Post assistance requirements...
Within 90 days of the Performance Period expiration date, the State must submit a 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. The performance period, defined on the SF-424, may be 9 months from the close of the incident period and may be extended for an additional 3 months by the Regional Director. During the performance period the Grantee will submit the subgrants, which document eligible costs; FEMA will review the eligibility of costs, and process, obligate, and close- out the grant.
This section indicates whether program reports, expenditure reports, cash reports or performance monitoring are required by the Federal funding agency, and specifies at what time intervals (monthly, annually, etc.) this must be accomplished.
Audits will be performed for both the Grantee and the subgrantees under 44 CFR 13.26. FEMA may elect to conduct a program specific Federal audit on the Fire Management Assistance Grant or subgrant.
This section discusses audits required by the Federal agency.
The procedures and requirements for State and local governments and nonprofit entities are set forth in OMB Circular No. A-133.
These requirements pertain to awards made within the respective State's fiscal year - not the Federal fiscal year,
as some State and local governments may use the calendar year or other variation of time span designated as the fiscal year period,
rather than that commonly known as the Federal fiscal year (from October 1st through September 30th).
Expenditure records and related documents must be retained for 3 years from the date the Grantee submits its final financial status report.
This section indicates the record retention requirements and the type of records the Federal agency may require.
Not included are the normally imposed requirements of the General Accounting Office.
For programs falling under the purview of OMB Circular No. A-102, record retention is set forth in Attachment C.
For other programs, record retention is governed by the funding agency's requirements.