If the President declares a major disaster,  the declaration can trigger a variety of federal assistance programs  through which the federal government provides disaster assistance to  state, tribal, territorial, and local governments, as well as certain nonprofit  organizations and individuals. Fire Management Assistance. This estimate constitutes  total obligations identifiable to disaster activities across three categories  of disaster assistance: the DRF, disaster-specific programs and activities  identified across the 17 federal departments and agencies, and disaster- applicable programs and activities identified across the 17 federal  departments and agencies. Non-quantifiable Programs and Activities

Our estimate of $277.6 billion in obligations for disaster assistance  programs and activities represents a minimum and not the total amount of  disaster assistance spending by the federal government during fiscal  years 2005 through 2014 because some federal departments and  agencies reported that relevant obligations and expenditures for some  programs and activities during this time frame are not separately tracked  or are not available. Specifically, more than half of the 17 federal  departments and agencies in our scope reported that obligations for  certain disaster assistance programs or activities during fiscal years 2005  through 2014 are not separately tracked or are not available, for various  reasons. At least 5 federal departments and agencies reported that some  disaster assistance programs or activities are not separately tracked  because spending related to these activities is generally subsumed by a  department’s general operating budget or mission-related costs. Another 4 federal departments and  agencies reported that obligations and expenditures specific to disaster  assistance activities are not tracked or cannot be reliably estimated  because there is no requirement for state or other recipients of the  financial support to indicate whether or how much of the funding or  assistance is used for disasters. Appendix II: Disaster Assistance Obligations and Expenditures For 17 Federal Departments and Agencies

This appendix presents detailed information on (1) federal disaster  assistance programs and activities—specifically, disaster-specific and  disaster-applicable programs or activities that are or can be used to  mitigate (including pre-disaster), respond to, or recover from a disaster  incident—and (2) obligations and expenditures, where available, for these  programs and activities during fiscal years 2005 through 2014, for each of  the 17 federal departments and agencies reviewed.1, 2  Specifically, each departmental overview provides detailed information  organized into the following five tables:
Disaster-Specific Programs and Activities during Fiscal Years 2005
Disaster-Specific Obligations and Expenditures during Fiscal Years
Disaster-Applicable Programs and Activities during Fiscal Years 2005
Disaster-Applicable Obligations and Expenditures during Fiscal Years  2005 through 2014; and
Mission Assignment Obligations and Expenditures during Fiscal Years  2005 through 2014.
Why GAO Did This Study

Each year, the federal government obligates billions of dollars through programs and activities that provide assistance to state and local governments, tribes, and certain nonprofit organizations and individuals that have suffered injury or damages from major disaster or emergency incidents, such as hurricanes, tornados, or fires. While FEMA tracks DRF spending related to major disasters and emergencies declared under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, there has not been a systematic effort to account for federal obligations for disaster assistance outside of the DRF.
The Joint Explanatory Statement accompanying the Consolidated and Further Continuing Appropriations Act, 2015, includes a provision for GAO to report on disaster assistance expenditures by the federal government. This report identifies federal disaster assistance programs and activities across 17 federal departments and agencies and the obligations for these programs and activities, where available, during fiscal years 2005 through 2014.
To conduct this work, GAO selected 17 federal departments and agencies identified in the National Planning Frameworks as having responsibility for leading or coordinating federal efforts to mitigate, respond to, and recover from domestic disaster incidents. GAO analyzed documents identifying and describing disaster assistance programs and activities, interviewed federal officials, and distributed a data collection instrument to obtain, among other things, obligation amounts associated with each program or activity identified.

What GAO Found

During fiscal years 2005 through 2014, the federal government obligated at least $277.6 billion across 17 federal departments and agencies for disaster assistance programs and activities. This estimate constitutes total obligations identifiable to disaster activities across three categories: the Federal Emergency Management Agency's (FEMA) Disaster Relief Fund (DRF), disaster-specific programs and activities identified across the 17 departments and agencies, and disaster-applicable programs and activities across the 17 departments and agencies (see figure).
The estimate of $277.6 billion represents a minimum and not the total amount of disaster assistance spending by the federal government during fiscal years 2005 through 2014 because relevant obligations for some programs and activities are not separately tracked or are not available. Specifically, GAO found that more than half of the 17 departments and agencies in the scope of this review reported that obligations for certain disaster assistance programs or activities during this time frame are not separately tracked or are not available, for various reasons. For example, 5 departments and agencies reported that some disaster assistance programs or activities are not separately tracked because spending related to these activities is generally subsumed by a department's general operating budget or mission-related costs. Another 4 departments and agencies reported that obligations and expenditures specific to disaster assistance activities are not tracked or cannot be reliably estimated because there is no requirement for state or other recipients of the financial support to indicate whether or how much of the funding or assistance is used for disasters.