38 CFR § 61.66 - Financial management.

---
identifier: "/us/cfr/t38/s61.66"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "38 CFR § 61.66 - Financial management."
title_number: 38
title_name: "Pensions, Bonuses, and Veterans' Relief"
section_number: "61.66"
section_name: "Financial management."
chapter_name: "DEPARTMENT OF VETERANS AFFAIRS"
part_number: "61"
part_name: "VA HOMELESS PROVIDERS GRANT AND PER DIEM PROGRAM"
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. 501, 2001, 2002, 2011, 2012, 2013, 2061, 2064."
regulatory_source: "78 FR 12604, Feb. 25, 2013, unless otherwise noted."
cfr_part: "61"
---


# 61.66 Financial management.

(a) All recipients must comply with applicable requirements of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards under 2 CFR part 200.

(b) All entities receiving assistance under this part must use a financial management system that follows generally accepted accounting principles and meets the requirements set forth under 2 CFR part 200. All recipients must implement the requirements of 2 CFR part 200 when determining costs reimbursable under all awards issued under this part.

(Authority: 38 U.S.C. 501)

[80 FR 43323, July 22, 2015]