[Code of Federal Regulations] [Title 49, Volume 1] [Revised as of October 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 49CFR] [Page 146] TITLE 49--TRANSPORTATION Subtitle A--Office of the Secretary of Transportation Subpart C_Post-Award Requirements Sec. 19.20 Purpose of financial and program management. Financial and Program Management Sections 19.21 through 19.28 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.