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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
OIG-14-53-D The Governor's Office of Homeland Security and Emergency Preparedness (State), a FEMA grantee, awarded the Hospital $12.4 million for damages resulting from Hurricane Katrina, which occurred on August 29, 2005. The award provided 100 percent funding for 221arge and 51 small projects.1 The audit covered the period August 29, 2005, through June 20, 2013, the cutoff date of our audit, and included a review of 111arge and 5 small projects totaling $9.48 million, or 76 percent of the total award (see Exhibit, Schedule of Projects Audited and Questioned Costs).2 As of our cutoff date, the Hospital had claimed and the State had reimbursed $9.9 million.

>FEMA Should Recover $2.3 Million of Unsupported, Unused, and Ineligible Grant Funds Awarded to East Jefferson General Hospital, Metairie, Louisiana 		2014
OIG-14-51-D The City received a Public Assistance award of $11.7 million from the Florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Tropical Storm Fay, which occurred in August 2008. The award provided 75 percent FEMA funding for debris removal; emergency protective measures; and permanent repairs to buildings and otherfacilities.' The award consisted of 91arge projects and 29 small projects. We audited five large projects with awards totaling $10.5 million (see Exhibit, Schedule of Projects Audited and Questioned Costs) for debris removal, emergency protective measures, and repairs to roads. We limited our review of small projects to determining whether (1) the City completed the projects and (2) another funding source covered the project costs. The audit covered the period from August 18, 2008, to November 26, 2013, during which the City claimed $10.0 million of costs under the projects we reviewed. At the time of our audit, the City had completed work on all projects in our audit scope and had submitted final claims to the State for expenditures under those projects.

>The City of Jacksonville, Florida, Successfully Accounted for and Expended FEMA Public Assistance Grant Funds Awarded for Tropical Storm Fay 		2014
OIG-14-50-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 Oklahoma Severe Storms and Tornadoes 		2014
OIG-14-49-D The District received a Public Assistance grant award of $14.9 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 emergency protective measures, permanent repairs to buildings and facilities, demolition costs, and equipment replacement. The award consisted of 82 large projects and 155 small projects. We audited 17 projects with awards totaling $8.8 million. This included a full scope audit of the costs claimed for seven large projects with awards totaling $8.7 million. We also performed a limited review of 10 small projects totaling $97,713 to determine whether the District completed the projects. See Exhibit, Schedule of Projects Audited and Questioned Costs. The audit covered the period of August 29, 2005, to March 22, 2013, during which the District received $8.8 million in FEMA funds for the 17 projects. At the time of our audit, the District 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 $8.2 Million of the $14.9 Million of Public Assistance Grant Funds Awarded to the Harrison County School District, Mississippi—Hurricane Katrina 		2014
OIG-14-48 The audit objectives were to determine whether the State 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 manmade disasters. The State of Vermont received grant awards of approximately $14.6 million in State Homeland Security Program grant funds for fiscal years 2010 through 2012.

>Vermont's Management of State Homeland Security Program Grants Awarded During Fiscal Years 2010 Through 2012 		2014
OIG-14-47 U.S. Customs and Border Protection (CBP) is responsible for regulating and facilitating international trade, collecting import duties, and enforcing regulations, including those related to trade, customs, and immigration. CBP’s Advanced Training Center in Harpers Ferry, West Virginia, provides advanced law enforcement training to CBP personnel. We performed this audit to determine whether CBP provided effective oversight and managed the fourth phase of the Advanced Training Center acquisition in accordance with Federal, departmental, and Component requirements. CBP did not effectively oversee and manage the fourth phase of the Advanced Training Center acquisition. The $55.7 million Interagency Agreement between CBP and its Economy Act service provider, the U.S. Army Corps of Engineers, was not developed and executed according to ederal, departmental, and Component requirements.

>U.S. Customs and Border Protection’s Advanced Training Center Acquisition 		2014
OIG-14-46-D Our overall objective is to determine whether FEMA’s response to Oklahoma’s severe storms and tornadoes was effective and efficient, and to evaluate FEMA’s actions, resources, and authorities according to Federal regulations and FEMA guidelines in effect at the time of our fieldwork. Our objective with this report is to determine whether FEMA accurately disseminated procurement information to potential applicants during the initial response phase of this disaster. We reviewed Federal regulations and FEMA guidelines related to procurement procedures; interviewed FEMA officials; attended programmatic meetings between FEMA and potential applicants; reviewed audit and field reports from various disasters; and performed other procedures considered necessary to accomplish our objective. We did not assess the adequacy of the agency’s internal controls applicable to disseminating procurement advice because it was not necessary to accomplish our audit objective

>FEMA’s Dissemination of Procurement Advice Early in Disaster Response Periods 		2014
OIG-14-45-D We audited the State of New Jersey's (the State or New Jersey) procurement process for awarding emergency contracts for statewide debris removal activities under Hurricane Sandy, which occurred in October 2012 (FEMA Disaster Declaration No. 4086). As of November 2013, the Federal Emergency Management Agency (FEMA) had awarded over $463 million in Public Assistance funding to cover Hurricane Sandy debris removal activities within New Jersey. The awards provided 90 percent FEMA funding for eligible debris cleanup costs. Our audit objective was to determine (1) whether New Jersey complied with applicable Federal and State procurement standards in awarding emergency contracts for statewide Hurricane Sandy debris removal activities, and (2) whether a local municipality's use of the State's emergency contracts for work under a Public Assistance grant meets Federal procurement standards.

>New Jersey Complied with Applicable Federal and State Procurement Standards when Awarding Emergency Contracts for Hurricane Sandy Debris Removal Activities 		2014
OIG-14-44-D The District received a Public Assistance grant award of $52.1 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 faci lities. The award consisted of 721arge projects and 10 small projects. We audited 36 projects with awards totaling $43.8 million. This included a full scope audit of the costs claimed for seven large projects with awards totaling $27.0 million. We also performed a limited review of 29 additional projects totaling $16.8 million to determine whether the District (1) completed the projects (3 small projects), (2) followed Federal procurement standards when using contractors to complete work (2llarge projects}, and (3} received duplicate benefits for some projects from another funding source (5 large projects}. See Exhibit, Schedule of Projects Audited and Quest ioned Costs. The audit covered the period of August 29, 2005, to February 6, 2013, during which the District daimed $42.0 million in FEMA funds for the 36 projects. At the time of our audit, the District had not completed work on all projects and, therefore, had not submitted a final daim to the State for all project expenditures.

>FEMA Should Recover $5.3 Million of the $52.1 Million of Public Assistance Grant Funds Awarded to the Bay St. Louis Waveland School District in Mississippi—Hurricane Katrina 		2014
OIG-14-43 The Council ofthe Inspectors General on Integrity and Efficiency {CIGIE) tasked the Cybersecurity Working Group with undertaking a review in which it would examine the role of the Inspector General community in current Federal cybersecurity initiatives. CIGIE proposed that the Cybersecurity Working Group work under the auspices of the Information Technology (IT) Committee. As a member of the IT Committee, the Department of Homeland Security (DHS) Office of Inspector General (OIG) was asked to lead and coordinate the Cybersecurity Working Group's efforts in identifying the Inspector Generals' cybersecurity oversight role

>Management Advisory Report: A Guide for Assessing Cyber Security within the Office of Inspector General Community 		2014
OIG-14-42 The April 20, 2010, oil spill that followed the explosion of the Mobile Offshore Drilling Unit, Deepwater Horizon, was the largest in United States history. This spill was also the first Spill of National Significance—a spill so complex that it required extraordinary coordination of Federal, State, local, and responsible party resources to contain and clean up the discharge. As the lead Federal agency for oil spill or hazardous material incidents in United States coastal waters, the United States Coast Guard (USCG) served as the Federal On-Scene Coordinator for response to this oil spill. Seven after action reports containing 549 recommendations were issued in the wake of this incident. Our objective was to determine whether the USCG’s oversight of recommendations made in Deepwater Horizon oil spill after action reports was effective for tracking corrective actions.

>The USCG's Oversight of Recommendations from Deepwater Horizon After Action Reports 		2014
OIG-14-32 U.S. Customs and Border Protection (CBP) implemented the Secure Electronic Network for Travelers Rapid Inspection Program in 1995, as a border management initiative to accelerate the inspection of pre-enrolled low-risk travelers at designated southern land border United States ports of entry. Participants voluntarily provide personally identifiable information to CBP, undergo background checks, and use dedicated lanes that allow CBP to maintain border integrity, security, and law enforcement responsibilities. However, some program members have abused their privileges and transported illicit goods across the border. Smugglers and drug traffickers have also targeted program participants as conduits for illegal cross-border activities. In addition, some CBP officers serving at ports of entry potentially pose an insider threat. As a result, effective internal controls are essential for the program to deter and detect illegal activity.

>Ensuring the Integrity of CBP’s Secure Electronic Network for Travelers Rapid Inspection Program (Redacted) 		2014
OIG-14-41 We contracted with the independent public accounting firm KPMG LLP to perform the review. KPMG LLP is responsible for the attached independent accountants’ report, dated February 10, 2014, and the conclusions expressed in it. We do not express an opinion on the Detailed Accounting Submission and related disclosures. This report contains no recommendations.

>Independent Review of U.S. Customs and Border Protection’s Reporting of FY 2013 Detailed Accounting Submission 		2014
OIG-14-40 We contracted with the independent public accounting firm KPMG LLP to perform the review. KPMG LLP is responsible for the attached independent accountants’ report, dated February 10, 2014, and the conclusions expressed in it. We do not express an opinion on the Performance Summary Report. This report contains no recommendations

>Independent Review of U.S. Customs and Border Protection's Reporting of FY 2013 Drug Control Performance Summary Report 		2014
OIG-14-39 We contracted with the independent public accounting firm KPMG LLP to perform the review. KPMG LLP is responsible for the attached independent accountants’ report, dated February 04, 2014, and the conclusions expressed in it. We do not express an opinion on the Detailed Accounting Submission. This report contains no recommendation.

>Independent Review of U.S. Coast Guard's Reporting of FY 2013 Detailed Accounting Submission 		2014
OIG-14-38 We contracted with the independent public accounting firm KPMG LLP to perform the review. KPMG LLP is responsible for the attached independent accountants’ report, dated February 04, 2014, and the conclusions expressed in it. We do not express an opinion on the Performance Summary Report. This report contains no recommendation.

>Review of U.S. Immigration and Customs Enforcement’s Reporting of FY 2013 Drug Control Performance Summary Report 		2014
OIG-14-37 We contracted with the independent public accounting firm KPMG LLP to perform the review. KPMG LLP is responsible for the attached independent accountants’ report, dated February 04, 2014, and the conclusions expressed in it. We do not express an opinion on the Detailed Accounting Submission and related disclosures. This report contains no recommendation

>Independent Review of U.S. Immigration and Customs Enforcement’s Reporting of FY 2013 Detailed Accounting Submission 		2014
OIG-14-36 We audited USCIS’ foreign worker petition process to determine whether employers comply with the requirements of Public Law 111-230. Our objectives were to: 1) validate that the border security fees were paid when required, and 2) assess USCIS controls to verify that employers accurately disclosed information on the number and composition of their employees when petitioning for foreign workers

>USCIS Controls To Ensure Employers Sponsoring H-1B and L-1 Employees Pay Applicable Border Security Fee 		2014
OIG-14-35 We contracted with the independent public accounting firm KPMG LLP to perform the review. KPMG LLP is responsible for the attached independent accountants’ report, dated February 04, 2014, and the conclusions expressed in it. We do not express an opinion on the Performance Summary Report. This report contains no recommendation.

>Independent Review of U.S. Coast Guard’s Reporting of FY 2013 Drug Control Performance Summary Report ( 		2014
OIG-14-33 U.S. Immigration and Customs Enforcement (ICE) is responsible for an effective worksite enforcement strategy to protect critical infrastructure, target employers who violate employment laws, and protect employment opportunities for the Nation’s lawful workforce. In 2009, ICE revised its worksite enforcement strategy to prioritize identifying employers who knowingly hire illegal workers, arresting and removing illegal workers, and using all available civil and administrative tools to penalize and deter illegal employment. From fiscal years 2009 through 2012, Congress allocated about $531 million to fund and implement ICE’s worksite enforcement strategy. Over that same period, ICE’s Homeland Security Investigations directorate conducted about 9,140 administrative inspections and issued about $31.2 million in civil fines to employers. The audit objective was to determine whether ICE is meeting the requirements of the Immigration Reform and Control Act of 1986 through the administrative inspection process for its worksite enforcement strategy.

>U.S. Immigration and Customs Enforcement’s Worksite Enforcement Administrative Inspection Process 		2014
OIG-14-34-D The City received a Public Assistance award of $4.3 million from the North Carolina Emergency Management Agency (State)_ a FEMA grantee, for damages resulting from severe storms, tornadoes, and straight-line winds that occurred in April 2011. The award rovided 75 percent FEMA funding for debris removal; emergency protective measures; and permanent repairs to buildings, utilities and other facilities. The award consisted of 14 large projects and 27 small projects.

>The City of Raleigh, North Carolina, Properly Accounted for and Expended FEMA Public Assistance Grant Funds Awarded for April 2011 Disaster 		2014
OIG-14-31 The audit objectives were to determine whether the State of Wyoming 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 manmade disasters. The Federal Emergency Management Agency (FEMA) awarded the State of Wyoming approximately $15 million in State Homeland Security Program grant funds during fiscal years 2010 through 2012.

>Wyoming's Management of State Homeland Security Program Grants Awarded During Fiscal Years 2010 Through 2012 		2014
OIG-14-30-D The Oklahoma Department of Emergency Management (State), a FEMA grantee, awarded the Cooperative $3.76 million for damages resulting from severe winter storms from January 28 through 30, 2010. The award provided 75 percent funding for two large projects and one small project.1 The audit covered the period January 28, 2010, through March 28, 2011, the cutoff date of our audit, and included a review of two large projects totaling $3.75 million (see Exhibit, Schedule of Projects Audited). As of our cutoff date, the Cooperative had completed and FEMA had closed all projects.

>Rural Electric Cooperative, Lindsay, Oklahoma, Generally Accounted for and Expended FEMA Public Assistance Grant Funds Correctly 		2014
OIG-14-29 Under the Charge Card Act and OMB Memorandum M‐13‐21, Implementation of the Government Charge Card Abuse Prevention Act of 2012, our office is required to conduct periodic risk assessments of agency purchase cards (including convenience checks), combined integrated card programs, and travel card programs to analyze the risks of illegal, improper, or erroneous purchases and payments. Inspectors General (IGs) will use these risk assessments to determine the necessary scope, frequency, and number of IG audits or reviews of these programs. Also, we are required to report to the Director of OMB 120 days after the end of each fiscal year on the Department’s progress in implementing audit recommendations, and beginning with fiscal year (FY) 2013, the submission is due by January 31, 2014. This report satisfies the reporting requirement for FY 2013.

>Fiscal Year 2013 Risk Assessment of DHS Charge Card Abuse Prevention Program 		2014
OIG-14-28-D The City of Oakland, incorporated in 1852, is the third largest city in the San Francisco Bay Area and serves as a major transportation hub and trade center for the entire Bay Area Region known as the East Bay. The City maintains approximately 806 miles of city streets and 225 pedestrian pathways, and has 80 miles of designated bikeways. The 2005 disaster caused significant damage to public infrastructure, including slide damage to roadways and storm drainage systems. In addition, landslide sites throughout the City required mitigation to prevent further damage to public infrastructure and to stabilize roadways and drainage systems.

>FEMA Should Recover $302,775 of Public Assistance Funds Awarded to the City of Oakland, California 		2014
OIG-14-27 We evaluated the Department of Homeland Security’s (DHS) enterprise-wide security program for Top Secret/Sensitive Compartmented Information intelligence systems. Pursuant to the Federal Information Security Management Act, we reviewed the Department’s security program including its policies, procedures, and system security controls for enterprise-wide intelligence systems. In doing so, we assessed the Department’s continuous monitoring, configuration management, identity and access management, incident response and reporting, risk management, security training, plans of actions and milestones, contingency planning, and security capital planning. As of May 2012, the United States Coast Guard (USCG) authorizing official assumed oversight for USCG's shore-side intelligence systems from Office of Intelligence and Analysis (I&A). USCG is migrating portions of its Coast Guard Intelligence Support System to a multi-authorizing official structure including DHS, USCG, and Defense Intelligence Agency.

>(U) Evaluation of DHS' Intelligence Systems Compliance with FISMA Requirements for FY13 		2014
OIG-14-26-D This report is our second and final report on our audit of Hazard Mitigation Grant Program funds awarded to the County. In May 2013, we issued an interim report (Audit Report DA-13-15) recommending that FEMA work closely with the State, County, and contractor representatives to resolve contractor disputes that were contributing to a delay in completion of two safe rooms funded under the grant. The County received a Hazard Mitigation Grant Program award of $4.1 million from the Mississippi Emergency Management Agency (MEMA), a FEMA grantee, following Hurricane Katrina, which occurred in August 2005. The award provided $713,100 for emergency generators at a 75 percent Federal cost share ($534,825) and $3.4 million for the construction of two safe rooms at a 100 percent Federal cost share.

>George County, Mississippi, Successfully Managed FEMA’s Hazard Mitigation Grant Funds – Hurricane Katrina 		2014
OIG-14-25 Hawaii’s Management of Homeland Security Grant Program Awards for Fiscal Years 2009 Through 2011. We incorporated the formal comments from the Office of Policy, Program Analysis and International Affairs and the State of Hawaii in the final report. The report contains 26 recommendations aimed at improving the overall effectiveness of Hawaii’s management of Homeland Security Grant Program funds. Your office concurred with 25 of the 26 recommendations. Based on information provided in your response to the draft report, we consider recommendations 7, 17, and 19 resolved, and recommendations 1 and 2 closed. Once your office has fully implemented the recommendations, please submit a formal closeout letter to us within 30 days so that we may close the recommendation(s). The memorandum should be accompanied by evidence of completion of agreed -upon corrective actions and of the disposition of any monetary amounts.

>Hawaii’s Management of Homeland Security Grant Program Awards for Fiscal Years 2009 Through 2011 ( 		2014
OIG-14-24-D The California Governor's Office of Emergency Services (State), a FEMA grantee, awarded the Town $2,003,218 for costs resulting from storms, flooding, debris flows, and mudslides from December 17,2005, through January 3, 2006.1 The award provided 75 percent FEMA funding for six large projects and three small projects? At the time of our audit, the Town had completed work and had submitted a final claim for all projects.

>The Town of San Anselmo, California, Generally Followed Regulations for Spending FEMA Public Assistance Funds 		2014
OIG-14-23 HSGP guidance requires a State Administrative Agency to administer and manage grant funding awarded under the HSGP. The State Administrative Agency also allocates funds to local, regional, and other government entities. The Delaware Emergency Management Agency (DEMA) serves as Delaware’s State Administrative Agency. Delaware is identified as one jurisdiction for security and emergency management purposes.

>Delaware’s Management of State Homeland Security Program Grants Awarded During Fiscal Years 2010 Through 2012 		2014
OIG-14-22 The objectives of the State and urban area audits were to determine whether each State and urban area distributed and spent the grant funds (1) effectively and efficiently, and (2) in compliance with applicable Federal laws and regulations. We also addressed the extent to which grant funds enhanced the States’ and urban area’s ability to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The audits included more than $668 million in State Homeland Security Program and Urban Areas Security Initiative grants awarded to the 10 States and 1 urban area during 3-year or 4-year periods between fiscal years 2006 and 2011.

>Annual Report to Congress on States’ and Urban Areas’ Management of Homeland Security Grant Programs Fiscal Year 2013 		2014
OIG-14-21 The Department of Homeland Security (DHS) has one of the largest motor vehicle fleets in the Federal Government, with more than 56,000 vehicles costing approximately $534 million annually. Home-to-work transportation is the use of government passenger carriers, including motor vehicles, by employees for transportation between their homes and places of work. According to DHS, home-to-work transportation is a flexible and powerful tool for meeting mission requirements and enhancing the overall responsiveness to emergency situations. Our audit objective was to determine whether DHS has implemented appropriate internal controls to ensure that home-to-work transportation is justified and used efficiently.

>DHS Home-to-Work Transportation 		2014
OIG-14-20 In April 2012, United States Secret Service (USSS) employees were preparing for a Presidential visit to the Summit of the Americas in Cartagena, Colombia. While off duty, several employees were suspected of soliciting prostitutes and consuming excessive amounts of alcohol. We assessed the adequacy of the agency’s efforts to identify, mitigate, and address instances of misconduct and inappropriate behavior. To satisfy our review objectives, we (1) interviewed more than 200 USSS supervisors, managers, and senior officials; (2) administered an electronic and in-person survey with a combined response rate of 41 percent; (3) reviewed USSS internal affairs cases; (4) analyzed discipline records; and (5) analyzed personnel security records.

>Adequacy of USSS Efforts to Identify, Mitigate, and Address Instances of Misconduct and Inappropriate Behavior (Redacted) 		2014
OIG-14-19 In 1990, Congress created the United States Citizenship and Immigration Services’ (USCIS) Immigrant Investor Program, also known as the Employment-Based Fifth Preference Program. The program’s intent was to stimulate the United States (U.S.) economy through job creation and capital investment by foreign investors. Three years later, the Departments of Commerce, Justice and State, the Judiciary, and Related Agencies Appropriations Act, 1993 created the regional center pilot program for pooling investor money in a defined industry and geographic area. Our audit objective was to determine whether the USCIS’ Employment-Based Fifth Preference regional center program is administered and managed effectively

>United States Citizenship and Immigration Services’ Employment-Based Fifth Preference (EB-5) Regional Center Program 		2014
OIG-14-18 KPMG expressed an unmodified opinion on the Department’s balance sheet as of September 30, 2013, and the related statements of net cost, changes in net position, and custodial activity, and combined statement of budgetary resources for the year then ended (referred to as the “FY 2013 financial statements”). However, KPMG identified eight significant deficiencies in internal control, of which four are considered material weaknesses. Consequently, KPMG issued an adverse opinion on DHS’ internal control over financial reporting as of September 30, 2013.

>Independent Auditors' Report on DHS' FY 2013 Financial Statements and Internal Control Over Financial Reporting 		2014
OIG-14-17 A secure homeland is envisioned as a Nation that is safely protected from terrorism, as well as other manmade and natural hazards, but is also able to respond resiliently if necessary. DHS’ FY 2013 budget, including supplemental funding for Hurricane Sandy, was about $72 billion.

> Major Management and Performance Challenges Facing the Department of Homeland Security 		2014
OIG-14-15-D The City received a Public Assistance award totaling $25.3 million from the Tennessee Emergency Management Agency (TEMA), a FEMA grantee, for damages resulting from severe storms, tornadoes, straight-line winds, and associated flooding that occurred in April 2011. The award provided 75 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings, utilities, and recreational facilities. The award consisted of 111arge projects and 20 small projects.

>The City of Chattanooga, Tennessee, Properly Accounted For and Expended FEMA Public Assistance Grant Funds 		2014
OIG-14-13-D The County received a Public Assistance award totaling $9.7 million from the Florida Division of Emergency Management (FDEM), a FEMA grantee, for damages resulting from Tropical Storm Fay, which occurred in August 2008. The award provided 75 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings and other facilities. The award consisted of 12 large projects and 75 small projects. We audited four large projects with awards totaling $1.5 million (see xhibit, Schedule of Projects Audited and Questioned Costs) for debris removal and emergency protective measures. The audit covered the period from August 18, 2008, to May 22, 2013, during which the County claimed $1.5 million of costs under the projects we reviewed. At the time of our audit, the County had completed work on three projects ncluded in our scope and had submitted final claims to FDEM for expenditures under those projects.

>Brevard County, Florida, Properly Accounted For and Expended FEMA Public Assistance Grant Funds Received Under Tropical Storm Fay 		2014
OIG-14-16 We incorporated the formal comments from the Office of Policy, Program Analysis and International Affairs and the American Samoa Department of Homeland Security in the final report. The report contains 17 recommendations aimed at improving the overall effectiveness of !merican Samoa’s management of State Homeland Security Program grants. Your office concurred with all of the recommendations. Based on information provided in your response to the draft report, we consider recommendations 2, 5, and 6 closed, and recommendations 1, 3, 4, and 7 through 17 unresolved and open.

>American Samoa’s Management of Homeland Security Grant Program Awards for Fiscal Years 2009 Through 2011 		2014
OIG-14-14 We incorporated the formal comments from the Federal Emergency Management Agency in the final report. The report contains nine recommendations aimed at improving Oregon’s Management of State Homeland Security Grant Program awards. Your office concurred with all of the recommendations. Based on information provided in your response to the draft report, we consider recommendation #7 resolved and closed. Recommendations #1, #8, and #9 remain open and resolved. Once your office has fully implemented the recommendations, please submit a formal closeout request to us within 30 days so that we may close the recommendations. The request should be companied by evidence of completion of agreed‐upon corrective actions and of the disposition of any monetary amounts.

>Oregon’s Management of State Homeland Security Grant Program Awards for Fiscal Years 2010 Through 2012 		2014
OIG-14-12-D The Indiana Department of Homeland Security (IDHS), a FEMA grantee, awarded the Hospital $94.4 million for damages resulting from severe storms and flooding that occurred May 30, through June 27, 2008. The award provided 75 percent funding for 122 large and 130 small projects.1 As of January 27, 2013, the cut-off date of our audit, the Hospital had claimed $71.1 million and IDHS had disbursed $63.7 million.

>FEMA Should Recover $10.9 Million of Improper Contracting Costs from Grant Funds Awarded to Columbus Regional Hospital, Columbus, Indiana 		2014
OIG-14-11-D The Utility received a Public Assistance award of $11.6 million from the Florida Department of Emergency Management (FDEM), a FEMA grantee, for damages resulting from Hurricane Frances, which occurred in September 2004. The award provided 90 percent FEMA funding for debris removal activities, emergency protective measures, repair of the electric transmission and distribution system, repair/replacement of buildings and equipment, and other disasterrelated activities. The award consisted of six large projects and nine small projects.

>FEMA Should Recover $6.1 Million of Public Assistance Grant Funds Awarded to Orlando Utilities Commission under Hurricane Frances 		2014
OIG-14-10-D We are currently auditing Federal Emergency Management Agency {FEMA) Public Assistance grant funds awarded to the Holy Cross School (Holy Cross), (Public Assistance Identification Number 071-U1Z17-00).1 The Governor's Office of Homeland Security and Emergency Preparedness (GOHSEP), a FEMA grantee, awarded Holy Cross the gross amount of $89.3 million for damages resulting from Hurr icane Katrina, which occurred on August 29, 2005. As table 1 shows, Holy Cross's insurance proceeds as of September 2012 reduced the gross amount to a net award of $86.6 million. The award provided 100 percent funding for 16 projects-131arge and 3 small projects.

>FEMA Should Recover $48.9 Million for Inadequate Insurance Coverage for Holy Cross School, New Orleans, Louisiana 		2014
OIG-14-09 We conducted an independent evaluation of the Department of Homeland Security (DHS) information security program and practices to comply with the requirements of the Federal Information Security Management Act. In evaluating DHS’ progress in implementing its agency-wide information security program, we specifically assessed the Department’s plans of action and milestones, security authorization processes, and continuous monitoring programs

>Evaluation of DHS’ Information Security Program for Fiscal Year 2013 		2014
OIG-14-08-D The Utility received a Public Assistance award of $3.4 million from the Florida Department of Emergency Management (FDEM), a FEMA grantee, for damages resulting from Hurricane Jeanne, which occurred in September 2004. The award provided 90 percent FEMA funding for debris removal activities, emergency protective measures, repair of the electric transmission and distribution system, repair/replacement of buildings and equipment, and other disasterrelated activities. The award consisted of 6 large projects and 11 small projects

>FEMA Should Recover $615,613 of Public Assistance Grant Funds Awarded to Orlando Utilities Commission under Hurricane Jeanne 		2014
OIG-14-07-D The County received a Public Assistance award totaling $12.1 million from the Florida Division of Emergency Management (FDEM), a FEMA grantee, for damages resulting from Hurricane Wilma, which occurred in October 200S. The award provided 100 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings and facilities. The award consisted of 9 large projects and 84 small projects.

>FEMA Should Recover $154,143 of Public Assistance Grant Funds Awarded to Brevard County, Florida, under Hurricane Wilma 		2014
OIG-14-05 Our audit was conducted in accordance with applicable Government Auditing Standards, 2011 revision. The audit was a performance audit, as defined by Chapter 2 of the Standards, and included a review and report on program activities with a compliance element. Although the audit report comments on costs claimed by the CNMI, we did not perform a financial audit, the purpose of which would be to render an opinion on CNMI’s financial statements, or the funds claimed in the Financial Status Reports submitted to the Department of Homeland Security.

>The Commonwealth of the Northern Mariana Islands’ Management of Homeland Security Grant Program Awards for Fiscal Years 2009 Through 2011 (Revised) (PDF, 34 pages - 1.36 MB) Spotlight 		2014
OIG-14-06 The audit was conducted in accordance with applicable Government Auditing Standards, 2011 revision. The audit was a performance audit, as defined by Chapter 2 of the Standards, and included a review and report on program activities with a compliance element. Although the audit report comments on costs claimed by Territory, we did not perform a financial audit, the purpose of which would be to render an opinion on the Territory’s financial statements, or the funds claimed in the Financial Status Reports submitted to the Department of Homeland Security.

>Guam’s Management of Homeland Security Grant Program Awards for Fiscal Years 2009 Through 2011 ( 		2014
OIG-14-04 The audit was conducted in accordance with applicable GovernmentfAuditingfStandards, 2011 revision. The audit was a performance audit, as defined by Chapter 2 of the Standards, and included a review and report on program activities with a compliance element. Although the audit report comments on costs claimed by the Commonwealth of Puerto Rico, we did not perform a financial audit, the purpose of which would be to render an opinion on the Commonwealth of Puerto Rico’s financial statements, or the funds claimed in the Financial Status Reports submitted to the Department of Homeland Security.

>Puerto Rico’s Management of Homeland Security Grant Program Awards for Fiscal Years 2009 Through 2011 		2014
OIG-14-03-D The California Governor’s Office of Emergency Services (Cal OES), a FEMA grantee, awarded the County $6,214,400 for costs resulting from storms, flooding, debris flows, and mudslides from March 29, through April 16, 2006.1 The award provided 75 percent FEMA funding for 17 large projects and 26 small projects.2 Our audit covered the period from March 29, 2006 to September 6, 2013. We audited 7 large and 16 small projects totaling $4,628,127 (see exhibit). As of the date of this report, Cal OES was in the process of reviewing the County’s final claim.

>Santa Cruz County, California, Generally Followed Regulations for Spending FEMA Public Assistance Funds 		2014

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

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