Reporting and audit requirements

§ 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. (2) FEMA may elect to conduct a program-specific Federal audit on the Fire Management Assistance Grant or a subgrant. [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]