We audited the State of New Jersey's (the State or New Jersey) procurement process for awarding emergency contracts for statewide debris removal activities under Hurricane Sandy, which occurred in October 2012 (FEMA Disaster Declaration No. 4086). As of November 2013, the Federal Emergency Management Agency (FEMA) had awarded over $463 million in Public Assistance funding to cover Hurricane Sandy debris removal activities within New Jersey. The awards provided 90 percent FEMA funding for eligible debris cleanup costs. Our audit objective was to determine (1) whether New Jersey complied with applicable Federal and State procurement standards in awarding emergency contracts for statewide Hurricane Sandy debris removal activities, and (2) whether a local municipality's use of the State's emergency contracts for work under a Public Assistance grant meets Federal procurement standards.