38 CFR § 77.19 - Financial management.

---
identifier: "/us/cfr/t38/s77.19"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "38 CFR § 77.19 - Financial management."
title_number: 38
title_name: "Pensions, Bonuses, and Veterans' Relief"
section_number: "77.19"
section_name: "Financial management."
chapter_name: "DEPARTMENT OF VETERANS AFFAIRS"
part_number: "77"
part_name: "GRANTS FOR ADAPTIVE SPORTS PROGRAMS FOR DISABLED VETERANS AND DISABLED MEMBERS OF THE ARMED FORCES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "38 U.S.C. 501, 521A, unless otherwise noted."
regulatory_source: "79 FR 37217, July 1, 2014, unless otherwise noted."
cfr_part: "77"
---


# 77.19 Financial management.

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

(b) All grantees must use a financial management system that complies with 2 CFR Part 200. Grantees must meet the applicable requirements of OMB's regulations on Cost Principles at 2 CFR part 200.

(OMB has approved the information collection requirements in this section under control number 2900-0820)

[79 FR 37217, July 1, 2014, as amended at 80 FR 25235, May 4, 2015]