Recipients and subrecipients must maintain records of work and expenditures. Recipients must submit quarterly financial and progress reports to the Federal Emergency Management Agency (FEMA) on Jan. 30, April 30, July 30 and Oct. 30.[240] In the Hazard Mitigation Assistance Program and Policy Guide (HMA Guide), performance reports are referred to as “progress reports” to align with references in program regulations. Progress and performance reports are subject to the same requirements. The first quarterly reports are due within 30 calendar days of the end of the first federal quarter following the initial award. FEMA may waive the initial progress reports by sending a read receipt email to the recipient’s hazard mitigation officer or designated representative. The recipient must submit quarterly financial and progress reports thereafter until the award is closed out. Failure to submit timely financial and progress reports to FEMA may result in an inability to access assistance until FEMA receives the proper reports.
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