Erie County Mark C. Poloncarz wants the inspector general of the U.S. Department of Homeland Security to withdraw what he called a “deeply flawed” audit of the way the county spent federal emergency grant money after the October 2006 surprise storm.

Poloncarz made the request in the county’s formal response to the audit submitted Thursday. The letter outlines the county’s position that the county worked within existing federal laws when it selected vendors for $39.4 million in grant funds from the Federal Emergency Management Agency and that the county can provide additional documentation for $9.03 million in other expenses.

The audit recommended that the Federal Emergency Management Agency seek to recoup the $48.9 million from the county.

Poloncarz, who will meet with the head of FEMA to discuss the audit, also called on the agency to reject the audit’s findings.