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Audits, Inspections, and Evaluations

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

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

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

>Radio Frequency Identification Security at USCIS Is Managed Effectively, But Can Be Strengthened 		2014
OIG-14-98 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of Department of Homeland Security fiscal year 2013 consolidated financial statements. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated March 11, 2014, and the conclusion expressed in it.

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

>Information Technology Management Letter for the FY 2013 Department of Homeland Security’s Financial Statement Audit – National Protection and Programs Directorate 		2014
OIG-14-96 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of Department of Homeland Security fiscal year 2013 consolidated financial statements. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated March 11, 2014, and the conclusion expressed in it.

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

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

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

>New Hampshire’s Management of State Homeland Security Program Grants Awarded During Fiscal Years 2010 Through 2012 		2014
OIG-14-100-D From May 18 to 20, 2013, Oklahoma City, Oklahoma, and surrounding counties experienced severe storms and tornadoes, including an EF-5 tornado that struck the City of Moore on May 20, 2013. The EF-5 tornado damaged nearly 2,400 residential homes, of which at least 1,100 appeared to be totally destroyed, leaving nothing but debris and wreckage. As a result of the severe storms and tornadoes, Oklahoma reported 26 fatalities and more than 387 injuries. On May 20, 2013, the President declared a major disaster with an incident period beginning on May 18, 2013, and extending to June 2, 2013

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

>FEMA Could Realize Millions in Savings by Strengthening Policies and Internal Controls Over Grant Funding for Permanently Relocated Damaged Facilities 		2014
OIG-14-83 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG isresponsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it

>Science and Technology Directorate's Management Letter for FY 2013 DHS Financial Statements Audit 		2014
OIG-14-92 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated December 11, 2013, and the conclusions expressed in it.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

>FEMA Should Review the Eligibility of $523,007 of $5.4 Million in Public Assistance Grant Funds Awarded to the Borough of Belmar, New Jersey, for Hurricane Sandy Debris Removal Activities 		2014
OIG-14-74 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG isresponsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it

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

>Management Directorate’s Management Letter for FY 2013 DHS Financial Statements Audit 		2014
OIG-14-71 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG isresponsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it

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

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

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

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

>National Protection and Programs Directorate’s Management Letter for FY 2013 DHS Financial Statements Audit 		2014
OIG-14-66 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG isresponsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it

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

>Management Letter for the U.S. Customs and Border Protection’s FY 2013 Consolidated Financial Statements 		2014
OIG-14-63-D The City received a Public Assistance grant award of $130.2 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 85 large projects and 52 small projects.1 This is our second audit of this subgrantee; the first audit resulted in OIG Audit Report DA-08-08: Audit of Hurricane Katrina Activities for City of Waveland, Mississippi, July 17, 2008. We conducted this audit because of a complaint that our Office of Investigations received in February 2011. The complainant alleged that the City's sewer system contractor had overcharged the City for installing temporary bladder tanks as a temporary sewer collection system. We did not audit these costs during our previous 2008 audit because, at the time, the City had not completed the work. Therefore, we limited this audit to $5.2 million FEMA awarded the City under Projects 4916 and 4917 for the installation of a temporary sewer collection system (.See Exhibit, Schedule of Projects Audited and Questioned Costs). The audit covered the period from August 29,2005, to July 26, 2013, during which the City claimed $5.2 million in FEMA funds for the two projects. At the time of our audit, the City had not completed work on some of its projects and; therefore, had not submitted a final claim to the State for all project expenditures.

>FEMA Should Recover $1.7 Million of Public Assistance Grant Funds Awarded to the City of Waveland, Mississippi – Hurricane Katrina ( 		2014
OIG-14-62 The audit objective was to determine whether Alaska used Homeland Security Grant Program funds in accordance with the law, program guidance, and state homeland security plans and other applicable plans. We also addressed the extent to which funds awarded enhanced the ability of grantees to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The Federal Emergency Management Agency (FEMA) awarded Alaska approximately $14.6 million in State Homeland Security Program grants during fiscal years 2010 through 2012.

>Alaska’s Management of Homeland Security Grant Program Awards for Fiscal Years 2010 Through 2012 		2014
OIG-14-61 The audit objectives were to determine whether Idaho used State Homeland Security Program grant funds in accordance with the law, program guidance, state homeland security strategies, and other applicable plans. We also addressed the extent to which funds awarded enhanced the ability of Idaho grantees to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The Federal Emergency Management Agency (FEMA) awarded Idaho about $14.5 million in State Homeland Security Program grants during fiscal years 2010 through 2012. Idaho does not have a FEMA-designated urban area; therefore, it did not receive Urban Areas Security Initiative grant funds.

>Idaho’s Management of Homeland Security Grant Program Awards For Fiscal Years 2010 Through 2012 		2014
OIG-14-60 The independent public accounting firm KPMG LLP conducted the audit of DHS’ FY 2013 financial statements and is responsible for the attached management letter dated January 15, 2014, and conclusions expressed in it. We do not express opinions on DHS’ financial statements or internal control, nor do we provide conclusions on compliance with laws and regulations

>Management Letter for the FY 2013 DHS Financial Statements and Internal Control over Financial Reporting Audit 		2014
OIG-14-59 We have audited the accompanying consolidated financial statements of the U.S. Customs and Border Protection (CBP), which comprise the consolidated balance sheets as of September 30, 2013 and 2012, and the related consolidated statements of net cost, changes in net position, and custodial activity, and combined statements of budgetary resources for the years then ended, and the related notes to the consolidated financial statements.

>Independent Auditors’ Report on U.S. Customs and Border Protection’s FY 2013 Financial Statement 		2014
OIG-13-120 TSA began deploying advanced imaging technology in 2007 and accelerated its deployment after the attempted airplane bombing on December 25, 2009. In 2012, Representative John Mica requested that the Department of Homeland Security (DHS) Office of Inspector General (OIG) conduct an audit to determine whether TSA is effectively deploying advanced imaging technology and is fully utilizing the equipment at airports. TSA created and followed deployment schedules. However, it did not develop a comprehensive deployment strategy to ensure all advanced imaging technology units were effectively deployed and fully used for screening passengers.

>Transportation Security Administration’s Deployment and Use of Advanced Imaging Technology (Revised) 		2014
OIG-14-58-D The New York State Division of Homeland Security and Emergency Services (State), a FEMA grantee, awarded Saltaire $13.2 million for damages resulting from Hurricane Sandy, which occurred on October 29, 2012. The award provided 90 percent funding for debris removal (Category A), emergency protective measures (Category B), and permanent work (Categories C–G) for 13 projects (9 large and 4 small projects).1 We audited 10 of the 13 projects totaling $12.97 million or 98 percent of the award (see exhibit). The audit covered the period October 27, 2012, through July 23, 2013, during which Saltaire claimed $347,288 for work in our audit scope. At the time of our fieldwork, insurance covered a small amount of storm-related damage. 1

>The Village of Saltaire, New York, Generally Managed FEMA’s Public Assistance Grant Funds Effectively 		2014
OIG-14-57-D We audited one large project (Project 558) for debris removal activities with an award totaling $4.46 million. The audit covered the period October 29, 2012, to September 16, 2013, during which the Township received an advance payment of $1.67 million of FEMA funding from the State. At the time of our audit, the Township had completed work under the project, but had not submitted any claims for reimbursement of project expenditures to the State. The Township provided us with a list of debris removal expenditures (labor, materials, and equipment; and contract costs) totaling approximately $4.6 million that it planned to claim to the State under the award. We used this list of expenditures to conduct the audit.

>FEMA Should Review the Eligibility of $689,138 of $5.57 Million in Public Assistance Grant Funds Awarded to Little Egg Harbor Township, New Jersey, for Hurricane Sandy Debris Removal Activities 		2014
OIG-14-56-D The California Governor's Office ofEmergency Services (State), a FEMA grantee, awarded the District $2,540,374 for costs resulting from severe storms, flooding, mudslides, and landslides from December 17, 2005, through January 3, 2006. The award provided 75 percent FEMA funding for one large project and one small project.1 Our audit covered the period from December 17, 2005, to July 2, 2013. We ~udited the one large project (Project 2186) totaling $2,532,324. During our audit fieldwork, FEMA closed the District's grant in July 2013.

>Santa Cruz Port District Generally Followed Regulations for Spending FEMA Public Assistance Funds 		2014
OIG-14-52 In response to expanding cybersecurity mission requirements from the Administration and Congress, in 2008, NPPD began to deploy the National Cybersecurity Protection System to protect Federal networks and prevent known or suspected cyber threats. Network Security Deployment, which is a division of the Office of Cybersecurity and Communications of NPPD, develops and deploys cybersecurity technologies through the National Cybersecurity Protection System to continuously counter emerging cyber threats and apply effective risk mitigation strategies to detect and deter these threats. Figure 1 depicts the Network Security Deployment organizational chart.

>Implementation Status of EINSTEIN 3 Accelerated 		2014
OIG-14-55 The Office of the Chief Information Officer (OCIO) is implementing two systems to enhance telework in the Department of Homeland Security (DHS). These systems are called Workplace as a Service (WPaaS) and are part of an overall effort to move to cloud-based services. In September 2011, DHS awarded within scope task order modifications to the contractors operating DHS’ Data Center 1 (DC1) and Data Center 2 (DC2) to implement WPaaS. Under the task orders, the contractors were to provide the government with complete physical environments which would provide the same functionality available on current DHS laptops and desktops. In addition, the task orders required the contractors to make the respective workplace environments accessibbe from all DHS components and organizations and from anywhere within the DHS OneNet and through appropriate technologies from any location where employees conduct work.

>DHS’ System To Enable Telework Needs a Disaster Recovery Capability 		2014
OIG-14-54-D As of September 30, 2013, the cut-off date of our review, the Borough received a Public Assistance award of $5.84 million from the New Jersey Office of Emergency Management {State), a FEMA grantee, for damages resulting from Hurricane Sandy which made landfall on October 29, 2012. The award provided 90 percent FEMA funding for debris removal activities, emergency protective measures, and repairs to roads and bridges. The award consisted of five large projects and three small projects.

>FEMA Should Recover $3.7 Million in Unneeded Funds and Review the Eligibility of $344,319 of $5.84 Million in Public Assistance Grant Funds Awarded to the Borough of Beach Haven, New Jersey, for Hurricane Sandy Debris Removal Activities 		2014

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

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