45 CFR § 302.14 - Fiscal policies and accountability.

---
identifier: "/us/cfr/t45/s302.14"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "45 CFR § 302.14 - Fiscal policies and accountability."
title_number: 45
title_name: "Public Welfare"
section_number: "302.14"
section_name: "Fiscal policies and accountability."
chapter_name: "OFFICE OF CHILD SUPPORT SERVICES, ADMINISTRATION OF FAMILIES AND SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES"
part_number: "302"
part_name: "STATE PLAN REQUIREMENTS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
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)."
regulatory_source: "40 FR 27159, June 26, 1975, unless otherwise noted."
cfr_part: "302"
---


# 302.14 Fiscal policies and accountability.

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]