Early Warning Audit of FEMA Public Assistance Grants to Polk County School Board, Florida [open pdf - 2MB]
From the Document: "The DHS Office of Inspector General contracted with Cotton & Company LLP to conduct an audit to determine whether FEMA ensured that recipients (FDEM [Florida Department of Emergency Management]) and subrecipient (PCSB [Polk County School Board]) established and implemented policies, procedures, and practices to ensure that they accounted for and expended Public Assistance grant funds awarded to disaster areas in accordance with Federal regulations and FEMA guidance."
Department of Homeland Security, Office of Inspector General, Report No. OIG-20-50
Department of Homeland Security Office of Inspector General: https://www.oig.dhs.gov/