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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
DA-13-24 Our audit objective was to determine whether the County accounted for and expended Federal Emergency Management Agency (FEMA) funds according to Federal regulations and FEMA guidelines. The County received a Public Assistance grant award totaling $47.9 million from the florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Hurricane Jeanne, which occurred in September 2004. The award provided 100 percent FEMA funding for the first 72 hours of emergency protective measures and debris removal activities, and 90 percent funding thereafter for these two activities. The award also provided 90 percent FEMA funding for permanent repairs to buildings, roads, and recreational facilities. The award consisted of 63 large projects and 173 small projects.

>FEMA Should Recover $951,221 of Public Assistance Grant Funds Awarded to Palm Beach County, Florida – Hurricane Jeanne 		2013
DA-13-21 Our audit objective was to determine whether the County accounted for and expended Federal Emergency Management Agency (FEMA) funds according to Federal regulations and FEMA guidelines. The County received a Public Assistance grant award totaling $5.1 million from the Florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Tropical Storm Fay, which occurred in August 2008. The award provided 75 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings, roads, and recreational facilities. The award consisted of 4 large projects and 13 small projects.

>Palm Beach County, Florida, Appropriately Expended $4.8 Million of FEMA Public Assistance Funds Awarded for Beach Renourishment Activities Under Tropical Storm Fay 		2013
OIG-13-102 In 2012, FEMA announced that it would no longer use park models as a housing option, and instead would use only manufactured housing certified by the U.S. Department of Housing and Urban Development. Unless FEMA takes actions to ensure that it maintains the ability to use temporary housing units similar in size to the park model, this decision will increase program costs by tens of millions of dollars annually, and may hinder FEMA’s ability to provide shelter to disaster survivors quickly. In reacting to the decision, FEMA field staff expressed concerns to us about their ability to house disaster survivors quickly and cost effectively. Further, FEMA officials said that many homeowners prefer units that can fit on their home sites, because it allows them to remain on their own property near their places of employment and schools while they rebuild their homes.

>Unless Modified, FEMA’s Temporary Housing Plans Will Increase Costs by an Estimated $76 Million Annually 		2013
OIG-13-101 We conducted a follow-up audit to determine TSA’s progress in establishing key information technology management capabilities to support mission needs. Appendix A describes the audit’s scope and methodology. The TSA Chief Information Officer has established key information technology management capabilities to support TSA’s mission. Specifically, the Chief Information Officer updated the information technology strategic plan, implemented a systems engineering life cycle process to manage information technology programs, implemented information technology acquisition review processes, and developed an enterprise architecture. Not all information technology procurements, however, have gone through the information technology acquisition review process because they were not categorized as information technology procurements. As a result, there is little assurance that all information technology investments are aligned with the Chief Information Officer’s strategy or TSA’s future information technology mission needs.

>Transportation Security Administration Information Technology Management Progress and Challenges 		2013
OIG-13-100 The Administrator was authorized to waive a debt if the excessive payment was based on FEMA error; there was no fault by the debtor; collection of the debt was against equity and good conscience; and the debt did not involve fraud, a false claim, or misrepresentation by the debtor or others with an interest in the claim. FEMA was authorized to grant a waiver to eligible debtors with an adjusted gross income less than or equal to $90,000 and, subject to certain conditions, only a partial waiver to those with an adjusted gross income greater than $90,000. DARFA directed the Department of Homeland Security (DHS) Inspector General to report on the cost‐effectiveness of FEMA’s efforts to recoup improper payments. This is the last in a series of six reports issued every 3 months through June 2013.

>FEMA’s Efforts To Recoup Improper Payments in Accordance With the Disaster Assistance Recoupment Fairness Act of 2011 (6) 		2013
OIG-13-99 As of January 2013, 16 airports were participating in the Screening Partnership Program. Under the program, an airport operator may apply to use a private company to screen passengers and baggage rather than use Federal Government screening personnel. TSA reviews and approves applications to participate, awards contracts to private screening companies, and oversees the private screening workforce. We performed this audit to determine whether TSA administered the Screening Partnership Program in accordance with Federal regulations.

>Transportation Security Administration’s Screening Partnership Program 		2013
DA-13-20 Our audit objective was to determine whether Kenergy accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. Kenergy received a Public Assistance award totaling $31.2 million from the Kentucky Division of Emergency Management (State), a FEMA grantee, for damages resulting from a severe winter storm, which occurred in January 2009. The award provided 75 percent FEMA funding for debris removal activities, emergency protective measures, and permanent repairs to the electrical distribution system. The award consisted of three large projects and one small project.

>FEMA Should Recover $3.8 Million of Public Assistance Grant Funds Awarded to Kenergy Corporation, Henderson, Kentucky 		2013
OIG-13-98 The Homeland Security Information Network is a secure, unclassified Internet portal that enables information sharing and collaboration across the homeland security enterprise. In 2006 and 2008, we reported on challenges that the Department of Homeland Security (DHS) faced to define the system’s role, meet user requirements, provide user support, and increase system use. We conducted a followup audit of this system to determine the progress made and the system’s effectiveness in supporting information sharing among select stakeholders.

>Homeland Security Information Network Improvements and Challenges 		2013
OIG-13-97 We performed this audit to determine whether USCIS recorded information about adjudicated family-based petitions and applications suspected of being fraudulent according to agency policy requirements and in a manner that deterred immigration fraud. U.S. citizens or lawful permanent residents who petition to sponsor a qualifying family member, including a spouse, must file a PetitionfforfAlienfRelative (Form I-130) with USCIS.1 USCIS officers adjudicate I-130 petitions at field offices or service centers. Through the I-130 adjudication process, USCIS must validate that the petitioner is a U.S.citizen or lawful permanent resident.

>U.S. Citizenship and Immigration Services’ Tracking and Monitoring of Potentially Fraudulent Petitions and Applications for Family-Based Immigration Benefits 		2013
DA-13-19 Our Audit objective was to determine whether the City accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. The City received Public Assistance grant awards totaling $5.6M from the Florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Hurricanes Frances and Jeanne, which occurred in September 2004. The awards provided 100 percent FEMA funding for the first 72 hours of emergency protective measures and debris removal activities and 90 percent funding thereafter for those two activities.

>FEMA Should Recover $401,046 of Public Assistance Grant Funds Awarded to the City of Palm Beach Gardens, Florida — Hurricanes Frances and Jeanne 		2013
OIG-13-96 According to the Department, it participated in 1,094 conferences in fiscal year 2012, with expenditures totaling approximately $21.6 million. We conducted this audit in response to a mandate from the House Appropriations Committee, which directed the Office of Inspector General to report, no later than 30 days after the date of enactment of the DHS Fiscal Year 2013 Appropriations Bill, whether DHS has effective procedures in place to ensure compliance with all applicable Federal laws and regulations on conferences. The Fiscal Year 2013 Appropriations Bill was enacted on March 26, 2013.

>DHS' Policies and Procedures Over Conferences 		2013
DS-13-10 Our audit objective Is to determine whether the County accounted for and expended FEMA PA grant funds according to federal regulation and FEMA guide lines. The california Emergency Managemenl Agency (Cal EMA), a FEMA grantee, awarded t he County $54.9 million for costs resulting from storms, flooding. debris flows, and mudslides during the period of Decemher 27, 2004, through January 11, 2005. The award provided 75 percent FEMA funding for 143 large projects and 3S small projects. Our audit covered the period from December 27, 2004, to January 29, 2013. We are in the process of auditing a total of 108 large projects, with total awarded funding of $44.S million. We are comprehensively auditing 12 of those projects-with total awarded funding of $17.0 million- and auditing 96 projects - with total awarded funding of $27.8 miliion- exclusively for funds that can be deobligated and put to better use.

>Unneeded Funding and Management Challenges Associated with the FEMA Grant Awarded to Los Angeles County, California: Third Interim Report 		2013
DA-13-18 Our audit objective was to determine whether the Utility accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. The Utility received a Public Assistance award of $17.1 million from the Florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Hurricane Charley, which occurred in August 2004. The award provided 90 percent FEMA unding for debris removal activities, emergency protective measures, repair oft he electric transmission and distribution system, repair/replacement of buildings and equipment, and other disaster related activities. The award consisted of 231arge projects and 23 small projects.

>FEMA Should Recover $4.1 Million of Public Assistance Grant Funds Awarded to Orlando Utilities Commission — Hurricane Charley ( 		2013
DA-13-17 Our audit objective was to determine whether the City accounted for and expended Feder~1 Emergency Management Agency (FEMA) funds according to Federal regulations and FEMA guidelines. The City received a Public Assistance grant award of $5.3 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 permanent repairs to buildings and facilities. The award consisted of 9 large projects and n small projects.

>FEMA Should Recover $3.5 Million of Public Assistance Grant Funds Awarded to the City of Gautier, Mississippi - Hurricane Katrina 		2013
OIG-13-95 The National Protection and Programs Directorate (NPPD), which is primarily responsible for fulfilling DHS security missions, assumed this responsibility for the Department. Subsequent to the President’s issuance of Executive Order 13618 in July 2012, NPPD’s Office of Cybersecurity and Communications was reorganized in an effort to promote security, resiliency, and reliability of the Nation’s cyber and communications infrastructure.

>DHS Can Take Actions To Address Its Additional Cybersecurity Responsibilities 		2013
DA-13-16 The City received a Public Assistance grant award of $3.3 million from the Florida Division of Emergency Management (State), FEMA grantee, for damages resulting from Hurricane Wilma, which occurred in October 2005. The award provided 100percent FEMA funding for debris removal activities, emergency protective measures, and permanent repairs to buildings and other facilities. The award consisted of 9 large projects and 16 small projects. We audited four large projects and six small projects with awards totaling $2.5M. The audit convered the period October 24, 2005, to April 16, 2012, during which the City received $2.5 million of FEMA funds. 2004. The award provided 100 percent FEMA

>FEMA Should Recover $129,248 of Public Assistance Grant Funds Awarded to City of Palm Beach Gardens, Florida – Hurricane Wilma Activities 		2013
OIG-13-94 In late August 2011, Hurricane Irene made landfall in Puerto Rico and again over eastern North Carolina’s Outer Banks. While traveling up the Atlantic coastline into Vermont, Hurricane Irene caused at least 34 fatalities and disrupted power to more than a million people. In the first 2 weeks of September 2011, Tropical Storm Lee, a slow-moving storm, struck many of the same areas affected by Hurricane Irene and caused severe local flooding, including floods of historic proportions.

>FEMA Deployed the Appropriate Number of Community Relations Employees in Response to Hurricane Irene and Tropical Storm Lee 		2013
OIG-13-93 As of November 2012, the United States Coast Guard (USCG) reported more than 15,000 laptop computers in its inventory. These laptops are used by USCG’s military personnel and civilian employees to perform their job functions both in the United States and abroad. Our overall objective was to determine the effectiveness of USCG’s efforts to protect its laptop computers and controls implemented to safeguard its laptops and wireless networks and devices from potential exploits. We reviewed USCG’s policies and procedures for managing its laptop inventory. In addition, we reviewed the effectiveness of configuration management and technical controls implemented to protect the sensitive information processed by and stored on selected laptops.

>USCG Must Improve the Security and Strengthen the Management of Its Laptops 		2013
OIG-13-91 We audited the Transportation Security Administration’s (TSA) Screening of Passengers by Observation Techniques program. The program’s intent is to screen passengers by observing their behavior in order to detect potential high-risk travelers. This program uses Behavior Detection Officers to detect passenger behaviors that may be indicative of stress, fear, or deception. Congressman Bennie Thompson requested an audit of TSA’s Screening of Passengers by Observation Techniques program to determine its effectiveness, efficiency, and economy as a security screening protocol at airports. The audit objective was to determine whether TSA’s Screening of Passengers by Observation Techniques program is structured to ensure that passengers at U.S. airports are screened in an objective and cost-effective manner to identify potential terrorists.

>Transportation Security Administration’s Screening of Passengers by Observation Techniques (Redacted) 		2013
OIG-13-92 Our audit objective was to determine whether the USCG has adequate processes to investigate, take corrective actions, and enforce Federal regulations following reported marine casualties. The USCG does not have adequate processes to investigate, take corrective actions, and enforce Federal regulations related to the reporting of marine accidents. These conditions exist because the USCG has not developed and retained sufficient personnel, established a complete process with dedicated resources to address corrective actions, and provided adequate training to personnel on enforcement of marine accident reporting.

>Marine Accident Reporting, Investigations, and Enforcement in the United States Coast Guard 		2013
OIG-13-89 The Department of Homeland Security (DHS) has 62 H-60 helicopters operated by U.S. Customs and Border Protection (CBP) and the United States Coast Guard (USCG), both of which are converting the helicopters to add about 15 years of operational life. These conversions include repairing the airframes as well as installing updated equipment. We performed this audit to determine whether DHS, CBP, and the USCG have efficiently acquired, converted, and modified these helicopters.

>DHS’ H-60 Helicopter Programs (Revised) 		2013
OIG-13-90 In FY 2012, we issued 59 audit reports on grantees and subgrantees awarded FEMA PA and HMGP funds between November 2002 and December 2009 as a result of 31 presidentially declared disasters in 16 States and 1 U.S. Territory.1 The objective of those 59 audits was to determine whether the grantees and subgrantees accounted for and expended FEMA funds according to Federal regulations and FEMA guidelines. Our HMGP audit objectives also included determining whether the projects met FEMA eligibility requirements and project management complied with applicable regulations and guidelines.

>Capping Report: FY 2012 FEMA Public Assistance and Hazard Mitigation Grant and Subgrant Audits 		2013
DA-13-15 We are currently auditing $3.4 million of a $4.1 million hazard mitigation grant awarded to George County, Mississippi (County) (FIPS Code 039-99039-00) by the Mississippi Emergency Management Agency (State). The $3.4 million we are auditing provided 100 percent funding for the construction of two emergency shelters in the County. The State pro~ided the Federal Emergency Management Agency (FEMA) grant monies from Hazard Mitigation Grant Program (HMGP) funds made available to the State following Hurricane Katrina. Our overall audit objective is to determine whether the County accounted for and expended the hazard mitigation grant funds accordingto Federal regulations and FEMA guidelines.

>Contract Dispute Delaying Hurricane Shelters at George County, Mississippi: Interim Report on FEMA Hazard Mitigation Grant Program Funds Awarded to George County, Mississippi 		2013
OIG-13-88 We have audited the consolidated balance sheets of the U.S. Customs and Border Protection (CBP), a Component of the U.S. Department of Homeland Security (DHS), as of September 30, 2012, and 2011, and the related consolidated statements of net cost, changes in net position, and custodial activity, and the combined statements of budgetary resources (hereinafter referred to as “consolidated financial statements”) for the years then ended. In planning and performing our audit engagement of CBP’s consolidated financial statements, we considered CBP’s internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the consolidated financial statements.

>Information Technology Management Letter for the FY 2012 U.S. Customs and Border Protection Financial Statement Audit (Revised) 		2013
DD-13-10 As a result, of three major disasters the President declared between June 2001 and January 2006 in the State of Texas, the four subgrantees listed in table 1 applied for and received HMGP grant awards from TDEM, a FEMA grantee, between January 2003 and March 2008. These grant awards were for mitigation projects that FEMA approved to (1) relocate and replace critical electrical and mechanical systems above flood elevations and protect basements with perimeter flood protection, (2) acquire and remove residential properties to mitigate future losses, (3) build residential safe rooms, and (4) construct a drainage improvement structure to mitigate future flooding losses.

>FEMA Region VI Should Ensure the Cost Effectiveness of Texas Hazard Mitigation Grant Projects 		2013
DD-13-09 The facility is a three-turbine hydroelectric generating plant that began operation in 1986. It produced a small amount of the City’s total commercial and residential electrical needs. From 1997 through early 2007, the City hired North American Hydro to operate and maintain the facility. The facility has been inactive since January 2007, when frazil river ice damaged the trash racks and straightening vanes of two of the three turbine generators.1 In June 2008, 17 months following the ice damage, a federally declared flooding disaster caused severe damage to the facility. Before the January 2007 ice damage, the 21-year-old facility needed significant capital expenditures to continue operating efficiently over the long term. Also, according to the City’s hydroelectric consultants, the facility generally produced about 20 percent less electricity than expected because its design allows it to capture available water flow only about 35 percent of the time.

>FEMA Should Recover $13.8 Million in FEMA Public Assistance Funds Awarded to Cedar Rapids, Iowa, for Ineligible Hydroelectric Plant 		2013
OIG-13-87 We performed an audit of the Federal Emergency Management Agency’s (FEMA) privacy stewardship. Our audit objectives were to determine whether FEMA’s plans and activities instill a culture of privacy that protects sensitive personally identifiable information and whether FEMA ensures compliance with Federal privacy laws and policies. FEMA has made progress in implementing plans and activities to instill a culture of privacy. Specifically, it has established a privacy office that, among other functions, prepares reports on FEMA’s privacy activities to the Department of Homeland Security Privacy Office, reviews suspected privacy incidents, and oversees FEMA’s privacy training. However, FEMA faces a number of challenges in ensuring that personally identifiable information is protected. Specifically, it needs an accurate inventory of its information technology systems that impact privacy. In addition, FEMA needs to complete required privacy compliance analyses, including privacy threshold analyses, privacy impact assessments, and system of records notices, for 430 information technology systems that were reported as unauthorized.

>Federal Emergency Management Agency Privacy Stewardship 		2013
OIG-13-86 Internal control deficiencies that are considered significant deficiencies were reported, as required, in the Independent Auditors’ Report, dated Novemb er 14, 2012, which was included in the DHS FY 2012 Annual Financial Report. We do not require management’s response to the recommendations. The independent public accounting firm KPMG LLP conducted the audit of DHS’ FY 2012 financial statements and is responsible for the attached man agement letter dated November 14, 2012, and the conclusions expressed in it. We do not express opinions on DHS’ financial statements or internal co ntrol, nor do we provide conclusions on compliance with laws and regulations.

>National Flood Insurance Program’s Management Letter for FY 2012 DHS Consolidated Financial Statements Audit (Redacted) 		2013
OIG-13-85 Hurricane Sandy made landfall on October 29, 2012, near Atlantic City, New Jersey. The storm was the second largest Atlantic hurricane on record, with a diameter of tropical storm force winds spanning more than 900 miles, and it affected one of the most densely populated areas in the northeastern United States. The storm affected coastal and inland communities resulting in loss of life, major flooding, structural damage, and power loss to more than 8.5 million homes and businesses, directly affecting more than 17 million individuals. The President declared a disaster for New Jersey and for New York on October 30, 2012. Because of the devastation caused by the storm and the impacted population, the President provided direction that all Federal agencies were to lean forward and “cut through” bureaucracy and red tape in efforts to expedite response aid to survivors.

>The State of New York Needs to Sign Mission Assignments More Quickly 		2013
DS-13-09 Our audit objective was to determine whether the Central Region accounted for and expended FEMA PA grant funds according to Federal regulations and FEMA guidelines. The Alaska Division of Homeland Security and Emergency Management (ADHSEM), a FEMA grantee, awarded the Central Region $1,979,312 for costs resulting from damages from severe storms, flooding, landslides, and mudslides during the period from August 15 through 25, 2006. The award provided 75 percent FEMA funding for six large projects and two small project5, Our audit covered the period from August 15, 2006, to January 23, 2013. We audited all six large projects, with a total awarded cost of $1,927,140.

>The Alaska Department of Transportation and Public Facilities, Central Region, Did Not Properly Account for and Expend $1.5 Million in FEMA Public Assistance Grant Funds 		2013
OIG-13-84 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 Hurricane Isaac in Louisiana Was Effective and Efficient 		2013
OIG-13-83 The American Recovery and Reinvestment Act of 2009, as amended (Recovery Act), appropriated $610 million to the Federal Emergency Management Agency (FEMA). Of that amount, the Recovery Act allocated $150 million for Public Transportation Security Assistance and Railroad Security Assistance (Transit Grants) under sections 1406 and 1513 of the Implementing Recommendations of the 9/11 Commission Act of 2007, as amended (hereinafter referred to as Transit Security Grants).

>Costs Claimed by Metropolitan Transportation Authority of New York Under Transit Security Grants 		2013
OIG-13-82 The Transportation Security Administration (TSA) operates three warehouses in Texas, collectively known as the TSA Logistics Center. The warehouses store various types of Government equipment used at airports to screen passengers and baggage. Equipment used at airports, but not specifically used for screening operations, is also stored in the warehouses. As of May 31, 2012, TSA had more than 17,000 items in its warehouse inventory, with an estimated cost of $185.7 million. We performed this audit to determine whether TSA effectively managed the Logistics Center.

>Transportation Security Administration Logistics Center – Inventory Management 		2013
OIG-13-80 During fiscal years 2010 and 2011 audits of Department of Homeland Security (DHS) financial statements, independent auditors noted concerns with recorded obligations for some Enforcement and Removal Operations contracts. Since the scope of the financial statements audit does not necessarily include an in-depth review of matters that are not material to the audit, we conducted a performance audit of the processes. Our audit objective was to determine whether ICE is appropriately managing its contract funding and payment processes.

>U.S. Immigration and Customs Enforcement’s Enforcement and Removal Operations’ Contract Funding and Payment Processes 		2013
OIG-13-60 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012, and the related statements of net cost, changes in net position, and custodial activity, and combined statement of budgetary resources for the year then ended (referred to as the “fiscal year (FY) 2012 financial statements”). We were also engaged to audit the Department’s internal control over financial reporting of the FY 2012 financial statements. The objective of our audit engagement was to express an opinion on the fair presentation of the FY 2012 financial statements and the effectiveness of internal control over financial reporting of the FY 2012 financial statements.

>Information Technology Management Letter for the Immigration and Customs Enforcement Component of the FY 2012 Department of Homeland Security Financial Statement Audit 		2013
OIG-13-81 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012, and the related statements of net cost, changes in net position, and custodial activity, and combined statement of budgetary resources for the year then ended (referred to as the “fiscal year (FY) 2012 financial statements”). We were also engaged to audit the Department’s internal control over financial reporting of the FY 2012 financial statements. The objective of our audit engagement was to express an opinion on the fair presentation of the FY 2012 financial statements and the effectiveness of internal control over financial reporting of the FY 2012 financial statements.

>Information Technology Management Letter for the Citizenship and Immigration Services Component of the FY 2012 Department of Homeland Security Financial Statement Audit 		2013
OIG-13-78 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012, and the related statements of net cost, changes in net position, and custodial activity, and combined statement of budgetary resources for the year then ended (referred to as the “fiscal year (FY) 2012 financial statements”). We were also engaged to audit the Department’s internal control over financial reporting of the FY 2012 financial statements. The objective of our audit engagement was to express an opinion on the fair presentation of the FY 2012 financial statements and the effectiveness of internal control over financial reporting of the FY 2012 financial statements.

>Information Technology Management Letter for the Transportation Security Administration Component of the FY 2012 Department of Homeland Security Financial Statement Audit 		2013
DD-13-08 We audited Public Assistance grant funds awarded to ARK Valley Electric Cooperative(Cooperative) in Kansas (Public Assistance Identification Number OOO-UEBOK-OO). Our audit objective was to determine whether the Cooperative accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. The Kansas Division of Emergency Management (KDEM). a FEMA grantee, awarded the Cooperative $48.5 million for damages resulting from severe winter storms that occurred December 6 through 19, 1007. The award provided 75 percent funding for permanent work (Category F) and emergency protective measures (Category B) for eight projects (one sma11 and seven large). Of the seven large projects, three were improved projects. The audit covered the period December 6, 2007, to September 16, 2011, the cutoff date of our audit, and included a detailed review of projects totaling $48.5 million, or 100 percent of the total award.

>FEMA Should Disallow $4.1 Million of the $48.5 Million Public Assistance Grant Awarded to ARK Valley Electric Cooperative, Kansas 		2013
DS-13-08 The County received a PA award of $7.5 million from the State of Arizona Division of Emergency Management (ADEM), a FEMA grantee, for damages resulting from severe storms and flooding. which occurred from July 25 to August 4, 2006, The award provided 75 percent FEMA funding for 28 large and 19 small projects: The audit covered the period from July 25, 2006, t o February 19, 2013. We audited seven large projects with award amounts totaling $4. 1 million and project charges totaling $3.5 miIlion. We also performed a limited review of one small project and 16 1arge projects with award amount totaling $2.3 million and project charges totaling $ 1.8 million, to identify any unused funds that should be deobligated and put to better use.

>FEMA Needs To Deobligate $1.1 Million in Unneeded Funding and Disallow $52,812 in Unsupported Costs Associated With the FEMA PA Grant Awarded toPima County, Arizona 		2013
OIG-13-79 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012 and the related statements of net cost, changes in net position and custodial activity, and combined statement of budgetary resources for the year then ended (referred to herein as the fiscal year (FY) 2012 financial statements”). The objective of our audit was to express an opinion on the fair presentation of these financial statements. We were also ngaged to examine the Department’s internal control over financial reporting of the FY 2012 financial statements, based on the criteria established in Office of Management and Budget (OMB), Circular No. A-123, Management’s Responsibility for Internal Control, Appendix A.

>Transportation Security Administration’s Management Letter for FY 2012 DHS Consolidated Financial Statements Audit 		2013
OIG-13-77 In 2011, State Governors praised the Federal Emergency Management Agency (FEMA) for the Federal response to Hurricane/Tropical Storm Irene. FEMA won high marks for providing support for recovery to localities along the Atlantic seaboard from Puerto Rico to Maine. Notwithstanding the compliments from the recipient States for the support provided, FEMA has the opportunity going forward to take advantage of substantial cost savings and improve internal controls over consumable materials purchased by the temporary field offices that support response and recovery efforts.

>FEMA Can Improve Its Purchase Controls at Joint Field Offices 		2013
OIG-13-76 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012 and the related statements of net cost, changes in net position and custodial activity, and combined statement of budgetary resources for the year then ended (referred to herein as the “fiscal year (FY) 2012 financial statements”). The objective of our audit was to express an opinion on the fair presentation of these financial statements. We were also engaged to examine the Department’s internal control over financial reporting of the FY 2012 financial statements, based on the criteria established in Office of Management and Budget (OMB), Circular No. A-123, Management’s Responsibility for Internal Control, Appendix A.

>Office of Intelligence and Analysis’ Management Letter for FY 2012 DHS Consolidated Financial Statements Audit 		2013
OIG-13-75 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012 and the related statements of net cost, changes in net position and custodial activity, and combined statement of budgetary resources for the year then ended (referred to herein as the “fiscal year (FY) 2012 financial statements”). The objective of our audit was to express an opinion on the fair presentation of these financial statements. We were also engaged to examine the Department’s internal control over financial reporting of the FY 2012 financial statements, based on the criteria established in Office of Management and Budget (OMB), Circular No. A-123, Management’s Responsibility for Internal Control, Appendix A.

>Federal Emergency Management Agency’s Management Letter for FY 2012 DHS Consolidated Financial Statements Audit 		2013
OIG-13-73 The American Recovery and Reinvestment Act of 2009, as amended (Recovery Act) appropriated $610 million to the Federal Emergency Management Agency(FEMA) for emergency food and shelter, public transit and port security assistance, and construction of non ‐federal fire stations. FEMA awarded $150 million of that amount in port security grants to 214 ports, port authorities, ferry systems, and other eligible entities.

>Costs Claimed by Kinder Morgan Liquid Terminals LLC Under Port Security Grants Awarded by the Federal Emergency Management Agency 		2013
OIG-13-72 The audit objectives were to determine whether the State of Mississippi distributed and spent State Homeland Security Program grant funds (1) effectively and efficiently, and (2) 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 man-made disasters. The Federal Emergency Management Agency (FEMA) awarded the State of Mississippi approximately $19.3 million in State Homeland Security Program grants during fiscal years 2008 through 2010.

>Mississippi’s Management of State Homeland Security Program Grants Awarded During Fiscal Years 2008 Through 2010 		2013
DS-13-07 The California Emergency Management Agency (Cal EMAl, a FEMA grantee, awarded the County $54.9 million for costs resulting from storms, flooding, debris flows, and mudslides during the period of December 27, 2004, through January 11, 2005.' The award provided 75 percent FEMA funding for 143 large projects and 35 small projects.' Our audit covered the period from December 27, 2004, to August 15, 2012. We are in the process of auditing a total of 108 large projects, with total awarded funding of $44.8 million. We are comprehensively auditing 12 of those projects-with total awarded funding of $17.0 million-and auditing 96 projects-with total awarded funding of $27.8 million-exclusively for funds that can be deobligated and put to better use.

>LA County Charges FEMA for Unauthorized Fringe Benefits Costs: Second Interim Report on FEMA PA Grant Funds FEMA Disaster Number 1577-DR-CA 		2013
OIG-13-74 The objectives of the audit were to determine whether the State of North Carolina distributed and spent State Homeland Security Program and Urban Area Security Initiative grant funds (1) effectively and efficiently, and (2) in compliance with applicable Federal laws and regulations, as well as with DHS guidelines governing the use of such funding. We also addressed the extent to which funds enhanced the State of North Carolina’s and the Charlotte Urban Area’s ability to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The State of North Carolina received grant awards of approximately $61 million in State Homeland Security Program and Urban Areas Security Initiative grant funds for fiscal years 2008 through 2010.

>North Carolina’s Management of Homeland Security Program Grants Awarded During Fiscal Years 2008 Through 2010 		2013
OIG-13-70 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012 and the related statements of net cost, changes in net position and custodial activity, and combined statement of budgetary resources for the year then ended (referred to herein as the “fiscal year (FY) 2012 financial statements”). The objective of our audit was to express an opinion on the fair presentation of these financial statements. We were also engaged to examine the Department’s internal control over financial reporting of the FY 2012 financial statements, based on the criteria established in Office of Management and Budget (OMB), Circular No. A-123, Management’s Responsibility for Internal Control, Appendix A.

>The Office of Financial Management’s Management Letter for FY 2012 DHS Consolidated Financial Statements Audit 		2013
OIG-13-67 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012 and the related statements of net cost, changes in net position and custodial activity, and combined statement of budgetary resources for the year then ended (referred to herein as the “fiscal year (FY) 2012 financial statements”). The objective of our audit was to express an opinion on the fair presentation of these financial statements. We were also engaged to examine the Department’s internal control over financial reporting of the FY 2012 financial statements, based on the criteria established in Office of Management and Budget (OMB), Circular No. A-123, Management’s Responsibility for Internal Control, Appendix A.

>National Protection and Programs Directorate’s Management Letter for FY 2012 DHS Consolidated Financial Statements Audit 		2013
DS-13-06 The Alaska Division of Homeland Security and Emergency Management (ADHSEM), a FEMA grantee, awarded the Department $1.273,176, primarily related to damages resulting from severe storms, flooding. mudslides, and rockslides during the period from October 8 through 13, 2006. The award provided 75 percent FEMA funding for four large projects and one small project.' Our audit covered the period from October 8, 2006, to January 9, 2013. We audited four of the five projects with, charges totaling $958,288. As of January 2013, the Department had not submitted a final costs daim for one large project.

>FEMA Improperly Applied the 50 Percent Rule in Its Decision To Pay the Alaska Department of Natural Resources To Replace a Damaged Bridge 		2013

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

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