23 C.F.R. Subpart D—Closeout
Title 23 - Highways
Unless extended in accordance with the provisions of §1200.31 of this part, the right to incur costs under Section 402 expires on the last day of the fiscal year to which it pertains. The State and its subgrantees and contractors may not incur costs for Federal reimbursement past the expiration date. Upon written request by the State, specifying the reasons therefor, the Approving Official may extend the right to incur costs for some portion of the State highway safety program by a maximum of 90 days. The approval of any such request for extension shall be in writing, shall specify the new expiration date, and shall be signed by the Approving Official. If an extension is granted, the State and its subgrantees and contractors may continue to incur costs in accordance with the Highway Safety Plan until the new expiration date, and the due dates for other submissions covered by this subpart shall be based upon the new expiration date. However, in no case shall any extension be deemed to authorize the obligation of additional Federal funds beyond those already obligated to the State, nor shall any extension be deemed to extend the due date for submission of the Annual Report. Only one extension shall be allowed during each fiscal year. Each State shall submit a final voucher which satisfies the requirements of §1200.23(a) of this part within 90 days after the expiration of each fiscal year, unless extended in accordance with the provisions of §1200.31 of this part. The final voucher constitutes the final financial reconciliation for each fiscal year. Within 90 days after the end of the fiscal year, each State shall submit an Annual Report. This report shall describe: (a) The State's progress in meeting its highway safety goals, using performance measures identified in the Performance Plan. Both Baseline and most current level of performance under each measure will be given for each goal. (b) How the projects and activities funded during the fiscal year contributed to meeting the State's highway safety goals. Where data becomes available, a State should report progress from prior year projects that have contributed to meeting current State highway safety goals. [62 FR 34402, June 26, 1997, as amended at 64 FR 40764, July 28, 1999] Any funds which remain unexpended after final reconciliation shall be carried forward, credited to the State's highway safety account for the new fiscal year, and made immediately available for use under the State's new highway safety program, subject to the approval requirements of §1200.13 of this part. Carry-forward funds must be identified by the program area from which they are removed when they are reprogrammed from the previous fiscal year. Once so identified, such funds are available for use without regard to the program area from which they were carried forward, unless specially earmarked by the Congress. The closeout of a highway safety program in a fiscal year does not affect the ability of NHTSA or FHWA to disallow costs and recover funds on the basis of a later audit or other review or the State's obligation to return any funds due as a result of later refunds, corrections, or other transactions. The following provisions shall have continuing applicability, notwithstanding the closeout of a highway safety program in a fiscal year: (a) The requirements governing equipment, as provided in §1200.21 of this part; (b) The audit requirements and records retention and access requirements of 49 CFR part 18.
Title 23: Highways
PART 1200—UNIFORM PROCEDURES FOR STATE HIGHWAY SAFETY PROGRAMS
Subpart D—Closeout
§ 1200.30 Expiration of the right to incur costs.
§ 1200.31 Extension of the right to incur costs.
§ 1200.32 Final voucher.
§ 1200.33 Annual report.
§ 1200.34 Disposition of unexpended balances.
§ 1200.35 Post-grant adjustments.
§ 1200.36 Continuing requirements.
