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44 CFR § 208.26 - Accountability for use of funds.

---
identifier: "/us/cfr/t44/s208.26"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "44 CFR § 208.26 - Accountability for use of funds."
title_number: 44
title_name: "Emergency Management and Assistance"
section_number: "208.26"
section_name: "Accountability for use of funds."
chapter_name: "FEDERAL EMERGENCY MANAGEMENT AGENCY, DEPARTMENT OF HOMELAND SECURITY"
subchapter_number: "D"
subchapter_name: "DISASTER ASSISTANCE"
part_number: "208"
part_name: "NATIONAL URBAN SEARCH AND RESCUE RESPONSE SYSTEM"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. 5121 through 5206; Reorganization Plan No. 3 of 1978, 43 FR 41943, 3 CFR, 1978 Comp., p. 329; Homeland Security Act of 2002, 6 U.S.C. 101; E.O. 12127, 44 FR 19367, 3 CFR, 1979 Comp., p. 376; E.O. 12148, 44 FR 43239, 3 CFR, 1979 Comp., p. 412; E.O. 13286, 68 FR 10619, 3 CFR, 2003 Comp., p. 166."
regulatory_source: "70 FR 9194, Feb. 24, 2005, unless otherwise noted."
cfr_part: "208"
---

# 208.26 Accountability for use of funds.

The Sponsoring Agency is accountable for the use of funds as provided under the Preparedness Cooperative Agreement, including financial reporting and retention and access requirements according to 2 CFR 200.327 and 200.333-200.337.

[79 FR 76087, Dec. 19, 2014]