Pearl River Community College, Mississippi, Properly Accounted for and Expended FEMA Public Assistance Grant Funds Awarded under Hurricane Katrina

The College received a Public Assistance grant award of $5.9 million from the Mississippi Emergency Management Agency (State), a FEMA grantee, for damages resulting from Hurricane Katrina, which occurred in August 2005. The award provided 100 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings and facilities. The award consisted of 25 large projects and 22 small projects. We audited two large projects with awards totaling $5.5 million (see Exhibit, Schedule of Projects Audited). The audit covered the period of August 29, 2005, to September 5, 2013, during which the College laimed $5.4 million in FEMA funds for the two projects. At the time of our audit, the College had not completed work on all projects and, therefore, had not submitted a final claim to the State for all project expenditures.