{"data":{"id":"us/45-cfr-302.14","jurisdiction":"us","citation":"45 CFR 302.14","heading":"Fiscal policies and accountability.","body":"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.","path":["Title 45—Public Welfare","Subtitle B—Regulations Relating to Public Welfare","CHAPTER III—OFFICE OF CHILD SUPPORT SERVICES, ADMINISTRATION OF FAMILIES AND SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES","PART 302—STATE PLAN REQUIREMENTS"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-45.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:21Z","sha256":"14d55d55961497d987d3df8ace211ae65cab00099557286a59e0cffcd74385ba","source_id":"us-cfr","stale":true,"prev":"us/45-cfr-302.13","next":"us/45-cfr-302.15"},"notice":"GroundRules: Original legal text. Not legal advice."}