Grant Management: Minnesota's Compliance with Disaster Assistance Program's Requirements [open pdf - 722KB]
"Cotton and Company LLP audited the administration of disaster assistance grant programs by the State of Minnesota, Division of Homeland Security and Emergency Management (HSEM). Audit objectives were to determine if HSEM administered Federal Emergency Management Agency (FEMA) disaster grant programs according to federal regulations, properly accounted for and used FEMA program funds, and submitted accurate financial expenditure reports. This report focuses on HSEM's systems and procedures for assuring that grant funds were managed, controlled, and expended in accordance with applicable laws and regulations, including the Robert T. Stafford Disaster Relief and Emergency Act and Title 44 of the Code of Federal Regulations (CFR). Of the disasters open as of September 30, 2002, we included the following 11 in the scope of our audit. FEMA requested that we focus our work to emphasize HSEM's current procedures; therefore, we selected our original sample of projects from the most recent five disasters. The following table also describes which of FEMA's disaster assistance programs; Public Assistance (PA), Hazard Mitigation (HM), or Individual and Family Grants (IFG) were open as of September 30, 2002."
Audit Report Number DD-14-04
Dept. of Homeland Security: http://www.dhs.gov/