We audited Public Assistance grant funds awarded to the City of Cedar Rapids, Iowa (City) (Public Assistance Identification Number 113-12000-00). Our overall audit objective was to determine whether the City accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. The specific objective of this phase of the audit was to determine whether FEMA (1) correctly applied the "50 Percent Rule" when deciding to replace, rather than repair, City facilities, and (2) properly approved facility relocations.
Executive Summary
Report Number
OIG-14-145-D
Issue Date
Document File
DHS Agency
Oversight Area
Fiscal Year
2014