38 CFR § 38.780 - Financial management.

---
identifier: "/us/cfr/t38/s38.780"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "38 CFR § 38.780 - Financial management."
title_number: 38
title_name: "Pensions, Bonuses, and Veterans' Relief"
section_number: "38.780"
section_name: "Financial management."
chapter_name: "DEPARTMENT OF VETERANS AFFAIRS"
part_number: "38"
part_name: "NATIONAL CEMETERIES OF THE DEPARTMENT OF VETERANS AFFAIRS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "38 U.S.C. 107, 501, 512, 531, 2306, 2400, 2402, 2403, 2404, 2407, 2408, 2411, 7105."
regulatory_source: "70 FR 4769, Jan. 31, 2005, unless otherwise noted."
cfr_part: "38"
---


# 38.780 Financial management.

(a) *Compliance.* All recipients will comply with applicable requirements of the Single Audit Act Amendments of 1996, as implemented by 2 CFR part 200.

(b) *Financial Management.* All recipients must use a financial management system that complies with 2 CFR part 200. Recipients must meet the applicable requirements of the Office of Management and Budget's regulations on Cost Principles at 2 CFR 200.400-200.476.

(Authority: 38 U.S.C. 501(d), 2400 note and 2 CFR 200.400-200.476)

[86 FR 59037, Oct. 26, 2021, as amended at 89 FR 107003, Dec. 31, 2024]