PART 1136—OTHER ADMINISTRATIVE REQUIREMENTS: GENERAL AWARD TERMS AND CONDITIONS Authority: 5 U.S.C. 301 and 10 U.S.C. 113. Source: 85 FR 51171, Aug. 19, 2020, unless otherwise noted. § 1136.1 Purpose of this part. (a) This part specifies standard wording of general terms and conditions concerning submission and maintenance of recipient information; records retention and access; remedies for noncompliance and termination; claims, disputes, and appeals; collection of amounts due; closeout; and after-the-award requirements. (b) It thereby implements OMB guidance for grants and cooperative agreements in multiple portions of 2 CFR part 200, as those portions apply to general terms and conditions. Specifically, this part implements: (1) 2 CFR 200.113 and 200.210(b)(1)(iii); (2) 2 CFR 200.300(b) as it refers to requirements in 2 CFR part 25; and (3) 2 CFR 200.333 through 200.345. § 1136.2 Applicability of this part. The types of awards and entities to which this part and other parts in this subchapter apply are described in the subchapter overview at 2 CFR 1126.2. § 1136.3 Exceptions from requirements of this part. Exceptions are permitted from the administrative requirements in this part only as described at 2 CFR 1126.3. § 1136.4 Organization of this part. (a) The content of this part is organized into subparts and associated appendices. (1) Each subpart provides direction to DoD Components on how to construct one article of general terms and conditions for grants and cooperative agreements. (2) For each subpart, there is a corresponding appendix with standard wording for terms and conditions of the article addressed by the subpart. Terms and conditions address rights and responsibilities of the Federal Government and recipients. (b) A DoD Component must use the wording provided in each appendix in accordance with the direction in the corresponding subpart. That direction may permit DoD Components to vary from the standard wording in some situations. (c) Table 1 shows which article of general terms and conditions may be found in each of appendices A through G to this part (with the associated direction to DoD Components in Subparts A through G, respectively): Table 1 to Paragraph (c) In . . . You will find terms and conditions specifying recipients' rights and responsibilities related to . . . That would appear in an award within OAR Article . . . Appendix A Submitting and maintaining recipient information I. Appendix B Records retention and access II. Appendix C Remedies and termination III. Appendix D Claims, disputes, and appeals IV. Appendix E Collection of amounts due V. Appendix F Closeout VI. Appendix G Post-closeout adjustments and continuing responsibilities VII. Subpart A—Submitting and Maintaining Recipient Information (OAR Article I) § 1136.100 Purpose of OAR Article I. OAR Article I sets forth requirements for recipients to maintain current information about themselves in the data system the Federal Government specifies as the repository for standard information about its business partners, currently the System for Award Management. The article thereby implements OMB guidance in: (a) 2 CFR 200.113 and 200.210(b)(1)(iii); (b) 2 CFR part 25; and (c) The portion of 2 CFR 200.300(b) that cites 2 CFR part 25 and the System for Award Management). § 1136.105 Content of OAR Article I. To implement the requirement described in § 1136.100, a DoD Component's general terms and conditions must use the standard wording appendix A to this part provides as OAR Article I. A DoD Component may reserve Section B of the article in its general terms and conditions if it is certain that there will be no award using those general terms and conditions for which the Federal share of the award's total value will exceed $500,000. Subpart B—Records Retention and Access (OAR Article II) § 1136.200 Purpose of OAR Article II. OAR Article II addresses rights and responsibilities concerning retention of records related to awards; access to recipients' records; and collection, transmission, and storage of information. The article thereby implements OMB guidance in 2 CFR 200.333 through 200.337. § 1136.205 Records retention period. (a) OMB guidance. (1) The lead-in paragraph of 2 CFR 200.333 sets a standard retention period that is generally applicable to recipient records pertinent to grants and cooperative agreements. (2) 2 CFR 200.333(c) and (f) provide different standard retention periods specifically for records that are related either to real property and equipment acquired with Federal funds or indirect cost rate proposals and cost allocation plans. (b) DoD implementation. (c) Award terms and conditions General. (2) Exception. § 1136.210 Extensions of retention period due to litigation, claim, or audit. (a) OMB guidance. (1) 2 CFR 200.333(a) provides for an extended retention period for records involved in a litigation, claim, or audit that begins before the end of the standard 3-year retention period. (2) 2 CFR 200.333(b) provides that a recipient also is required to extend the retention period when a Federal awarding, cognizant, or oversight agency notifies it in writing to do so. (b) DoD implementation. (2)(i) Other than the exception described in paragraph (b)(2)(ii) of this section, DoD Components may not require recipients to extend the records retention period as described in 2 CFR 200.333(b). (ii) A DoD Component's general terms and conditions must extend the “retention period,” as that term is used in 2 CFR 200.344(a), to include the entire period during which recipients retain their records, even if that period extends beyond the standard 3-year retention period described in § 1136.205. That extension will enable disallowance of costs and recovery of funds based on an audit or other review of records a recipient elected to retain beyond the standard retention period, even if the audit or review began after the end of that retention period. Without that extension, the ability to disallow costs and recover funds would be limited by 2 CFR 200.344(a), which states that an agency must make any disallowance determination about a recipient's costs and notify the recipient within the record retention period. (c) Award terms and conditions. § 1136.215 Records for program income earned after the end of the performance period. (a) OMB guidance. (b) DoD implementation. (c) Award terms and conditions. § 1136.220 Records for joint or long-term use. (a) OMB guidance. (1) 2 CFR 200.334 states that a Federal awarding agency must request that a recipient transfer records to its custody if the agency determines that the records have value that warrants long-term retention. It also provides that the agency may instead arrange for the recipient to retain records that are continuously needed for joint use. (2) 2 CFR 200.333(d) exempts records transferred to a Federal agency from the standard records retention requirement. (b) DoD implementation. (c) Award terms and conditions. § 1136.225 Methods for collecting, transmitting, and storing information. (a) OMB guidance. (b) DoD implementation. (c) Award terms and conditions. § 1136.230 Access to records. (a) OMB guidance. (b) DoD implementation. (c) Award terms and conditions. Subpart C—Remedies and Termination (OAR Article III) § 1136.300 Purpose of OAR Article III. OAR Article III addresses remedies for noncompliance, including suspension and termination of awards. It thereby implements OMB guidance in 2 CFR 200.338 through 200.340 and 200.342. § 1136.305 Content of OAR Article III. (a) Requirement. (b) Award terms and conditions. Subpart D—Claims, Disputes, and Appeals (OAR Article IV) § 1136.400 Purpose of OAR Article IV. OAR Article IV addresses claims, disputes, and appeals under awards. It thereby provides the award terms and conditions required by the DoDGARs at 32 CFR 22.815 and also implements OMB guidance in 2 CFR 200.341. § 1136.405 Content of OAR Article IV. (a) Requirement. (b) Award terms and conditions General. (2) Exception. (i) That requirement is in a statute or regulation adopted in the Code of Federal Regulations after opportunity for public comment; and (ii) The statutory or regulatory requirement applies to awards using the DoD Component's general terms and conditions. Subpart E—Collection of Amounts Due (OAR Article V) § 1136.500 Purpose of OAR Article V. OAR Article V addresses procedures for establishing, appealing, and collecting debts under DoD awards. It thereby: (a) Provides requirements for recipients paralleling those for DoD Components in the DoDGARs at 32 CFR 22.820; (b) Augments requirements of OAR Article IV in any case in which a claim leads to a determination that a recipient owes an amount to DoD; and (c) Implements OMB guidance in 2 CFR 200.345. § 1136.505 Content of OAR Article V. (a) Requirement. (b) Award terms and conditions. Subpart F—Closeout (OAR Article VI) § 1136.600 Purpose of OAR Article VI. OAR Article VI addresses recipients' responsibilities for closeout of awards and subawards under them. The article thereby implements OMB guidance in 2 CFR 200.343. § 1136.605 Content of OAR Article VI. (a) Requirement. (b) Award terms and conditions General. (2) Exception related to due dates for final reports other than performance, financial, and invention reports. (i) To pre-approve a 30-day extension for final reports other than performance, financial, and invention reports, a DoD Component may substitute “120 calendar days” for “90 calendar days” in the wording appendix F to this part provides for paragraph C.4 of OAR Article VI. These pre-approved 30-day extensions in the general terms and conditions are for all awards using those terms and conditions; they therefore are separate and distinct from any additional extensions a recipient may later request for an individual award. (ii) The parallel authorities for pre-approved extensions of due dates for final performance and invention reports are elsewhere. DoDGARs provisions in: (A) 2 CFR 1134.125 authorize a DoD Component to pre-approve a 30-day extension for due dates of performance reports by an appropriate substitution of wording in REP Article I of the general terms and conditions. (B) 2 CFR 1130.610 authorize a DoD Component to pre-approve a 30-day extension for due dates of final reports listing subject inventions under awards by an appropriate substitution of wording in PROP Article VI of the general terms and conditions. (C) 2 CFR 1134.505 authorize a DoD Component to pre-approve a 30-day extension for due dates of other types of final reports by inclusion of appropriate wording in REP Article V of the general terms and conditions. Subpart G—Post-Closeout Adjustments and Continuing Responsibilities (OAR Article VII) § 1136.700 Purpose of OAR Article VII. OAR Article VII addresses post-closeout funding adjustments and recipients' continuing responsibilities after award closeout. It thereby implements OMB guidance in 2 CFR 200.344. § 1136.705 Content of OAR Article VII. (a) Requirement. (b) Award terms and conditions. Appendix A to Part 1136—Terms and Conditions for OAR Article I, “Submitting and Maintaining Recipient Information” Unless a DoD Component reserves Section B, as specified in § 1136.105, a DoD Component's general terms and conditions must use the following wording for OAR Article I. OAR Article I. Submitting and Maintaining Recipient Information. (DECEMBER 2014) Section A. System for Award Management. 1. Unless you are exempted from this requirement in accordance with OMB guidance in 2 CFR 25.110, you must maintain the currency of information about yourself in the system the Federal Government specifies as the repository for information about its business partners (currently the System for Award Management (SAM)). 2. You must maintain the information in that system until you submit the final financial report required under this award or receive the final payment, whichever is later. 3. You must review and update the information at least annually after your initial registration in the system (unless you are subject to the requirements in Section B) and more frequently if required by changes in your information. Section B. Reporting of Performance and Integrity Information. 1. General reporting requirement. a. This reporting is required under section 872 of Public Law 110-417, as amended (41 U.S.C. 2313). b. As required by section 3010 of Public Law 111-212, all performance and integrity information posted in the designated information system on or after April 15, 2011, except past performance reviews required for Federal procurement contracts, will be publicly available. c. Recipient information is submitted to the OMB-designated integrity and performance system through the SAM, as described in paragraph B.3 of this section. The currently designated integrity and performance information system is the Federal Awardee Performance and Integrity Information System (FAPIIS). 2. Proceedings about which you must report. a. Is in connection with the award or performance of a grant, cooperative agreement, or procurement contract from the Federal Government; b. Reached its final disposition during the most recent 5-year period; and c. Is one of the following: i. A criminal proceeding that resulted in a conviction, as defined in paragraph B.5. of this section; ii. A civil proceeding that resulted in a finding of fault and liability and payment of a monetary fine, penalty, reimbursement, restitution, or damages of $5,000 or more; iii. An administrative proceeding, as defined in paragraph B.5. of this section, that resulted in a finding of fault and liability and your payment of either monetary fine or penalty of $5,000 or more or a reimbursement, restitution, or damages in excess of $100,000; or iv. Any other criminal, civil, or administrative proceeding if: (A) It could have led to an outcome described in paragraph B.2.c.i, ii, or iii of this section; (B) It had a different disposition arrived at by consent or compromise with an acknowledgment of fault on your part; and (C) The requirement in this section to disclose information about the proceeding does not conflict with applicable laws and regulations. 3. Reporting procedures. a. Current procedures are to submit the information as part of the maintenance of your information in the SAM that Section A of this article requires. b. You do not need to submit the information again under this award if you already reported current information to the SAM under another Federal grant, cooperative agreement, or procurement contract. 4. Reporting frequency. 5. Definitions. a. Administrative proceeding e.g., b. Conviction c. Total value of currently active grants, cooperative agreements, and procurement contracts i. Only the Federal share of the funding under any Federal agency award with a recipient cost share or match; and ii. The value of all expected funding increments and options, even if not yet exercised, under each Federal agency award. Section C. Disclosure of evidence of integrity-related issues. 1. Disclosure requirement. 2. Covered person. a. “Principal” means: i. An officer, director, owner, partner, principal investigator, or other person with management or supervisory responsibilities that relate to this award; or ii. A consultant or other person, whether or not employed by you or a subrecipient or paid with funds under this award, who: (A) Is in a position to handle funds under this award; (B) Is in a position to influence or control the use of those funds; or (C) Occupies a technical or professional position capable of substantially influencing the development or outcome of an activity required to perform the project or program under this award. b. “Agent” means any individual who acts on behalf of, or who is authorized to commit you or the subrecipient, whether or not employed by you or the subrecipient. 3. Covered action. 4. Safeguarding of the information. a. To the extent permitted by law and regulation, we will: i. Safeguard and treat information you disclose to us as confidential if you mark the information as “confidential” or “proprietary.” ii. Not release the information to the public in response to a Freedom of Information Act (5 U.S.C. 552) request without notifying you in advance. b. We may transfer documents you provide to us to any other department or agency within the Executive Branch of the Federal Government if the information relates to matters within that organization's jurisdiction. Appendix B to Part 1136—Terms and Conditions for OAR Article II, “Records Retention and Access” Unless a DoD Component substitutes alternate wording in paragraph A.3, a DoD Component's general terms and conditions must use the following wording for OAR Article II, as specified in §§ 1136.205 through 1136.230. OAR Article II. Records Retention and Access. (DECEMBER 2014) Section A. Records retention period. 1. You must keep records related to any real property and equipment acquired, in whole or in part, using Federal funds under the award for 3 years after final disposition of the property. For any item of exempt property with a current fair market value greater than $5,000, and for which final disposition was not a condition of the title vesting, you must keep whatever records you need for as long as necessary to ensure that you can deduct the Federal share if you later use the property in contributions for cost sharing or matching purposes under any Federal award. 2. You must keep records related to rate proposals for indirect or facilities and administrative costs, cost allocation plans, and supporting records such as indirect cost rate computations and any similar accounting computations of the rate at which a particular group of costs is chargeable (such as computer usage chargeback or composite fringe benefit rates) as follows: a. If you are required to submit a proposal, plan, or other computations to your Federal cognizant agency for indirect costs, as the basis for negotiation of a rate, you must keep the submissions and all supporting records for 3 years from the date on which you were required to make the submissions. b. If you are not required to submit a proposal, plan, or other computation as the basis for negotiation, you must keep the proposal, plan, other computation, and supporting records for 3 years from the end of the fiscal year or other accounting period covered by the proposal, plan, or other computation. 3. You must keep other financial records, supporting documents, statistical records, and other records pertinent to this award for a period of 3 years from the date you submit your final financial report under the award. Section B. Extensions of retention period due to litigation, claim, or audit. 1. If any litigation, claim, or audit begins before the end of the 3-year retention period specified in Section A of this article and the final action related to the litigation, claim, or audit is not taken before the end of that 3-year period, you must retain all records related to this award that may be involved in the litigation, claim, or audit until all findings involving the records have been resolved and final action taken. 2. We may disallow costs and recover funds under this award based on an audit or other review of records you elected to retain beyond the retention period required by this article, even if the audit or review begins after the end of the 3-year retention period specified in Section A of this article. Thus, the “retention period,” as that term is used in OMB guidance in 2 CFR 200.344(a)(1), is extended, as described in 2 CFR 200.333(b), to include the entire period during which we and our authorized representatives continue to have access to those records under paragraph F.2 of this article. Section C. Records for program income earned after the end of the performance period. Section D. Records for joint or long-term use. 1. Joint use. 2. Long-term use. a. Retain the records for a longer period of time; or b. Transfer the records to our custody for long-term retention. 3. Retention requirements for transferred records. Section E. Methods for collecting, transmitting, and storing information 1. You should, whenever practicable, collect, transmit, and store information related to this award in open and machine-readable formats rather than in closed formats or on paper. However, if you request it, we will: a. Provide award related-information to you on paper; and b. Accept award related-information from you on paper. In that case, we will not require more than an original and two copies. 2. When your original records are in an electronic form that cannot be altered, you do not need to create and retain paper copies of those records. 3. When your original records are on paper, you may substitute electronic versions produced through duplication or using other forms of electronic media, provided that: a. You conduct periodic quality control reviews of the records; b. You provide reasonable safeguards against alteration of the records; and c. The records remain readable. Section F. Access to records. 1. Scope of Federal Government access rights. a. We as the awarding agency, the Federal Government Inspectors General, the Comptroller General of the United States, and any of our authorized representatives have the right of access to any documents, papers, or other records you have that are pertinent to this award, in order to make audits, examinations, excerpts, and transcripts. b. This right also includes timely and reasonable access to your personnel for the purposes of interview and discussion related to the records. c. As described in OMB guidance at 2 CFR 200.336(b), the access to records described in this section will include access to the true name of a victim of a crime only under extraordinary and rare circumstances. i. You are required to provide that access only in response to a court order or subpoena pursuant to a bona fide confidential investigation, or in response to a request duly authorized by the head of the DoD Component or his or her designee; and ii. You must take appropriate steps to protect this sensitive information. 2. Duration of Federal Government access rights. 3. Public access. a. You must comply with requirements to protect information that Federal statute, Executive order, or regulation requires to be protected ( e.g., b. We do not place any requirements on you to permit public access to your records separate from any Federal, State, local, or tribal statute that may require you to do so. c. The Freedom of Information Act (FOIA, 5 U.S.C. 552) does not apply to records in your possession but records you provide to us generally will be subject to FOIA, with the applicable exemptions. Appendix C to Part 1136—Terms and Conditions for OAR Article III, “Remedies and Termination” As required by § 1136.305, a DoD Component's general terms and conditions must use the following wording for OAR Article III. OAR Article III. Remedies and Termination. (DECEMBER 2014) Section A. Non-compliance with award terms and conditions Section B. Remedies for noncompliance. 1. If you fail to comply with a term or condition of this award or an applicable Federal statute or regulation, we may take one or more of the following actions that we deem appropriate to the circumstances: a. Temporarily withhold cash payments pending: i. Your correction of the deficiency; or ii. Our taking more severe enforcement action. b. Disallow (that is, deny both use of funds and any applicable cost-sharing or matching credit for) all or part of the cost of the activity or action not in compliance; c. Suspend or, in accordance with paragraph C.1.a.i of this article, terminate this award, in whole or in part (suspension of an award is a separate and distinct action from suspension of a person under 2 CFR parts 180 and 1125, as noted in paragraph B.3 of this article); d. Withhold further awards to you for the project or program that is not in compliance; e. Take any other action legally available to us under the circumstances. 2. You may raise an objection to our taking any remedy we take under paragraph B.1 of this section and will be given an opportunity to provide information and documentation challenging the action. The procedures are those specified in OAR Article IV for claims and disputes. 3. Our use of any remedy under paragraph B.1 of this section, including suspension or termination of the award, does not preclude our referring the noncompliance to a suspension and debarment official and asking that official to consider initiating a suspension or debarment action under 2 CFR part 1125, the DoD implementation of OMB guidance at 2 CFR part 180. Section C. Termination. 1. This award may be terminated in whole or in part as follows: a. Unilaterally by the Federal Government. i. Your material failure to comply with the award terms and conditions. If we terminate the award for that reason, we will report the termination to the OMB-designated integrity and performance system (currently FAPIIS). In accordance with 41 U.S.C. 2313, each Federal awarding official must review and consider the information in the OMB-designated integrity and performance system with regard to any proposal or offer before awarding a grant or contract. ii. The program office does not have funding for an upcoming increment if this award is incrementally funded. In that case, the Federal Government's financial obligation does not exceed the amount currently obligated under the award. b. By mutual agreement. i. The termination conditions, including the effective date; and ii. In the case of a partial termination, the portion to be terminated. c. Unilaterally by the recipient. i. The reasons for the termination; ii. The effective date; and iii. In the case of partial termination, the portion to be terminated. In that case, however, we may terminate the award in its entirety if we determine that the remaining portion of the award will not accomplish the purposes for which we made the award. 2. If this award is terminated in its entirety before the end of the performance period, you must complete the closeout actions for which you are responsible under OAR Article VI. The due date for each action is to be measured relative to the date of termination. 3. If this award is only partially terminated before the end of the performance period, with a reduced or modified portion of the award continuing through the end of the performance period, then closeout actions will occur at the end of the performance period as specified in OAR Article VI. 4. You will continue to have all of the post-closeout responsibilities that OAR Article VII specifies for you if this award is wholly or partially terminated before the end of the performance period. Section D. Effects of suspension or termination of the award on allowability of costs. 1. Before the effective date of the suspension or termination are allowable if: a. You properly incurred those obligations; b. You did not incur the obligations in anticipation of the suspension or termination; c. In the case of termination, the costs resulted from obligations that were noncancellable after the termination; and d. The costs would have been allowable if we had not suspended or terminated the award and it had expired normally at the end of the period of performance. 2. During the suspension or after the termination are not allowable unless we expressly authorize them, either in the notice of suspension or termination or subsequently. Appendix D to Part 1136—Terms and Conditions for OAR Article IV, “Claims, Disputes, and Appeals” As specified in § 1136.405, a DoD Component's general terms and conditions must use the following wording for OAR Article IV, with the required insertion in paragraph A.2 of the article, along with any additional wording permitted by that section. OAR Article IV. Claims, Disputes, and Appeals. (DECEMBER 2014) Section A. Definitions. 1. Claim. 2. Grant Appeal Authority. Section B. Submission of claims. 1. Your claims. 2. Federal Government claims. Section C. Alternative dispute resolution. 1. We encourage resolution of all issues related to this award by mutual agreement between you and the grants officer. 2. If you and the grants officer are unable to resolve an issue through unassisted negotiations, we encourage use of Alternative Dispute Resolution (ADR) procedures to try to do so. ADR procedures are any voluntary means, such as mini-trials or mediation, used to resolve issues in controversy. ADR procedures may be used prior to submission of a claim or at any other time prior to the Grant Appeal Authority's decision on any appeal you submit. Section D. Grants officer decisions for claims you submit. 1. Within 60 calendar days of receiving your claim, the grants officer will either: a. Transmit a written decision that: i. Identifies data on which the decision is based; and ii. Identifies and provides the mailing address for the Grant Appeal Authority to whom you would submit an appeal of the decision if you elect to do so; or b. If more time is required to render a written decision, notify you of a specific date when he or she will render the decision and inform you of the reason for delaying it. 2. The grants officer's decision will be final unless you decide to appeal, in which case we encourage use of ADR procedures as noted in Section C of this article. Section E. Formal administrative appeals. 1. Right to appeal. 2. Notice of appeal. 3. Appeal file. 4. Decision. Section F. Representation. Section G. Effect of Grant Appeal Authority's decision. Section H. Non-exclusivity of remedies. Appendix E to Part 1136—Terms and Conditions for OAR Article V, “Collection of Amounts Due” As required by § 1136.505, a DoD Component's general terms and conditions must use the following wording for OAR Article V. OAR Article V. Collection of Amounts Due. (DECEMBER 2014) Section A. Establishing a debt. 1. Any amount paid to you in excess of the amount to which you are determined to be entitled under the terms and conditions of this award constitutes a debt to the Federal Government. 2. A grants officer will attempt to resolve any claim of your indebtedness arising out of this award by mutual agreement. 3. If the grants officer fails to resolve the claim in that manner, you will receive a written notice of the grants officer's decision formally determining the debt, as described in paragraph B.2 of OAR Article IV. The notice will describe the debt, including the amount, name and address of the official who determined the debt, and a copy of that official's determination. Section B. Debt delinquency and appeals. 1. Within 30 calendar days of the grants officer's decision, you must either pay the amount owed to the address provided in the written notice or inform the grants officer that you intend to appeal the decision. Appeal procedures are described in OAR Article IV. 2. If you elect not to appeal, any amounts not paid within 30 calendar days of the grants officer's decision will be a delinquent debt. 3. If you elect to appeal the grants officer's decision, you will have 90 calendar days after receipt of the grants officer's decision to file your appeal unless Alternative Dispute Resolution (ADR) procedures are used, as described in section C of OAR Article IV, in which case you will have 150 calendar days. Section C. Demand letter, interest, and debt collection. 1. If within 30 calendar days of the grants officer's decision, you neither pay the amount due nor provide notice of your intent to appeal the grants officer's decision, the grants officer will send you a demand letter identifying a payment office that will be responsible for any further debt collection activity. 2. If you do not pay by the due date specified in the written demand letter, the Federal Government may collect part or all of the debt by: a. Making an administrative offset against your requests for reimbursements under Federal awards; b. Withholding advance payments otherwise due to you; and c. Any other action permitted by Federal statute. 3. The debt will bear interest, and may include penalties and other administrative costs, in accordance with applicable provisions of the DoD Financial Management Regulation (DoD 7000.14-R), which implements the Federal Claims Collection Standards. The date from which interest is computed is not extended by litigation or the filing of any form of appeal. Appendix F to Part 1136—Terms and Conditions for OAR Article VI, “Closeout” As required by § 1136.605, a DoD Component's general terms and conditions must use the following wording for OAR Article VI but may make a substitution in paragraph C.4 of the article as provided in that section. OAR Article VI. Closeout. (DECEMBER 2014) Section A. Liquidation of obligations. Section B. Refunds of unobligated balances. Section C. Final reports. 1. Final performance report under this award no later than the date specified in Section C of REP Article I, subject to any extensions granted under Section D of that article; 2. Final financial report under this award no later than the date specified in Section C of REP Article II, subject to any extensions granted under Section D of that article; 3. Final report listing subject inventions made under the award no later than the date specified in Section B of PROP Article VI; and 4. Other final reports that are required under this award no later than 90 calendar days after the end date of the period of performance, unless you request an extension of the due date and the award administration office approves the request. Section D. Accounting for property. Appendix G to Part 1136—Terms and Conditions for OAR Article VII, “Post-Closeout Adjustments and Continuing Responsibilities” As required by § 1136.705, a DoD Component's general terms and conditions must use the following wording for OAR Article VII. OAR Article VII. Post-Closeout Adjustments and Continuing responsibilities. (DECEMBER 2014) Section A. Adjustments. 1. Our right to disallow costs and recover funds on the basis of a later audit or other review, as long as we make the determination that the costs are disallowed and notify you about that determination within the extended records retention period specified in paragraph B.2 of OAR Article II of these terms and conditions. 2. Your obligation to return any funds due to the Federal Government as a result of later refunds, corrections, or other transactions (to include any adjustments in final indirect cost rates). Section B. Continuing responsibilities. 1. Audits, as specified in FMS Article V that cover periods of time during which you expended funds under this award. 2. Management, use, and disposition of any real property or equipment acquired or improved under this award in which we continue to have a Federal interest after closeout, as specified in PROP Articles I through IV. 3. Retention of, and access to, records related to this award, as specified in OAR Article II.