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(3) You allocate the apportionments into subaccounts.on standard budget forms A and C. 

(c) Most compliance is completed when the Service approves the comprehensive plan, but supplemental compliance may be necessary at the time of the annual allocation for a comprehensive plan due to plan revisions or the planned :

(1) Plan revisions;

(2) New information about cultural resources on sites selected before plan approval;

(3) Planned disturbance of soil at sites selected after plan approval of the  plan.  ;

(4) Changes in the status of species under the Endangered Species Act that may be affected by the plan; or

(5) New compliance requirements due to changes in:

(i) Statute,

(ii) Judicial or other official legal interpretation,

(iii) Regulation, 

(iv) Executive Order, or 

(v) Official agency policy.