[Code of Federal Regulations] [Title 44, Volume 1] [Revised as of October 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 44CFR14.1] [Page 156] 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 Sec. 14.1 Scope of part. (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.