We audited Public Assistance funds awarded to St. Stanislaus College Preparatory (St. Stanislaus) located in Bay Saint Louis, Mississippi (FIPS Code 045-22226-00). St. Stanislaus received a Public Assistance grant award of $26.6 million from the Mississippi Emergency Management Agency (State), a FEMA grantee, for damages resulting from Hurricane Katrina, which occurred in August 2005. The award provided 100 percent FEMA funding for debris removal activities, emergency protective measures, and repairs to permanent buildings and facilities. The award consisted of 26 large projects and 11 small projects. We audited four large projects with awards totaling $11.2 million (see Exhibit, Schedule of Projects Audited and Questioned Costs). The audit covered the period of August 29, 2005, to February 19, 2013, during which St. Stanislaus claimed $12.2 million in FEMA funds for the four projects. At the time of our audit, St. Stanislaus had not completed work on all projects and, therefore, had not submitted a final claim to the State for all project expenditures.