Los Angeles County, California, Did Not Properly Account for or Expend About $14,000 in FEMA Grant Funds

The California Governor's Office of Emergency Services (Cal OES), a FEMA grantee, awarded the County $54.9 million for costs resulting from storms, flooding, debris flows, and mudslides during the period of December 27, 2004, through January 11, 2005.1 The award provided 75 percent FEMA funding for 143 large projects and 35 small projects. Our audit covered the period from December 27, 2004 to May 1, 2013.