2 CFR § 2900.14 - Financial reporting.

---
identifier: "/us/cfr/t2/s2900.14"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "2 CFR § 2900.14 - Financial reporting."
title_number: 2
title_name: "Federal Financial Assistance"
section_number: "2900.14"
section_name: "Financial reporting."
chapter_name: "DEPARTMENT OF LABOR"
part_number: "2900"
part_name: "UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS"
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; 2 CFR 200."
regulatory_source: "79 FR 76081, Dec. 19, 2014, unless otherwise noted."
cfr_part: "2900"
---


# 2900.14 Financial reporting.

In addition to the guidance set forth in 2 CFR 200.328, for Federal awards from the Department of Labor, the DOL awarding agency will prescribe whether the report will be on a cash or an accrual basis.

 If the DOL awarding agency requires reporting on an accrual basis and the recipient's accounting system is not on the accrual basis, the recipient will not be required to convert its accounting system, but must develop and report such accrual information through best estimates based on an analysis of the documentation on hand.

[79 FR 76081, Dec. 19, 2014, as amended at 86 FR 22108, Apr. 27, 2021]