FEMA Needs Revised Policies and Procedures to Better Manage Recovery of Disallowed Grant Funds [open pdf - 2MB]
From the Highlights: "FEMA grants billions of dollars each year to help recipients (states, territories, and tribal and local governments) and subrecipients (counties, cities, and nonprofit organizations) respond to and recover from disasters. We performed this audit to determine whether FEMA allowed grant costs consistent with Office of Management and Budget circulars and other cost guidance and to determine the effectiveness of FEMA's process for recovering disallowed grant costs."
Department of Homeland Security, Office of Inspector General, Report No. OIG-21-28
Department of Homeland Security Office of Inspector General: https://www.oig.dhs.gov/