[Code of Federal Regulations]
[Title 44, Volume 1]
[Revised as of October 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 44CFR14.1]

[Page 172-173]
 
              TITLE 44--EMERGENCY MANAGEMENT AND ASSISTANCE
 
 CHAPTER I--FEDERAL EMERGENCY MANAGEMENT AGENCY, DEPARTMENT OF HOMELAND 
                                SECURITY
 
PART 14_ADMINISTRATION OF GRANTS: AUDITS OF STATE AND LOCAL GOVERNMENTS
--Table of Contents
 
Sec. 14.1  Scope of part.




Sec.
14.1 Scope of part.
14.2 Non-Federal audits.

Appendix A to Part 14--OMB Circular A-128, ``Audits of State and Local 
          Governments''

    Authority: Reorganization Plan No. 3 of 1978; E.O. 12127, E.O. 
12148, 31 U.S.C. 7505.

    Source: 51 FR 24347, July 3, 1986, unless otherwise noted.

[[Page 173]]


    (a) This part contains standards for non-Federal audits of 
recipients of financial assistance from the Federal Emergency Management 
Agency (herein called recipients). This includes, without limitation, 
assistance under the Disaster Relief Act of 1974 as amended, and the 
Federal Civil Defense Act of 1950, as amended.
    (b) FEMA may not impose on recipients additional requirements 
concerning non-Federal audits. However, it may provide recipients with 
suggestions and assistance on this subject.