[Code of Federal Regulations] [Title 44, Volume 1] [Revised as of October 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 44CFR208.26] [Page 525] TITLE 44--EMERGENCY MANAGEMENT AND ASSISTANCE CHAPTER I--FEDERAL EMERGENCY MANAGEMENT AGENCY, DEPARTMENT OF HOMELAND SECURITY PART 208_NATIONAL URBAN SEARCH AND RESCUE RESPONSE SYSTEM--Table of Contents Subpart B_Preparedness Cooperative Agreements Sec. 208.26 Accountability for use of funds. The Sponsoring Agency is accountable for the use of funds as provided under the Preparedness Cooperative Agreement, including financial reporting and retention and access requirements according to 44 CFR 13.41 and 13.42.