FEMA Accountability Act of 2007 - Directs the Administrator of the Federal Emergency Management Agency (FEMA) to complete an assessment of the number of temporary housing units purchased by FEMA that are necessary to stock to respond to disasters.
Requires the Administrator to establish a plan for: (1) permanently storing such necessary units; (2) selling, transferring, or otherwise disposing of the excess units that are in usable condition; and (3) disposing of the units that are not in usable condition. Provides for the exclusion of units that may contain an unsafe level of formaldehyde. Makes such plan subject to Robert T. Stafford Disaster Relief and Emergency Assistance Act requirements for disposal of units and other applicable legal provisions.
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