---
kind: "section"
citation: "34 C.F.R. § 75.702"
title: "34"
number: "75.702"
heading: "Fiscal control and fund accounting procedures."
url: "https://uscodex.org/cfr/34/75.702"
---

# §75.702. Fiscal control and fund accounting procedures.


A grantee shall use fiscal control and fund accounting procedures that ensure proper disbursement of, and accounting for, Federal funds as required in [2 CFR part 200](/cfr/2/part200.md), subpart [D](/cfr/34/subpartD.md)—[Post](/cfr/34/subpartPost.md) Federal Award Requirements.


## Notes

### Amendments

[79 FR 76093, Dec. 19, 2014, as amended at 89 FR 70334, Aug. 29, 2024]

### Authority

Authority: 20 U.S.C. 1221e-3 and 3474, unless otherwise noted. Section 75.263 also issued under 2 CFR 200.308(e)(1). Section 75.617 also issued under 31 U.S.C. 3504, 3505. Section 75.740 also issued under 20 U.S.C. 1232g and 1232h.

### Source

Source: 45 FR 22497, Apr. 3, 1980, unless otherwise noted. Redesignated at 45 FR 77368, Nov. 21, 1980.

### Amendments

[79 FR 76093, Dec. 19, 2014, as amended at 89 FR 70334, Aug. 29, 2024]