FEMA Should Recover $4.9 Million of $87.7 Million in Public Assistance Grant Funds Awarded to the Hancock County, Mississippi, Board of Supervisors for Hurricane Katrina Damages

Our audit objective was to determine whether the County accounted for and expended Federal Emergency Management Agency {FEMA) funds according to Federal regulations and FEMA guidelines. The County received a Public Assistance grant award of $87.7 million from the Mississippi Emergency Management Agency (Mississippi), a FEMA grantee, for damages resulting from Hurricane Katrina, which occurred in August 2005. The award provided 100 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings and facilities. The award consisted of 126 large projects 1 and 109 small projects.