[Code of Federal Regulations] [Title 34, Volume 1] [Revised as of July 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 34CFR74.20] [Page 107] TITLE 34--EDUCATION PART 74_ADMINISTRATION OF GRANTS AND AGREEMENTS WITH INSTITUTIONS OF Subpart C_Post-Award Requirements Sec. 74.20 Purpose of financial and program management. Financial and Program Management Sections 74.21 through 74.28 prescribe standards for financial management systems, methods for making payments and rules for-- (a) Satisfying cost sharing and matching requirements; (b) Accounting for program income; (c) Approving budget revisions; (d) Making audits; (e) Determining allowability of cost; and (f) Establishing fund availability. (Authority: 20 U.S.C. 1221e-3, 3474; OMB Circular A-110)