The audit objectives were to determine whether Idaho used State Homeland Security Program grant funds in accordance with the law, program guidance, state homeland security strategies, and other applicable plans. We also addressed the extent to which funds awarded enhanced the ability of Idaho 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 Idaho about $14.5 million in State Homeland Security Program grants during fiscal years 2010 through 2012. Idaho does not have a FEMA-designated urban area; therefore, it did not receive Urban Areas Security Initiative grant funds.