---
kind: "section"
citation: "44 C.F.R. § 204.64"
title: "44"
number: "204.64"
heading: "Reporting and audit requirements"
url: "https://uscodex.org/cfr/44/204.64"
---

# §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](/cfr/2/200.500-200.520.md).
  - (2) FEMA may elect to conduct a program-specific Federal audit on the Fire Management Assistance Grant or a subgrant.

## Notes

### Amendments

[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]

### Authority

Authority: 42 U.S.C. 5121 through 5207; 6 U.S.C. 101 et seq.; Department of Homeland Security Delegation 9001.1.

### Source

Source: 66 FR 57347, Nov. 14, 2001, unless otherwise noted.

### Amendments

[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]