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LA County Charges FEMA for Unauthorized Fringe Benefits Costs: Second Interim Report on FEMA PA Grant Funds FEMA Disaster Number 1577-DR-CA

Executive Summary

The California Emergency Management Agency (Cal EMAl, a FEMA grantee, awarded the County $54.9 million for costs resulting from storms, flooding, debris flows, and mudslides during the period of December 27, 2004, through January 11, 2005.' The award provided 75 percent FEMA funding for 143 large projects and 35 small projects.' Our audit covered the period from December 27, 2004, to August 15, 2012. We are in the process of auditing a total of 108 large projects, with total awarded funding of $44.8 million. We are comprehensively auditing 12 of those projects-with total awarded funding of $17.0 million-and auditing 96 projects-with total awarded funding of $27.8 million-exclusively for funds that can be deobligated and put to better use.

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