The South Carolina Department of Transportation (Department) expects to claim about $165.2 million in Public Assistance grant funds for debris removal activities associated with a February 2014 severe winter storm. We conducted this audit early in the Public Assistance process to identify areas where the Department may need additional technical assistance or monitoring to ensure compliance with Federal requirements. The Department generally has established policies, procedures, and business practices to adequately account for and expend FEMA grant funds according to Federal regulations and FEMA guidelines. The Department has accounting systems in place to account for disaster costs on a project-by-project basis and has adequate support for costs it plans to claim under the grant award. Further, the contracts the Department awarded to accomplish work under the grant met Federal and FEMA procurement requirements.