The Applicant must maintain all source documentation supporting the project costs. To facilitate closeout and audits, the Applicant should file all documentation pertaining to each project with the corresponding project as the permanent record of the project.

The Applicant must keep all financial and program documentation for three years after the date of the Recipient's final Financial Status Report (FEMA Form 112-0-1). Records are subject to audit by State auditors, FEMA, the U.S. Department of Homeland Security Office of Inspector General, and the U.S. Government Accountability Office.