44 C.F.R. § 208.64 Administrative and audit requirements.
Title 44 - Emergency Management and Assistance
(a) Non-Federal audit. For Sponsoring Agencies and States, requirements for non-Federal audit are contained in 44 CFR 13.26, in accordance with OMB Circular A–133, Audits of States, Local Governments, and Non-Profit Organizations. (b) Federal audit. DHS or the General Accounting Office may elect to conduct a Federal audit of any payment made to a Sponsoring Agency or State.
Title 44: Emergency Management and Assistance
PART 208—NATIONAL URBAN SEARCH AND RESCUE RESPONSE SYSTEM
Subpart D—Reimbursement Claims and Appeals
§ 208.64 Administrative and audit requirements.

