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44 CFR § 208.64 - Administrative and audit requirements.

---
identifier: "/us/cfr/t44/s208.64"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "44 CFR § 208.64 - Administrative and audit requirements."
title_number: 44
title_name: "Emergency Management and Assistance"
section_number: "208.64"
section_name: "Administrative and audit requirements."
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"
---

# 208.64 Administrative and audit requirements.

(a) *Non-Federal audit.* For Sponsoring Agencies and States, requirements for non-Federal audit are contained in 44 CFR 13.26, in accordance with OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.

(b) *Federal audit.* DHS or the Government Accountability Office may elect to conduct a Federal audit of any payment made to a Sponsoring Agency or State.