Omaha Public Power District in Nebraska Generally Accounted for and Expended FEMA Grant Funds Properly

We determined that the Omaha Public Power District (OPPD) generally accounted for disaster costs on a project-by-project basis and adequately supported costs it claimed.  However, OPPD overstated the fringe benefit rate it applied to its labor costs on three large projects. We recommended that FEMA disallow $67,570 in ineligible costs and instruct Nebraska to ensure that OPPD calculates and applies its fringe benefit rate according to Federal cost principles and FEMA guidelines for all future disasters.  FEMA concurred with all three of our recommendations.