48 CFR § 432.006-5 - 432.006-5 Reporting.

---
identifier: "/us/cfr/t48/s432.006-5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 432.006-5 - 432.006-5   Reporting."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "432.006-5"
section_name: "432.006-5   Reporting."
chapter_number: 4
chapter_name: "DEPARTMENT OF AGRICULTURE"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "432"
part_name: "CONTRACT FINANCING"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301 and 40 U.S.C. 486(c)."
regulatory_source: "89 FR 81015, Oct. 7, 2024, unless otherwise noted."
cfr_part: "432"
---


# 432.006-5 432.006-5   Reporting.

The annual report required by FAR 32.006-5 is to be prepared by the SPE and submitted to the Secretary within 90 calendar days after the end of the fiscal year. When signed by the Secretary, the report is to be maintained by the SPE.