[Code of Federal Regulations] [Title 45, Volume 1] [Revised as of October 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 45CFR74.20] [Page 209] TITLE 45--PUBLIC WELFARE AND HUMAN SERVICES Subpart C--Post-Award Requirements Sec. 74.20 Purpose of financial and program management. Source: 59 FR 43760, Aug. 25, 1994, unless otherwise noted. Financial and Program Management Sections 74.21 through 74.28 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.