48 U.S.C. § 1691 : Territories And Insular Possessions — Trust Territory Of The Pacific Islands — Fiscal Control And Accounting Procedures For Plan For Use Of Grant Date: 7 Mar 2017 TEXT PDF The plan provided for in section 1689 of this title shall set forth such fiscal control and accounting procedures as may be necessary to assure proper disbursement, repayment, and accounting for such funds. (Pub. L. 92–257, § 4, Mar. 21, 1972, 86 Stat. 88.)