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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
OIG-14-136-D Our audit objective was to determine whether the City's policies, procedures, and business practices are adequate to account for and expend Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. We conducted this audit early in the Public Assistance process to identify areas where the City may need additional technical assistance or monitoring to ensure compliance. In addition, by undergoing an audit early in the grant cycle, grant recipients have the opportunity to correct non-compliance with Federal regulations before they spend the majority of their funding.

>The City of Albuquerque, New Mexico, Needs Assistance to Ensure Compliance with FEMA Public Assistance Grant Requirements 		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-14-03-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
OIG-14-141-D Our audit objective was to determine whether the Department’s policies, procedures, and business practices are adequate to account for and expend Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. We conducted this audit early in the Public Assistance process to identify areas where the Department may need additional technical assistance or monitoring to ensure compliance. In addition, by undergoing an audit early in the grant cycle, grant recipients have the opportunity to correct non-compliance with Federal regulations before they spend the majority of their funding. It also allows them the opportunity to supplement deficient documentation or locate missing documentation before too much time elapses.

>New York City Department of Correction Has Adequate Policies, Procedures, and Business Practices in Place to Effectively Manage FEMA Public Assistance Grant Funds 		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-14-04 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-14-143-D Our audit objective was to determine whether the Village’s policies, procedures, and business practices are adequate to account for and expend Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. We conducted this audit early in the Public Assistance process to identify areas where the Village may need additional technical assistance or monitoring to ensure compliance. In addition, by undergoing an audit early in the grant cycle, grant recipients have the opportunity to correct non-compliance with Federal regulations before they spend the majority of their funding. It also allows them the opportunity to supplement deficient documentation or locate missing documentation before too much time elapses.

>The Village of Corrales, New Mexico, Needs Assistance to Ensure Compliance with FEMA Public Assistance Grant Requirements 		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-14-06 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-14-145-D 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.

>FEMA’s Incorrect Decisions to Replace Rather than Repair Facilities in Cedar Rapids, Iowa Cost Taxpayers Over $12 Million 		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-14-07-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-14-146-D The County received a Public Assistance award of $6.2 million from the Georgia Emergency Management Agency (Georgia), a FEMA grantee, for damages resulting from tornadoes and strong winds, which occurred in April 2011. The award provided 75 percent FEMA funding for debris removal activities and emergency protective measures. The award consisted of 5 large projects and 14 small projects

>Catoosa County, Georgia, Effectively Managed FEMA Public Assistance Grant Funds Awarded for Severe Storms and Flooding in April 2011 		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-14-08-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-14-148-D he Louisiana Governor’s Office of Homeland Security and Emergency Preparedness (Louisiana), a FEMA grantee, awarded the Foundation $11.2 million for damages resulting from Hurricane Katrina, which occurred on August 29, 2005. The award provided 100 percent funding for 12 large projects.1 The audit covered the period August 29, 2005, through January 9, 2014, the cutoff date of our audit, and included a review of 12 large projects totaling $11.2 million, or all projects (see Exhibit, Schedule of Projects Audited).2 At the time of our audit, the Foundation had completed all 12 projects and had claimed $5.3 million, but had not requested any projects be closed. Therefore, all of the projects remained open.

>FEMA Should Disallow $9.6 Million of Disaster-Related Costs Incurred by the University of New Orleans Research and Technology Foundation, New Orleans, Louisiana 		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-14-10-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-14-149-D We audited Public Assistance grant funds awarded to the East St. Tammany Events Center (Center) in Slidell, Louisiana, (Public Assistance Identification Number 103-USUFP-00). Our audit objective was to determine whether the Center accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. The Louisiana Governor’s Office of Homeland Security and Emergency Preparedness (Louisiana), a FEMA grantee, awarded the Center $3.7 million ($2.8 million after insurance reductions) for damages resulting from Hurricane Katrina, which occurred on August 29, 2005. The award provided 100 percent funding for four large and nine small projects. 1 The audit covered the period August 29, 2005, through July 31, 2014, the cutoff date of our audit, and included a review of all projects, or 100 percent of the total award (see Exhibit, Schedule of Projects Audited). As of our cutoff date, the Center had claimed $2.7 million and had completed all projects.

>East St. Tammany Events Center Generally Followed Regulations for Spending FEMA Public Assistance Funds 		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-14-11-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-14-150-D We audited Hazard Mitigation Grant Program (HMGP) funds the Federal Emergency Management Agency (FEMA) awarded to the State of Louisiana from September 2005 through March 2014. Our objectives were to determine (1) the amount of HMGP funds FEMA authorized; (2) the amount of HMGP funds FEMA obligated; and (3) the progress the Governor’s Office of Homeland Security and Emergency Preparedness (Louisiana), a FEMA grantee, is making in closing approved HMGP grants.

>FEMA and the State of Louisiana Need to Accelerate the Funding of $812 Million in Hazard Mitigation Grant Program Funds and Develop a Plan to Close Approved Projects ( 		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-14-12-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-14-152-D Our audit objective was to determine whether the Utility District accounted for and expended Federal Emergency Management Agency (FEMA) funds according to Federal regulations and FEMA guidelines. The Utility District received a Public Assistance grant award of $2.5 million from the Mississippi Emergency Management Agency (Mississippi), 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 three large projects and six small projects.

>West Jackson County Utility District, Mississippi, Effectively Managed FEMA Public Assistance Grant Funds Awarded for Hurricane Katrina Damages 		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-14-14 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-14-147 HSGP guidance requires a state administrative agency to administer and manage grant funding awarded under the HSGP. According to the District of Columbia Homeland Security and Emergency Management Agency (DCHSEMA), in March 2007, it was designated as the state administrative agency for HSGP. As such, DC HSEMA is responsible for managing the SHSP and UASI grants in accordance with established Federal guidelines. DC HSEMA was allocated SHSP grant funds for the District of Columbia, as well as UASI grant funds for the National Capital Region (NCR). During fiscal years (FYs) 2010 through 2012, FEMA awarded the DC HSEMA SHSP and UASI grant funds totaling about $189 million. Figure 1 illustrates the UASI funding the NCR received and the SHSP funding the District of Columbia received over the 3 year period. UASI funding for the NCR averaged about $57 million per year during FYs 2010 through 2012, the period covered by our audit. The District of Columbia received its highest level of SHSP funding in FY 2010, but faced a decline of more than $7 million from FYs 2010 to 2012

>District of Columbia’s Management of Homeland Security Grant Program Awards for Fiscal Years 2010 Through 2012 		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-14-16 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-14-151 We audited the Federal Emergency Management Agency’s (FEMA) Logistics Supply Chain Management System program. According to FEMA, the Logistics Supply Chain Management System replaced its earlier logistics operations systems to automate and track distribution better and deliver emergency supplies more dependably. FEMA also intended for the system to help track supplies provided by partners in other Federal agencies; nongovernmental organizations; state, local, and tribal governments; and the private sector. Our audit objective was to determine whether FEMA’s Logistics Supply Chain Management System is able to support Federal logistics operations effectively in the event of a catastrophic disaster. After spending about $247 million over 9 years, FEMA cannot be certain that its supply chain management system will be effective during a catastrophic disaster. FEMA estimated that the life cycle cost of the system would be about $556 million—$231 million more than the original life cycle cost estimate. According to FEMA, the Logistics Supply Chain Management System became fully operational in January 2013, which was about 19 months behind schedule. However, the system could not perform as originally planned. Specifically, it cannot interface with the logistics management systems of FEMA’s partners, nor does FEMA have real time visibility over all supplies shipped by its partners. As of March 2014, the Logistics Supply Chain Management System still had not achieved full operational capability. We attribute these deficiencies to inadequate program management and oversight by the Department of Homeland Security (DHS) and FEMA. As a result, FEMA may not be able to efficiently and effectively aid survivors of catastrophic disaster.

>FEMA’s Logistics Supply Chain Management System May Not Be Effective During a Catastrophic Disaster 		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
DS-13-14 We interviewed FEMA, SCD,and DDC officials; reviewed judgmentally selected project costs (generally based on dollar value); and performed other procedures considered necessary to accomplish our objective. We did not assess the adequacy of the DDC’s internal controls applicable to grant activities because it was not necessary to accomplish our audit objective. However, we did evaluate fiscal controls, accounting procedures, and whether DDC had a system to account for expenditures on a project ‐ by ‐project basis, in order to determine compliance with governing criteria in effect at the time of the disaster.

>FEMA Should Recover $4.2 Million of Public Assistance Grant Funds Awarded to the Department of Design and Construction, Honolulu, Hawaii 		2013
OIG-13-87 We performed an audit of the Federal Emergency Management Agency’s (FEMA) privacy stewardship. Our audit objectives were to determine whether FEMA’s plans and activities instill a culture of privacy that protects sensitive personally identifiable information and whether FEMA ensures compliance with Federal privacy laws and policies. FEMA has made progress in implementing plans and activities to instill a culture of privacy. Specifically, it has established a privacy office that, among other functions, prepares reports on FEMA’s privacy activities to the Department of Homeland Security Privacy Office, reviews suspected privacy incidents, and oversees FEMA’s privacy training. However, FEMA faces a number of challenges in ensuring that personally identifiable information is protected. Specifically, it needs an accurate inventory of its information technology systems that impact privacy. In addition, FEMA needs to complete required privacy compliance analyses, including privacy threshold analyses, privacy impact assessments, and system of records notices, for 430 information technology systems that were reported as unauthorized.

>Federal Emergency Management Agency Privacy Stewardship 		2013
DA-13-09 The Authority received a PA award totaling S2.9 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 and permanent repairs to buildings and facilities. The award consIsted of 10 large projects and 8 5mall projects. We audited four large projects with awards totaling $2.3 million (see Exhibit. Schedule of Projects Audited). The audit covered the period of August 29, 2005, 10 April 19, 2012, during which the Authority received $2.3 millionIn FEMA funds for the four projects, At the time of our audit , the Authority had completed work on all awarded projects and had submitted a final claim to the State for all project expenditures.

>FEMA Should Recover $1.9 Million of Public Assistance Grant Funds Awarded to the Hancock County Utility Authority — Hurricane Katrina 		2013
OIG-13-01 The Federal Emergency Management Agency (FEMA) requested that we audit the grant (EMW-2009-FC-06054R) to Volunteer Fire and Rescue of Harrison Township (Fire and Rescue). FEMA asked for the audit to help resolve concerns over delays by Fire and Rescue in initiating the project and allegations about the size and location of the project and the award of construction contracts. Fire and Rescue requested and received a grant of $1,149,490 for construction of a new fire station. The grant specified a period of performance from September 25, 2009, to September 24, 2012. As of January 23, 2012, Fire and Rescue had broken ground for the new station and had incurred costs of $76,591 for plans, building materials, and other initial project costs. Fire and Rescue has billed for and received from FEMA reimbursement of $10,000.

>Costs Incurred by Volunteer Fire and Rescue of Harrison Township, IN, Under Station Construction Grant Number EMW 2009 FC 06054R 		2013
DD-13-15 On August 29, 2005, the President declared Hurricane Katrina a major disaster for the State of Louisiana. At the time, Hurricane Katrina was the costliest and one of the deadliest hurricanes in U.S. history. Hurricane Katrina’s high winds, flooding, and massive storm surge breached the New Orleans levee system leaving 80 percent of the city flooded. Three weeks later, Hurricane Rita, a major hurricane in its own right, struck southwestern Louisiana heightening the recovery challenges that disaster survivors, GOHSEP, and FEMA faced.

>State of Louisiana Needs a Strategy To Manage Hurricanes Katrina and Rita Public Assistance Grants More Effectively 		2013
DD-13-09 The facility is a three-turbine hydroelectric generating plant that began operation in 1986. It produced a small amount of the City’s total commercial and residential electrical needs. From 1997 through early 2007, the City hired North American Hydro to operate and maintain the facility. The facility has been inactive since January 2007, when frazil river ice damaged the trash racks and straightening vanes of two of the three turbine generators.1 In June 2008, 17 months following the ice damage, a federally declared flooding disaster caused severe damage to the facility. Before the January 2007 ice damage, the 21-year-old facility needed significant capital expenditures to continue operating efficiently over the long term. Also, according to the City’s hydroelectric consultants, the facility generally produced about 20 percent less electricity than expected because its design allows it to capture available water flow only about 35 percent of the time.

>FEMA Should Recover $13.8 Million in FEMA Public Assistance Funds Awarded to Cedar Rapids, Iowa, for Ineligible Hydroelectric Plant 		2013
DA-13-10 The City received an award of $233.9 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. However, we limited the scope of our audit to debris removal and emergency protective measures (Categorie5 A and B), for which the City was awarded $86.6 million. Under Categories A and B, the award included 78 large and 73 small projects.

>FEMA Should Recover $8.5 Million of Public Assistance Grant Funds Awarded to the City of Gulfport, Mississippi, for Debris Removal and Emergency Protective Measures – Hurricane Katrina 		2013
OIG-13-02 The American Recovery and Reinvestment Act of 2009 (Recovery Act), as amended, appropriated $210 million to the Federal Emergency Management Agency (FEMA) for competitive grants for modifying, upgrading, or constructing non-Federal fire stations. On September 25, 2009, FEMA awarded a grant of $4,007,374 to Snoqualmie Pass Fire & Rescue to construct a new fire station. The grant specified a period of performance from September 25, 2009, to September 24, 2012. As of April 15, 2012, Snoqualmie Pass Fire & Rescue had completed the construction of the new fire station (see figure 1) and had received reimbursements of $4,007,374 from FEMA for project design, engineering, construction, and management.

>Costs Claimed by Snoqualmie Pass, WA, Fire & Rescue Under Fire Station Construction Grant Number EMW-2009-FC-02883R 		2013
OIG-13-124 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 in New York to Hurricane Sandy 		2013
DD-13-10 As a result, of three major disasters the President declared between June 2001 and January 2006 in the State of Texas, the four subgrantees listed in table 1 applied for and received HMGP grant awards from TDEM, a FEMA grantee, between January 2003 and March 2008. These grant awards were for mitigation projects that FEMA approved to (1) relocate and replace critical electrical and mechanical systems above flood elevations and protect basements with perimeter flood protection, (2) acquire and remove residential properties to mitigate future losses, (3) build residential safe rooms, and (4) construct a drainage improvement structure to mitigate future flooding losses.

>FEMA Region VI Should Ensure the Cost Effectiveness of Texas Hazard Mitigation Grant Projects 		2013
OIG-13-41 The Commonwealth was awarded approximately $32 million in State Homeland Security Program (SHSP) and Urban Areas Security Initiative (UASI) grant funds over fiscal years (FYs) 2008, 2009, and 2010. Appendix A provides details of the objectives, scope, and methodology for this audit. During FYs 2008 through 2010, the Louisville UASI was awarded $1.4 million, $2.2 million, and $2.2 million, respectively. A FEMA official said that Kentucky did not score high enough on the UASI risk formula to receive funding in FYs 2011 or 2012.

>Kentucky’s Management of State Homeland Security Program and Urban Areas Security Initiative Grants Awarded Fiscal Years 2008-2010 		2013
DA-13-01 Our audit objective was to determine whether the Town accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. As of November 7, 2011, the Town received a PA award of $2.5 million from the Alabama Emergency Management Agency (State), a FEMA grantee, for damages resulting from Tropical Storm Ida, which occurred in November 2009. The award provided 75 percent FEMA funding for debris removal activities and repairs to roads and park facilities. The award consisted of three large and seven small projects.

>FEMA Should Deobligate $226,096 of Unneeded Public Assistance Grant Funds Awarded to the Town of Dauphin Island, Alabama – Tropical Storm Ida 		2013
OIG-13-90 In FY 2012, we issued 59 audit reports on grantees and subgrantees awarded FEMA PA and HMGP funds between November 2002 and December 2009 as a result of 31 presidentially declared disasters in 16 States and 1 U.S. Territory.1 The objective of those 59 audits was to determine whether the grantees and subgrantees accounted for and expended FEMA funds according to Federal regulations and FEMA guidelines. Our HMGP audit objectives also included determining whether the projects met FEMA eligibility requirements and project management complied with applicable regulations and guidelines.

>Capping Report: FY 2012 FEMA Public Assistance and Hazard Mitigation Grant and Subgrant Audits 		2013
DD-13-06 The louisiana Governor's Office of Homeland Security and Emergency Preparedness (GOHSEP), a FEMA grantee, awarded the Parish $63.2 million for damages resulting from Hurricane Rita, which occurred on September 24, 200S The award provided 100 percent FEMA funding for 126 large projects and 213 small projects. The audit covered the period September 24, 2005, through November 28, 2012, the cutoff date of our audit, and included a detailed review of 52 projects totaling $45.6 million, or 72 percent of the total award, and a limited review of insurance issues and costs related to one architectural and engineering firm.

>FEMA Should Recover $6.7 Million of Ineligible or Unused Funds Awarded to Cameron Parish, Louisiana, for Hurricane Rita 		2013
DA-13-02 Our audit objective was to determine whether the Town accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines, As of November 11, 2011, the Town had received PA awards totaling $5.5 million from the Alabama Emergency Management Agency (State), a FEMA grantee, for damages resulting from hurricanes Gustav and Ike, which occurred in August and September 2008, respectively. The awards provided 75 percent FEMA funding for debris removal activities and repair of damaged roads and culverts. Table 1 identifies the specifics for each disaster.

>FEMA Should Recover $2.8 Million of Public Assistance Grant Funds Awarded to the Town of Dauphin Island, Alabama – Hurricanes Gustav and Ike 		2013
DA-13-15 We are currently auditing $3.4 million of a $4.1 million hazard mitigation grant awarded to George County, Mississippi (County) (FIPS Code 039-99039-00) by the Mississippi Emergency Management Agency (State). The $3.4 million we are auditing provided 100 percent funding for the construction of two emergency shelters in the County. The State pro~ided the Federal Emergency Management Agency (FEMA) grant monies from Hazard Mitigation Grant Program (HMGP) funds made available to the State following Hurricane Katrina. Our overall audit objective is to determine whether the County accounted for and expended the hazard mitigation grant funds accordingto Federal regulations and FEMA guidelines.

>Contract Dispute Delaying Hurricane Shelters at George County, Mississippi: Interim Report on FEMA Hazard Mitigation Grant Program Funds Awarded to George County, Mississippi 		2013
DD-13-07 The Louisiana Governor's Office of Homeland Security and Emergency Preparedness (GOHSEP), a FEMA grantee, awarded the School Board $6,58 million for damages resulting from three federally declared disasters: • Hurricane Katrina (1603-DR-LA). which occurred August 29, 2005 • Hurricane Gustav (1786-DR-LA), which occurred September 2, 2008 • Hurricane Ike (1792-DR-LA), which occurred September 13, 2008. The audit covered the period August 29, 2005, through November 3, 2011, the cutoff date of our audit, and included a review of 16 large and 10 small projects totaling $6.16 million, or 94 percent of the total awards.

>FEMA Should Recover $881,956 of Ineligible Funds and $862,983 of Unused Funds Awarded to St. Charles Parish School Board, Luling, Louisiana 		2013
OIG-13-08 Regis & Associates, PC performed an audit of the State of Illinois’ management of the Department of Homeland Security’s Urban Areas Security Initiative grants for Fiscal Years 2006 through 2008. The audit was performed in accordance with Contract Number TPD-FIGBPA-07014; Task Order 0001, dated September 29, 2009. This report presents the results of the audit, and includes recommendations to help improve the State of Illinois’ management of the audited Urban Areas Security Initiative grants.

>The State of Illinois’ Management of Urban Areas Security Initiative Grants Awarded During Fiscal Years 2006 Through 2008 		2013

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

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