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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
OIG-14-113 The DHS Office of Intelligence and Analysis routinely briefs DNDO on counterintelligence awareness, including insider threat indicators. In addition, DNDO provides security awareness training to its employees and contractors regarding security ‐related topics that could help prevent or detect the insider risk. In September 2013, the DHS Office of the Chief Security Officer began a comprehensive vulnerability assessment of DNDO assets, which includes identifying insider risks and vulnerabilities. The DHS Security Operations Center monitors DNDO information systems and networks to respond to potential insider based incidents. Finally,he DHS Special Security Programs Division handles and investigates security incidents, including those types attributed to malicious insiders.

>Domestic Nuclear Detection Office Has Taken Steps To Address Insider Threat, but Challenges Remain 		2014
OIG-14-112 Information technology plays a critical role in enabling U.S. Citizenship and Immigration Services (USCIS) to accomplish its mission. In 2009, we reported that insufficient information technology staffing and limited information technology budget authority impeded the Chief Information Officer. We conducted this follow-up audit to determine USCIS’ progress in establishing key information technology management capabilities to support mission needs. The USCIS Chief Information Officer has established key information technology management capabilities to support USCIS’ mission.

>U.S. Citizenship and Immigration Services Information Technology Management Progress and Challenges 		2014
OIG-14-105 In fiscal year 2012, ICE had 2,253 cases totaling approximately $21 million in workers’ compensation related costs. Our audit objective was to determine whether ICE is effectively managing the program to minimize lost workdays and related compensation costs. ICE has not effectively managed its Federal Employees’ Compensation Act program to control costs. Specifically, it has not ensured correct processing of claims and monitoring of workers’ compensation cases. In addition, ICE has not implemented management controls needed to manage the program. As a result, ICE has not minimized lost workdays and related compensation costs. For example, we identified five cases in which individuals received approximately $1 million in compensation after they were cleared to return to work.

>U.S. Immigration and Customs Enforcement’s Management of the Federal Employees’ Compensation Act Program (Revised) 		2014
OIG-14-111-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 the Colorado Flood 		2014
OIG-14-110-D The State of Oklahoma (Oklahoma) lies in the heart of “Tornado Alley” and experiences the mos t tornado dis as ters nationwide. In a s pan of 15 days , from May 18 to June 2, 2013, the Oklahoma City area perienced tornadoes, high winds, and floods, resulting in 48 fatalities and more than 508 injuries. On May 20, 2013, the President issued a major dis as ter declaration for Oklahoma. On May 28, 2013, the Office of Inspector General deployed an Emergency Management Overs ight Team to the Joint Field Office in Oklahoma City, Oklahoma. The Emergency Management Overs ight Team s erves as an independent unit for overs ight of disaster response and recovery activities and provides FEMA an additional res ource for proactive evaluation to prevent and detect systemic problems in Federal assistance programs.

>Mitigation Planning Shortfalls Precluded FEMA Hazard Mitigation Grants to Fund Residential Safe Room Construction During the Disaster Recovery Phase 		2014
OIG-14-109-D The California Governor's Office of Emergency Services {California), a FEMA grantee, awarded the District $3.4 million for damages resulting from severe storms, flooding, mudslides, and landslides from December 17, 2005, through January 3, 2006. The award provided 75 percent FEMA funding for one large project and two small projects.1 The audit covered the period December 17, 2005, to January 8, 2014. We audited all three projects, or 100 percent of the claim, totaling $4.1 million (see exhibit).2 Table 1 shows the gross and net award (before and after FEMA deducted anticipated insurance proceeds) for all projects. As of the date of this report, California was preparing to review the District's final claim.

>FEMA Should Recover $258,488 of Public Assistance Grant Funds Awarded to the Graton Community Services District, California 		2014
OIG-14-108 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of Department of Homeland Security fiscal year 2013 consolidated financial statements. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated March 11, 2014, and the conclusion expressed in it.

>Information Technology Management Letter for the FY 2013 Department of Homeland Security’s Financial Statement Audit – Office of Financial Management and Office of Chief Information Officer 		2014
OIG-11-97 Department of Homeland Security Office of Inspector General American Recovery and Reinvestment Act of 2009 Use of American Recovery and Reinvestment Act Funds by U.S. Customs and Border Protection for Construction of Land Ports of Entry (Revised) 2011
OIG-12-66 Communication Regarding Participation in Secure Communities (Revised) 2012
OIG-14-107-D The Louisiana Governor’s Office of Homeland Security and Emergency Preparedness (Louisiana), a FEMA grantee, awarded Desire Street Ministries $10.1 million for damages resulting from Hurricane Katrina, which ccurred on August 29, 2005. The award provided 100 percent funding for five large and two small projects. The audit covered the period August 29, 2005, through November 1, 2012, the cutoff date of our audit and ncluded a review of all projects (see Exhibit A, Schedule of Projects Audited and Questioned Costs). As of our cutoff date, Desire Street Ministries had claimed $1.8 million, but had not completed all its approved projects. Subsequently, in December 2012, Desire Street Ministries requested approval for an alternate project to build a community wellness center, rather than replace its school building. FEMA approved the alternate project in January 2014. Therefore, for this alternate project, we extended our audit cutoff date to January 23, 2014. Desire Street Ministries had started the design phase for the community wellness center, but had not started construction.

>FEMA Should Recover $1.3 Million of Public Assistance Grant Funds Awarded to Desire Street Ministries, New Orleans, Louisiana, for Hurricane Katrina ( 		2014
OIG-14-106-D Between May 17, and June 11, 2013, a severe flood damaged six Regional Educational Attendance Areas in Alaska.Regional Educational Attendance Areas are political subdivisions within Alaska. On June 25, 2013, the President issued a Major Disaster Declaration for Alaska that authorized FEMA to provide Individual Assistance and Public Assistance to four Regional Educational Attendance Areas. Individual Assistance includes Other Needs Assistance, which provides additional financial aid such as replacement of household items for those uninsured or under insured survivors who are unable to meet these needs through other means

>FEMA's Response to the Disaster in Galena, Alaska 		2014
OIG-14-103-D At the time of our audit fieldwork, the California Governor's Office of Emergency Services (State), a FEMA grantee, was in the process of drafting the County's Project Worksheets with an estimated total award of $4.4 million for damages resulting from wildfires. The incident period for the declared disaster was from August 17, 2013, through October 24, 2013. The award will provide 75 percent funding for debris removal (Category A), emergency protective measures (Category B), and permanent work on roads and bridges and utilities (Categories C and F, respectively) for six large and two small projectsl We reviewed two of the six large projects totaling $1.2 million, or 28 percent of the projected FEMA award. The audit covered the period from August 17, 2013, through March 13, 2014. At that time, the County had not yet claimed any disaster related costs.

>Tuolumne County, California, Has Policies, Procedures, and Business Practices in Place Adequate To Manage FEMA Public Assistance Grant Funds 		2014
OIG-14-102-D This is the fifth annual Capping Report we have issued that summarizes the results of the PA program and HMGP grant and subgrant audits we conducted throughout the year. Each year, our audits reveal significant issues representing millions of dollars in findings and recommendations to FEMA. We focus our audits on FEMA’s PA and HMGP grant funds, which are funded from the Disaster Relief Fund. The PA program and HMGP provide a means for response, recovery, and mitigation from disasters. Through the PA program, FEMA provides grants to State, tribal, and local governments, and certain types of private nonprofit organizations so that communities can quickly respond to and recover from major disaster or emergency declarations. FEMA’s HMGP provides recovery from a declared disaster by also providing grants to State, tribal, and local overnments, and certain types of private nonprofit organizations to implement long ‐ term hazard mitigation measures after a major disaster declaration.

>Capping Report: FY 2013 FEMA Public Assistance and Hazard Mitigation Grant and Subgrant Audits 		2014
OIG-14-104-D The Hawaii State Civil Defense (State), a FEMA grantee, awarded the University $22,488,551 for costs resulting from severe floods and flash flooding on October 30, 2004. The award provided 75 percent FEMA funding for 32 large projects and 51 small projects. Our audit covered the period from October 2004 to December 2011, the date FEMA closed the University's subgrant application. We 11udited eight large projects, with total costs of $24,595,158 ($16, 772,672 after insurance reductions). We decided to audit this grant, in part, due to the significant amount of funds associated with the grant; the delay from when the disaster occurred to its declaration; and other issues that came to our attention pertaining to the University's accounting and procurement practices.

>FEMA Should Recover $764,968 of Public Assistance Program Grant Funds Awarded to the University of Hawaii, Honolulu, Hawaii 		2014
OIG-14-101-D The College received a Public Assistance grant award of $5.9 million from the Mississippi Emergency Management Agency (State), a FEMA grantee, for damages resulting from Hurricane Katrina, which occurred in August 2005. The award provided 100 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings and facilities. The award consisted of 25 large projects and 22 small projects. We audited two large projects with awards totaling $5.5 million (see Exhibit, Schedule of Projects Audited). The audit covered the period of August 29, 2005, to September 5, 2013, during which the College laimed $5.4 million in FEMA funds for the two projects. At the time of our audit, the College had not completed work on all projects and, therefore, had not submitted a final claim to the State for all project expenditures.

>Pearl River Community College, Mississippi, Properly Accounted for and Expended FEMA Public Assistance Grant Funds Awarded under Hurricane Katrina 		2014
OIG-14-99 Radio frequency identification technology is a form of automatic identification and data capture teclogy that uses electric or magnetic fields at radio frequencies to transmit information. Our overall objective was to determine whether USCIS has effectively managed the implementation of radio frequency identification technology. We determined that USCIS has effectively managed the implementation of radio frequency identification technology by establishing an information technology infrastructure to secure personal information and implementing safeguards to minimize the risk of using radio frequency identification-enabled permanent resident cards. For example, USCIS has granted its card production system the authority to operate, evaluated privacy implications of using the system, and ensured that no personal data is transmitted by permanent resident cards. However, USCIS had not deployed timely security patches on the servers and workstations that support radio frequency identification processes, assessed annually the effectiveness of security controls implemented on the system that produces radio frequency identification cards, or ensured employees producing these cards receive the mandatory annual privacy awareness training.

>Radio Frequency Identification Security at USCIS Is Managed Effectively, But Can Be Strengthened 		2014
OIG-14-96 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of Department of Homeland Security fiscal year 2013 consolidated financial statements. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated March 11, 2014, and the conclusion expressed in it.

>Information Technology Management Letter for the FY 2013 United States Customs and Border Protection Financial Statement Audit 		2014
OIG-14-98 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of Department of Homeland Security fiscal year 2013 consolidated financial statements. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated March 11, 2014, and the conclusion expressed in it.

>Information Technology Management Letter for the Transportation Security Administration Component of the FY 2013 Department of Homeland Security Financial Statement Audit 		2014
OIG-14-97 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of Department of Homeland Security fiscal year 2013 consolidated financial statements. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated March 11, 2014, and the conclusion expressed in it.

>Information Technology Management Letter for the FY 2013 Department of Homeland Security’s Financial Statement Audit – National Protection and Programs Directorate 		2014
OIG-14-95-D We audited Public Assistance funds awarded to St. Stanislaus College Preparatory (St. Stanislaus) located in Bay Saint Louis, Mississippi (FIPS Code 045-22226-00). St. Stanislaus received a Public Assistance grant award of $26.6 million from the Mississippi Emergency Management Agency (State), a FEMA grantee, for damages resulting from Hurricane Katrina, which occurred in August 2005. The award provided 100 percent FEMA funding for debris removal activities, emergency protective measures, and repairs to permanent buildings and facilities. The award consisted of 26 large projects and 11 small projects. We audited four large projects with awards totaling $11.2 million (see Exhibit, Schedule of Projects Audited and Questioned Costs). The audit covered the period of August 29, 2005, to February 19, 2013, during which St. Stanislaus claimed $12.2 million in FEMA funds for the four projects. At the time of our audit, St. Stanislaus had not completed work on all projects and, therefore, had not submitted a final claim to the State for all project expenditures.

>FEMA Should Recover $8.0 Million of $26.6 Million in Public Assistance Grant Funds Awarded to St. Stanislaus College Preparatory in Mississippi – Hurricane Katrina 		2014
OIG-14-94 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of Department of Homeland Security fiscal year 2013 consolidated financial statements. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated March 11, 2014, and the conclusion expressed in it.

>Information Technology Management Letter for the FY 2013 Department of Homeland Security’s Financial Statement Audit 		2014
OIG-14-93 The audit objectives were to determine whether New Hampshire distributed, administered, and spent State Homeland Security Program grant funds strategically, effectively, and in compliance with laws, regulations, and guidance. We also addressed the extent to which funds awarded enhanced the ability of state grantees to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other anmade disasters. The Federal Emergency Management Agency (FEMA) awarded New Hampshire approximately $14.6 million in State Homeland Security Program grants during fiscal years 2010 through 2012

>New Hampshire’s Management of State Homeland Security Program Grants Awarded During Fiscal Years 2010 Through 2012 		2014
OIG-14-83 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG isresponsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it

>Science and Technology Directorate's Management Letter for FY 2013 DHS Financial Statements Audit 		2014
OIG-14-100-D From May 18 to 20, 2013, Oklahoma City, Oklahoma, and surrounding counties experienced severe storms and tornadoes, including an EF-5 tornado that struck the City of Moore on May 20, 2013. The EF-5 tornado damaged nearly 2,400 residential homes, of which at least 1,100 appeared to be totally destroyed, leaving nothing but debris and wreckage. As a result of the severe storms and tornadoes, Oklahoma reported 26 fatalities and more than 387 injuries. On May 20, 2013, the President declared a major disaster with an incident period beginning on May 18, 2013, and extending to June 2, 2013

>FEMA’s Slab Removal Waiver in Oklahoma 4117-DR-OK 		2014
OIG-14-91-D The objective of the audit was to determine the efficiency and effectiveness of FEMA policies and procedures concerning disaster grant costs associated with permanently relocated facilities. Specifically, we determined whether (1) FEMA’s present policies and procedures effectively address how FEMA should use program income to offset permanently relocated facility costs; and (2) internal controls were in place to identify when applicants receive program income to offset permanently relocated facility costs. The audit included a review of costs for permanently relocated damaged facilities in Mississippi and Louisiana for Hurricane Katrina and in Texas for Hurricane Ike.

>FEMA Could Realize Millions in Savings by Strengthening Policies and Internal Controls Over Grant Funding for Permanently Relocated Damaged Facilities 		2014
OIG-14-92 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated December 11, 2013, and the conclusions expressed in it.

>National Flood Insurance Program’s Management Letter for FY 2013 DHS Financial Statements Audit (Redacted) 		2014
OIG-14-87 After the Federal Emergency Management Agency (FEMA) reduced the amount ofawards in fiscal years 2011 and 2012, Alabama decided that funding statewide initiatives to assist all local jurisdictions was more beneficial than allocating smaller amounts to individual jurisdictions. The Alabama Department of Homeland Security’s investment in statewide projects may have been more beneficial and a good use of limited grant funds. Alabama, however, did not obtain the required consent of local units of government before funding the statewide initiatives. It also did not have a current state homeland security strategy and a method to measure preparedness, nor did it always follow an established internal control to approve expenditures. In most cases, subgrantees complied with procurement requirements, but they did not always comply with inventory and property record requirements.

>Alabama's Management of State Homeland Security Program Grants Awarded During Fiscal Years 2010 Through 2012 		2014
OIG-14-89 The audit objectives were to determine whether the State distributed and spent State Homeland Security Program grant funds effectively and efficiently, and in compliance with applicable Federal laws and regulations. We also addressed the extent to which grant funds enhanced the State’s ability to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The Federal Emergency Management Agency (FEMA) awarded the State approximately $14.6 million in State Homeland Security Program grants during fiscal years 2010 through 2012.

>South Dakota’s Management of Homeland Security Grant Program Awards for Fiscal Years 2010 Through 2012 		2014
OIG-14-88 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of Department of Homeland Security fiscal year 2013 consolidated financial statements. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated March 11, 2014, and the conclusion expressed in it.

>Information Technology Management Letter for the U.S. Coast Guard Component of the FY 2013 DHS Financial Statement Audit 		2014
OIG-14-90 The audit objectives were to determine whether North Dakota distributed and spent State Homeland Security Program grant funds effectively and efficiently, and in compliance with applicable Federal laws and egulations. We also addressed the extent to which grant funds enhanced North Dakota’s ability to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The Federal Emergency Management Agency (FEMA) awarded the State approximately $14.6 million in State Homeland Security Program grants during fiscal years 2010 through 2012.

>North Dakota’s Management of Homeland Security Grant Program Awards for Fiscal Years 2010 Through 2012 		2014
OIG-14-85 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of Department of Homeland Security fiscal year 2013 consolidated financial statements. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated March 11, 2014, and the conclusion expressed in it.

>Information Technology Management Letter for the Immigration and Customs Enforcement Component of the FY 2013 Department of Homeland Security’s Financial Statement Audit 		2014
OIG-14-84 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of Department of Homeland Security fiscal year 2013 consolidated financial statements. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated March 11, 2014, and the conclusion expressed in it.

>Information Technology Management Letter for the FLETC Component of the FY 2013 DHS Financial Statement Audit 		2014
OIG-14-86 The audit objectives were to determine whether Maine used State Homeland Security Program grant funds in accordance with the law, program guidance, state homeland security strategies, and other applicable plans. We also addressed the extent to which grant funds enhanced the ability of grantees to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. We reviewed approximately $14.5 million in State Homeland Security Program grants awarded to Maine during fiscal years 2010 through 2012. Maine did not receive Urban Areas Security Initiative grant funds.

>Maine's Management of Homeland Security Grant Program Awards for Fiscal Years 2010 Through 2012 		2014
OIG-14-82 According to DHS, during fiscal year 2012, DHS components hosted or sponsored 35 conferences exceeding $100,000 at atotal cost of$7.5 million. We conducted this audit as a follow-on to our prior report DHS' Policies and Procedures Over Conferences, OIG-13-96, to determine whether the DHS conference spending was appropriate, reasonable, and necessary. The amount DHS spent on conferences was appropriate, reasonable, and necessary in most instances. Conference packages submitted for approval stated the purpose of the conference. In addition, the conference agenda reflected appropriate content and encompassed full working days for the attendees. In many instances, the components made an effort to reduce conference costs by limiting the number of attendees and selecting a location within the local area.

>DHS Conference Spending 		2014
OIG-14-80 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of Department of Homeland Security fiscal year 2013 consolidated financial statements. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated March 11, 2014, and the conclusion expressed in it.

>Information Technology Management Letter for the USCIS Component of the FY 2013 DHS Financial Statement Audit 		2014
OIG-14-81 The objectives of the audit were to determine whether Iowa distributed, administered, and spent State Homeland Security Program grant funds strategically, effectively, and in compliance with laws, regulations, and guidance. We also addressed the extent to which funds awarded enhanced the ability of Iowa grantees to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The Federal Emergency Management Agency (FEMA) awarded Iowa approximately $14.6 million in State Homeland Security Program grants during fiscal years 2010–12. Iowa does not have an urban area designated by FEMA; therefore, it did not receive Urban Areas Security Initiative grant funds during this period.

>Iowa’s Management of Homeland Security Grant Program Awards for Fiscal Years 2010 Through 2012 		2014
OIG-14-76 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of Department of Homeland Security fiscal year 2013 consolidated financial statements. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated March 11, 2014, and the conclusion expressed in it.

>Information Technology Management Letter for the Federal Emergency Management Agency Component of the FY 2013 Department of Homeland Security Financial Statement Audit 		2014
OIG-14-78 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it.

>Office of Health Affairs' Management Letter for FY 2013 DHS Financial Statements Audit 		2014
OIG-14-77 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it.

>Federal Emergency Management Agency's Management Letter for FY 2013 DHS Financial Statements Audit 		2014
OIG-14-79 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it.

>Transportation Security Administration's Management Letter for FY 2013 DHS Financial Statements Audit 		2014
OIG-14-75 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG isresponsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it

>The Office of Financial Management’s Management Letter for FY 2013 DHS Financial Statements Audit 		2014
OIG-14-72-D We audited one large project (Project 150) for debris removal activities with an award totaling $5.4 million. The audit covered the period from October 29, 2012, to December 2, 2013, during which the Borough received an advance payment of $2.0 million from the State. At the time of our audit, the Borough had completed work under the project, but had not submitted any claims for reimbursement of proect expenditures to the State. The Borough provided us with a list of debris removal expenditures (force account and contract) totaling approximately $6.9 million that it planned to claim to the State under the award.2 We used this list of expenditures to conduct the audit. We conducted this performance audit between May 2013 and December 2013 pursuant to the InspectorfGeneralfActfoff1978, as amended.

>FEMA Should Review the Eligibility of $523,007 of $5.4 Million in Public Assistance Grant Funds Awarded to the Borough of Belmar, New Jersey, for Hurricane Sandy Debris Removal Activities 		2014
OIG-14-71 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG isresponsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it

>U.S. Citizenship and Immigration Services’ Management Letter for FY 2013 DHS Financial Statements Audit 		2014
OIG-14-68 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG isresponsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it

>Federal Law Enforcement Training Center’s Management Letter for FY 2013 DHS Financial Statements Audit 		2014
OIG-14-65 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of U.S. Customs and Border Protection’ (CBP) fiscal year (FY) 2013 consolidated financial statements. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated March 19, 2014, and the conclusions expressed in it.

>Management Letter for the U.S. Customs and Border Protection’s FY 2013 Consolidated Financial Statements 		2014
OIG-14-74 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG isresponsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it

>United States Secret Service’s Management Letter for FY 2013 DHS Financial Statements Audit 		2014
OIG-14-70 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG isresponsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it

>Intelligence and Analysis’s Management Letter for FY 2013 DHS Financial Statements Audit 		2014
OIG-14-67 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG isresponsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it

>National Protection and Programs Directorate’s Management Letter for FY 2013 DHS Financial Statements Audit 		2014
OIG-14-73 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG isresponsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it

>Management Directorate’s Management Letter for FY 2013 DHS Financial Statements Audit 		2014
OIG-14-69 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG isresponsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it

>United States Coast Guard’s Management Letter for FY 2013 DHS Financial Statements Audit 		2014

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

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