Between 1994 and 2013, FEMA operated seven Long Term Recovery Offices. FEMA obligated and spent more than $4 billion in administrative costs and more than $1 billion in salaries for these offices. Our audit objective was to determine whether FEMA’s policies, procedures, and performance measures for establishing, operating, and closing Long Term Recovery Offices meet Federal statutes and are consistently applied. FEMA does not track costs or data associated with performance measures for Long Term Recovery Offices. Without tracking costs or data, FEMA cannot determine whether these offices are cost effective. FEMA establishes, operates, and closes Long Term Recovery Offices without standardized policies, procedures, and performance measures. Without these controls in place, FEMA is at risk for mismanagement of Federal disaster funds and cannot ensure consistency in establishing and managing these offices. Correcting these deficiencies will provide FEMA the information and guidance it needs to determine whether Long Term Recovery Offices are cost effective. In addition, FEMA can better ensure consistency in establishing and managing these offices.