---
kind: "section"
citation: "38 C.F.R. § 61.66"
title: "38"
number: "61.66"
heading: "Financial management."
url: "https://uscodex.org/cfr/38/61.66"
---

# §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](/cfr/2/part200.md).
- (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](/cfr/2/part200.md). All recipients must implement the requirements of [2 CFR part 200](/cfr/2/part200.md) when determining costs reimbursable under all awards issued under this part.

## Notes

### Amendments

[80 FR 43323, July 22, 2015]

### Authority

Authority: 38 U.S.C. 501, 2001, 2002, 2011, 2012, 2013, 2061, 2064.

### Source

Source: 78 FR 12604, Feb. 25, 2013, unless otherwise noted.

### Amendments

[80 FR 43323, July 22, 2015]