---
kind: "section"
citation: "34 C.F.R. § 686.36"
title: "34"
number: "686.36"
heading: "Fiscal control and fund accounting procedures."
url: "https://uscodex.org/cfr/34/686.36"
---

# §686.36. Fiscal control and fund accounting procedures.

- (a) An institution must follow the provisions for maintaining general fiscal records in this section and in [34 CFR 668.24(b)](/cfr/34/668.24.md?p=b).
- (b) An institution must maintain funds received under this section in accordance with the requirements in [34 CFR 668.164](/cfr/34/668.164.md).

## Notes

### Authority

Authority: 20 U.S.C. 1070g, et seq. , unless otherwise noted.

### Source

Source: 73 FR 35495, June 23, 2008, unless otherwise noted.