44 CFR § 304.5 - Audits and records.

---
identifier: "/us/cfr/t44/s304.5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "44 CFR § 304.5 - Audits and records."
title_number: 44
title_name: "Emergency Management and Assistance"
section_number: "304.5"
section_name: "Audits and records."
chapter_name: "FEDERAL EMERGENCY MANAGEMENT AGENCY, DEPARTMENT OF HOMELAND SECURITY"
subchapter_number: "F"
subchapter_name: "PREPAREDNESS"
part_number: "304"
part_name: "CONSOLIDATED GRANTS TO INSULAR AREAS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "50 U.S.C. app. 2251  Reorganization Plan No. 3 of 1978; E.O. 12148."
regulatory_source: "43 FR 39776, Sept. 7, 1978, unless otherwise noted. Redesignated at 44 FR 56173, Sept. 28, 1979."
cfr_part: "304"
---


# 304.5 Audits and records.

(a) *Audits.* FEMA will maintain adequate auditing, accounting and review procedures as outlined in FEMA guidance material and 2 CFR parts 200 and 3002.

(b) *Records.* Financial records, supporting documents, statistical records, and all other records pertinent to a consolidated grant shall be retained for a period of three years from submission of final billing and shall be available to the Administrator, FEMA, and the Comptroller General of the United States, all as prescribed in FEMA guidance material and in accordance with 2 CFR parts 200 and 3002.

[79 FR 76088, Dec. 19, 2014]