We identified that the Diocese generally accounted for FEMA funds on a project-by-project basis as required by Federal regulations and FEMA guidelines.  However, it did not follow Federal procurement standards in awarding two contracts totaling $897,955. The Diocese and its parishes did not provide supporting documentation for procurements or their local procurement processes.  This occurred primarily because the Diocese was not familiar with certain Federal regulations and FEMA guidelines.  As FEMA’s grantee, New York should have done more to ensure the Diocese was aware of and complied with Federal procurement standards and documentation requirements.  FEMA should emphasize New York’s role in proper grant administration.