is an annual rate of growth in projected expenditures during the ACO's 5-year agreement period relative to BY3, calculated as follows— (i) Using a uniform annualized projected rate of growth over each of the 5 performance years of the 5-year agreement period; or (ii) If annualization as specified in paragraph (b)(2)(i) of this section is determined not to reasonably fit the anticipated growth curve, CMS will apply an alternative annualization technique using two or more annualized growth rates reflecting the projected rates of growth during the 5 performance years comprising the 5-year agreement period. (3) For each performance year, mul
official document · source cfr-2024
Accountable personal property.
CFR · 2024-01-01 · US · Title 48
Provide one copy of all contracts and purchase orders for accountable personal property to the appropriate Departmental property management office(s) for inclusion in the Department's personal property system in accordance with the DOC Personal Property Management Manual. Accountable personal property purchased with a Governmentwide commercial purchase card is also to be reported to the property management office.
official document · source cfr-2024
Accountable sealed radioactive sources.
CFR · 2024-01-01 · US · Title 10
(a) Each accountable sealed radioactive source shall be inventoried at intervals not to exceed six months. This inventory shall: (1) Establish the physical location of each accountable sealed radioactive source; (2) Verify the presence and adequacy of associated postings and labels; and (3) Establish the adequacy of storage locations, containers, and devices. (b) Except for sealed radioactive sources consisting solely of gaseous radioactive material or tritium, each accountable sealed radioactive source shall be subject to a source leak test upon receipt, when damage is suspected, and at intervals not to exceed six months. Source leak tests shall be capable of detecting radioactive material leakage equal to or exceeding 0.005 µCi. (c) Notwithstanding the requirements of paragraph (b) of this section, an accountable sealed radioactive source is not subject to periodic source leak testing if that source has been removed from service. Such sources shall be stored in a controlled location, subject to periodic inventory as required by paragraph (a) of this section, and subject to source leak testing prior to being returned to service. (d) Notwithstanding the requirements of paragraphs (a) and (b) of this section, an accountable sealed radioactive source is not subject to periodic inventory and source leak testing if that source is located in an area that is unsafe for human entry or otherwise inaccessible. (e) An accountable sealed radioactive source found to be leaking radioactiv
official document · source cfr-2024
Accountants' reports and attestation reports.
CFR · 2024-01-01 · US · Title 17
(a) (1) Shall be dated; (2) Shall be signed manually; (3) Shall indicate the city and State where issued; and (4) Shall identify without detailed enumeration the financial statements covered by the report. (b) (1) Shall state the applicable professional standards under which the audit was conducted; and (2) Shall designate any auditing procedures deemed necessary by the accountant under the circumstances of the particular case, which have been omitted, and the reasons for their omission. Nothing in this rule shall be construed to imply authority for the omission of any procedure which independent accountants would ordinarily employ in the course of an audit made for the purpose of expressing the opinions required by paragraph (c) of this section. (c) (1) The opinion of the accountant in respect of the financial statements covered by the report and the accounting principles and practices reflected therein; and (2) the opinion of the accountant as to the consistency of the application of the accounting principles, or as to any changes in such principles which have a material effect on the financial statements. (d) (e) Paragraph (e) of this section applies only to registrants that are providing financial statements in a filing for a period with respect to which Arthur Andersen LLP or a foreign affiliate of Arthur Andersen LLP (“Andersen”) issued an accountants' report. Notwithstanding any other Commission rule or regulation, a registrant (f) (2) If an attestation report on inter
official document · source cfr-2024
Accountholder.
CFR · 2024-01-01 · US · Title 12
The term
official document · source cfr-2024
Accounting Records and Progress Payments.
CFR · 2024-01-01 · US · Title 48
As prescribed in 536.7107(b), insert a clause substantially the same as the following clause:
official document · source cfr-2024
Accounting and Allowable Cost.
CFR · 2024-01-01 · US · Title 48
As prescribed in section 1616.7002, the following clause shall be inserted in all FEHBP contracts based on cost analysis (experience rated).
official document · source cfr-2024
Accounting and allowable cost.
CFR · 2024-01-01 · US · Title 48
As prescribed in 2131.270, insert the following clause:
official document · source cfr-2024
Accounting and audit.
CFR · 2024-01-01 · US · Title 14
(a) Each sponsor shall establish and maintain, for each individual project, an adequate accounting record to allow appropriate personnel of the FAA to determine all funds received (including funds of the sponsor and funds received from the United States or other sources), and to determine the allowability of all incurred costs of the project. The sponsor shall segregate and group project costs so that it can (1) Purchase price or value of land. (2) Incidental costs of land acquisition. (3) Costs of contract construction. (4) Costs of force account construction. (5) Engineering costs of plans and designs. (6) Engineering costs of supervision and inspection. (7) Other administrative costs. (b) The sponsor shall obtain and retain in its files for a period of three years after the date of the final grant payment, documentary evidence such as invoices, cost estimates, and payrolls supporting each item of project costs. (c) The sponsor shall retain, for a period of three years after the date of the final grant payment, evidence of all payments for items of project costs including vouchers, cancelled checks or warrants, and receipts for cash payments. (d) The sponsor shall allow the Administrator and the Comptroller General of the United States, or an authorized representative of either of them, access to any of its books, documents, papers, and records that are pertinent to grants received under the Federal-aid Airport Program for the purposes of accounting and audit. Appropriate F
official document · source cfr-2024
Accounting and audit.
CFR · 2024-01-01 · US · Title 14
The requirements of § 151.55 relating to accounting and audit of project costs are also applicable to advance planning proposal costs. However, the requirement of segregating and grouping costs applies only to § 151.55(a) (5) and (7) classifications.
official document · source cfr-2024
Accounting and auditing requirements.
CFR · 2024-01-01 · US · Title 48
(a) (2) The contracting officer may request a CAS waiver in accordance with the requirements at FAR 30.201-5 and 530.201-5. (3) If CAS applies, the contract clauses identified at FAR 30.201-4 shall be included in the contract. (4) If a CAS waiver is granted or if CAS does not apply, the contract clause identified at 536.7107(b) shall be included in the contract. (b) (2) (c)
official document · source cfr-2024
Accounting and auditing requirements.
CFR · 2024-01-01 · US · Title 49
(a) Direct air carriers and foreign air carriers must establish and maintain an accounting system to account for the security service fees imposed, collected, refunded and remitted. The accounting records must identify the airports at which the passengers were enplaned. (b) Each direct air carrier and foreign air carrier that collects security services fees from more than 50,000 passengers annually must provide for an audit at least annually of its security service fee activities or accounts. (c) Audits pursuant to paragraph (b) of this section must be performed by an
official document · source cfr-2024
Accounting and collections.
CFR · 2024-01-01 · US · Title 7
(a) Each handler's assessment account with Area No. 2 (San Luis Valley) Committee shall become due and payable upon presentation of a statement thereof to such handler. (b) If settlement of such an assessment account is not completed on or before the 20th day following presentation of a statement of such account, each handler failing to so complete settlement of his account may be declared delinquent by said area committee. (c) The name of each person who is declared delinquent may be forwarded to the Secretary and, in addition, the names of persons declared delinquent pursuant to paragraph (b) of this section may be publicized by said area committee. (d) Terms used in this section shall have the same meaning as when used in
official document · source cfr-2024
Accounting and disclosure standards.
CFR · 2024-01-01 · US · Title 12
A Federal savings association shall follow U.S. generally accepted accounting principles (GAAP) and the disclosure standards included therein when complying with all applicable regulations, unless otherwise required by statute, regulation, or the OCC.
official document · source cfr-2024
Accounting and distribution.
CFR · 2024-01-01 · US · Title 5
(a) (1) The EFT will be accompanied by an electronic transmittal identifying the Federal agency, the dates of the pay period, the pay period number, employee names and deduction amounts per individual employee. (b) (2) The CCA shall notify the federations, national and international organizations, and local organizations as soon as practicable after the completion of the campaign, but in no case later than a date to be determined by OPM, of the amounts, if any, designated to them and their member agencies. The date will be part of the annual timetable issued by the Director under § 950.601(b). The CCA is also responsible for distributing credit card, debit card, e-check, check and money (3) Federated organizations, or their designated agents, are responsible for: (i) The accuracy of distribution among the charitable organizations of remittances from the CCA; and (ii) Arrangements for an independent audit conducted by a certified public accountant agreed upon by the participating charitable organizations.
official document · source cfr-2024
Accounting and identification of gray whales.
CFR · 2024-01-01 · US · Title 50
(a) (b) (2) (3) (4)
official document · source cfr-2024
Accounting and price adjustment.
CFR · 2024-01-01 · US · Title 48
As prescribed in section 1616.7001, the following clause shall be inserted in all FEHBP contracts based on a combination of cost and price analysis (community rated).
official document · source cfr-2024
Accounting and reporting to LSC.
CFR · 2024-01-01 · US · Title 45
A recipient must maintain an accounting of the amount of LSC funds relating to the purchase or maintenance of real estate purchased with LSC funds. The accounting must include the amount of LSC funds used to pay for acquisition costs, financing, and capital improvements. The recipient must provide the accounting for each year to LSC no later than April 30 of the following year or in its annual audited financial statements submitted to LSC.
official document · source cfr-2024
Accounting and safeguarding.
CFR · 2024-01-01 · US · Title 26
In cases coming within the provisions of section 6802 (2) and (3) and paragraphs (b) and (c) of § 301.6802-1, the district director may require a bond in such amount as he deems advisable, conditioned for the faithful return, whenever so required, of all quantities or amounts of adhesive stamps undisposed of and for the payment monthly for all quantities or amounts of adhesive stamps sold or not remaining on hand. Such bond shall be furnished in accordance with the provisions contained in section 7101 and § 301.7101-1.
official document · source cfr-2024
Accounting by County Supervisor.
CFR · 2024-01-01 · US · Title 7
The Agency will maintain a current record of each borrower's security. Whenever an inspection is performed, the borrower must advise the Agency of any changes in the security and will complete and sign Form RD 1962-1 in accordance with § 1924.56 if it has not been previously completed for the year. (a) (1) Verify that the borrower possesses all the security, (2) Determine security is properly maintained, and (3) Supplement security instruments. (b) (c)
official document · source cfr-2024
Accounting considerations.
CFR · 2024-01-01 · US · Title 7
(a) Proper accounting shall be applied to all acquisitions and mergers, as required by the regulatory commission having jurisdiction, or in the absence of such a commission, as required by RUS based on Generally Accepted Accounting Principles or other accounting conventions as deemed necessary by RUS. (b) If RUS determines that the plant accounts are not properly depreciated, the borrower should adjust its depreciation rates. Depending upon the characteristics of the case, commission jurisdiction and requirements, and similar factors, one of the following actions shall be taken: (1) In states where commission approval of depreciation rates is required, a covenant shall be included in the loan contract that requires the borrower to: (i) Have the consulting engineer make an original cost less depreciation inventory and appraisal of retained plant as part of the final inventory, and (ii) Request commission approval of adjustments to its records on the basis of this inventory. (2) In states where commission approval is not required, informal discussions between RUS and the borrower may be undertaken to reach satisfactory voluntary adjustments. If this does not resolve the situation to RUS's satisfaction, a covenant similar to that in paragraph (b)(1)(i) of this section shall be included in the loan contract and the borrower shall agree to submit evidence satisfactory to the Administrator that it has adjusted its records on the basis of the inventory.
official document · source cfr-2024
Accounting entities.
CFR · 2024-01-01 · US · Title 14
(a) Separate accounting records shall be maintained for each air transport entity for which separate reports to the BTS are required to be made by sections 21(g) and for each separate corporate or organizational division of the air carrier. For purposes of this Uniform System of Accounts and Reports, each nontransport entity conducting an activity which is not related to the air carrier's transport activities and each transport-related activity or group of activities qualifying as a nontransport venture pursuant to paragraph (b) of this section, whether or not formally organized within a distinct organizational unit, shall be treated as a separately operated organizational division; except that provisions of this paragraph and paragraph (b) shall not apply to leasing activities. (b) As a general rule, any activity or group of activities comprising a transport-related service provided for in transport-related revenue and expense accounts 09 through 18 shall be considered a separate nontransport venture under circumstances in which either: (1) A separate corporate or legal entity has been established to perform such services, (2) the aggregate annual revenue rate, as determined in section 2-1(d), during either of the prior two years exceeds the greater of $1 million per annum or one percent of the air carrier's total annual transport revenues, or (3) the aggregate annual expense rate, as determined in section 2-1(d), during either of the prior two years exceeds the greater of $
official document · source cfr-2024
Accounting entities.
CFR · 2024-01-01 · US · Title 46
(a) Each Association shall be a separate accounting entity. However, the records shall be maintained with sufficient particularity to allocate items to each pilotage pool operation or nonpool operation and to support the equitable proration of items that are common to two or more pilotage pools. (b) Each Association will maintain a separate account called the “Working Capital Fund.” Each Association will deposit into the working capital fund an amount each year at least equal to the amount calculated in Step 5, 46 CFR 404.105. Working capital funds may only be used for infrastructure improvements and infrastructure maintenance necessary to provide safe, efficient, and reliable pilot service such as pilot boat replacements, major repairs to pilot boats, non-recurring technology purchases necessary for providing pilot services, or for the acquisition of real property for use as a dispatch center, office space, or pilot lodging. The Director may grant exceptions to the requirements of this paragraph (403.110(b)) upon request by an Association.
official document · source cfr-2024
Accounting for MACRS property.
CFR · 2024-01-01 · US · Title 26
(a) (b) (c) (2) (A) Have the same applicable depreciation method; (B) Have the same applicable recovery period; (C) Have the same applicable convention; and (D) Are placed in service by the taxpayer in the same taxable year. (ii) (A) Assets subject to the mid-quarter convention may only be grouped into a (B) Assets subject to the mid-month convention may only be grouped into a multiple asset account or pool with assets that are placed in service in the same month of the taxable year; (C) Passenger automobiles for which the depreciation allowance is limited under section 280F(a) must be grouped into a separate multiple asset account or pool; (D) Assets not eligible for any additional first year depreciation deduction (including assets for which the taxpayer elected not to deduct the additional first year depreciation) provided by, for example, section 168(k) through (n), 1400L(b), or 1400N(d), must be grouped into a separate multiple asset account or pool; (E) Assets eligible for the additional first year depreciation deduction may only be grouped into a multiple asset account or pool with assets for which the taxpayer claimed the same percentage of the additional first year depreciation (for example, 30 percent, 50 percent, or 100 percent); (F) Except for passenger automobiles described in paragraph (c)(2)(ii)(C) of this section, listed property (as defined in section 280F(d)(4)) must be grouped into a separate multiple asset account or pool; (G) Assets for which the deprecia
official document · source cfr-2024
Accounting for PCCP amounts.
CFR · 2024-01-01 · US · Title 7
(a) The amount under PCCP will not be paid directly to eligible producers. FCIC and AIPs will account for the amount when calculating total producer premium due. AIPs will adjust participant bills accordingly. All bills follow the same terms and conditions specified in the crop insurance policy, regardless of PCCP amounts. (b) PCCP premium support will be provided via premium billing adjustments by the applicable RMA premium billing date for the insured crop. (c) PCCP premium support is available both for eligible insured acres and for eligible WFRP acres associated with the same planted acreage of qualifying cover crops. (d) The payment limitations in 7 CFR 760.1507 are not applicable to PCCP. (e) RMA will obtain cover crop records from FSA and determine eligibility such that eligible producers do not need to take any additional specific action through their crop insurance agent to enroll in the PCCP. (1) In the event that any PCCP amount is determined to be incorrect, the amount will be recalculated until the 2022 reinsurance year annual settlement date of October 6, 2023, unless otherwise specified by the RMA Administrator. (2) After October 6, 2023, the amount will be final except in cases of misrepresentation, fraud, scheme, or device.
official document · source cfr-2024
Accounting for annual charges paid under part 382.
CFR · 2024-01-01 · US · Title 18
(a) Any natural gas pipeline company subject to the provisions of this part must account for annual charges paid by charging the account to Account No. 928, Regulatory Commission Expenses, of the Commission's Uniform System of Accounts. (b) Any public utility subject to the provisions of this part must account for annual charges paid by charging the amount to Account No. 928, Regulatory Commission Expenses, of the Commission's Uniform System Accounts. (c) Any oil pipeline company subject to the provisions of this part must account for annual charges paid by charging the amount to Account No. 510, Supplies and Expenses, of the Commission's Uniform System of Accounts.
official document · source cfr-2024
Accounting for asset retirement obligations.
CFR · 2024-01-01 · US · Title 18
(a) An asset retirement obligation represents a liability for the legal obligation associated with the retirement of a tangible, long-lived asset that a service company is required to settle as a result of an existing or enacted law, statute, ordinance, or written or oral contract, or by legal construction of a contract under the doctrine of promissory estoppel. An asset retirement cost represents the amount capitalized when the liability is recognized for the long-lived asset that gives rise to the legal obligation. The amount recognized for the liability and an associated asset retirement cost must be stated at the fair value of the asset retirement obligation in the period in which the obligation is incurred. (b) The service company must initially record a liability for an asset retirement obligation in account 230, Asset retirement obligations (§ 367.2300), and charge the associated asset retirement costs to service company property (including account 101.1 in § 367.1011) related to the property that gives rise to the legal obligation. The asset retirement cost must be depreciated over the useful life of the related asset that gives rise to the obligations. For periods subsequent to the initial recording of the asset retirement obligation, a service company must recognize the period to period changes of the asset retirement obligation that result from the passage of time due to the accretion of the liability and any subsequent measurement changes to the initial liability
official document · source cfr-2024
Accounting for bond coverage.
CFR · 2024-01-01 · US · Title 27
In cases where a proprietor must furnish a withdrawal bond or a unit bond to cover the tax on spirits withdrawn on determination of tax, and such bond is in less than the maximum penal sum, the proprietor must maintain an account for the bond to ensure that outstanding tax liabilities do not exceed the penal sum of the bond. The account must charge the bond for the amount of liability incurred on each withdrawal on determination of tax and, credit the bond for each payment of tax made with a return and for authorized credits taken on a return. If the balance of the bond account reaches zero, the proprietor may no longer defer tax payments for taxable withdrawals. Where the bond is for less than the maximum penal sum and has been allocated among two or more plants, the proprietor must maintain an account at each plant for that part of the penal sum allocated to each plant.
official document · source cfr-2024
Accounting for contributions and expenditures (52 U.S.C. 30102(c)).
CFR · 2024-01-01 · US · Title 11
The treasurer of a political committee or an agent authorized by the treasurer to receive contributions and make expenditures shall fulfill all recordkeeping duties as set forth at 11 CFR 102.9(a) through (f): (a) An account shall be kept by any reasonable accounting procedure of all contributions received by or on behalf of the political committee. (1) For contributions in excess of $50, such account shall include the name and address of the contributor and the date of receipt and amount of such contribution. (2) For contributions from any person whose contributions aggregate more than $200 during a calendar year, such account shall include the identification of the person, and the date of receipt and amount of such contribution. (3) For contributions from a political committee, such account shall include the identification of the political committee and the date of receipt and amount of such contribution. (4) In addition to the account to be kept under paragraph (a)(1) of this section, for contributions in excess of $50, the treasurer of a political committee or an agent authorized by the treasurer shall maintain: (i) A full-size photocopy of each check or written instrument; or (ii) A digital image of each check or written instrument. The political committee or other person shall provide the computer equipment and software needed to retrieve and read the digital images, if necessary, at no cost to the Commission. (b)(1) An account shall be kept of all disbursements made by
official document · source cfr-2024
Accounting for costs of compensated personal absence.
CFR · 2024-01-01 · US · Title 48
The publisher provides no abstract for this document; none is invented here.
official document · source cfr-2024
Accounting for depreciable property.
CFR · 2024-01-01 · US · Title 26
(a) Depreciable property may be accounted for by treating each individual item as an account, or by combining two or more assets in a single account. Assets may be grouped in an account in a variety of ways. For example, assets similar in kind with approximately the same useful lives may be grouped together. Such an account is commonly known as a group account. Another appropriate grouping might consist of assets segregated according to use without regard to useful life, for example, machinery and equipment, furniture and fixtures, or transportation equipment. Such an account is commonly known as a classified account. A broader grouping, where assets are included in the same account regardless of their character or useful lives, is commonly referred to as a composite account. For example, all the assets used in a business may be included in a single account. Group, classified, or composite accounts may be further broken down on the basis of location, dates of acquisition, cost, character, use, etc. (b) When group, classified, or composite accounts are used with average useful lives and a normal retirement occurs, the full cost or other basis of the asset retired, unadjusted for depreciation or salvage, shall be removed from the asset account and shall be charged to the depreciation reserve. Amounts representing salvage ordinarily are credited to the depreciation reserve. Where an asset is disposed of for reasons other than normal retirement, the full cost or other basis of th
official document · source cfr-2024
Accounting for disclosure of records.
CFR · 2024-01-01 · US · Title 22
Each office maintaining a system of records shall keep a written account of routine disclosures (see paragraphs (a) through (e) of this section) for all records within such system in the form prescribed by the Director, Office of Administrative Services. Disclosure made to employees of the agency in the normal course of their official duties or pursuant to the provisions of the Freedom of Information Act need not be accounted for. Such written account shall contain the following: (a) The date, nature, and purpose of each disclosure of a record to any person or to another agency. (b) The name and address of the person or agency to whom the disclosure was made. (c) Sufficient information to permit the construction of a listing of all disclosures at appropriate periodic intervals. (d) The justification or basis upon which any release was made including any written documentation required when records are released for statistical or law enforcement purposes under the provisions of subsection (b) of the Act. (e) For the purpose of this part, the system of accounting for disclosure is not a system of records under the definitions hereof and no accounting need be maintained for the disclosure of accounting of disclosures.
official document · source cfr-2024
Accounting for disclosure of records.
CFR · 2024-01-01 · US · Title 22
(a) With respect to each system of records under ADF control, the Foundation will keep an accurate accounting of routine disclosures, except those made to employees of the Foundation in the normal course of duties or pursuant to the provisions of the Freedom of Information Act. Such accounting shall contain the following: (1) The date, nature and purpose of each disclosure, and the name and address of the person or agency to whom the disclosure is made: (2) Sufficient information to permit the construction of a listing of all disclosures at appropriate periodic intervals; and (3) The justification or basis upon which any release was made including any written documentation required. (b) The Foundation will retain the accounting made under this section for at least 5 years or the life of the record, whichever is longer, after the disclosure for which the accounting is made. (c) Except for disclosure made under paragraph (g) of § 1503.3, the Foundation will make the accounting under paragraph (a) of this section available (d) The Foundation will inform any person or other agency about any correction or notation of dispute made by the agency of any record that has been disclosed to the person or agency if an accounting of the disclosure was made.
official document · source cfr-2024
Accounting for disclosures.
CFR · 2024-01-01 · US · Title 10
(a) For each disclosure of information contained in a system of records under his control, except disclosures to authorized officers and employees of DOE and disclosures required by the Freedom of Information Act, the appropriate System Manager shall keep an accurate accounting of: (1) The date, nature, and purposes of each disclosure of a record made to any person or to another agency; and (2) The name and address of the person or agency to which the disclosure was made. (b) The accounting shall be retained for at least five years or the life of the record, whichever is longer, after the disclosure for which the accounting is made. (c) The accounting described in paragraph (a) of this section shall be made available to the individual named in the record upon written request to the Privacy Act Officer at the appropriate DOE location listed at § 1008.2(c) of this part. However, the accounting shall not be revealed with respect to disclosures made under § 1008.17(b)(7) of this part, pertaining to law enforcement activity; or with respect to disclosures involving system of records for which DOE had claimed an exemption from certain requirements of the Act, as provided in § 1008.12 of this part. (d) Whenever an amendment or correction of a record or a notation of dispute concerning the accuracy of records is made by the DOE in accordance with §§ 1008.10(a)(2)(iv) and 1008.11(g) of this part, DOE shall inform any person or other agency to whom the record was previously disclosed i
official document · source cfr-2024
Accounting for disclosures.
CFR · 2024-01-01 · US · Title 12
(a) Each system manager identified in the “Notice of Systems of Records” must establish a system of accounting for all disclosures of information or records under the Privacy Act made outside NCUA. Accounting procedures may be established in the least expensive and most convenient form that will permit the system manager to advise individuals, promptly upon request, of the persons or agencies to which records concerning them have been disclosed. (b) Accounting records, at a minimum, shall include the information disclosed, the name and address of the person or agency to whom disclosure was made, and the date of disclosure. When records are transferred to the National Archives and Records Administration for storage in records centers, the accounting pertaining to those records shall be transferred with the records themselves. (c) Any accounting made under this section shall be retained for at least five years or the life of the record, whichever is longer, after the disclosure for which the accounting is made.
official document · source cfr-2024
Accounting for disclosures.
CFR · 2024-01-01 · US · Title 18
(a) (2) The accounting will record (i) the date, nature, and purpose of each disclosure of a record to any person or to another agency and (ii) the name and address of the person or agency to whom the disclosure was made. (3) Accountings prepared under this section will be maintained for at least five years or the life of the record, whichever is longer, after the disclosure for which the accounting is made. (b) (2) An individual desiring access to accountings of disclosures of a record pertaining to him or her will submit his request by following the procedures of § 701.305. (c)
official document · source cfr-2024
Accounting for disclosures.
CFR · 2024-01-01 · US · Title 20
(a) We will maintain an accounting of all disclosures of a record for five years or for the life of the record, whichever is longer; (1) Disclosures under paragraphs (a) and (b) of § 401.110; and, (2) Disclosures of your record made with your written consent. (b) The accounting will include: (1) The date, nature, and purpose of each disclosure; and (2) The name and address of the person or entity to whom the disclosure is made. (c) You may request access to an accounting of disclosures of your record. You must request access to an accounting in accordance with the procedures in § 401.40. You will be granted access to an accounting of the disclosures of your record in accordance with the procedures of this part which govern access to the related record. We may, at our discretion, grant access to an accounting of a disclosure of a record made under paragraph (g) of § 401.110.
official document · source cfr-2024
Accounting for disclosures.
CFR · 2024-01-01 · US · Title 22
(a) Each system manager shall establish a system of accounting for all disclosures of records, either orally or in writing made outside the Section, unless otherwise exempted under this section. Accounting procedures may be established in the least expensive and most convenient form that will permit the PA Officer to advise individuals promptly upon request of the persons or agencies to which records concerning them have been disclosed. Accounting of disclosures made under 5 U.S.C. 552a(b)(7) relating to civil or criminal law enforcement activities shall not be made available to the individual named in the record. (b) Accounting records, at a minimum, shall include the date, nature, and purpose of each disclosure of a (c) Accounting is not required to be kept for disclosure made within the Section or disclosures made pursuant to the Freedom of Information Act. (d) If an accounting of the disclosure was made, the PA Officer shall inform any person or other agency about any correction or notation of dispute made by the Section in accordance with 5 U.S.C. 552a(d) of any record that has been disclosed to the person or agency.
official document · source cfr-2024
Accounting for disclosures.
CFR · 2024-01-01 · US · Title 25
(a) (2) The accounting shall record (i) the date, nature, and purpose of each disclosure of a record to any person or to another agency and (ii) the name and address of the person or agency to whom the disclosure was made. (3) Accountings prepared under this section shall be maintained for at least five years or the life of the record, whichever is longer, after the disclosure for which the accounting is made. (b) (2) An individual desiring access to accountings of disclosures of a record pertaining to him shall submit his request by following the procedures of § 700.277. (c)
official document · source cfr-2024
Accounting for disclosures.
CFR · 2024-01-01 · US · Title 36
(a) (2) The accounting shall record: (i) The date, nature, and purpose of each disclosure of a record to any person or to another agency; and (ii) The name and address of the person or agency to whom the disclosure was made. (3) Accountings prepared under this section shall be maintained for at least five years or the life of the record, whichever is longer, after the disclosure for which the accounting is made. (b) (2) An individual desiring access to an accounting of disclosures of a record (c)
official document · source cfr-2024
Accounting for disclosures.
CFR · 2024-01-01 · US · Title 43
(a) (2) The accounting shall record (i) the date, nature, and purpose of each disclosure of a record to any person or to another agency and (ii) the name and address of the person or agency to whom the disclosure was made. (3) Accountings prepared under this section shall be maintained for at least five years or the life of the record, whichever is longer, after the disclosure for which the accounting is made. (b) (2) An individual desiring access to an accounting of disclosures of a record pertaining to the individual shall submit a request by following the procedures of § 2.63. (c)
official document · source cfr-2024
Accounting for dumped produce.
CFR · 2024-01-01 · US · Title 7
A clear and complete record shall be maintained showing justification for dumping of produce received on joint account, on consignment, or handled for or on behalf of another person if any portion of such produce regardless of percentage cannot be sold due to
official document · source cfr-2024
Accounting for fees on international loans.
CFR · 2024-01-01 · US · Title 12
(a) (b)
official document · source cfr-2024
Accounting for fees on international loans.
CFR · 2024-01-01 · US · Title 12
(a) (b)
official document · source cfr-2024
Accounting for fees on international loans.
CFR · 2024-01-01 · US · Title 12
(a) (b)
official document · source cfr-2024
Accounting for independent research and development costs and bid and proposal costs.
CFR · 2024-01-01 · US · Title 48
The publisher provides no abstract for this document; none is invented here.
official document · source cfr-2024
Accounting for insurance costs.
CFR · 2024-01-01 · US · Title 48
The publisher provides no abstract for this document; none is invented here.
official document · source cfr-2024
Accounting for inward cargo.
CFR · 2024-01-01 · US · Title 19
Inward cargo discrepancies shall be accounted for and adjusted by correction of the Cargo Declaration Outward With Commercial Forms, Customs Form 1302-A, but the vessel may be cleared and the adjustment deferred if the discharging officer's report has not been received. (See § 4.12.)
official document · source cfr-2024
Accounting for leases.
CFR · 2024-01-01 · US · Title 18
(a) All leases must be classified as either capital or operating leases. (b) The service company must record a capital lease as an asset in account 101.1, Property under capital leases (c) The service company, as a lessee, must recognize an asset retirement obligation ( (d) Rental payments on all leases must be charged to rent expense, fuel expense, construction work in progress, or other appropriate accounts as they become payable. (e) For a capital lease, for each period during the lease term, the amounts recorded for the asset and obligation must be reduced by an amount equal to the portion of each lease payment that would have been allocated to the reduction of the obligation, if the payment had been treated as a payment on an installment obligation (liability) and allocated between interest expense and a reduction of the obligation so as to produce a constant periodic rate of interest on the remaining balance.
official document · source cfr-2024
Accounting for military police record disclosure.
CFR · 2024-01-01 · US · Title 32
(a) 32 CFR part 505 prescribes accounting policies and procedures concerning the disclosure of military police records. (b) PM/DES will develop local procedures to ensure that disclosure of military police records as described in 32 CFR part 505 are available on request. (c) In every instance where records are disclosed; individuals, agencies or components are reminded that use or further disclosure of any military police reports, Military Police Investigator (MPI) reports, or other information received must be in compliance with DoDI 5505.7 (available at
official document · source cfr-2024
Accounting for redemption of trading stamps and coupons.
CFR · 2024-01-01 · US · Title 26
(a) (i) The cost to the taxpayer of merchandise, cash, and other property used for redemptions in the taxable year, (ii) Plus the net addition to the provision for future redemptions during the taxable year (or less the net subtraction from the provision for future redemptions during the taxable year). (2) (i) The trading stamps or premium coupons sold by him are issued by purchasers to promote the sale of their merchandise or services, (ii) The principal activity of the trade or business is the sale of such stamps or coupons, (iii) Such stamps or coupons are redeemable by the taxpayer for a period of at least 1 year from the date of sale, and (iv) Based on his overall experience, it is estimated that not more than two-thirds of the stamps or coupons sold which it is estimated, pursuant to paragraph (c) of this section, will be ultimately redeemed, will be redeemed within 6 months of the date of sale. (b) (ii) For purposes of this section, the term “estimated future redemptions” as of the end of a taxable year means the number of trading stamps or coupons outstanding as of the end of such year that it is reasonably estimated will ultimately be presented for redemption. Such estimate shall be determined in accordance with the rules contained in paragraph (c) of this section. (iii) For purposes of this section, the estimated average cost of redeeming each trading stamp or coupon shall be computed by including only the costs to the taxpayer of acquiring the merchandise, cash, or
official document · source cfr-2024
Accounting for releases.
CFR · 2024-01-01 · US · Title 5
OSC will maintain an accounting of all releases of a record for six (6) years or for the life of the record in accordance with the General Records Schedule, whichever is longer—except that, we will not make an accounting for releases: (a) Of a subject individual's records record made with the subject individual's consent; (b) To employees of OSC who have a need for the record to perform their duties; and (c) Required under the Freedom of Information Act, 5 U.S.C. 552, and part 1820 of this chapter.
official document · source cfr-2024
Accounting for the allowance for credit losses and chargeoffs.
CFR · 2024-01-01 · US · Title 12
Each institution shall: (a) Maintain at all times an allowance for credit losses that is determined according to generally accepted accounting principles. (b) Develop, adopt, and consistently apply policies and procedures governing the establishment and maintenance of the allowance for credit losses which, at a minimum, conform to the rules, definitions, and standards set forth in this part and any other applicable requirements. (c) Charge-off loans, wholly or partially, as appropriate, at the time they are determined to be uncollectible. (d) Ensure that when an institution or the Farm Credit Administration determines that the value of a loan or other asset recorded on its books and records exceeds the amount that can reasonably be expected to be collectible, or when the documentation supporting the recorded asset value is inadequate, the institution shall immediately charge off the asset in the amount determined to be uncollectible. If the amount determined to be uncollectible by the institution is different from the amount determined to be uncollectible by the Farm Credit Administration, the institution shall charge off such amount as the Farm Credit Administration shall direct.
official document · source cfr-2024
Accounting for the cost of deferred compensation.
CFR · 2024-01-01 · US · Title 48
The publisher provides no abstract for this document; none is invented here.
official document · source cfr-2024
Accounting for unallowable costs.
CFR · 2024-01-01 · US · Title 48
(a) Costs that are expressly unallowable or mutually agreed to be unallowable, including mutually agreed to be unallowable directly associated costs, shall be identified and excluded from any billing, claim, or proposal applicable to a Government contract. A directly associated cost is any cost that is generated solely as a result of incurring another cost, and that would not have been incurred had the other cost not been incurred. When an unallowable cost is incurred, its directly associated costs are also unallowable. (b) Costs that specifically become designated as unallowable or as unallowable directly associated costs of unallowable costs as a result of a written decision furnished by a contracting officer shall be identified if included in or used in computing any billing, claim, or proposal applicable to a Government contract. This identification requirement applies also to any costs incurred for the same purpose under like circumstances as the costs specifically identified as unallowable under either this paragraph or paragraph (a) above. (c)(1) The practices for accounting for and presentation of unallowable costs must be those described in 48 CFR 9904.405, Accounting for Unallowable Costs. (2) Statistical sampling is an acceptable practice for contractors to follow in accounting for and presenting unallowable costs provided the following criteria in paragraphs (c)(2)(i), (c)(2)(ii), and (c)(2)(iii) of this subsection are met: (i) The statistical sampling results in
official document · source cfr-2024
Accounting for unallowable costs.
CFR · 2024-01-01 · US · Title 48
The publisher provides no abstract for this document; none is invented here.
official document · source cfr-2024
Accounting for unallowable costs—Educational institutions.
CFR · 2024-01-01 · US · Title 48
The publisher provides no abstract for this document; none is invented here.
official document · source cfr-2024
Accounting methods and procedures required of all RUS borrowers.
CFR · 2024-01-01 · US · Title 7
All RUS borrowers shall maintain and keep their books of accounts and all other books and records which support the entries in such books of accounts in accordance with the accounting principles prescribed in this section. Interpretations Nos. 133, 134, 137, 403, 404, 602, 606, 618, 627, 628, and 629 adopt and implement the provisions of standards issued by the Financial Accounting Standards Board (FASB). Each interpretation includes a synopsis of the requirements of the standard as well as specific accounting requirements and interpretations required by RUS. The synopsis provides general information to assist borrowers in determining whether the standard applies to an individual cooperative's operations. The synopsis is not intended to change the requirements of the FASB standards unless it is set forth in the section entitled RUS Accounting Requirements in each interpretation. If a particular borrower believes a conflict exists between the FASB standard and an RUS interpretation, the borrower shall contact the Director, PASD, to seek resolution of the issue.
official document · source cfr-2024
Accounting of certain disclosures.
CFR · 2024-01-01 · US · Title 4
(a) With respect to each system of personnel records, GAO shall, except for disclosures made under §§ 83.4(a) and 83.4(b), keep an accurate accounting of— (1) The date, nature, and purpose of disclosure of a record to any person; and (2) The name and address of the person, agency, or organization to whom the disclosure is made. (b) Such accounting shall be retained for at least 3 years or the life of the record, whichever is longer, after the disclosure for which the accounting is made. (c) Except for disclosures made under § 83.4(e), the accounting shall be available upon written request to the individual named in the record.
official document · source cfr-2024
Accounting of certain disclosures.
CFR · 2024-01-01 · US · Title 45
(a) Except for disclosures under § 503.3(a) and (b) of this part, the Administrative Officer will keep an accurate accounting of each disclosure of a record to any person or to another agency made under § 503.3(c), (d), (e), (f), (g), (h), (i), (j), and (k) of this part. (b) Except for a disclosure made to another agency or to an instrumentality of any governmental jurisdiction under § 503.3(g) of this part, the Administrative Officer will make the accounting as required under paragraph (a) of this section available to any individual upon written request made in accordance with § 503.5. (c) The Administrative Officer will inform any person or other agency about any correction or notation of dispute made in accordance with § 503.7 of this part of any record that has been disclosed to the person or agency if an accounting of the disclosure was made. (d) An accounting of disclosures of records within this section will consist of the date, nature, the purpose of each disclosure of a record to any person or to another agency, and the name and address of the person or agency to whom the disclosure is made. (e) This accounting shall be retained for 5 years or the life of the record, whichever is longer, after the disclosure for which the accounting is made.
official document · source cfr-2024
Accounting of disclosure.
CFR · 2024-01-01 · US · Title 5
(a) The Office or agency will maintain a record of disclosures in cases where records about the individual are disclosed from an Office system of records except— (1) When the disclosure is made pursuant to the Freedom of Information Act, as amended (5 U.S.C. 552); or (2) When the disclosure is made to those officers and employees of the Office or agency who have a need for the record in the performance of their duties. (b) This accounting of the disclosures will be retained for at least 5 years or for the life of the record, whichever is longer, and will contain the following information: (1) A brief description of the record disclosed; (2) The date, nature, and purpose for the disclosure; and (3) The name and address of the purpose, agency, or other entity to whom the disclosure is made. (c) Except for the accounting of disclosure made to agencies, individuals, or entities in law enforcement activities or disclosures made from the Office's exempt systems of records, the accounting of disclosures will be made available to the data subject upon request in accordance with the access procedures of this part.
official document · source cfr-2024
Accounting of disclosure.
CFR · 2024-01-01 · US · Title 5
(a) The AFRH or agency will maintain a record of disclosures in cases where records about the individual are disclosed from a system of records except— (1) When the disclosure is made pursuant to the Freedom of Information Act, 5 U.S.C. 552, as amended; or (2) When the disclosure is made to those officers and employees of the AFRH who have a need for the record in the performance of their duties. (b) This accounting of the disclosures will be retained for a least 5 years or for the life of the record, whichever is longer, and will contain the following information: (1) A brief description of the record disclosed; (2) The date, nature, and purpose for the disclosure; and, (3) The name and address of the person, agency, or other entity to whom the disclosure is made. (c) Except for the accounting of disclosure made to agencies, individuals, or entities in law enforcement activities or disclosures made from the AFRH exempt systems of records, the accounting of disclosures will be made available to the data subject upon request in accordance with the access procedures of this part.
official document · source cfr-2024
Accounting of disclosures of protected health information.
CFR · 2024-01-01 · US · Title 45
(a) (i) To carry out treatment, payment and health care operations as provided in § 164.506; (ii) To individuals of protected health information about them as provided in § 164.502; (iii) Incident to a use or disclosure otherwise permitted or required by this subpart, as provided in § 164.502; (iv) Pursuant to an authorization as provided in § 164.508; (v) For the facility's directory or to persons involved in the individual's care or other notification purposes as provided in § 164.510; (vi) For national security or intelligence purposes as provided in § 164.512(k)(2); (vii) To correctional institutions or law enforcement officials as provided in § 164.512(k)(5); (viii) As part of a limited data set in accordance with § 164.514(e); or (ix) That occurred prior to the compliance date for the covered entity. (2)(i) The covered entity must temporarily suspend an individual's right to receive an accounting of disclosures to a health oversight agency or law enforcement official, as provided in § 164.512(d) or (f), respectively, for the time specified by such agency or official, if such agency or official provides the covered entity with a written statement that such an accounting to the individual would be reasonably likely to impede the agency's activities and specifying the time for which such a suspension is required. (ii) If the agency or official statement in paragraph (a)(2)(i) of this section is made orally, the covered entity must: (A) Document the statement, including the
official document · source cfr-2024
Accounting of disclosures.
CFR · 2024-01-01 · US · Title 1
(a) Except for disclosures made under §§ 603.10(b)(1)-(2), when a Record is disclosed to any person, or to another agency, NCPC shall prepare an accounting of the disclosure. The accounting shall Record the date, nature, and purpose of the disclosure and the name and address of the person or agency to whom the disclosure was made. The NCPC shall maintain all accountings for a minimum of five years or the life of the Record, whichever is greatest, after the disclosure is made. (b) Except for disclosures under § 603.10(b)(7), accountings of all disclosures shall be made available to the Individual about whom the disclosed Records pertains at his/her request. Such request shall be made in accordance with the requirements of § 603.15. (c) For any disclosure for which an accounting is made, if a subsequent amendment or correction or notation of dispute is made to a Record by the NCPC in accordance with the requirements of § 603.14, the Individual and/or agency to whom the Record was originally disclosed shall be informed.
official document · source cfr-2024
Accounting of disclosures.
CFR · 2024-01-01 · US · Title 5
(a) The Office of Government Ethics or the other agency concerned will maintain an accounting of disclosures in cases where records about the data subject are disclosed from OGE's system of records except— (1) When the disclosure is made pursuant to the Freedom of Information Act, as amended (5 U.S.C. 552); or (2) When the disclosure is made to those officers and employees of OGE or the other agency which maintains the records who have a need for the records in the performance of their duties. (b) This accounting of disclosures will be retained for at least five years or for the life of the record, whichever is longer, and will contain the following information: (1) A brief description of the record disclosed; (2) The date, nature, and purpose for the disclosure; and (3) The name and address of the individual, agency, or other entity to whom the disclosure is made. (c) Under sections 102 and 105 of the Ethics in Government Act, 18 U.S.C. 208(d) and 5 CFR parts 2634 and 2640 of OGE's executive branch regulations, a requester other than the data subject must submit a signed, written application on the OGE Form 201 or agency equivalent form to inspect or receive copies of certain records, such as SF 278 Public Financial Disclosure Reports, Certificates of Divestiture, 18 U.S.C. 208(b)(1) and (b)(3) waivers, and (d) Except for the accounting of a disclosure made under subsection (b)(7) of the Privacy Act for a civil or criminal law enforcement activity that is authorized by law,
official document · source cfr-2024
Accounting of disclosures.
CFR · 2024-01-01 · US · Title 18
(a) The appropriate system manager specified for each system of records will keep an accurate written account of all disclosures of records made to any person or to any other agency with the written consent or at the written request of the individual to whom the record pertains and pursuant to § 3b.225(b)(3) through (11). The account will include the following information: (1) The date, nature, and purpose of each disclosure; (2) The name and address of the person or agency to whom the disclosure is made; and (3) A reference to the justification or basis upon which the release was made, including reference to any written document required as when records are released for statistical or law enforcement purposes pursuant to § 3b.225(b) (5) and (7). (b) Each system manager will retain the accounting made under paragraph (a) of this section for at least five years from the date of disclosure for which the accounting is made, or the life of the record, which ever is longer. (c) Except for disclosures made for law enforcement purposes pursuant to § 3b.225(b)(7), and unless the system of records has been exempted from this provision pursuant to subpart D of this part, each system manager will make the accounting made under paragraph (a) of this section available to the individual named in the record at his written request. (d) The accounting of disclosures is not a system of records under the definition in § 3b.2(e) and no accounting will be maintained for disclosure of the accounti
official document · source cfr-2024
Accounting of disclosures.
CFR · 2024-01-01 · US · Title 28
(a) We will provide an accounting of all disclosures of a record for five years or until the record is destroyed, whichever is longer, except that no accounting will be provided to the record subject for disclosures made to law enforcement agencies and no accounting will be made for: (1) Disclosures made under the FOIA; (2) Disclosures made within the agency; and (3) Disclosures of your record made with your written consent. (b) The accounting will include: (1) The date, nature, and purpose of the disclosure; and (2) The name and address of the person or entity to whom the disclosure is made. (c) You may request access to an accounting of disclosures of your record. Your request should be in accordance with the procedures in § 802.14. You will be granted access to an accounting of the disclosures of your record in accordance with the procedures of this part which govern access to the related record, excepting disclosures made for an authorized civil or criminal law enforcement agency as provided by subsection (c)(3) of the Privacy Act. You will be required to provide reasonable identification.
official document · source cfr-2024
Accounting of disclosures.
CFR · 2024-01-01 · US · Title 31
(a) (1) Keep an accurate accounting of: (i) The date, nature, and purpose of each disclosure of a record to any person or to an agency made under 5 U.S.C. 552a(b) and § 1.24; and (ii) The name and address of the person to whom or agency to which the disclosure is made; (2) Retain the accounting made under paragraph (a)(1) of this section for at least five years or the life of the record, whichever is longer, after the disclosure for which the accounting is made; and (3) Inform any person or other agency about any correction or notation of dispute made by the component in accordance with 5 U.S.C. 552a(d) and § 1.28 of any record that has been disclosed to the person or agency if an accounting of the disclosure was made. ( (b) (1) Be established in the least expensive and most convenient form that will permit the system manager to advise individuals, promptly upon request, what records concerning them have been disclosed and to whom; (2) Provide, as a minimum, the identification of the particular record disclosed, the name and address of the person to whom or agency to which the record was disclosed, and the date, nature, and purpose of the disclosure; and (3) Be maintained for 5 years or until the record is destroyed or transferred to the National Archives and Records Administration or Federal Records Center for storage, in which event, the accounting pertaining to those records, unless maintained separately, must be transferred with the records themselves. (c) (1) To those of
official document · source cfr-2024
Accounting of disclosures.
CFR · 2024-01-01 · US · Title 36
(a) The Board shall, except for disclosure made under sections (b)(1) and (b)(2) of the Privacy Act of 1974 (5 U.S.C. 552a) keep an accurate accounting of— (1) The date, nature and purpose of each disclosure of a record to any person or another agency made pursuant to § 1121.10; and (2) The name and address of the person or agency to whom the disclosure is made. (b) This accounting shall be retained for at least five years or the life of the record, whichever is longer, after the disclosure for which the accounting is made; (c) The Board shall make this accounting available to the individual named in the record at his or her request, except for disclosures made under section (b)(7) of the Privacy Act of 1974 (5 U.S.C. 552a). (d) The Board shall inform any person or other agency to whom disclosure has been made pursuant to § 1121.10 about any correction or notation of dispute made by the Board.
official document · source cfr-2024
Accounting of disclosures.
CFR · 2024-01-01 · US · Title 41
(a) Except for disclosures made pursuant to paragraphs (a) and (b) of § 51-9.201 of this part, an accurate accounting of each disclosure will be made and retained for five years after the disclosure or for the life of the record, whichever is longer. The accounting will include the date, nature, and purpose of each disclosure, and the name and address of the person or agency to whom the disclosure is made. (b) The accounting will be recorded and maintained in any manner the Executive Director determines is satisfactory for the purposes of constructing a listing of all disclosures, and for providing a cross reference to the justification or basis upon which the disclosure was made, including written documentation required when records are released for statistical or law enforcement purposes and any written consents provided by the individual. (c) Except for disclosures made to agencies or instrumentalities in law enforcement activities in accordance with § 51-9.201(e)(2) or for disclosures made from systems exempted from this requirement of the Act as outlined in subpart 51-9.6 of this part, the accounting of disclosures will be made available to the individual upon request. Procedures for requesting access to the accounting are outlined in subpart 51-9.3 of this part.
official document · source cfr-2024
Accounting of disclosures.
CFR · 2024-01-01 · US · Title 42
(a) (b) (2) A patient has a right to receive an accounting of disclosures described in paragraph (b)(1) of this section during only the 3 years prior to the date on which the accounting is requested.
official document · source cfr-2024
Accounting of disclosures.
CFR · 2024-01-01 · US · Title 44
(a) Except for disclosures made pursuant to § 6.20 (a) and (b), an accurate accounting of each disclosure shall be made and retained for 5 years after the disclosure or for the life of the record, whichever is longer. The accounting shall include the date, nature, and purpose of each disclosure, and the name and address of the person or agency to whom the disclosure is made; (b) The system manager also shall maintain in conjunction with the accounting of disclosures; (1) A full statement of the justification for the disclosure. (2) All documentation surrounding disclosure of a record for statistical or law enforcement purposes; and (3) Evidence of written consent to a disclosure given by the subject individual. (c) Except for the accounting of disclosures made to agencies or instrumentalities in law enforcement activities in accordance with § 6.20 (g) or of disclosures made from exempt systems the accounting of disclosures shall be made available to the individual upon request. Procedures for requesting access to the accounting are in subpart C of this part.
official document · source cfr-2024