44 C.F.R. § 14.2 Non-Federal audits.
Title 44 - Emergency Management and Assistance
(a) Governmental recipients. Recipients that are governments shall comply with OMB Circular A–128 including any amendments published in the (b) Grant or contract audits. Recipients of $25,000 or more, but less than $100,000 in Federal financial assistance that choose not to have an organization wide single audit must conduct individual grant or contract audits on all FEMA awards over $25,000. (c) Submission of audit reports. All copies of audit reports that a recipient is required under OMB Circular A–128 to submit to FEMA shall be addressed to the FEMA District Inspector General responsible for the FEMA Region in which the recipient is located. The FEMA Office of Inspector General will distribute copies as appropriate within the Agency. Recipients therefore are not required to send their audit reports to any FEMA officials other than the responsible District Inspector General.
Title 44: Emergency Management and Assistance
PART 14—ADMINISTRATION OF GRANTS: AUDITS OF STATE AND LOCAL GOVERNMENTS
§ 14.2 Non-Federal audits.
