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Erie County, New York, Generally Followed Regulations for Spending Public Assistance Grant Funds for Flooding in August 2009

Executive Summary

The New York State Division of Homeland Security and Emergency Services (HSES), a FEMA grantee, awarded the County $10.2 million for damages caused by heavy rains in August 2009. The award provided 75 percent FEMA funding for 28 large and 177 small projects. The audit covered the period August 8, 2009, through August 17, 2012, and included a review of 11 large projects totaling less than $1.5 million, or less than 15 percent of the total award (see Exhibit A, Schedule of Projects Audited)_ As of the cutoff date of our audit, none of the Iarge projects that we reviewed were closed.

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