We incorporated the formal comments from the Federal Emergency Management Agency in the final report. The report contains nine recommendations aimed at improving Oregon’s Management of State Homeland Security Grant Program awards. Your office concurred with all of the recommendations. Based on information provided in your response to the draft report, we consider recommendation #7 resolved and closed. Recommendations #1, #8, and #9 remain open and resolved. Once your office has fully implemented the recommendations, please submit a formal closeout request to us within 30 days so that we may close the recommendations. The request should be companied by evidence of completion of agreed‐upon corrective actions and of the disposition of any monetary amounts.