2 CFR 2900.14
§ 2900.14 Financial reporting.
United States · 2 CFR — Federal Financial Assistance · Status: effective
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- Citation
- 2 CFR 2900.14, § 2900.14 Financial reporting, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/2365
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.