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 <subject>Disaster recovery</subject>
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 <subject>Federal procurement</subject>
 <subject>Fraud</subject>
 <subject>Hurricane Katrina</subject>
 <subject>Limited procurement</subject>
 <subject>Overpayments</subject>
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 <title>Hurricane Katrina: Army Corps of Engineers Contract for Mississippi Classrooms</title>
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<abstract>In the wake of Hurricane Katrina, the Federal Emergency
Management Agency (FEMA) tasked the Army Corps of Engineers (the 
Corps) to purchase temporary classrooms for Mississippi schools. 
To accomplish its task, the Corps placed a $39.5 million order	 
with Akima Site Operations for the purchase and delivery of 450  
such classrooms. GAO received an allegation on its Fraud Hotline 
that the Corps paid inflated prices for the classrooms, and in	 
response, we reviewed the facts and circumstances related to the 
Corps&apos; issuance of the order.</abstract>
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