Reporting on accrual basis.

CFR · 2024-01-01 · US · Title 14

(a) Except as provided in paragraph (b) of this section each sponsor or planning agency shall submit all financial reports on an accrual basis. (b) If records are not maintained on an accrual basis by a sponsor or planning agency, reports may be based on an analysis of records or best estimates.

official document · source cfr-2024 · id 14:§ 152.315