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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
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-16-113-VR ICE Still Struggles to Hire and Retain Staff for Mental Health Cases in Immigration Detention 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-16-111-VR Verification Review of Transportation Security Administration's Screening of Passengers by Observation Techniques/Behavior Detection and Analysis Program 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-16-108 Management Advisory - DHS Should Better Evaluate the Performance of Its Working Capital Fund 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-16-105 Based on GSA’s eRETA system, between fiscal years 2003 and 2014, DHS and its components authorized more than 18,000 RWAs with GSA, totaling $4.1 billion. We conducted this audit to determine whether the Department’s use of RWAs was in compliance with statutory, regulatory, departmental, and component requirements.

>DHS' Use of Reimbursable Work Agreements with GSA 		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-16-102-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
OIG-16-101 The Chief Financial Officers Act of 1990 (Public Law 101-576) and the Department Of Homeland Security Financial Accountability Act (Public Law 108-330) require us to conduct an annual audit of the Department of HomelandSecurity’s (DHS) consolidated financial statements and internal control over financial reporting.

>National Flood Insurance Program's Management Letter for DHS' FY 2015 Financial Statements Audit (Redacted) 		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-16-100 Since 2001, the Federal Emergency Management Agency’s (FEMA) Assistance to Firefighters Grant (AFG) Program has awarded fire departments and first responder organizations almost $10 billion through AFG and Staffing for Adequate Fire and Emergency Response (SAFER) grants. We reviewed whether recipients complied with grant requirements and guidance to prevent waste, fraud, and abuse of grant funds. This report on AFG grants is being issued as a companion report to our previously issued report on SAFER grants.

>FEMA's Grant Programs Directorate Did Not Effectively Manage Assistance to Firefighters Grant Program - AFG Grants 		2016
OIG-16-99-D Wildfires devastated the Berkeley Tuolumne Camp from August to October 2013. FEMA expects eligible damages, before deducting insurance, to exceed $12 million. We conducted this audit early in the grant process to identify areas where the City may need additional technical assistance or monitoring to ensure compliance with Federal requirements.

>FEMA and California Need to Assist the City of Berkeley to Improve the Management of a $12 Million FEMA Grant 		2016
OIG-16-98 Since 2001, the Federal Emergency Management Agency’s (FEMA) Assistance to Firefighters Grant (AFG) Program has awarded fire departments and first responder organizations almost $10 billion through AFG and Staffing for Adequate Fire and Emergency Response (SAFER) grants. We reviewed whether recipients complied with grant requirements and guidance to prevent waste, fraud, and abuse of grant funds. This report on SAFER grants is being issued as a companion report to our report on AFG grants.

>FEMA's Grant Programs Directorate Did Not Effectively Manage Assistance to Firefighters Grant Program -SAFER Grants 		2016
OIG-16-97-D Cimarron Electric Cooperative (Cimarron) received a $69.2 million Federal grant from the Oklahoma Department of Emergency Management (Oklahoma), a FEMA grantee, for damages resulting from a severe winter storm in February 2013. Our audit objective was to determine whether Cimarron accounted for and expended FEMA funds according to Federal regulations and FEMA guidelines.

>FEMA Should Recover $51.2 Million in Grant Funds Awarded to Cimarron Electric Cooperative, Kingfisher, Oklahoma 		2016
OIG-16-96-IQO We conducted this review as part of the planned periodic review of the Department of Homeland Security (DHS) component internal affairs offices by the DHS Office of Inspector General in keeping with the oversight responsibilities mandated by the Inspector General Act of 1978, as amended.

>Oversight Review of the United States Citizenship and Immigration Services, Investigations Division 		2016
OIG-16-92 December 3, 2015 – San Bernardino Incident 2016
OIG-16-95 The Department of Homeland Security has a substantial number of employees who travel and work abroad. Off-duty misconduct can undermine the Department’s credibility and integrity and hinder its ability to achieve its mission. Our objective was to determine whether DHS has adequate policies and training governing off-duty conduct while abroad.

>DHS Does Not Have Comprehensive Policies or Training for Off-duty Conduct of Employees Traveling and Working Abroad 		2016
OIG-16-94-D Augusta-Richmond County, Georgia (County), received a $12.93 million grant award from the Georgia Department of Emergency Management (Georgia), a Federal Emergency Management Agency (FEMA) grantee, for damages resulting from a February 2014 severe winter storm. Our audit objective was to determine whether the County accounted for and expended FEMA funds according to Federal requirements.

>FEMA Held Augusta-Richmond County, Georgia, Accountable for Not Complying with Federal Contracting Requirements when Managing a 2014 Public Assistance Disaster Grant 		2016
OIG-12-84 Free and Secure Trade Program – Continued Driver Eligibility 2012
OIG-16-93 We evaluated the Office of Intelligence and Analysis’ (I&A) safeguards for the sensitive privacy and intelligence information it collects and maintains. Our objective was to determine whether I&A ensures compliance with Federal laws, regulations, and policies. I&A has made progress in developing a culture of privacy. Specifically, I&A has centralized the oversight of privacy and civil liberties and has been working to ensure that it meets the requirements of pertinent legislation, regulations, directives, and guidance. I&A conducted specialized onboarding and advanced training that address safeguards for privacy and civil liberties in its intelligence processes. In addition, I&A designed intelligence oversight reviews to ensure that its employees observe the required safeguards. However, I&A has faced challenges because it did not place priority on institutionalizing other capabilities and processes to ensure timely and complete compliance with requirements regarding privacy and intelligence information.

>Office of Intelligence and Analysis Can Improve Transparency and Privacy 		2016
OIG-16-91 We conducted this audit to determine the extent to which the Transportation Security Administration (TSA) has the policies, processes, and oversight measures to improve security at the National Railroad Passenger Corporation (Amtrak). TSA has limited regulatory oversight processes to strengthen passenger security at Amtrak because the component has not fully implemented all requirements from Public Law 110–53, Implementing Recommendations of the 9/11 Commission Act of 2007 (9/11 Act). Federal regulations require Amtrak to appoint a rail security coordinator and report significant security concerns to TSA. Although the9/11 Act requires TSA to establish additional passenger rail regulations, the component has not fully implemented those regulations. Specifically, TSA has not issued regulations to assign rail carriers to high-risk tiers; established a rail training program; and conducted security background checks of frontline rail employees. In the absence of formal regulations, TSA relies on outreach programs, voluntary initiatives, and recommended measures to assess and improve rail security for Amtrak.

>TSA Oversight of National Passenger Rail System Security 		2016
OIG-16-90 KPMG LLP, under contract with the DHS Office of Inspector General, audited the U.S. Customs and Border Protection’s consolidated financial statements for fiscal year (FY) 2015. The resulting management letter contains 16 observations related to internal controls and other operational matters for management’s consideration. KPMG LLP noted internal control deficiencies and the need for improvement in several processes including control over settlement assets; the trade compliance measurement review process; review of Federal Employee Compensation Act Claims; controls in the seized and forfeited property inventory process; and reviews over the Performance and Accountability Report. These deficiencies did not meet the criteria to be reported in the Independent Auditors' Report on U.S. Customs and Border Protection’s FY 2015 Consolidated Financial Statements, dated March 21, 2016.These observations are intended to improve internal control or result in other operating efficiencies.

>Management Letter for the U.S. Customs and Border Protection's FY 2015 Consolidated Financial Statements Audit 		2016
OIG-16-89 Each year, our independent auditors identify component-level information technology (IT) control deficiencies as part of the DHS consolidated financial statement audit. This letter provides details that were not included in the fiscal year 2015 DHS Agency Financial Report.

>Information Technology Management Letter for Other Department of Homeland Security Components of the FY 2015 Department of Homeland Security Financial Statement Audit 		2016
OIG-16-88 Our objective was to determine whether the Department of Homeland Security complied with the Improper Payments Elimination and Recovery Act of 2010 (IPERA). We also evaluated the accuracy and completeness of DHS’ improper payment reporting.

>Department of Homeland Security's FY 2015 Compliance with the Improper Payments Elimination and Recovery Act of 2010 		2016
OIG-16-68 Each year, our independent auditors identify component-level information technology (IT) control deficiencies as part of the DHS consolidated financial statement audit. This letter provides details that were not included in the fiscal year (FY) 2015 DHS Agency Financial Report.

>Information Technology Management Letter for the FY 2015 U.S. Customs and Border Protection 		2016
OIG-16-82 Each year, our independentauditors identify component-level information technology (IT) control deficiencies as part of the DHS consolidated financial statement audit. This letter provides details that were not included in the fiscal year 2015 DHS Agency Financial Report.

>Information Technology Management Letter for the Science and Technology Directorate Component of the FY 2015 Department of Homeland Security Financial Statement Audit 		2016
OIG-16-70 Each year, our independent auditors identify component-level information technology (IT) control deficiencies as part of the DHS consolidated financial statement audit. This letter provides details that were not included in the fiscal year (FY) 2015 DHS Agency Financial Report.

>Information Technology Management Letter for the U.S. Citizenship and Immigration Services Component of the FY 2015 Department of Homeland Security Financial Statement Audit 		2016
OIG-16-87 We previously reported on deficiencies in information technology (IT) security controls of the Security Technology Integrated Program (STIP), a data management system that connects airport transportation security equipment (TSE) to servers. We conducted this audit to assess the current extent of the deficiencies and the actions the Transportation Security Administration (TSA) has taken to address them. Wha

>IT Management Challenges Continue in TSA's Security Technology Integrated Program (Redacted) 		2016
OIG-16-84 Each year, our independent auditors identify component-level information technology (IT) control deficiencies as part of the DHS consolidated financial statement audit. This letter provides details that were not included in the fiscal year (FY) 2015 DHS Agency Financial Report.

>Information Technology Management Letter for the National Protection and Programs Directorate Component of the FY 2015 Department of Homeland Security Financial Statement Audit 		2016
OIG-16-85-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 2015 Texas Spring Severe Storms and Flooding 		2016
OIG-16-86-D The April 2013 fertilizer plant explosion devastated the City of West, Texas, killing 15 people and leveling homes in a 5-block radius. The West School Administration received a $5.1 million Federal Emergency Management Agency (FEMA) grant from the Texas Division of Emergency Management, a FEMA grantee, for emergency measures. Our audit objective was to determine whether West School Administration accounted for and expendedFEMA funds according to Federal requirements.

>The West School Administration Effectively Accounted for the FEMA Emergency Grant Funds Awarded for the West, Texas Fertilizer Plant Explosion 		2016
OIG-16-83 Each year, our independent auditors identify component-level information technology (IT) control deficiencies as part of the DHS consolidated financial statement audit. This letter provides details that were not included in the fiscal year 2015 DHS Agency Financial Report.

>Information Technology Management Letter for the Office of Financial Management and Office of Chief Information Officer Components of the FY 2015 Department of Homeland Security Financial Statement Audit 		2016
OIG-16-81 The Chief Financial Officers Act of 1990 (Public Law 101-576) and the Department Of Homeland Security Financial Accountability Act (Public Law 108-330) require us to conduct an annual audit of the Department of Homeland Security’s (DHS) consolidated financial statements and internal control over financial reporting. For

>United States Secret Service's Management Letter for DHS' FY 2015 Financial Statements Audit 		2016
OIG-16-79 The Chief Financial Officers Act of 1990 (Public Law 101-576) and the Department Of Homeland Security Financial Accountability Act (Public Law 108-330) require us to conduct an annual audit of the Department of Homeland Security’s (DHS) consolidated financial statements and internal control over financial reporting.

>United States Citizenship and Immigration Services' Management Letter for DHS' FY 2015 Financial Statements Audit 		2016
OIG-16-76 The Chief Financial Officers Act of 1990 (Public Law 101-576) and the Department Of Homeland Security Financial Accountability Act (Public Law 108-330) require us to conduct an annual audit of the Department of Homeland Security’s (DHS) consolidated financial statements and internal control over financial reporting.

>Science and Technology Directorate's Management Letter for DHS' FY 2015 Financial Statements Audit 		2016
OIG-16-78-D The City of Evans, Colorado (City) received a $10.8 million grant from Colorado, a Federal Emergency Management Agency (FEMA) grantee, for damages from severe storms and flooding in September 2013. We conducted this audit early in the grant process to identify areas where the City may need additional technical assistance or monitoring to ensure compliance.

>Colorado Should Provide the City of Evans More Assistance in Managing FEMA Grant Funds 		2016
OIG-16-80 The Chief Financial Officers Act of 1990 (Public Law 101-576) and the Department Of Homeland Security Financial Accountability Act (Public Law 108-330) require us to conduct an annual audit of the Department of Homeland Security’s (DHS) consolidated financial statements and internal control over financial reporting.

>United States Immigration and Customs Enforcement's Management Letter for DHS' FY 2015 Financial Statements Audit 		2016
OIG-16-77 The Chief Financial Officers Act of 1990 (Public Law 101- 576) and the Department Of Homeland Security Financial Accountability Act (Public Law 108-330) require us to conduct an annual audit of the Department of Homeland Security’s (DHS) consolidated financial statements and internal control over financial reporting.

>United States Coast Guard's Management Letter for DHS' FY 2015 Financial Statements Audit 		2016
OIG-16-69 Each year, our independent auditors identify component-level information technology (IT) control deficiencies as part of the DHS consolidated financial statement audit. This letter provides details that were not included in the fiscal year (FY) 2015 DHS Agency Financial Report

>Information Technology Management Letter for the United States Secret Service Component of the FY 2015 Department of Homeland Security Financial Statement Audit 		2016
OIG-16-75 U.S. Customs and Border Protection’s (CBP) Office of Internal Affairs (IA) has oversight authority for all aspects of CBP operations, personnel, and facilities to ensure compliance with all CBP-wide programs and policies relating to corruption, misconduct, or mismanagement. From October 1, 2010, through March 12, 2015, CBP received 11,367 allegations of misconduct by its employees. IA investigated 6,524 of those allegations, of which 819 were classified as criminal.

>CBP Needs Better Data to Justify Its Criminal Investigator Staffing 		2016
OIG-16-73 The Chief Financial Officers Act of 1990 (Public Law 101-576) and the Department Of Homeland Security Financial Accountability Act (Public Law 108-330) require us to conduct an annual audit of the Department of Homeland Security’s (DHS) consolidated financial statements and internal control over financial reporting. For

>National Protection and Programs Directorate's Management Letter for DHS' FY 2015 Financial Statements Audit 		2016
OIG-16-72 The Chief Financial Officers Act of 1990 (Public Law 101-576) and the Department Of Homeland Security Financial Accountability Act (Public Law 108-330) require us to conduct an annual audit of the Department of Homeland Security’s (DHS) consolidated financial statements and internal control over financial reporting

>Federal Emergency Management Agency's Management Letter for DHS' FY 2015 Financial Statements Audit 		2016
OIG-16-74 The Chief Financial Officers Act of 1990 (Public Law 101-576) and the Department Of Homeland Security Financial Accountability Act (Public Law 108-330) require us to conduct an annual audit of the Department of Homeland Security’s (DHS) consolidated financial statements and internal control over financial reporting. For

>Federal Law Enforcement Training Centers' Management Letter for DHS' FY 2015 Financial Statements Audit 		2016

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

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