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FEMA Should Recover $3.9 Million of Public Assistance Grant Funds Awarded to Jefferson County, Alabama, as a Result of Severe Storms in April 2011

Executive Summary

We audited Public Assistance grant funds awarded to Jefferson County, Alabama, (County) (FIPS Code 073-99073-00). The County received a Public Assistance award of $17.7 million from the Alabama Emergency Management Agency (Alabama), a FEMA grantee, for damages resulting from tornados, straight-line winds, and flooding that occurred in April 2011. The award provided 90 percent FEMA funding for debris removal activities; emergency protective measures; repair/replacement of vehicles; and repairs to buildings and other facilities. The award consisted of 12 large projects and 8 small projects. We audited all projects, or 100 percent of the $17.7 million award (see Exhibit, Schedule of Projects Audited and Questioned Costs). The audit covered the period April 15, 2011, to August 27, 2013, during which the County claimed $17.7 million.

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