[Code of Federal Regulations] [Title 10, Volume 4, Parts 500 to end] [Revised as of January 1, 2001] From the U.S. Government Printing Office via GPO Access [CITE: 10CFR600.120] [Page 104] TITLE 10--ENERGY CHAPTER II--DEPARTMENT OF ENERGY--CONTINUED PART 600--FINANCIAL ASSISTANCE RULES--Table of Contents Subpart B--Uniform Administrative Requirements for Grants and Cooperative Agreements With Institutions of Higher Education, Hospitals, Other Non-Profit Organizations and Commercial Organizations Sec. 600.120 Purpose of financial and program management. Sections 600.121 through 600.128 prescribe standards for financial management systems, methods for making payments and rules for satisfying cost sharing and matching requirements, accounting for program income, budget revision approvals, making audits, determining allowability of cost, and establishing fund availability.