44 CFR 304.5
§ 304.5 Audits and records.
United States · 44 CFR — Emergency Management and Assistance · Status: effective
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- Citation
- 44 CFR 304.5, § 304.5 Audits and records, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/215781
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Full text
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.