[Code of Federal Regulations] [Title 41, Volume 3] [Revised as of July 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 41CFR105-72.300] [Page 387] TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT CHAPTER 105--GENERAL SERVICES ADMINISTRATION PART 105-72--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS--Table of Contents Subpart 105-72.30--Post-Award Requirements/Financial and Program Management Sec. 105-72.300 Purpose of financial and program management. Sections 105-72.301 through 105-72.308 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.