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<classification authority="sudocs">GA 1.13:GAO-04-129</classification>
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 <subject>Audit reports</subject>
 <subject>Auditing standards</subject>
 <subject>Claims</subject>
 <subject>Claims processing</subject>
 <subject>Damage claims</subject>
 <subject>Payments</subject>
 <subject>Reporting requirements</subject>
 <subject>Policies and procedures</subject>
 <subject>Cerro Grande (NM)</subject>
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<titleInfo>
 <title>FEMA Cerro Grande Claims: Payments Properly Processed, but Reporting Could Be Improved</title>
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<abstract>The Cerro Grande Fire Assistance Act (CGFAA) mandated that GAO
annually audit all claim payments made to compensate the victims 
of the Cerro Grande Fire in northern New Mexico. For this third  
report on this topic, GAO determined whether the Federal	 
Emergency Management Agency (FEMA), which is now a part of the	 
Emergency Preparedness and Response Directorate of the Department
of Homeland Security, (1) paid fire claims in accordance with	 
applicable guidance and (2) implemented corrective actions to	 
address prior GAO recommendations, including determining if FEMA 
properly reported claim payments to the Congress.</abstract>
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 <topic>Auditing standards</topic>
 <topic>Claims</topic>
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 <topic>Damage claims</topic>
 <topic>Payments</topic>
 <topic>Reporting requirements</topic>
 <topic>Policies and procedures</topic>
 <topic>Cerro Grande (NM)</topic>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 114 Page 511</partNumber>
  <partNumber>Volume 114 Page 590</partNumber>
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 <identifier type="Statute citation">114 Stat. 511</identifier>
 <identifier type="Statute citation">114 Stat. 590</identifier>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 115 Page 651</partNumber>
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 <identifier type="Statute citation">115 Stat. 651</identifier>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 117 Page 474</partNumber>
  <partNumber>Volume 117 Page 1137</partNumber>
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 <identifier type="Statute citation">117 Stat. 474</identifier>
 <identifier type="Statute citation">117 Stat. 1137</identifier>
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  <title>United States Public Law 90 (108th Congress)</title>
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