| If the obligation is for - |
The obligation is 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. |