This regulation outlines the standard terms and conditions for financial, programmatic, and property reporting required of recipients under Department of Defense (DoD) grants and cooperative agreements. It specifies detailed requirements for performance management, financial reporting, property reporting, subaward and executive compensation reporting, and any additional reporting not covered elsewhere, ensuring compliance with Office of Management and Budget (OMB) guidance and relevant statutes. The regulation provides templates and instructions for DoD components to implement these reporting requirements, allowing for some flexibility in application while mandating the use of OMB-approved forms and procedures to minimize recipient burden and ensure consistency across federal awards.
Authority: 5 U.S.C. 301 and 10 U.S.C. 113.