---
kind: "section"
citation: "6 U.S.C. § 793"
title: "6"
title_heading: "Domestic Security"
number: "793"
heading: "Oversight and accountability of Federal disaster expenditures"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/6/793"
units:
  - "Chapter 2 — National Emergency Management"
  - "Subchapter II — Comprehensive Preparedness System"
  - "Part D — Prevention of Fraud, Waste, and Abuse"
---

# §793. Oversight and accountability of Federal disaster expenditures

- (a) **Authority of Administrator to designate funds for oversight activities—** The [Administrator](/usc/6/821.md?p=1) may designate up to 1 percent of the total amount provided to a [Federal agency](/usc/6/677a.md?p=4) for a [mission assignment](/usc/6/741.md?p=4) as oversight [funds](/usc/6/677a.md?p=5) to be used by the recipient [agency](/usc/6/671.md?p=1) for performing oversight of activities carried out under the [Agency](/usc/6/671.md?p=1) reimbursable [mission assignment](/usc/6/741.md?p=4) process. Such [funds](/usc/6/677a.md?p=5) shall remain available until expended.
- (b) **Use of funds—**
  - (1) **Types of oversight activities—** Oversight [funds](/usc/6/677a.md?p=5) may be used for the following types of oversight activities related to [Agency](/usc/6/671.md?p=1) [mission assignments](/usc/6/741.md?p=4):
    - (A) Monitoring, tracking, and auditing expenditures of [funds](/usc/6/677a.md?p=5).
    - (B) Ensuring that sufficient management and internal control mechanisms are available so that [Agency](/usc/6/671.md?p=1) [funds](/usc/6/677a.md?p=5) are spent appropriately and in accordance with all applicable laws and regulations.
    - (C) Reviewing selected contracts and other activities.
    - (D) Investigating allegations of fraud involving [Agency](/usc/6/671.md?p=1) [funds](/usc/6/677a.md?p=5).
    - (E) Conducting and participating in fraud [prevention](/usc/6/741.md?p=11) activities with other Federal, [State](/usc/6/821.md?p=9), and [local government](/usc/6/821.md?p=9) [personnel](/usc/6/101.md?p=15) and contractors.
  - (2) **Plans and reports—** Oversight [funds](/usc/6/677a.md?p=5) may be used to issue the plans required under [subsection (e)](#e) and the reports required under [subsection (f)](#f).
- (c) **Restriction on use of funds—** Oversight [funds](/usc/6/677a.md?p=5) may not be used to finance existing [agency](/usc/6/671.md?p=1) oversight responsibilities related to direct [agency](/usc/6/671.md?p=1) appropriations used for disaster response, relief, and recovery activities.
- (d) **Methods of oversight activities—**
  - (1) **In general—** Oversight activities may be carried out by an [agency](/usc/6/671.md?p=1) under this section either directly or by contract. Such activities may include evaluations and financial and performance audits.
  - (2) **Coordination of oversight activities—** To the extent practicable, evaluations and audits under this section shall be performed by the inspector general of the [agency](/usc/6/671.md?p=1).
- (e) **Development of oversight plans—**
  - (1) **In general—** If an [agency](/usc/6/671.md?p=1) receives oversight [funds](/usc/6/677a.md?p=5) for a fiscal year, the head of the [agency](/usc/6/671.md?p=1) shall prepare a plan describing the oversight activities for disaster response, relief, and recovery anticipated to be undertaken during the subsequent fiscal year.
  - (2) **Selection of oversight activities—** In preparing the plan, the head of the [agency](/usc/6/671.md?p=1) shall select oversight activities based upon a risk assessment of those areas that present the greatest risk of fraud, waste, and abuse.
  - (3) **Schedule—** The plan shall include a schedule for conducting oversight activities, including anticipated dates of completion.
- (f) **Federal disaster assistance accountability reports—** A [Federal agency](/usc/6/677a.md?p=4) receiving oversight [funds](/usc/6/677a.md?p=5) under this section shall submit annually to the [Administrator](/usc/6/821.md?p=1) and the [appropriate committees of Congress](/usc/6/701.md?p=3) a consolidated report regarding the use of such [funds](/usc/6/677a.md?p=5), including information summarizing oversight activities and the results achieved.
- (g) **Definition—** In this section, the term “oversight [funds](/usc/6/677a.md?p=5)” means [funds](/usc/6/677a.md?p=5) referred to in [subsection (a)](#a) that are designated for use in performing oversight activities.

## Source credit

(Pub. L. 109–295, title VI, § 693, Oct. 4, 2006, 120 Stat. 1458.)