Reporting forms, formats, or data elements.

§ 1134.205 Reporting forms, formats, or data elements.

(a) OMB guidance. OMB guidance in 2 CFR 200.327 states that Federal awarding agencies may require recipients to use only the standard OMB-approved Governmentwide data elements for collection of financial information, unless OMB approves other forms, formats, or data elements for financial information collection.

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