---
kind: "section"
citation: "38 C.F.R. § 38.780"
title: "38"
number: "38.780"
heading: "Financial management."
url: "https://uscodex.org/cfr/38/38.780"
---

# §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](/cfr/2/part200.md).
- (b) **Financial Management.** All recipients must use a financial management system that complies with [2 CFR part 200](/cfr/2/part200.md). 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](/cfr/2/200.400-200.476.md).

## Notes

### Amendments

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

### Source

Source: 86 FR 59037, Oct. 26, 2021, unless otherwise noted.

### Authority

Authority: 38 U.S.C. 107, 501, 512, 531, 2306, 2400, 2402, 2403, 2404, 2407, 2408, 2411, 7105.

### Source

Source: 70 FR 4769, Jan. 31, 2005, unless otherwise noted.

### Amendments

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