We contracted this audit with Cotton & Company LLP, which found FEMA did not ensure Collier County, Florida (the County) established and implemented policies, procedures, and practices to account for and expend Public Assistance (PA) program grant funds awarded in disaster areas in accordance with Federal regulations and FEMA guidance. Specifically, the County could not provide documentation to support $4,602 in force account costs claimed. Additionally, the subrecipient monitoring process needs improvement. The State has not evaluated the risk of subrecipients’ noncompliance with Federal requirements, obtained subrecipient audit reports, or developed plans for monitoring subrecipients. We made four recommendations that, when implemented, should improve Collier County, Florida’s management of FEMA PA funds. FEMA concurred with our four recommendations.
- Executive SummaryReport NumberOIG-20-46Issue DateDocument FileDHS AgencyFiscal Year2020