From the Document: "The DHS Office of Inspector General contracted with Cotton & Company LLP [limited liability partnership] to conduct an audit to determine whether FEMA ensured that the recipient (FDEM) and its subrecipient (the County) established and implemented policies, procedures, and practices to ensure that PA grant funds awarded to disaster areas are accounted for and expended in accordance with Federal regulations and FEMA guidance."
Department of Homeland Security, Office of Inspector General, Report No. OIG-20-46
U.S. Department of Homeland Security. Office of Inspector General: https://www.oig.dhs.gov/