We conducted this audit early in the Public Assistance process to identify areas where the Pueblo may need additional technical assistance or monitoring to ensure compliance. In addition, by undergoing an audit early n the grant cycle, grant recipients have the opportunity to correct noncompliance with Federal regulations before they spend the majority of their funding. It also allows them the opportunity to supplement deficient documentation or locate missing documentation before too much time elapses. Our audit covered the period July 19, 2013, through January 28, 2014. At the time of our audit,FEMA estimated the Pueblo, a FEMA grantee, sustained approximately $7.4 million in damages from two disasters.