Although Ohio took steps in recent years to improve its management of funds awarded under the HSGP, the Federal Emergency Management Agency (FEMA) cannot be assured that Ohio effectively managed grant funds from fiscal years (FY) 2010 through 2012. Specifically, Ohio needs to improve its performance measures, the accounting for grant funds, the timeliness of releasing funds to subgrantees, and its monitoring of subgrantees, including their procurement and property management practices. Although we identified many of these same challenges in two previous audits of Ohio’s management of HSGP funding, FEMA has not changed its oversight practices to target Ohio’s areas of repeated deficiencies. Ohio continues to disregard some Federal regulations and grant guidance. Consequently, the State may be limited in its ability to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters.