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(2) The requirement in paragraph (b)(1) of this section is satisfied by the use of a separate accounting system that includes an audit trail of the expenditure of funds paid to a State under this part. Separate bank accounts are not required. (See 34 CFR 76.702 (Fiscal control and fund accounting procedures).)
idea_regulations-template-default single single-idea_regulations postid-56586 wp-custom-logo wp-embed-responsive with-font-selector no-anchor-scroll footer-on-bottom animate-body-popup social-brand-colors hide-focus-outline link-style-standard has-sidebar content-title-style-normal content-width-normal content-style-boxed content-vertical-padding-show non-transparent-header mobile-non-transparent-header kadence-elementor-colors elementor-default elementor-kit-82278 Sec.300.162(b)(2) Sec.300.162(b)(2) Sec 300162 (b) (2) Sec 300 162 (b) (2) Sec. 300.162 b 2 Sec.300.162b2 Sec. 300.162 b 2 Sec.300.162b2 Sec.--300.162-b-2 Sec. 300.162 b 2 Sec.--300.162-b-2 Sec.300.162b2