BATON ROUGE — Auditors found issues with the Governor's Office of Homeland Security and Emergency Preparedness's Public Assistance Program, citing a lack of supporting documentation, out-of-scope expenses, missing procurement documentation, ineligible expenses and errors.

The Federal Emergency Management Agency Public Assistance Grant Program assists state and local governments to respond to and recover from major disasters or emergencies, specifically assisting in debris removal, emergency protective measures and permanent restoration of infrastructure. 

From July 1, 2025 to June 30, 2026 auditors found that out of 4,546 reimbursment requests totaling $1,806,9393,061 exceptions were found for 1,021 of them totaling $345,419,811 with $292,206,775 related to contract work, $4,320,530 related to sub-grantee equipment charges, $25,657,522 related to sub-grantee labor charges, $5,991,338 related to purchase of materials, and $17,243,646 related to rented equipment. 

Auditors identified 183 reimbursement requests where $49,278,096 of the work was not within the approved scope of work or the cost estimate was exceeded. 

They also found 799 reimbursement requests where $266,912,084 of expenses were not supported by sufficient documentation such as invoices, receipts, lease agreements, and contracts.

Auditors could not confirm procurement guidelines were followed for 82 reimbursement requests for several purchases totaling $22,517,408.

In addition, 88 requests were identified where $6,186,844 of expenses were not in compliance with applicable FEMA regulations and guidance, as well as 24 requests where $525,379 of expenses were duplicated, omitted or miscategorized. 

Of the reimbursement requests totaling $23,317,599,147 from April 2008 to June 2026, auditors identified potential questioned costs totaling $2,970,990,979, of which a total of $2,714,401,711 was resolved, including $449,208,405 during this reporting period. 

The full audit can be found here.