FEMA Improperly Applied the 50 Percent Rule in Its Decision to Pay the Alaska Department of Natural Resources to Replace a Damaged Bridge [open pdf - 494KB]
From the Document: "We audited Public Assistance (PA) grant funds awarded to Alaska Department of Natural Resources, Anchorage, Alaska (Department). Public Assistance Identification Number 000-U0421-00. Our audit objective was to determine whether the Department accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines."
Department of Homeland Security, Office of Inspector General, Report No. DS-13-06
Department of Homeland Security Office of Inspector General: https://www.oig.dhs.gov/