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FEMA’s Incorrect Decisions to Replace Rather than Repair Facilities in Cedar Rapids, Iowa Cost Taxpayers Over $12 Million

Executive Summary

We audited Public Assistance grant funds awarded to the City of Cedar Rapids, Iowa (City) (Public Assistance Identification Number 113-12000-00). Our overall audit objective was to determine whether the City accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. The specific objective of this phase of the audit was to determine whether FEMA (1) correctly applied the "50 Percent Rule" when deciding to replace, rather than repair, City facilities, and (2) properly approved facility relocations.

Report Number

OIG-14-145-D

Issue Date

09/17/2014

Document File

OIG_14-145-D_Sep14.pdf

DHS Agency

FEMA

Oversight Area

Disaster Recovery

Fiscal Year

2014

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