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Navigating the FEMA Review Council Final Report

Key takeaways and implications to help government leaders navigate a shift toward state-led emergency management.

The Federal Emergency Management Agency’s (FEMA) Review Council Final Report signals a potential structural shift in emergency management—moving greater responsibility for preparedness, response, recovery, and funding to state, local, tribal, and territorial (SLTT) governments.

What it means and why it matters

While implementation pathways will continue to evolve, several themes are emerging as organizations consider next steps:

  • Increased fiscal planning and cost share exposure — increasing the importance of financial planning, insurance coverage, mitigation investment, and recovery funding strategies
  • Preparedness tied to performance — with demonstrated capabilities potentially influencing levels of federal support
  • A shift toward fewer federal declarations — placing more incidents within states, localities, tribes, and territories (SLTTs)
  • Expanded operational and administrative responsibilities — requiring new administrative and workforce investment
  • Heightened accountability and audit expectations — particularly around reconciliations, closeout audits, and documentation standards

Organizations that act now to build capacity, strengthen financial and operational readiness, and modernize their programs can better position themselves to navigate these changes, enhance program effectiveness, and build more resilient communities.

Dive into our thinking:

Navigating the FEMA Review Council Final Report

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How KPMG can help

KPMG brings experience supporting SLTTs across the emergency management lifecycle—from preparedness and mitigation through response, recovery, and long-term resilience. Our multidisciplinary teams combine emergency management practitioners, grants and financial management specialists, policy advisors, and technology professionals to help organizations navigate evolving federal frameworks, manage growing complexity, and build sustainable capabilities. We assist with:

  • Operating model and organizational transformation
  • Financial management, funding strategy, and compliance
  • Resilience, mitigation, and climate risk advisory
  • Technology, data, and digital enablement
  • Ecosystem, partnerships, and program delivery

Meet our team

Image of Rory Costello
Rory Costello
Principal, Advisory, KPMG US
Image of May Boucherak
May Boucherak
Principal, Advisory, Forensic, KPMG US

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