45 C.F.R. § 302.14 Fiscal policies and accountability.
Title 45 - Public Welfare
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.
Title 45: Public Welfare
PART 302—STATE PLAN REQUIREMENTS
§ 302.14 Fiscal policies and accountability.