---
kind: "section"
citation: "44 C.F.R. § 208.64"
title: "44"
number: "208.64"
heading: "Administrative and audit requirements."
url: "https://uscodex.org/cfr/44/208.64"
---

# §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](/cfr/44/13.26.md), 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.

## Notes

### Authority

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.

### Source

Source: 70 FR 9194, Feb. 24, 2005, unless otherwise noted.