A severe influenza pandemic presents a tremendous challenge, which may affect millions of Americans, cause significant illnesses and fatalities, and substantially disrupt our economic and social stability. It is DHS’ responsibility to ensure it is adequately prepared to continue critical operations in the event of a pandemic. In 2006, Congress appropriated $47million in supplemental funding to DHS for necessary expenses to plan, train, and prepare for a potential pandemic. DHS reported that it spent this funding on personal protective equipment, pandemic research, exercises, and medical countermeasures. The Department and components purchased personal protective equipment and medical countermeasures (specifically, antiviral medical countermeasures) to reduce potential effects of a pandemic and ensure the workforce can continue operations. We conducted an audit of the DHS pandemic preparedness efforts to determine if DHS effectively manages its pandemic preparedness supply of personal protective equipment and antiviral medical countermeasures.