This report responds to the annual reporting requirement and summarizes 18 audits completed in fiscal year 2014. The audits included about $447 million in State Homeland Security Program and Urban Areas Security Initiative grants awarded by the Federal Emergency Management Agency (FEMA) to 13 states, 4 territories, and the District of Columbia during 3-year periods between fiscal years 2009 and 2012. During fiscal year 2014, we issued reports for Alabama, Alaska, American Samoa, Delaware, District of Columbia, Guam, Hawaii, Idaho, Iowa, Maine, New Hampshire, North Dakota, Northern Mariana Islands, Oregon, Puerto Rico, South Dakota, Vermont, and Wyoming. In most instances, the states and urban areas administered grant programs efficiently and effectively and in compliance with grant guidance and regulations. We also identified one innovative practice that other jurisdictions could consider using. We identified two major areas for improvement: strategic planning and oversight of grant activities. We also identified about $14.5 million in questioned costs.
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