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

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

[50 FR 10724, Mar. 15, 1985, as amended at 53 FR 49147, Dec. 6, 1988; 59 FR 54730, Nov. 1, 1994; 59 FR 61722, Dec. 1, 1994; 61 FR 60397, 60493, Nov. 27, 1996; 86 FR 59626, Oct. 28, 2021]