"Using this report will assist recipients and sub-recipients of Federal Emergency Management Agency (FEMA) disaster assistance grants to: (1) document and account for disaster-related costs; (2) minimize the loss of FEMA disaster assistance funds; (3) maximize financial recovery; and (4) prevent fraud, waste, and abuse of disaster funds. The revised report is effective for all emergencies and major disasters declared on or after April 1, 2017."
Department of Homeland Security, Office of Inspector General, Report No. OIG-17-120-D
Department of Homeland Security. Office of Inspector General: https://www.oig.dhs.gov/