At the time of our audit fieldwork, the California Governor's Office of Emergency Services (State), a FEMA grantee, was in the process of drafting the County's Project Worksheets with an estimated total award of $4.4 million for damages resulting from wildfires. The incident period for the declared disaster was from August 17, 2013, through October 24, 2013. The award will provide 75 percent funding for debris removal (Category A), emergency protective measures (Category B), and permanent work on roads and bridges and utilities (Categories C and F, respectively) for six large and two small projectsl We reviewed two of the six large projects totaling $1.2 million, or 28 percent of the projected FEMA award. The audit covered the period from August 17, 2013, through March 13, 2014. At that time, the County had not yet claimed any disaster related costs.