Lake County, California, Should Continue to Improve Procurement Policies, Procedures, and Practices

The 2015 California wildfires caused severe damage to Lake County, California (County). County officials estimate that disaster-related costs may exceed $25 million. Our audit objective was to determine whether the County’s policies, procedures, and business practices are adequate to account for and expend FEMA Public Assistance Program grant funds according to Federal regulations and FEMA guidelines.