FEMA Disaster Financial Management Guide

This guide identifies the capabilities and activities necessary to prepare and successfully implement disaster financial management while maintaining fiscal responsibility throughout response and recovery operations. The principles, concepts and resources contained in the guide can support jurisdictions in identifying the resources needed to support their community, increase the efficiency of recovery efforts, and reduce the likelihood of audits and financial penalties for the jurisdiction.

https://www.fema.gov/media-library/assets/documents/187126