25 CFR § 48.4 - What accounting standards will the Bureau use in monitoring the receipt, holding, and use of funds?

---
identifier: "/us/cfr/t25/s48.4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "25 CFR § 48.4 - What accounting standards will the Bureau use in monitoring the receipt, holding, and use of funds?"
title_number: 25
title_name: "Indians"
section_number: "48.4"
section_name: "What accounting standards will the Bureau use in monitoring the receipt, holding, and use of funds?"
chapter_name: "BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR"
subchapter_number: "E"
subchapter_name: "EDUCATION"
part_number: "48"
part_name: "LEASES OF LAND OR FACILITIES OF BUREAU-OPERATED SCHOOLS AND FUNDRAISING ACTIVITIES AT BUREAU-OPERATED SCHOOLS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 25 U.S.C. 2, 9; Pub. L. 112-74; Pub. L. 113-235; Pub. L. 114-113."
regulatory_source: "86 FR 34947, July 1, 2021, unless otherwise noted."
cfr_part: "48"
---


# 48.4 What accounting standards will the Bureau use in monitoring the receipt, holding, and use of funds?

The Bureau will use applicable Federal financial accounting rules in monitoring the receipt, holding, and use of funds.