Our audit objective was to determine whether the Town accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines, As of November 11, 2011, the Town had received PA awards totaling $5.5 million from the Alabama Emergency Management Agency (State), a FEMA grantee, for damages resulting from hurricanes Gustav and Ike, which occurred in August and September 2008, respectively. The awards provided 75 percent FEMA funding for debris removal activities and repair of damaged roads and culverts. Table 1 identifies the specifics for each disaster.
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