2 CFR § 1138.710 - Financial reporting requirements for subawards.

---
identifier: "/us/cfr/t2/s1138.710"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "2 CFR § 1138.710 - Financial reporting requirements for subawards."
title_number: 2
title_name: "Federal Financial Assistance"
section_number: "1138.710"
section_name: "Financial reporting requirements for subawards."
chapter_name: "DEPARTMENT OF DEFENSE"
subchapter_number: "D"
subchapter_name: "ADMINISTRATIVE REQUIREMENTS TERMS AND CONDITIONS FOR COST-TYPE GRANTS AND COOPERATIVE AGREEMENTS TO NONPROFIT AND GOVERNMENTAL ENTITIES"
part_number: "1138"
part_name: "REQUIREMENTS RELATED TO SUBAWARDS: GENERAL AWARD TERMS AND CONDITIONS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301 and 10 U.S.C. 113."
regulatory_source: "85 FR 51171, Aug. 19, 2020, unless otherwise noted."
cfr_part: "1138"
---


# 1138.710 Financial reporting requirements for subawards.

(a) *Requirement.* A DoD Component's general terms and conditions must specify financial reporting requirements for subawards.

(b) *Award terms and conditions.* A DoD Component's general terms and conditions must use the wording appendix G to this part provides for Section C of SUB Article VII to specify the financial reporting requirements that recipients must include in their subawards.