Jefferson Parish, Louisiana, Generally Accounted For and Expended FEMA Grant Funds Properly

Jefferson Parish, Louisiana, (Parish) received an award of $18.1 million from the Louisiana Governor’s Office of Homeland Security and Emergency Preparedness (Louisiana), a FEMA grantee, for damages resulting from Hurricane Isaac, which occurred in August 2012. Our audit objective was to determine whether the Parish accounted for and expended FEMA funds according to Federal regulations and FEMA guidelines. The Parish generally accounted for and expended FEMA funds according to Federal regulations and FEMA guidelines. However, we identified $129,480 of ineligible costs