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IFAP
FSA Information for Financial Aid Professionals
U.S. Department of Education

Citations: (R)690.81
AsOfDate: 12/31/97

Fiscal control and fund accounting procedures.

(a) An institution shall follow provisions for maintaining general fiscal records in this part and in 34 CFR
668.24(b).

(b) An institution shall maintain funds received under this part in accordance with the requirements in Sec.
668.164.

(Authority: 20 U.S.C. 1070a)

(Approved by OMB under control number 1840-0536)

Note: (b) amended December 1, 1994, effective July 1, 1995. (c) removed November 27, 1996, effective July 1,
1997. (a) amended November 27, 1996, effective July 1, 1997.