2810.05.02  DEBT MANAGEMENT REPORTS

Institutions are also required to submit a semi-annual debt management 
report which reports fiscal data and selected borrower information as of 
December 31.  Additionally, institutions which are closing out the Nursing 
Loan Program are required to submit a quarterly fiscal report as of the end of 
March and September.  The debt management reports must be submitted no 
later than 45 days after the end of the reporting period.  Preparation 
instructions also accompany these reports.