The State plan shall provide that the IV-D agency, in discharging its fiscal accountability, will maintain an accounting system and supporting fiscal records adequate to assure that claims for Federal funds are in accord with applicable Federal requirements. The retention and custodial requirements for these records are prescribed in 2 CFR 200.334 through 200.338.
[81 FR 93561, Dec. 20, 2016, as amended at 89 FR 80072, Oct. 2, 2024]
authority: 42 U.S.C. 651 through 658, 659a, 660, 664, 666, 667, 1302, 1396a(a)(25), 1396b(d)(2), 1396b(o), 1396b(p), and 1396(k)
source: 40 FR 27159, June 26, 1975, unless otherwise noted.
cite as: 45 CFR 302.14