CFR > Title 46 - Shipping > CHAPTER II—MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION > SUBCHAPTER B—REGULATIONS AFFECTING MARITIME CARRIERS AND RELATED ACTIVITIES (parts 221 to 232) > PART 232—UNIFORM FINANCIAL REPORTING REQUIREMENTS > 232.1—Purpose and applicability.

232.1—Purpose and applicability.

(a) Purpose. The purpose of this regulation is to establish uniform reporting requirements for the preparation of financial reports and submissions of information to the Maritime Administration. The Maritime Administration will, as necessary, issue clarifying instructions to those subject to these reporting requirements to assist in their interpretation and application. The uniform reporting requirements consist of:
(1) A chart of accounts defined in this regulation.
(2) Standard financial report formats, set forth in Form MA-172 (Revised).
(b) Applicability. This regulation is application to all participants in financial assistant programs administered by the Maritime Administration, U.S. Department of Transportation, that are required to file periodic financial reports with that agency.
[48 FR 30122, June 30, 1983, as amended at 58 FR 62043, Nov. 24, 1993]