44 CFR § 204.64 - Reporting and audit requirements
---
identifier: "/us/cfr/t44/s204.64"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "44 CFR § 204.64 - Reporting and audit requirements"
title_number: 44
title_name: "Emergency Management and Assistance"
section_number: "204.64"
section_name: "Reporting and audit requirements"
chapter_name: "FEDERAL EMERGENCY MANAGEMENT AGENCY, DEPARTMENT OF HOMELAND SECURITY"
subchapter_number: "D"
subchapter_name: "DISASTER ASSISTANCE"
part_number: "204"
part_name: "FIRE MANAGEMENT ASSISTANCE GRANT PROGRAM"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 5121 through 5207; 6 U.S.C. 101 Department of Homeland Security Delegation 9001.1."
regulatory_source: "66 FR 57347, Nov. 14, 2001, unless otherwise noted."
cfr_part: "204"
---
# 204.64 Reporting and audit requirements
(a) *Reporting.* Within 90-days of the Performance Period expiration date, the State will submit a final Financial Status Report, which reports all costs incurred within the incident period and all administrative costs incurred within the performance period; and
(b) *Audit.* (1) Audits will be performed, for both the recipient and the subrecipients, under 2 CFR 200.500-200.520.
(2) FEMA may elect to conduct a program-specific Federal audit on the Fire Management Assistance Grant or a subgrant.
[66 FR 57347, Nov. 14, 2001, as amended at 79 FR 63546, Oct. 24, 2014; 79 FR 76085, Dec. 19, 2014; 82 FR 42, Jan. 3, 2017]