[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: 44CFR208.64] [Page 532] 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 D_Reimbursement Claims and Appeals Sec. 208.64 Administrative and audit requirements. (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.