34 CFR § 686.36 - Fiscal control and fund accounting procedures.

---
identifier: "/us/cfr/t34/s686.36"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "34 CFR § 686.36 - Fiscal control and fund accounting procedures."
title_number: 34
title_name: "Education"
section_number: "686.36"
section_name: "Fiscal control and fund accounting procedures."
chapter_name: "OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION"
part_number: "686"
part_name: "TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION (TEACH) GRANT PROGRAM"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "20 U.S.C. 1070g,  , unless otherwise noted."
regulatory_source: "73 FR 35495, June 23, 2008, unless otherwise noted."
cfr_part: "686"
---


# 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).

(b) An institution must maintain funds received under this section in accordance with the requirements in 34 CFR 668.164.

(Authority: 20 U.S.C. 1070g, )