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 (FEMA Form 20-10), 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 Grantee and the subgrantees, under 44 CFR 13.26.
(2)
FEMA may elect to conduct a program-specific Federal audit on the Fire Management Assistance Grant or a subgrant.