Gwinnett County, Georgia (County) received an award of $6.3 million from the Georgia Emergency Management Agency (Georgia), a Federal Emergency Management Agency (FEMA) grantee, for damages resulting from a September 2009 flood. We audited projects totaling $4.6 million to determine whether the County accounted for and expended FEMA funds according to Federal requirements. For the projects we reviewed, the County generally accounted for and expended FEMA funds according to Federal regulations and FEMA guidelines. The County’s claim did include $87,208 of ineligible costs that insurance covered; however, this occurred because of a minor FEMA funding error. In addition, Georgia overpaid the County a total of $871,129 under several projects. Although these overpayments to the County do not affect the amount of obligated Federal funds, the County should return the excess funds to Georgia to be put to better use.