Los Angeles County Fire Department Los Angeles, California Public Assistance Identification Number 037-91028,

DEPARTMENT OF HOMELAND SECURITY Office of Inspector General Oakland Field Office – Audits Division 1111 Broadway, Suite 1200 Oakland, California 94607-4052 June 20, 2003 MEMORANDUM TO: Jeff Griffin, Regional Director, FEMA Region IX FROM: Robert J. Lastrico, Field Office Director SUBJECT: Los Angeles County Fire Department Los Angeles, California Public Assistance Identification Number 037-91028 FEMA Disaster Number 1005-DR-CA Audit Report Number DO-13-03 ___________________________________________________________________________ The Office of Inspector General (OIG) audited public assistance funds awarded to the Los Angeles County Fire Department, Los Angeles, California (Department). The objective of the audit was to determine whether the Department expended and accounted for Federal Emergency Management Agency (FEMA) funds according to Federal regulations and FEMA guidelines. The Department received an award of $4.2 million from the California Office of Emergency Services (OES), a FEMA grantee, for damage resulting from wildland fires and subsequent damage from soil erosion, landslides, flooding, and mudslides that occurred from October 26, 1993, through April 22, 1994. The award provided 75 percent FEMA funding for six large 1projects and eight small projects. The audit covered the period from October 26, 1993, to March 14, 2001, and included the review of three large projects with a total award of $4.0 million ...