2 CFR § 1201.328 - Financial reporting.

---
identifier: "/us/cfr/t2/s1201.328"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "2 CFR § 1201.328 - Financial reporting."
title_number: 2
title_name: "Federal Financial Assistance"
section_number: "1201.328"
section_name: "Financial reporting."
chapter_name: "DEPARTMENT OF TRANSPORTATION"
part_number: "1201"
part_name: "UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS"
positive_law: false
currency: "2026-04-07"
last_updated: "2026-04-07"
format_version: "1.1.0"
generator: "[email protected]"
authority: "49 U.S.C. 322(a); 2 CFR 200.106."
regulatory_source: "79 FR 76049, Dec. 19, 2014, unless otherwise noted."
cfr_part: "1201"
---


# 1201.328 Financial reporting.

Notwithstanding 2 CFR 200.328, recipients of FHWA and NHTSA financial assistance may use FHWA, NHTSA or State financial reports.

[79 FR 76049, Dec. 19, 2014. Redesignated and amended at 88 FR 12806, Mar. 1, 2023]