[Code of Federal Regulations]
[Title 45, Volume 2]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 45CFR302.14]

[Page 221]
 
                        TITLE 45--PUBLIC WELFARE
 
PART 302--STATE PLAN REQUIREMENTS--Table of Contents
 
Sec. 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 45 CFR 
part 74.