38 C.F.R. § 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]