FEMA Should Disallow $9.1 Million in Public Assistance Grant Funds Awarded to Ascension Parish School Board, Louisiana

We conducted this audit to determine whether the Ascension Parish School Board (Board) accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. The Board sustained an estimated $90.6 million in damages caused by severe storms and flooding that occurred in August 2016. We determined that the Board accounted for disaster-related costs correctly, as Federal regulations require. However, the Board did not follow all Federal procurement regulations in awarding $25.6 million in disaster-related contracts, resulting in $9.1 million in ineligible costs. Additionally, there were issues with direct administrative costs related to a Recovery Program and Grants Management services contract. This occurred because FEMA did not ensure the Louisiana Governor’s Office of Homeland Security and Emergency Preparedness monitored the Board’s subgrant activities for compliance with Federal procurement requirements