Contract Dispute Delaying Hurricane Shelters at George County, Mississippi: Interim Report on FEMA Hazard Mitigation Grant Program Funds Awarded to George County, Mississippi

We are currently auditing $3.4 million of a $4.1 million hazard mitigation grant awarded to George County, Mississippi (County) (FIPS Code 039-99039-00) by the Mississippi Emergency Management Agency (State). The $3.4 million we are auditing provided 100 percent funding for the construction of two emergency shelters in the County. The State pro~ided the Federal Emergency Management Agency (FEMA) grant monies from Hazard Mitigation Grant Program (HMGP) funds made available to the State following Hurricane Katrina. Our overall audit objective is to determine whether the County accounted for and expended the hazard mitigation grant funds accordingto Federal regulations and FEMA guidelines.