Gwinnett County, Georgia, Generally Accounted for and Expended FEMA Public Assistance Grant Funds According to Federal Requirements [open pdf - 600KB]
From the Highlights: "Gwinnett County, Georgia (County) received an award of $6.3 million from the Georgia Emergency Management Agency (Georgia), a Federal Emergency Management Agency (FEMA) grantee, for damages resulting from a September 2009 flood. We audited projects totaling $4.6 million to determine whether the County accounted for and expended FEMA funds according to Federal requirements. [...] FEMA should disallow $87,208 of project costs that insurance covered and require Georgia to promptly reconcile payments it made to the County under the grant."
Department of Homeland Security, Office of Inspector General, Report No. OIG-15-37-D
Department of Homeland Security Office of Inspector General: https://www.oig.dhs.gov/