Cotton & Company LLP found that FEMA generally ensured that the Florida Division of Emergency Management (FDEM) monitored Collier County, Florida (the County) to ensure that the County established and implemented policies, procedures, and practices to account for and expend Public Assistance (PA) program grant funding in accordance with Federal regulations and FEMA guidance. We noted, however, that more can be done.

Specifically, the County could not provide documentation to support $4,602 in force account costs claimed. Additionally, FDEM’s subrecipient monitoring process needs improvement. FDEM has not evaluated the risk of subrecipients’ noncompliance with Federal requirements, obtained subrecipient audit reports, or developed plans for monitoring subrecipients.

These deficiencies occurred because FDEM and the County did not always have adequate policies, procedures, and practices in place. Because of these deficiencies, there is an increased risk that PA programs were mismanaged and that funds were used for unallowable activities.