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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
OIG-17-53 KPMG, LLC, under contract with DHS OIG, discussed nine observations related to internal controls for NFIP’s consideration.  These issues include internal control deficiencies and the need for improvement in calculating written premiums, reviewing paid claims, monitoring third party service providers, and recording investments, which are not critical and are below the level of a significant deficiency.  Internal control weaknesses considered significant deficiencies were presented in our Independent Auditors’ Report on DHS’ FY 2016 Financial Statements and Internal Control over Financial Reporting, dated November 14, 2016, included in the DHS FY 2016 Agency Financial Report.

>National Flood Insurance Program's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit 		2017
OIG-17-57-D We determined that the County can account for and adequately support disaster-related costs.  However, the County’s procurement policies, procedures, and business practices do not meet all Federal procurement standard requirements.  As a result, the County awarded two bridge construction contracts totaling $458,150 without full and open competition.  We recommended that FEMA not fund $458,150 of ineligible contract costs, unless FEMA grants an exception for all or part of the costs according to Federal regulations.  Because of our audit, County officials said they will not claim FEMA reimbursement for either of the two contracts.  We discussed this decision with FEMA Region VI officials who said they will be alert for these costs should the County seek reimbursement for either of the two bridge construction contracts.  Based on FEMA’s response we consider this report closed and require no further action from FEMA.

>Colorado County, Texas, Has Adequate Policies, Procedures, and Business Practices to Manage Its FEMA Grant 		2017
OIG-17-48-D We determined that the Iron County Forestry and Parks Department’s (Department) accounting policies, procedures, and business practices are adequate to account for grant funds according to Federal regulations and FEMA guidelines.  However, the Department needs to revise its procurement policies and procedures to comply fully with all Federal procurement standards.  If the Department makes these revisions and follows them, FEMA should have reasonable assurance that (1) small and minority businesses, women’s business enterprises, and labor surplus area firms will receive sufficient opportunities to compete for federally funded work; (2) the risk of misinterpretations and disputes relating to contracts will be minimized; and (3) contracts are awarded to individuals, companies, or recipients who do not pose a business risk to the government.  Department officials acknowledged that they had improperly procured their contracts, but said they plan to seek FEMA reimbursement for the $72,235 in disaster-related contract costs they had incurred.  We recommended that FEMA not fund $72,235 of ineligible contract costs and direct the Wisconsin Emergency Management Agency to provide additional technical assistance and monitoring to the Department to ensure it complies with applicable Federal procurement standards and to prevent the improper spending of approximately $3.2 million in estimated disaster work.  FEMA concurred with all of our findings and recommendations.

> Iron County Forestry and Parks Department, Wisconsin, Needs Assistance and Monitoring to Ensure Proper Management of Its FEMA Grant 		2017
OIG-17-46-D We determined that although the Board accounted for disaster-related costs on a project-by-project basis, it did not comply with Federal procurement standards in awarding contracts for disaster work totaling $4.8 million.  Additionally FEMA inadvertently obligated an additional $508,884 in duplicate obligations.  Also the Board could have benefited from additional technical advice from Minnesota.  We recommended that FEMA disallow as ineligible $4.8 million for contracts that did not comply with Federal procurement standards and $508,884 for duplicate obligations.  We also recommended FEMA direct Minnesota to provide technical assistance and monitoring to the Board to ensure it complies with Federal procurement regulations, which should result in $2.6 million in cost avoidance.  FEMA generally agreed with the findings and recommendations in the report.

>Minneapolis Park and Recreation Board Did Not Follow All Federal Procurement Standards for $5.1 Million in Contracts 		2017
OIG-17-44-D The purpose of this advisory report is to notify FEMA of an issue we observed during our ongoing audit of CalRecycle.  We determined that CalRecycle expects it will cost about $230 million to complete debris removal work, and has received invoices totaling $200 million from two contractors performing the work.  Yet, these invoices included documentation with numerous discrepancies that did not fully support the invoiced costs as Federal cost principles and procurement standards require.  Moreover, as of September 8, 2016, our audit cutoff date, CalRecycle had paid its contractors about $186.4 million of the $200 million in invoiced costs, but had not completed its review of invoices nor collected all missing support records.   FEMA and California, therefore, should continue to assist CalRecycle in assuring that all costs are valid and eligible.  We recommended that FEMA Region IX Administrator (1) direct California, as grantee, to provide CalRecycle with technical assistance it may need to ensure compliance with all applicable Federal regulations, specifically for document support and contract management, and to avoid improperly funding any of the $230 million ($173 million Federal share) in contract costs CalRecycle estimates it will claim for damages caused by this disaster; and (2) direct California, as grantee, to ensure that all CalRecycle’s cost reimbursement claims for debris removal work are supported with adequate documentation and that costs are eligible in accordance with FEMA’s debris removal guidelines.

>Management Advisory - CalRecycle, a California State Agency, Needs Assistance to Ensure that $230 Million in Disaster Costs Are Valid 		2017
OIG-17-41-D We determined that for the projects we reviewed, the County effectively accounted for and expended FEMA Public Assistance grant funds according to Federal regulations and FEMA guidelines. Because the audit did not identify any issues requiring further action from FEMA Region IV, we consider this audit closed.

>Aiken County, South Carolina, Effectively Managed FEMA Grant Funds Awarded for Severe 2014 Winter Storm 		2017
OIG-17-38-D We determined that FEMA has not identified and recovered Federal funds that New York City spent, more than three years ago, on repairs to commercial residential properties.  These repairs included short-term measures such as temporary boilers and power generators.  FEMA recognizes that commercial landlords may have received an incidental benefit from the Federal assistance provided to New York City and used it for repairs to multifamily dwellings to ensure tenants could shelter in their homes.  However, it is the responsibility of New York State Division of Homeland Security and Emergency Services (the grantee) to ensure that the money that FEMA provides is spent in accordance with Federal laws and regulations.  Under FEMA rules, for-profit organizations are ineligible for Public Assistance grant funds.  We recommended that FEMA review and improve, as necessary, policies and procedures that protect government resources used to support disaster response and recovery activities.  We made three recommendations and FEMA concurred with all of them.

>FEMA Needs to Improve Its Oversight of the Sheltering and Temporary Essential Power Pilot Program 		2017
OIG-17-37-D FROM: John E. McCoy II

Assistant Inspector General for Audits

SUBJECT: Office of Inspector General Emergency Management Oversight Team Deployment Audits

Audit Report Numbers OIG-13-84, OIG-13-117, OIG-13-124, OIG-14-50-D, OIG-14-111-D, OIG-15-92-D, OIG-15-102-D, OIG-15-105-D, OIG-16-53-D, OIG-16-85-D, OIG-16-106-D, OIG-17-37-D

After completing an internal review of our audits related to multiple Emergency Management Oversight Team (EMOT) projects, we have decided to permanently remove the subject reports from our public website.

Our internal review found the subject reports may not have adequately answered objectives and, in some cases, may have lacked sufficient and appropriate evidence to support conclusions. Answering objectives with sufficient and appropriate evidence is required under Government Auditing Standards or Quality Standards for Inspection and Evaluation. In an abundance of caution, we believe it best to recall the reports and not re-issue them.

Going forward, our EMOTs will deploy during the response phase of a disaster to identify and alert the Federal Emergency Management Agency (FEMA) and its stakeholders of potential issues or risks if they do not follow FEMA and other Federal requirements. The EMOT’s reviews will not be conducted under Government Auditing Standards. The teams will continue to observe and identify potential risk areas that will be addressed by future traditional audits, if necessary.

A complete list of the projects removed from our website is attached. You should not place any reliance on these reports.

Please contact me at (202) 254-4100 if you have any questions.

>FEMA's Initial Response to Severe Storms and Flooding in West Virginia DR-4273 		2017
OIG-17-35-D We determined the County has established policies, procedures, and business practices to properly account for and expend FEMA Public Assistance grant funds.  Therefore, if the County adheres to those policies, procedures, and business practices, FEMA has reasonable assurance that the County will properly manage the estimated $55.4 million in FEMA project funding awarded for replacement of the facility.

>Escambia County, Florida, Has Adequate Policies, Procedures, and Business Practices to Effectively Manage FEMA Grant Funds Awarded to Replace Its Central Booking and Detention Center 		2017
OIG-17-34-D We determined that the Columbia County Roads Department (Department) does not have written procurement policies and procedures that fully conform to Federal procurement standards; is not accounting for direct administrative costs properly; and cannot yet initiate large permanent work projects more than 9 months after the disaster.  These findings occurred because Department officials were not familiar with applicable Federal regulations and FEMA guidelines adequately.  In addition, the Oregon Office of Emergency Management (Oregon) is responsible for ensuring that its subrecipient,the Department, is aware of and complies with these requirements, as well as for providing technical assistance and monitoring grant activities.  Because of our audit, the Department is revising its policies and procedures to comply with Federal requirements.  However, the Department needs additional, ongoing assistance from Oregon and FEMA to ensure that it properly manages the $2 million FEMA grant it expects to receive.  Therefore, we recommended that FEMA disallow contract costs that do not comply with applicable Federal procurement standards, unless FEMA grants an exception to the administrative requirements as 2 CFR 200.102 allows and determines the costs are reasonable.  The OIG made three other recommendations to FEMA related to directing Oregon, as its grant recipient, to provide increased monitoring and technical assistance to the Department, to ensure the Department follows Federal regulations and FEMA guidelines and avoids misspending its $2 million grant award.

>Columbia County Roads Department, Oregon, Needs Continued State and FEMA Assistance in Managing Its FEMA Grant 		2017
OIG-17-25-D We determined that the Authority did not comply with Federal regulations in its award and administration of three contracts totaling $31.7 million. As a result, FEMA has no assurance that these costs were reasonable or that the Authority selected the most qualified contractors. Specifically, the Authority did not: perform cost/price analyses of bid proposals to ensure fair and reasonable costs; follow its own procurement policy and Federal regulations when evaluating and selecting its contractors; include all mandatory Federal provisions in contracts to document rights and responsibilities of the parties; maintain records sufficient to detail the significant history of its procurements; maintain an adequate contract administration system that included careful review of invoices; or include a ceiling price in time-and-material contracts that contractors exceed at their own risk. Therefore, we recommended that FEMA should ineligible contract costs, review costs associated with the Authority’s other large projects and disallow any costs that are ineligible; review the process the Authority used to procure its engineering contract; and direct the California Governor’s Office of Emergency Services, to provide increased guidance to the Authority and more closely monitor its performance to ensure the Authority complies with mandatory Federal regulations and FEMA guidelines.

>The Victor Valley Wastewater Reclamation Authority in Victorville, California, Did Not Properly Manage $32 Million in FEMA Grant Funds 		2017
OIG-17-27-MA We determined that the Contract Officer and Project Officer performed their duties according to Federal statutes, program guidance, and the IDIQ contract. In addition, there does not appear to be any internal control issues related to the segregation of duties related to contract purchases and receipt of goods.  We made no recommendations and FEMA concurred with our determination.

>Management Advisory Report: Review of FEMA Region IV Strategic Source IDIQ Contract for Office Supplies (OIG-17-27-MA) 		2017
OIG-17-21-D We determined that for the projects we reviewed, the City effectively accounted for and expended FEMA Public Assistance grant funds according to Federal regulations and FEMA guidelines.  City officials accounted for disaster expenditures on a project-by-project basis, procured contracts for disaster work appropriately, and maintained adequate documentation to support the costs.  We made no recommendations.

>Perth Amboy, New Jersey, Effectively Managed FEMA Grant Funds Awarded for Hurricane Sandy Damages 		2017
OIG-17-20-D We determined that the Authority did not account for FEMA funds on a project-by-project basis as Federal regulations and FEMA guidelines require.  We also identified $577,959 (Federal share $433,469) of project costs that FEMA should disallow.  We recommended that the Regional Administrator, FEMA Region II disallow the $577,959 of questioned costs.

>FEMA Should Disallow $577,959 of $2.9 Million Awarded to Puerto Rico Aqueduct and Sewer Authority for Hurricane Irene Damages 		2017
OIG-17-19-D We determined that the Cooperative has an effective accounting system in place to ensure it accounts for disaster-related costs on a project-by-project basis and can properly support those expenditures.  As of June 2016, Cooperative officials had completed all disaster repairs using their own resources and contractors.  However, Cooperative officials said they do not intend to claim $4.1 million in contracting costs because they believe their contracting methodology did not fully comply with Federal requirements when hiring disaster contractors.  Therefore, we did not assess the Cooperative’s procurement policies and procedures, nor review its contract costs.  Because the audit did not identify any issues requiring further action from FEMA, we consider this audit closed. 

>Western Farmers Electric Cooperative, Oklahoma, Has Adequate Policies, Procedures, and Business Practices to Manage its FEMA Grant 		2017
OIG-17-18-D We determined the Town did not always account for and expend FEMA grant funds according to Federal regulations and FEMA guidelines.  Therefore, FEMA should disallow $2.0 million of $3.59 million in grant funds awarded to the Town.  We made four recommendations to the Regional Administrator, FEMA Region I, to disallow ineligible or unsupported costs and improve the State’s grant management activities.

>FEMA Should Disallow $2.0 Million of $3.59 Million Awarded to Stratford, Connecticut 		2017
OIG-17-06-D For the projects we reviewed, we identified $1,771,894 (Federal share $1,328,921) of costs that FEMA should disallow.  We recommended that Regional Administrator, FEMA Region IV, disallow $1,771,894 of ineligible costs and direct the Florida Division of Emergency Management to monitor the County’s performance for compliance with Federal grant requirements on open projects.

>FEMA Should Recover $1.8 Million of $5.5 Million in Public Assistance Grant Funds Awarded to Columbia County, Florida, for Tropical Storm Debby Damages 		2017
OIG-17-16-VR We determined that the Colorado State Division of Homeland Security and Emergency Services’ additional technical assistance and continuous monitoring of Larimer County’s procurement and project-related activities are effective.  We also verified that the County can document and account for its disaster-related costs on a project-by-project basis and that its policies and procedures are adequate to account for FEMA grant funds according to Federal regulations and FEMA guidelines. Because the verification review did not identify any issues requiring further actions from FEMA, the report contains no recommendations and we consider this verification review closed.

>Verification Review of Larimer County, Colorado, OIG Audit Report (OIG-15-34-D) 		2017
OIG-17-17-D 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.

>Omaha Public Power District in Nebraska Generally Accounted for and Expended FEMA Grant Funds Properly 		2017
OIG-17-13-D We determined that of the 55 grant audit reports we issued in fiscal year 2015, 43 reports contained 154 recommendations resulting in potential monetary benefits of $1.734 billion. This amount included $457.46 million in questioned costs that we recommended FEMA disallow as ineligible or unsupported and $1.28 billion in cost avoidance, unused obligated funding, and unused funds at risk that we recommended FEMA put to better use. The eight program audits did not relate to specific grants. In three program audits, we deployed staff to major disasters to assess FEMA’s initial response to disasters. Another program audit related to technical assistance we provided during a disaster deployment. The remaining four program audits covered other FEMA programs or operations, contained six recommendations for improving FEMA programs or operations, and identified $1.6 million in potential monetary benefits.

>Summary and Key Findings of Fiscal Year 2015 FEMA Disaster Grant and Program Audits 		2017
OIG-17-07-D We determined that Pennsylvania did not comply with Federal regulations.  Since 2005 Pennsylvania has returned to compliance.  However, it has not remitted earnings on drawdowns held as investments.  We recommended that FEMA collect $2,430,541 from Pennsylvania in investment earnings on disaster assistance funds.  FEMA Region III concurred with the two recommendations in the report.

>FEMA Should Recover $2.4 Million in Investment Gains Pennsylvania Improperly Earned on Federal Disaster Funds 		2017
OIG-16-143-D The City of Louisville (City), Mississippi, received a Federal Emergency Management Agency (FEMA) grant award of $61.7 million for damages resulting from an April 2014 disaster. We had concerns about how effectively the City complied with the Public Assistance Alternative Procedures Pilot Program (PAAP program) authorized by the Sandy Recovery Improvement Act of 2013.

>FEMA Should Recover $25.4 Million in Grant Funds Awarded to Louisville, Mississippi, for an April 2014 Disaster 		2016
OIG-16-139-D Time is of the essence in establishing a Joint Field Office (JFO) as the nexus of disaster response and recovery efforts. FEMA needs to implement consistent JFO selection guidance so its disaster response is effective, efficient and economical. This audit was conducted as a follow up to our prior report on the JFO Selection in New Jersey and as part of our 2015 disaster deployment efforts in Texas and South Carolina.

>FEMA Should Implement Consistent Joint Field Office Guidance 		2016
OIG-16-140-D The Town of North Hempstead, New York, (Town) received a $36.6 million Federal Emergency Management Agency (FEMA) grant award for damages from Hurricane Sandy, which occurred in October 2012. We audited four projects totaling $20.9 million for debris removal and emergency protective services.

>FEMA Should Recover $9.9 Million of $36.6 Million Awarded to the Town of North Hempstead, New York, for Hurricane Sandy Damages 		2016
OIG-16-137-D At the time of our audit, FEMA estimated that the City of Eureka, Missouri (City), had sustained approximately $1.5 million in damages from flooding in December 2015. We conducted the audit early in the grant process to identify areas where the City may need additional technical assistance or monitoring to ensure compliance with Federal procurement requirements.

>City of Eureka, Missouri, Needs Additional Assistance and Monitoring to Ensure Proper Management of Its $1.5 Million FEMA Grant 		2016
OIG-16-136-D Calaveras County, California (County), received a $10.8 million grant for damages from the September 2015 Butte Fire. We conducted this audit early in the grant process to identify areas where the County may need additional technical assistance or monitoring to ensure compliance.

>Calaveras County, California, Needs Additional State and FEMA Assistance in Managing Its $10.8 Million FEMA Grant ( 		2016
OIG-16-135-D Hope Academy (Hope) in D’Iberville, Mississippi, received a Federal Emergency Management Agency (FEMA) Public Assistance award of $3.5 million for damages Hurricane Katrina caused in August 2005. Both FEMA and the Office of Inspector General had concerns about the eligibility of Hope as an applicant for assistance and about Hope’s purchase of land for permanent relocation of damaged properties.

>FEMA Should Recover $3.4 Million of the $3.5 Million Awarded to Hope Academy for Hurricane Katrina Damages 		2016
OIG-16-133-D The Ouachita Parish Police Jury, Louisiana (Ouachita Parish), sustained potential damages of approximately $3.7 million from severe storms and flooding in March 2016. We conducted this audit early in the grant process to identify areas where the parish may need additional technical assistance or monitoring to ensure compliance with Federal requirements.

>Louisiana Should Provide the Ouachita Parish Police Jury Assistance in Managing FEMA Grant Funds 		2016
OIG-16-132-D The April 17, 2013 fertilizer plant explosion devastated the City of West, Texas, killing 15 and leveling homes in a 5-block radius. The West School Administration (School District) received $63.4 million in Federal Emergency Management Agency (FEMA) grant funds from the Texas Division of Emergency Management, a FEMA grantee, for emergency and permanent recovery work.

>FEMA Miscalculated the 50 Percent Rule when Deciding to Replace School Buildings after the West, Texas Explosion 		2016
OIG-16-127-D We conducted this audit to gain a better understanding of the problem and identify ways FEMA can improve Reservist performance.

>FEMA Can Enhance Readiness with Management of Its Disaster Incident Workforce 		2016
OIG-16-126-D FEMA grants billions of dollars each year to recipients that contract for services to help communities respond to and recover from disasters. We performed this audit to assess the extent to which FEMA has allowed contract costs we questioned for noncompliance with Federal procurement requirements. We also assessed whether FEMA has granted an exception to procurement requirements for a class of grants, rather than on a case-by-case basis.

>FEMA Can Do More to Improve Public Assistance Grantees’ and Subgrantees’ Compliance with Federal Procurement Rules 		2016
OIG-16-125-D The Long Beach City School District, New York (District) received a $35.5 million Public Assistance grant award from the New York Division of Homeland Security and Emergency Services (New York), a Federal Emergency Management Agency (FEMA) grantee, for damages from Hurricane Sandy that occurred in October 2012.

>Long Beach City School District in New York Generally Accounted For and Expended FEMA Public Assistance Funds Properly 		2016
OIG-16-124-D The Nebraska Public Power District (NPPD) received a $7.6 million Federal Emergency Management Agency (FEMA) grant award from the Nebraska Emergency Management Agency (Nebraska), a FEMA grantee, for damages it sustained from severe storms, tornadoes, straight line winds, and flooding in May 2014. Our audit objective was to determine whether NPPD accounted for and expended FEMA funds according to Federal requirements. What We

>Nebraska Public Power District Properly Managed FEMA Grant Funds Awarded for May 2014 Storms 		2016
OIG-16-122-D The severe winter storms, straight-line winds, flooding,landslides, and mudslides during December 6–23, 2015, caused severe damageto the City of Portland, Oregon (City). City officials estimate that disaster-related costs may exceed $11 million. We conducted this audit early in the PublicAssistance process to identify areas where the Citymay need additional technical assistance or monitoring to ensure compliance with Federal regulations and FEMA guidelines.

>Portland, Oregon, Has Adequate Policies, Procedures, and Business Practices to Manage Its FEMA Grant Funding 		2016
OIG-16-121-D Washington County, Florida, (County) received an award of $13.9 million from the Florida Division of Emergency Management Agency (Florida), a Federal Emergency Management Agency (FEMA) grantee, for damages resulting from a July 2013 flood. We audited 14 projects totaling $3.6 million. Our audit objective was to determine whether the County accounted for and expended FEMA funds according to Federal requirements.

>Washington County, Florida, Effectively Managed FEMA Public Assistance Grant Funds Awarded for a July 2013 Flood 		2016
OIG-16-120-D FEMA estimated that the County had sustained approximately $1.97 million in damages from severe storms and flooding in late 2015. We conducted this audit early in the grant process to identify areas where the County may need additional technical assistance or monitoring to ensure compliance with Federal regulations and FEMA guidelines.

>Phelps County, Missouri, Needs Additional Assistance and Monitoring to Ensure Proper Management of Its $1.97 Million FEMA Grant 		2016
OIG-16-119-D The City of Louisville (City), Mississippi, received a Federal Emergency Management Agency (FEMA) Public Assistance award of $51.7 million for damages resulting from April 2014 storms. We reviewed Project 104 totaling $47.3 million for compliance with the Public Assistance AlternativeProcedures Pilot (PAAP) Program authorized by the Sandy Recovery Improvement Act of 2013.

>FEMA Improperly Awarded $47.3 Million to the City of Louisville, Mississippi 		2016
OIG-16-118-D Wisner-Pilger Public Schools (Wisner-Pilger) received a $7.9 million Federal Emergency Management Agency (FEMA) grant award for damages from severe storms, tornadoes, straight-line winds, and flooding in June 2014. We conducted this audit early in the grant process to identify areas where Wisner-Pilger may need additional technical assistance or monitoring to ensure compliance.

>Wisner-Pilger Public Schools, Nebraska, Took Corrective Actions to Comply with Federal Grant Award Requirements 		2016
OIG-16-117-D Ocean County, New Jersey (County) received a $105 million Public Assistance grant award from the New Jersey Office of Emergency Management (New Jersey), a Federal Emergency Management Agency (FEMA) grantee, for Hurricane Sandy damages in October 2012. Our audit objective was to determine whether the County accounted for and expended FEMA funds according to Federal requirements.

>Ocean County, New Jersey, Generally Accounted for and Expended FEMA Public Assistance Funds Properly 		2016
OIG-16-116-D At the time of our audit, the City of Hazelwood, Missouri (City), estimated it had sustained approximately $3.3 million in damages from flooding in December 2015. We conducted this audit early in the grant process to identify areas where the City may need additional technical assistance and monitoring to ensure compliance with Federal requirements.

>City of Hazelwood, Missouri, Needs Additional Assistance and Monitoring to Ensure Proper Management of Its Federal Grant 		2016
OIG-16-115-D Mississippi received a $29.9 million Hazard Mitigation grant from the Federal Emergency Management Agency (FEMA) for the state’s Coastal Retrofit Program (Program). The goal of the Program was to help 2,000 Mississippi homeowners strengthen their homes against wind damages in future disasters. We received complaints that the state was mishandling Federal funds for this Program.

>FEMA Should Suspend All Grant Payments on the $29.9 Million Coastal Retrofit Program Until Mississippi Can Properly Account for Federal Funds 		2016
OIG-16-114-D The Village of Pilger, Nebraska (Village), received a $5.6 million Federal Emergency Management Agency (FEMA) award for damages resulting from severe storms, tornadoes, straight-line winds, and flooding in June 2014. We conducted this audit early in the grant process to identify areas where the Village may need additional technical assistance or monitoring to ensure compliance.

>The Village Of Pilger, Nebraska, Took Corrective Actions to Comply with Federal Grant Award Requirements 		2016
OIG-16-112-D Nashville-Davidson County, Tennessee (County) received a net grant award of $69.8 million from the Tennessee Emergency Management Agency (Tennessee), a Federal Emergency Management Agency (FEMA) grantee, for damages resulting from a May 2010 flood. We audited 14 projects for emergency work totaling $19.3 million, or 71 percent of the $27.2 million awarded for emergency work.

>FEMA Should Recover $2.2 Million of $27.2 Million in Public Assistance Grant Funds Awarded to Nashville-Davidson County, Tennessee, for May 2010 Flood Emergency Work 		2016
OIG-16-110-D The Minneapolis Park and Recreation Board (Board) received a $2.4 million award in Federal Emergency Management Agency (FEMA) grant funds for damages in Minneapolis, Minnesota, from severe storms, straight-line winds, and flooding in June 2013. Our audit objective was to determine whether the Board accounted for and expended FEMA funds according to Federal regulations and FEMA guidelines.

>Minneapolis Park and Recreation Board, Minneapolis, Minnesota, Generally Accounted For and Expended FEMA Grant Funds Properly 		2016
OIG-16-109-D We prepared this report to assist recipients and subrecipients (grantees and subgrantees) of Federal Emergency Management Agency (FEMA) disaster assistance grants. We have updated this guide to include information on FEMA’s Public Assistance Program and Policy Guide (PAPPG) that supersedes many of the Public Assistance publications and individual policy documents. The PAPPG is effective for all emergencies and major disasters declared on or after January 01, 2016.

>Audit Tips For Managing Disaster-Related Project Costs 		2016
OIG-16-107-D At the time of our audit, FEMA had granted the Commission a $7.4 million grant for damages from severe storms, tornadoes, straight-line winds, and flooding that occurred in April and May 2014. We conducted this audit early in the grant process to identify areas where the Commission may need additional technical assistance or monitoring to ensure compliance with Federal requirements. What We

>The Baldwin County Commission Effectively Managed FEMA Grant Funds Awarded for Damages from Spring 2014 Storms 		2016
OIG-16-106-D FROM: John E. McCoy II

Assistant Inspector General for Audits

SUBJECT: Office of Inspector General Emergency Management Oversight Team Deployment Audits

Audit Report Numbers OIG-13-84, OIG-13-117, OIG-13-124, OIG-14-50-D, OIG-14-111-D, OIG-15-92-D, OIG-15-102-D, OIG-15-105-D, OIG-16-53-D, OIG-16-85-D, OIG-16-106-D, OIG-17-37-D

After completing an internal review of our audits related to multiple Emergency Management Oversight Team (EMOT) projects, we have decided to permanently remove the subject reports from our public website.

Our internal review found the subject reports may not have adequately answered objectives and, in some cases, may have lacked sufficient and appropriate evidence to support conclusions. Answering objectives with sufficient and appropriate evidence is required under Government Auditing Standards or Quality Standards for Inspection and Evaluation. In an abundance of caution, we believe it best to recall the reports and not re-issue them.

Going forward, our EMOTs will deploy during the response phase of a disaster to identify and alert the Federal Emergency Management Agency (FEMA) and its stakeholders of potential issues or risks if they do not follow FEMA and other Federal requirements. The EMOT’s reviews will not be conducted under Government Auditing Standards. The teams will continue to observe and identify potential risk areas that will be addressed by future traditional audits, if necessary.

A complete list of the projects removed from our website is attached. You should not place any reliance on these reports.

Please contact me at (202) 254-4100 if you have any questions.

>FEMA Was Generally Effective in Its Initial Response to the Severe Wildfires in California 		2016
OIG-16-104-D The Louisiana Office of Community Development (OCD) received $702.9 million in Federal Emergency Management Agency (FEMA) funds for hazard mitigation grant program (HMGP) work on 9,588 properties under Hurricanes Katrina and Rita. We received allegations that the timeliness of OCD payments was placing financial hardship on program contractors. Therefore, our objective was to determine whether OCD processed payments to contractors in a timely manner and according to Federal regulations, FEMA guidelines, and State laws. We did not verify the validity of costs claimed or completion of work.

>The Office of Community Development Paid Most Contractors in a Timely Manner for Hazard Mitigation Work on Louisiana Homes 		2016
OIG-16-103-D The 2015 California wildfires caused severe damage to Lake County, California (County). County officials estimate that disaster-related costs may exceed $25 million. Our audit objective was to determine whether the County’s policies, procedures, and business practices are adequate to account for and expend FEMA Public Assistance Program grant funds according to Federal regulations and FEMA guidelines.

>Lake County, California, Should Continue to Improve Procurement Policies, Procedures, and Practices 		2016
OIG-16-102-D We issued this advisory report to notify the Federal Emergency Management Agency (FEMA) of an issue that requires its immediate attention. During our audit ofFEMA’s initial response to the 2015 wildfires in Northern California, we observed personnel mishandling Personally Identifiable Information (PII) at disaster relief sites. FEMA officials need to take quick action to ensure the protection of PII in future disasters.

>FEMA Continues to Experience Challenges in Protecting Personally Identifiable Information at Disaster Recovery Centers 		2016

*NDAA, Pub. L. 117-263, section 5274 Response Received. View responses

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