The audit objectives were to determine whether the State of Wyoming distributed, administered, and spent State Homeland Security Program grant funds strategically, effectively, and in compliance with laws, regulations, and guidance. We also addressed the extent to which funds awarded enhanced the ability of State grantees to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The Federal Emergency Management Agency (FEMA) awarded the State of Wyoming approximately $15 million in State Homeland Security Program grant funds during fiscal years 2010 through 2012.