DeKalb County, Georgia, received a $3.3 million grant award from the Georgia Department of Emergency Management, a FEMA grantee, for damages resulting from a September 2009 flood. Our audit objective was to determine whether the County accounted for and expended FEMA funds according to Federal requirements. The County did not account for FEMA funds on a project-by-project basis as Federal regulations and FEMA guidelines require. We also identified $93,620 (Federal share $70,215) of unneeded project funding that FEMA can deobligate and put to better use. Finally, the County’s claim included $411,929 (Federal share $308,947) of unsupported or ineligible costs.