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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
OIG-12-111 US-VISIT Faces Challenges in Identifying and Reporting Multiple Biographic Identities (Redacted) 2012
OIG-15-125-D Scott County’s Physical Development Department in Jordan, Minnesota (County), received a $2.6 million grant for damages from a June 2014 disaster. We conducted this audit early in the grant process to identify areas where the County may need additional technical assistance or monitoring to ensure compliance with Federal requirements. The County has established policies, procedures, and business practices to account for and expend FEMA Public Assistance grant funds according to Federal regulations and FEMA guidelines.

>Scott County, Minnesota, Physical Development Department Has Adequate Policies, Procedures, and Business Practices to Effectively Manage Its FEMA Public Assistance Grant Funding 		2015
OIG-15-122 We did not find any evidence that the production and subsequent mailing of 3-year DACA-related EADs held in NPS from February 17 through February 19, 2015, was done in defiance of the Federal District Court’s injunction. We determined that a combination of factors led to the production, and mailing of about 2,000 of these 3-year EADs. USCIS Service Center Operations Directorate (SCOPS) management was not specific in its direction to USCIS Office of Information Technology (IT) staff. In addition, SCOPS management was mistaken in its assumptions about what IT staff was able to do or had done in halting production of the 3-year EADs. Finally, within IT, we concluded there was a lack of understanding about the consequences of actions taken related to release of the EADs that had been held. USCIS could not provide reliable data on the actual number of EADs held in NPS that were subsequently produced and mailed. USCIS also continues to discover EADs that were produced or issued after the injunction but not included in the 2,128 originally identified. Therefore, we cannot validate the number of 3-year EADs produced or issued after February 16, 2015.

>USCIS' Issuance of 3-year Employment Authorization Documents Following a Federal District Court Injunction 		2015
OIG-15-124 DHS provides grant guidance over the acquisition of public safety communication equipment. However, the guidance the Office of Emergency Communications and the Federal Emergency Management Agency (FEMA) issued is unclear, inconsistent, and does not prevent grantees from purchasing non-interoperable communications equipment. The Office of Emergency Communications, within the National Protection and Programs Directorate, develops the National Emergency Communications Plan and the SAFECOM Guidance; however, neither document dictates specific requirements when purchasing emergency communications equipment. FEMA’s grant guidance also does not specify interoperability requirements. Without clear and consistent DHS grant guidance requiring interoperability, grantees could spend Federal funds for non-interoperable communications equipment purchases. Without interoperable emergency communications equipment, the lives of first responders and those of whom they are trying to assist may be at risk.

>DHS Needs to Improve Grant Guidance for Public Safety Communications Equipment 		2015
OIG-15-123-D The County received a $14 million grant for damages from Hurricane Isaac, an August 2012 disaster. We conducted this audit early in the grant process to identify areas where the County may need additional technical assistance or monitoring to ensure compliance with Federal requirements. At the time of our audit, the Jackson County, Mississippi, Board of Supervisors (County) had not established accounting procedures to account for disaster costs on a project-by-project basis, as Federal regulations and FEMA guidelines require. As a result, we had to rely on direct assistance from County officials to identify project costs and related supporting documentation. Additionally, although most of the County’s contracts complied with Federal procurement standards, the County improperly procured an architectural and engineering (A/E) contract totaling $1.3 million for dredging navigation channels. Inadequate competition increased the likelihood of fraud, waste, and abuse of Federal funds and resulted in at least $353,154 of unreasonable costs. Further, in soliciting bids for the A/E contract, the County did not provide opportunities for disadvantaged firms, such as small and minority firms, to bid on federally funded work as Congress intended. Lastly, the contract included a clause making payment contingent upon FEMA funding, which Federal cost principles do not allow.

>The Jackson County, Mississippi, Board of Supervisors Would Benefit from Technical Assistance in Managing Its $14 Million FEMA Grant Award 		2015
OIG-15-121-MA We reviewed whether, from October 1, 2013, to December 31, 2014, DHS components reported conference expenses to OIG and the public as required. During this time period, DHS components reported 28 (15 percent) of 187 conferences they were required to report to OIG; of the 28, 2 (7 percent) were reported within the required 15 days. Based on conference expenses reported in the first quarter of fiscal year (FY) 2015, the components' compliance with the reporting requirement is improving-the percentage of conferences reported rose from 13 percent in FY 2014 to 30 percent in the first quarter of FY 2015. For all but one conference with expenses exceeding $100,000, DHS published conference expenditures on its website as required, but the public cannot easily find this information. We made three recommendations to improve DHS components' required reporting of conferences to OIG and the public. DHS concurred with these recommendations and took responsive action; we consider all three recommendations closed.

>Management Advisory on Department of Homeland Security Components' Reporting of Conference Spending (OIG 15-121-MA) 		2015
OIG-15-120 We reviewed 12 of FEMA Region V’s 166 disaster-related responsibilities and determined that the region was not meeting 3 of these 12 responsibilities. Specifically, Region V did not: (1) have policies and procedures to provide temporary public transportation during disasters; (2) process first-level Public Assistance appeals in a timely manner; and (3) hold mandated meetings to inform the Regional Administrator about the region’s emergency management issues.

>Inspection of FEMA's Regional Offices - Region V 		2015
OIG-15-119-D Pulaski County (County) received an award of $5.8 million from the Missouri State Emergency Management Agency (Missouri), a FEMA grantee, for damages resulting from severe storms, straight-line winds, and flooding in August 2013. We conducted this audit early in the grant process to identify areas where the County may need additional technical assistance or monitoring to ensure compliance with Federal grant requirements. The County’s policies, procedures, and business practices were generally adequate to account for and expend FEMA Public Assistance grant funds according to Federal regulations and FEMA guidelines. However, the County’s procurement policies and procedures did not include all elements needed to comply fully with Federal requirements for the approximately $724,515 in estimated future disaster contracting.

>Pulaski County, Missouri, Could Benefit from Additional Assistance in Managing Its FEMA Public Assistance Grant 		2015
OIG-15-118 This audit is a follow-up to a 2007 Inspector General audit (OIG-07-5) of Transportation Security Administration’s (TSA) Federal Employees’ Compensation Act Program. Our objective was to determine whether TSA effectively and efficiently processed and managed workers’ compensation claims. TSA was responsive to our 2007 report recommendations and implemented internal controls across its workers’ compensation program. For example, TSA developed and implemented comprehensive policies and procedures for the submission and management of workers’ compensation claims. TSA also increased the number of workers’ compensation staff and implemented a strategy to address long-term, high-cost claims. Although TSA has made progress in addressing our prior report recommendations, we noted some additional concerns. Specifically, TSA used similar but separate functions for processing workers’ compensation claims without demonstrating increased effectiveness or efficiency in the processing or management of those claims. We also noted that TSA’s process for reviewing the accuracy of Department of Labor’s charges billed to TSA was not formally documented in its workers’ compensation policy.

>Transportation Security Administration's Management of Its Federal Employees' Compensation Act Program 		2015
OIG-15-117 The Government Charge Card Abuse Prevention Act of 2012 requires the Office of Inspector General to conduct an annual risk assessment on agency charge card programs. We conducted this audit to determine whether the Department of Homeland Security (DHS) implemented sufficient internal controls to prevent illegal, improper, or erroneous purchases and payments. DHS conducts a large volume of business using government charge cards each fiscal year. In fiscal years 2012 through 2014, DHS had more than $400 million per year in purchase and travel card transactions. DHS did not ensure components established documented procedures to comply with DHS requirements on charge card use. In addition, DHS components did not have sufficient oversight plans to prevent improper use of charge cards. As a result, there remains a moderate level of risk that DHS’ internal controls will not prevent illegal, improper, or erroneous purchases.

>Fiscal Year 2014 Assessment of DHS Charge Card Program Indicates Moderate Risk Remains 		2015
OIG-15-116-D Montgomery County, Maryland (County) received a Public Assistance award of $8.2 million from the Maryland Emergency Management Agency, a FEMA grantee for damages resulting from severe storms during June and July 2012. Our audit objective was to determine whether the County accounted for and expended FEMA funds according to Federal requirements. The County generally accounted for and expended Public Assistance grant funds according to Federal requirements. However, we did identify $36,244 of duplicate equipment costs the County claimed that FEMA should disallow.

>Montgomery County, Maryland, Generally Accounted for and Expended FEMA Public Assistance Grant Funds According to Federal Requirements – Hurricane Sandy Activities ( 		2015
OIG-15-115-D Montgomery County, Maryland (County) received a Public Assistance award of $8.2 million from the Maryland Emergency Management Agency, a FEMA grantee for damages resulting from severe storms during June and July 2012. The County generally accounted for and expended Public Assistance grant funds according to Federal requirements. However, we did identify $36,244 of duplicate equipment costs the County claimed that FEMA should disallow.

>Montgomery County, Maryland, Effectively Managed FEMA Public Assistance Grant Funds Awarded for Severe Storms During June and July 2012 		2015
OIG-15-114-D Fox Waterway Agency (Fox Waterway) received a $9.4 million award in Federal Emergency Management Agency (FEMA) grant funds for damages resulting from severe storms, straight-line winds, and flooding during April and May 2013. Our audit objective was to determine whether Fox Waterway expended FEMA funds according to Federal regulations and FEMA guidelines. Fox Waterway did not account for and expend FEMA funds according to Federal regulations and FEMA guidelines. The period of performance has expired for all projects, and Fox Waterway has not requested time extensions. Further, Fox Waterway officials could not tell us how much they had spent on disaster-related work or provide us documentation supporting all expenditures. Therefore, we question $9,367,187 of costs— $8,230,969 as ineligible and $1,136,218 as unsupported.

>FEMA Should Recover $9.3 Million of Ineligible and Unsupported Costs from Fox Waterway Agency in Fox Lake, Illinois 		2015
OIG-15-113-D The Mountain View Electric Association (Association) received a $7.1 million award of FEMA Public Assistance grant funds to repair facilities damaged in the Colorado Black Forest Fire. We audited $7.4 million in disaster-related costs, which included $322,417 in cost overruns. The Association did not always account for and expend FEMA Public Assistance grant funds in accordance with Federal regulations. Specifically, the Association did not follow all applicable Federal procurement standards in awarding FEMA-approved work valued at over $4 million for utility repairs and debris removal. As a result, FEMA has no assurance that costs are reasonable or that disadvantaged firms had sufficient opportunities to bid on Federal work as Congress intended.

>FEMA Should Disallow over $4 Million Awarded to Mountain View Electric Association, Colorado, for Improper Procurement Practices 		2015
OIG-15-112 As part of the follow-up to Management Alert – U.S. Immigration and Customs Enforcement’s San Pedro Service Processing Center, San Pedro, California, December 11, 2014, we obtained and analyzed additional information to determine ICE’s long-term plan for, and how much it spent on, the facility. Although U.S. Immigration and Customs Enforcement (ICE) is taking action to repair the safety issues at the San Pedro facility identified in our Management Alert, we have concerns regarding ICE’s process to renovate this facility. ICE did not develop a long-term plan for the facility and renovated a portion of the first floor by performing several small projects. Including the safety repairs, ICE will have spent $6 million on a mostly unused and unoccupied facility.

>Follow-up to Management Alert - U.S. Immigration and Customs Enforcement's Facility, San Pedro, California 		2015
OIG-15-111-D The City received a Public Assistance grant award of $9.8 million from the Oklahoma Department of Emergency Management (Oklahoma), a FEMA grantee, to recover from severe storms and tornadoes that occurred in May and June 2013. Oklahoma City, Oklahoma, (City) did not always account for and expend FEMA grant funds according to Federal regulations and FEMA guidelines. The City claimed $4.85 million in contract costs without taking the affirmative steps that Federal regulations require to ensure the use of small and minority firms, women’s business enterprises, and labor surplus area firms when possible, nor did it take the steps that its own affirmative policy required. As a result, FEMA has no assurance that these types of firms had sufficient opportunities to bid on federally funded work as Congress intended.

>FEMA Should Recover $4.85 Million of Ineligible Grant Funds Awarded to Oklahoma City, Oklahoma 		2015
OIG-15-110-D Lawrence County Engineer, Ohio (Lawrence), received a FEMA Public Assistance award of $7.5 million for damages resulting from severe storms and flooding in April and May 2011. Our audit objective was to determine whether Lawrence accounted for and expended FEMA funds according to Federal regulations and FEMA guidelines. Lawrence generally accounted for and expended FEMA Public Assistance grant funds according to Federal requirements. In the days following the flood, Lawrence employees worked diligently to clear and reopen roads. However, Lawrence did not follow all Federal procurement standards in awarding 17 contracts totaling $4.5 million that we reviewed. Lawrence awarded the contracts competitively, but did not take all required affirmative steps to ensure the use of small and minority firms, women’s business enterprises, and labor surplus area firms when possible. Therefore, FEMA has little assurance that these types of firms had sufficient opportunities to bid on Federal work to the extent Congress intended. Lawrence also did not include all required provisions in its contracts, which document the rights and responsibilities of Lawrence and its contractors.

>Lawrence County Engineer, Ohio, Generally Accounted For and Expended FEMA Grant Funds Properly 		2015
OIG-15-109-D The Unified School District #473 in Chapman, Kansas (Chapman), received an award of $65.2 million in FEMA grant funds for damages from severe storms, tornadoes, and flooding that occurred in May and June 2008. After the devastating storms, Chapman did an outstanding job of reopening all schools by August 18, 2008. However, a year after the storms, Chapman began work to rebuild its schools, but did not follow Federal procurement standards in awarding contracts valued at $50 million. As a result, FEMA has no assurance that contract costs were reasonable; full and open competition did not occur; and small and minority/women-owned firms did not receive opportunities to bid on Federal contracts.

>Kansas and the Unified School District #473 in Chapman, Kansas, Did Not Properly Administer $50 Million of FEMA Grant Funds 		2015
OIG-15-106-D Dixie Electric received a $9.2 million award in FEMA grant funds for 2012 Hurricane Isaac damages to its facilities located in Greenwell Springs, Louisiana. Our audit objective was to determine whether Dixie Electric accounted for and expended FEMA funds according to Federal regulations and FEMA guidelines. Dixie Electric Membership Corporation (Dixie Electric) generally accounted for and expended Federal Emergency Management Agency (FEMA) Public Assistance grant funds according to Federal requirements. Dixie Electric used its own employees, mutual aid agreements with other electric cooperatives, and contractors to restore power to its customers by September 4, 2012, only 6 days after the disaster. Although Dixie Electric did not always comply with Federal procurement standards in awarding 10 contracts for disaster work totaling $4.4 million, we question only $21,740 for non-compliance because contractors performed most of the work under exigent circumstances to restore power.

>Dixie Electric Membership Corporation, Greenwell Springs, Louisiana, Generally Accounted For and Expended FEMA Grants Funds Properly 		2015
OIG-15-108-IQO The Office of Integrity and Quality Oversight, Investigations Quality Assurance Division conducted an oversight review of the National Protection and Programs Directorate (NPPD), Internal Affairs Division (IAD) from November 2014 to February 2015. The review covered IAD activity from October 1, 2011, to September 30, 2014 (fiscal years 2012 through 2014). 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 (OIG) in keeping with the oversight responsibilities mandated by the Inspector General Act of 1978, as amended. Generally, we found that inquiries conducted and overseen by the Internal Affairs Division were thorough and complete. Our review, however, raised serious concerns about NPPD’s authority to conduct criminal investigations. Additionally, we found that criminal investigators assigned to IAD did not meet the minimum legal requirement of spending at least 50 percent of their time on criminal investigative activity to earn Law Enforcement Availability Pay. Lastly, we found particular issues with the written policies and the overall management of inquiries.

>Oversight Review of the National Protection and Programs Directorate, Internal Affairs Division 		2015
OIG-15-107 As a result, we identified more than $67 million in questioned costs related to operational overtime, management and administration, and training that were not spent according to grant guidance or were not adequately supported.

>New York's Management of Homeland Security Grant Program Awards for Fiscal Years 2010-12 		2015
OIG-15-105-D FROM: John E. McCoy II

Assistant Inspector General for Audits

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

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

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

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

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

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

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

>FEMA's Initial Response to Severe Storms and Flooding in Michigan 		2015
OIG-15-104-D We audited FEMA Public Assistance grant funds awarded to the Port of Tillamook Bay, Oregon (Port), for damages resulting from severe storms, flooding, landslides, and mudslides that occurred in December 2007. The Port properly accounted for FEMA funds, but did not always expend the funds according to Federal regulations and FEMA guidelines.

>FEMA Should Recover $337,135 of Ineligible or Unused Grant Funds Awarded to the Port of Tillamook Bay, Oregon 		2015
OIG-14-153 The U.S. Office of Special Counsel (OSC) received a whistleblower disclosure concerning the use of a risk-based rule by the Transportation Security Administration's (TSA) Secure Flight program that may create a vulnerability in aviation security. We assigned our Office of Inspections team currently assessing Security Enhancements to the TSA Pre?™ Initiative to review this allegation. We interviewed the whistleblower and TSA senior officials involved in the risk-based rule decision-making process. We also analyzed documentation regarding these rules to determine whether an aviation security vulnerability exists.

>Use of Risk Assessment within Secure Flight (Redacted) 		2014
OIG-15-103-D The City of Rocky Mount, North Carolina (City), received a Public Assistance award of $5.4 million from the North Carolina Division of Emergency Management, a FEMA grantee, for damages resulting from Hurricane Irene in August 2011. We audited the projects totaling $5.3 million to determine whether the City accounted for and expended FEMA funds according to Federal requirements. For the projects we reviewed, the City properly accounted for and expended FEMA funds according to Federal requirements.

>The City of Rocky Mount, North Carolina, Effectively Managed FEMA Public Assistance Grant Funds Awarded for Hurricane Irene Damages 		2015
OIG-15-102-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 2014 Mudslide near Oso, Washington 		2015
OIG-15-101-D FEMA awarded the Chippewa Cree Tribe of the Rocky Boy’s Indian Reservation in Montana (Tribe) a $31.6 million grant for damages from a June-July 2010 flood disaster. The Tribe mismanaged this grant, which resulted in a domino effect of negative consequences. First, the Tribe awarded a $3.7 million sole-source contract to a Tribal-owned corporation, the Chippewa Cree Construction Corporation (Corporation). The lack of full and open competition set the stage for fraud, waste, and abuse. Then, the Tribe neglected to identify the material deficiencies in the Corporation’s fiscal controls and accounting procedures. The Corporation’s Chief Executive Officer took advantage of these weaknesses; and a Federal court has since convicted him of Federal corruption charges for embezzling the Tribe’s insurance proceeds and FEMA grant funds, and sentenced him to prison in August 2014. Finally, the Tribe could not provide documentation sufficient to support the $3.9 million it claimed for Project 117.

>The Chippewa Cree Tribe of the Rocky Boy's Indian Reservation in Montana Mismanaged $3.9 Million in FEMA Disaster Grant Funds 		2015
OIG-15-100-D We prepared this report to assist recipients of FEMA disaster assistance grants. We have updated this guide to include information on FEMA’s alternative procedures under the Sandy Recovery Improvement Act. We also added information about Title 2 CFR Part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

>Audit Tips for Managing Disaster-Related Project Costs 		2015
OIG-15-99-D Boulder County, Colorado (County) received a $95 million grant for damages from a September 2013 disaster and anticipates repair costs will exceed $100 million. We conducted this audit early in the grant process to identify areas where the County may need additional technical assistance or monitoring to ensure compliance with Federal requirements. The County has adequate policies, procedures, and business practices to account for and expend Public Assistance grant funds according to Federal regulations and FEMA guidelines. The County accounted for disaster costs on a project-by­project basis and adequately supported repair costs. Additionally, the County has adequate procurement policies and procedures to ensure compliance with Federal procurement requirements. Further, the County’s insurance procedures and practices are adequate to ensure that anticipated insurance proceeds are deducted from eligible projects.

>Boulder County, Colorado, Has Adequate Policies and Procedures to Manage Its Grant, but FEMA Should Deobligate about $2.5 Million in Unneeded Funds 		2015
OIG-15-98 TSA’s multi-layered process to vet aviation workers for potential links to terrorism was generally effective. In addition to initially vetting every application for new credentials, TSA recurrently vetted aviation workers with access to secured areas of commercial airports every time the Consolidated Terrorist Watchlist was updated. However, our testing showed that TSA did not identify 73 individuals with terrorism-related category codes because TSA is not authorized to receive all terrorism-related information under current interagency watchlisting policy.

>TSA Can Improve Aviation Worker Vetting (Redacted) 		2015
OIG-15-78-VR We conducted a verification review to assess the U.S. Coast Guard's progress on the recommendations from our August 2012 report, U.S. Coast Guard's Acquisition of the Sentinel Class-Fast Response Cutter, (OIG-12-68). We periodically conduct verification reviews to evaluate progress on selected audit recommendations, including whether corrective actions achieved the intended result. The Coast Guard’s plans to reduce risks during the OPC acquisition show progress toward achieving the intended results of our recommendations. However, it is too early in the OPC acquisition to determine whether the Coast Guard has fully implemented its plans. According to Coast Guard officials, they took steps to mitigate risks early in the OPC acquisition as a result of our audit report recommendations. In January 2013, the Coast Guard revised its Major Systems Acquisition Manual to establish a design maturity level prior to Critical Design Review and to support low-rate initial production decisions with an operational assessment. We determined that the Coast Guard has established a design maturity level for the OPC and plans to conduct two low-rate initial production phases, each supported by operational assessments.

>Verification Review of U.S. Coast Guard's Acquisition of the Sentinel Class – Fast Response Cutter (OIG-12-68) 		2015
OIG-15-97-VR DHS continues to lack reliable interoperable communications for emergencies, as well as daily operations and planned events. The inability to communicate effectively during an emergency presents serious risks to the health and safety of the public. To better fulfill its mission and unify its efforts, DHS must prioritize interoperable communications and expedite the implementation of the recommended corrective actions in our DHS’ Oversight of Interoperable Communications report.

>Corrective Actions Still Needed to Achieve Interoperable Communications 		2015
OIG-15-93 We contracted with the independent public accounting firm KPMG LLP (KPMG) to perform the audit of the consolidated financial statements of the U.S. Department of Homeland Security (DHS) for the year ended September 30, 2014. KPMG evaluated selected general information technology controls, and information technology (IT) entity-level controls, and business process application controls at DHS’ components. KPMG noted that the DHS Components made progress in the remediation of certain IT deficiencies we reported in FY 2013, approximately 35 percent of the prior year IT deficiencies.

>Information Technology Management Letter for the FY 2014 Department of Homeland Security Financial Statement Audit 		2015
OIG-15-96-D The City of Atlanta, Georgia, (City) received a $13.5 million award from the Georgia Emergency Management Agency, a FEMA grantee, for damages resulting from severe storms and flooding in September 2009. For the projects we reviewed, the City properly accounted for and expended FEMA funds according to Federal guidelines.

>The City of Atlanta, Georgia, Effectively Managed FEMA Public Assistance Grant Funds Awarded for Severe Storms and Flooding in September 2009 		2015
OIG-15-95 Streamline is an initiative to criminally prosecute individuals who illegally enter the United States through defined geographic regions along the Southwest border. Although U.S. Customs and Border Protection’s (CBP) Border Patrol measures Streamline’s effect on re-entry of illegal aliens, its metrics do not reflect an alien’s crossing history, re-entry, or re-apprehension over multiple years. As a result, Border Patrol is not fully and accurately measuring Streamline’s effect on deterring aliens from entering and re­entering the country illegally. Additionally, because Border Patrol does not distinguish Streamline costs from the costs of its other border enforcement consequences, Border Patrol is not able to differentiate Streamline-associated costs. Finally, according to ICE ERO, Streamline has increased the workload at some of its Southwest border field offices. However, ERO cannot be certain which aliens it removes as a result of Streamline and which removals result from other enforcement actions.

>Streamline: Measuring Its Effect on Illegal Border Crossing 		2015
OIG-15-92-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 Provided an Effective Response to the Napa, California, Earthquake 		2015
OIG-15-91 The Automated Commercial Environment (ACE) is the commercial trade system designed to automate border processing to enhance border security and foster our Nation's economic security. CBP spent approximately $3.2 billion on the development of the ACE program from fiscal year 2001 through July 2013, when it was restructured to a rapid deployment strategy called Agile. Currently, in large part due to the implementation of Agile, CBP is on track to meet its milestones for the deployment of ACE. However, CBP has not ensured the internal control environment has kept pace with the rapid deployment of the ACE program. Specifically, CBP has not conducted risk assessments to identify potential gaps in data reliability, and has not fully developed and implemented performance measures for the program.

>CBP is on Track to Meet ACE Milestones, but It Needs to Enhance Internal Controls 		2015
OIG-15-90-D The Borough of Seaside Heights, New Jersey (Borough) received a $16.9 million grant award from the New Jersey Emergency Management Agency (New Jersey), a FEMA grantee, for Hurricane Sandy damages in October 2012. Although the Borough accounted for FEMA funds on a project-byproject basis, we identified $2,038,893 of unneeded project funding that FEMA should deobligate and put to better use. In addition, the Borough did not comply with Federal procurement standards in awarding contracts for disaster work and claimed $712,657 of questionable costs. The Borough also did not comply with the Single Audit Act, which requires non-Federal entities that expend $500,000 or more in a year in Federal awards to obtain a single or program-specific audit for that year.

>FEMA Should Recover $2.75 Million of $16.9 Million in Public Assistance Grant Funds Awarded to the Borough of Seaside Heights, New Jersey 		2015
OIG-15-87 The USCG has made progress in developing a culture of privacy. Separately, the USCG Privacy Office and Health Insurance Portability and Accountability Act (HIPAA) Office are working to meet requirements of pertinent legislation, regulations, directives, and guidance. These offices ensure their staff annually receive mandatory privacy training, which helps embed shared attitudes, values, goals, and practices for complying with requirements to properly handle sensitive personally identifiable information and protected health information (privacy data). Also, USCG has completed required privacy and security documentation for managing its information technology systems containing privacy data. However, USCG faces challenges in protecting privacy data effectively because it lacks a strong organizational approach to resolving privacy issues.

>United States Coast Guard Safeguards For Protected Health Information Need Improvement 		2015
OIG-15-89-D This report focuses solely on the FEMA's application of the Cost Estimating Format for the Port of Tillamook Bay, Oregon's (Port) most significant project, an alternate project totaling $44.6 mllion. FEMA officials did not use the Cost Estimating Format correctly in estimating damages to the Port’s railroad. Specifically, FEMA did not follow applicable laws, regulations, and guidelines because it used improper assumptions in calculating estimated project costs using the Cost Estimating Format. As a result, FEMA overstated the Port’s construction (base) and non-construction costs, which resulted in FEMA overfunding Alternate Project 936 by $8,021,884.

>FEMA Misapplied the Cost Estimating Format Resulting in an $8 Million Overfund to the Port of Tillamook Bay, Oregon 		2015
OIG-15-88 We audited security controls for Department of Homeland Security information technology systems at San Francisco International Airport. Five Department components—U.S. Customs and Border Protection, U.S. Immigration and Customs Enforcement, Management Directorate, Transportation Security Administration, and U.S. Coast Guard—operate information technology systems that support homeland security operations at this airport. Our audit focused on how these components have implemented computer security controls for their systems at the airport and nearby locations. We performed onsite inspections of the areas where information technology systems and equipment were located, interviewed departmental staff, and conducted technical tests of computer security controls. The information technology security controls implemented at these sites had deficiencies that, if exploited, could result in the loss of confidentiality, integrity, and availability of the components’ systems.

>Audit of Security Controls for DHS Information Technology Systems at San Francisco International Airport 		2015
OIG-15-60 We contracted with the independent public accounting firm KPMG LLP to perform the audit of the consolidated financial statements of U.S. Customs and Border Protection (CBP) and the Department of Homeland Security (DHS) for the year ended September 30, 2014. KPMG LLP evaluated selected general information technology controls, entity level controls, and business process application controls. KPMG LLP determined that CBP took corrective action by designing and consistently implementing certain account management controls.

>Information Technology Management Letter For the FY 2014 U.S. Customs and Border Protection Financial Statement Audit 		2015
OIG-15-86 We reviewed TSA’s airport screening equipment maintenance program to determine whether TSA is properly managing its screening equipment maintenance contracts and related maintenance activities. TSA’s four maintenance contracts, which cover both preventive and corrective maintenance, are valued at about $1.2 billion. According to TSA, in fiscal year 2014, it spent about $251 million on maintenance for its screening equipment. TSA is not properly managing the maintenance of its airport screening equipment. Specifically, TSA has not issued adequate policies and procedures to airports for carrying out equipment maintenance-related responsibilities. Because TSA does not adequately oversee equipment maintenance, it cannot be assured that routine preventive maintenance is performed or that equipment is repaired and ready for operational use.

>The Transportation Security Administration Does Not Properly Manage Its Airport Screening Equipment Maintenance Program 		2015
OIG-15-85 DHS uses prosecutorial discretion in deciding to what extent it will enforce immigration laws, including whether to place aliens in or take them out of the removal process. However, the Department does not collect and analyze data on the use of prosecutorial discretion to fully assess its current immigration enforcement activities and to develop future policy. Although the Office of Policy is responsible for developing department-wide policies and programs, DHS has not required this office to gather or use data to assess the effect of prosecutorial discretion on immigration enforcement activities. The Department also does not have a mechanism to continuously monitor its use of prosecutorial discretion and improve future policy. As a result, DHS may not be using its significant investment in immigration enforcement as efficiently as possible. The Department may also be missing opportunities to strengthen its ability to remove aliens who pose a threat to national security and public safety.

>DHS Missing Data Needed to Strengthen its Immigration Enforcement Efforts 		2015
OIG-15-84 KPMG LLP reviewed the Domestic Nuclear Detection Office’s (DNDO) internal control over financial reporting. The management letter contains one observation related to internal control and other operational matters for management’s considerations. KPMG LLP noted a deficiency and the need for improvement in certain DNDO processes. This deficiency did not meet the criteria to be reported in the Independent Auditors’ Report on DHS’ FY 2014 Financial Statements and Internal Control over Financial Reporting, dated November 14, 2014, included in DHS’ fiscal year 2014 Agency Financial Report. This observation is intended to improve internal control or result in other operating efficiencies.

>Domestic Nuclear Detection Office's Management Letter for DHS' FY 2014 Financial Statements Audit 		2015
OIG-15-81 KPMG LLP reviewed CBP’s internal control over financial reporting. The management letter contains 20 observations related to internal control and other operational matters for management’s consideration.

>Management Letter for the U.S. Customs and Border Protection's FY 2014 Consolidated Financial Statements Audit ( 		2015
OIG-15-83 KPMG LLP reviewed the Federal Law Enforcement Training Centers’ (FLETC) internal control over financial reporting. The management letter contains five observations related to internal control and other operational matters for management’s considerations.

>Federal Law Enforcement Training Centers' Management Letter for DHS' FY 2014 Financial Statements Audit 		2015
OIG-15-82 KPMG LLP reviewed the Office of Intelligence and Analysis (I&A) and the Office of Operations Coordination’s (OPS) internal control over financial reporting. The management letter contains four observations related to internal control and other operational matters for management’s considerations.

>Office of Intelligence and Analysis and Office of Operations Coordination's Management Letter for DHS' FY 2014 Financial Statements Audit 		2015
OIG-15-80 DHS does not require components to track justifications for making travel reservations offline, that is, by contacting an agent by telephone. Therefore, it is difficult to identify whether offline travel fees are excessive. Making reservations by telephone costs $23 to $27 more per transaction than making a reservation online through the web-based system. The Department is also not effectively managing components’ use of the online system. As a result, the Department may be missing opportunities to reduce offline travel reservation fees and identify cost savings. Finally, although the Senate Appropriations Committee expected DHS to reduce its offline reservation costs in fiscal year 2014, data from DHS showed that, overall, offline costs increased.

>DHS Should Do More to Reduce Travel Reservation Costs 		2015
OIG-15-79 We contracted with the independent public accounting firm KPMG LLP to perform the audit of the consolidated financial statements of the U.S. Department of Homeland Security (DHS) for the year ended September 30, 2014. KPMG LLP evaluated selected general information technology controls and business process application controls at the Federal Law Enforcement Training Center (FLETC), the Office of Intelligence & Analysis (I&A), and the Office of Operations Coordination and Planning (OPS). FLETC provides financial system hosting and support to I&A and OPS. KPMG LLP determined that FLETC, I&A, and OPS had made improvements in designing and consistently implementing controls related to reviewing audit logs and enforcing account security requirements.

>Information Technology Management Letter for the Federal Law Enforcement Training Center Component of the FY 2014 Department of Homeland Security Financial Statement Audit 		2015

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

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