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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
DA-13-22 Our audit objective was to determine whether the County accounted for and expended Federal Emergency Management Agency (FEMA) funds according to Federal regulations and FEMA guidelines. The County received a Public Assistance grant award totaling $40.1 million from the Florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Hurricane Frances, which occurred in September 2004. The award provided 100 percent FEMA funding for the first 72 hours of emergency protective measures and debris removal activities, and 90 percent funding thereafter for these two activities. The award also provided 90 percent FEMA funding for permanent repairs to buildings, roads, and recreational facilities. The award consisted of 88 large projects and 222 small projects.

>FEMA Should Recover $1.6 Million of Public Assistance Grant Funds Awarded to Palm Beach County, Florida – Hurricane Frances 		2013
DA-13-24 Our audit objective was to determine whether the County accounted for and expended Federal Emergency Management Agency (FEMA) funds according to Federal regulations and FEMA guidelines. The County received a Public Assistance grant award totaling $47.9 million from the florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Hurricane Jeanne, which occurred in September 2004. The award provided 100 percent FEMA funding for the first 72 hours of emergency protective measures and debris removal activities, and 90 percent funding thereafter for these two activities. The award also provided 90 percent FEMA funding for permanent repairs to buildings, roads, and recreational facilities. The award consisted of 63 large projects and 173 small projects.

>FEMA Should Recover $951,221 of Public Assistance Grant Funds Awarded to Palm Beach County, Florida – Hurricane Jeanne 		2013
DA-13-21 Our audit objective was to determine whether the County accounted for and expended Federal Emergency Management Agency (FEMA) funds according to Federal regulations and FEMA guidelines. The County received a Public Assistance grant award totaling $5.1 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, roads, and recreational facilities. The award consisted of 4 large projects and 13 small projects.

>Palm Beach County, Florida, Appropriately Expended $4.8 Million of FEMA Public Assistance Funds Awarded for Beach Renourishment Activities Under Tropical Storm Fay 		2013
OIG-13-102 In 2012, FEMA announced that it would no longer use park models as a housing option, and instead would use only manufactured housing certified by the U.S. Department of Housing and Urban Development. Unless FEMA takes actions to ensure that it maintains the ability to use temporary housing units similar in size to the park model, this decision will increase program costs by tens of millions of dollars annually, and may hinder FEMA’s ability to provide shelter to disaster survivors quickly. In reacting to the decision, FEMA field staff expressed concerns to us about their ability to house disaster survivors quickly and cost effectively. Further, FEMA officials said that many homeowners prefer units that can fit on their home sites, because it allows them to remain on their own property near their places of employment and schools while they rebuild their homes.

>Unless Modified, FEMA’s Temporary Housing Plans Will Increase Costs by an Estimated $76 Million Annually 		2013
OIG-13-100 The Administrator was authorized to waive a debt if the excessive payment was based on FEMA error; there was no fault by the debtor; collection of the debt was against equity and good conscience; and the debt did not involve fraud, a false claim, or misrepresentation by the debtor or others with an interest in the claim. FEMA was authorized to grant a waiver to eligible debtors with an adjusted gross income less than or equal to $90,000 and, subject to certain conditions, only a partial waiver to those with an adjusted gross income greater than $90,000. DARFA directed the Department of Homeland Security (DHS) Inspector General to report on the cost‐effectiveness of FEMA’s efforts to recoup improper payments. This is the last in a series of six reports issued every 3 months through June 2013.

>FEMA’s Efforts To Recoup Improper Payments in Accordance With the Disaster Assistance Recoupment Fairness Act of 2011 (6) 		2013
DA-13-20 Our audit objective was to determine whether Kenergy accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. Kenergy received a Public Assistance award totaling $31.2 million from the Kentucky Division of Emergency Management (State), a FEMA grantee, for damages resulting from a severe winter storm, which occurred in January 2009. The award provided 75 percent FEMA funding for debris removal activities, emergency protective measures, and permanent repairs to the electrical distribution system. The award consisted of three large projects and one small project.

>FEMA Should Recover $3.8 Million of Public Assistance Grant Funds Awarded to Kenergy Corporation, Henderson, Kentucky 		2013
DS-13-10 Our audit objective Is to determine whether the County accounted for and expended FEMA PA grant funds according to federal regulation and FEMA guide lines. The california Emergency Managemenl Agency (Cal EMA), a FEMA grantee, awarded t he County $54.9 million for costs resulting from storms, flooding. debris flows, and mudslides during the period of Decemher 27, 2004, through January 11, 2005. The award provided 75 percent FEMA funding for 143 large projects and 3S small projects. Our audit covered the period from December 27, 2004, to January 29, 2013. We are in the process of auditing a total of 108 large projects, with total awarded funding of $44.S million. We are comprehensively auditing 12 of those projects-with total awarded funding of $17.0 million- and auditing 96 projects - with total awarded funding of $27.8 miliion- exclusively for funds that can be deobligated and put to better use.

>Unneeded Funding and Management Challenges Associated with the FEMA Grant Awarded to Los Angeles County, California: Third Interim Report 		2013
DA-13-19 Our 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 City received Public Assistance grant awards totaling $5.6M from the Florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Hurricanes Frances and Jeanne, which occurred in September 2004. The awards provided 100 percent FEMA funding for the first 72 hours of emergency protective measures and debris removal activities and 90 percent funding thereafter for those two activities.

>FEMA Should Recover $401,046 of Public Assistance Grant Funds Awarded to the City of Palm Beach Gardens, Florida — Hurricanes Frances and Jeanne 		2013
DA-13-17 Our audit objective was to determine whether the City accounted for and expended Feder~1 Emergency Management Agency (FEMA) funds according to Federal regulations and FEMA guidelines. The City received a Public Assistance grant award of $5.3 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 9 large projects and n small projects.

>FEMA Should Recover $3.5 Million of Public Assistance Grant Funds Awarded to the City of Gautier, Mississippi - Hurricane Katrina 		2013
DA-13-18 Our audit objective was to determine whether the Utility accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. The Utility received a Public Assistance award of $17.1 million from the Florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Hurricane Charley, which occurred in August 2004. The award provided 90 percent FEMA unding for debris removal activities, emergency protective measures, repair oft he electric transmission and distribution system, repair/replacement of buildings and equipment, and other disaster related activities. The award consisted of 231arge projects and 23 small projects.

>FEMA Should Recover $4.1 Million of Public Assistance Grant Funds Awarded to Orlando Utilities Commission — Hurricane Charley ( 		2013
DA-13-16 The City received a Public Assistance grant award of $3.3 million from the Florida Division of Emergency Management (State), FEMA grantee, for damages resulting from Hurricane Wilma, which occurred in October 2005. The award provided 100percent FEMA funding for debris removal activities, emergency protective measures, and permanent repairs to buildings and other facilities. The award consisted of 9 large projects and 16 small projects. We audited four large projects and six small projects with awards totaling $2.5M. The audit convered the period October 24, 2005, to April 16, 2012, during which the City received $2.5 million of FEMA funds. 2004. The award provided 100 percent FEMA

>FEMA Should Recover $129,248 of Public Assistance Grant Funds Awarded to City of Palm Beach Gardens, Florida – Hurricane Wilma Activities 		2013
OIG-13-94 In late August 2011, Hurricane Irene made landfall in Puerto Rico and again over eastern North Carolina’s Outer Banks. While traveling up the Atlantic coastline into Vermont, Hurricane Irene caused at least 34 fatalities and disrupted power to more than a million people. In the first 2 weeks of September 2011, Tropical Storm Lee, a slow-moving storm, struck many of the same areas affected by Hurricane Irene and caused severe local flooding, including floods of historic proportions.

>FEMA Deployed the Appropriate Number of Community Relations Employees in Response to Hurricane Irene and Tropical Storm Lee 		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
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-13-10 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
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
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
OIG-13-86 Internal control deficiencies that are considered significant deficiencies were reported, as required, in the Independent Auditors’ Report, dated Novemb er 14, 2012, which was included in the DHS FY 2012 Annual Financial Report. We do not require management’s response to the recommendations. The independent public accounting firm KPMG LLP conducted the audit of DHS’ FY 2012 financial statements and is responsible for the attached man agement letter dated November 14, 2012, and the conclusions expressed in it. We do not express opinions on DHS’ financial statements or internal co ntrol, nor do we provide conclusions on compliance with laws and regulations.

>National Flood Insurance Program’s Management Letter for FY 2012 DHS Consolidated Financial Statements Audit (Redacted) 		2013
OIG-13-85 Hurricane Sandy made landfall on October 29, 2012, near Atlantic City, New Jersey. The storm was the second largest Atlantic hurricane on record, with a diameter of tropical storm force winds spanning more than 900 miles, and it affected one of the most densely populated areas in the northeastern United States. The storm affected coastal and inland communities resulting in loss of life, major flooding, structural damage, and power loss to more than 8.5 million homes and businesses, directly affecting more than 17 million individuals. The President declared a disaster for New Jersey and for New York on October 30, 2012. Because of the devastation caused by the storm and the impacted population, the President provided direction that all Federal agencies were to lean forward and “cut through” bureaucracy and red tape in efforts to expedite response aid to survivors.

>The State of New York Needs to Sign Mission Assignments More Quickly 		2013
DS-13-09 Our audit objective was to determine whether the Central Region accounted for and expended FEMA PA grant funds according to Federal regulations and FEMA guidelines. The Alaska Division of Homeland Security and Emergency Management (ADHSEM), a FEMA grantee, awarded the Central Region $1,979,312 for costs resulting from damages from severe storms, flooding, landslides, and mudslides during the period from August 15 through 25, 2006. The award provided 75 percent FEMA funding for six large projects and two small project5, Our audit covered the period from August 15, 2006, to January 23, 2013. We audited all six large projects, with a total awarded cost of $1,927,140.

>The Alaska Department of Transportation and Public Facilities, Central Region, Did Not Properly Account for and Expend $1.5 Million in FEMA Public Assistance Grant Funds 		2013
OIG-13-84 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 Hurricane Isaac in Louisiana Was Effective and Efficient 		2013
OIG-13-83 The American Recovery and Reinvestment Act of 2009, as amended (Recovery Act), appropriated $610 million to the Federal Emergency Management Agency (FEMA). Of that amount, the Recovery Act allocated $150 million for Public Transportation Security Assistance and Railroad Security Assistance (Transit Grants) under sections 1406 and 1513 of the Implementing Recommendations of the 9/11 Commission Act of 2007, as amended (hereinafter referred to as Transit Security Grants).

>Costs Claimed by Metropolitan Transportation Authority of New York Under Transit Security Grants 		2013
DD-13-08 We audited Public Assistance grant funds awarded to ARK Valley Electric Cooperative(Cooperative) in Kansas (Public Assistance Identification Number OOO-UEBOK-OO). Our audit objective was to determine whether the Cooperative accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. The Kansas Division of Emergency Management (KDEM). a FEMA grantee, awarded the Cooperative $48.5 million for damages resulting from severe winter storms that occurred December 6 through 19, 1007. The award provided 75 percent funding for permanent work (Category F) and emergency protective measures (Category B) for eight projects (one sma11 and seven large). Of the seven large projects, three were improved projects. The audit covered the period December 6, 2007, to September 16, 2011, the cutoff date of our audit, and included a detailed review of projects totaling $48.5 million, or 100 percent of the total award.

>FEMA Should Disallow $4.1 Million of the $48.5 Million Public Assistance Grant Awarded to ARK Valley Electric Cooperative, Kansas 		2013
DS-13-08 The County received a PA award of $7.5 million from the State of Arizona Division of Emergency Management (ADEM), a FEMA grantee, for damages resulting from severe storms and flooding. which occurred from July 25 to August 4, 2006, The award provided 75 percent FEMA funding for 28 large and 19 small projects: The audit covered the period from July 25, 2006, t o February 19, 2013. We audited seven large projects with award amounts totaling $4. 1 million and project charges totaling $3.5 miIlion. We also performed a limited review of one small project and 16 1arge projects with award amount totaling $2.3 million and project charges totaling $ 1.8 million, to identify any unused funds that should be deobligated and put to better use.

>FEMA Needs To Deobligate $1.1 Million in Unneeded Funding and Disallow $52,812 in Unsupported Costs Associated With the FEMA PA Grant Awarded toPima County, Arizona 		2013
OIG-13-77 In 2011, State Governors praised the Federal Emergency Management Agency (FEMA) for the Federal response to Hurricane/Tropical Storm Irene. FEMA won high marks for providing support for recovery to localities along the Atlantic seaboard from Puerto Rico to Maine. Notwithstanding the compliments from the recipient States for the support provided, FEMA has the opportunity going forward to take advantage of substantial cost savings and improve internal controls over consumable materials purchased by the temporary field offices that support response and recovery efforts.

>FEMA Can Improve Its Purchase Controls at Joint Field Offices 		2013
OIG-13-75 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012 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 herein as the “fiscal year (FY) 2012 financial statements”). The objective of our audit was to express an opinion on the fair presentation of these financial statements. We were also engaged to examine the Department’s internal control over financial reporting of the FY 2012 financial statements, based on the criteria established in Office of Management and Budget (OMB), Circular No. A-123, Management’s Responsibility for Internal Control, Appendix A.

>Federal Emergency Management Agency’s Management Letter for FY 2012 DHS Consolidated Financial Statements Audit 		2013
OIG-13-72 The audit objectives were to determine whether the State of Mississippi distributed and spent State Homeland Security Program 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 State’s ability to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other man-made disasters. The Federal Emergency Management Agency (FEMA) awarded the State of Mississippi approximately $19.3 million in State Homeland Security Program grants during fiscal years 2008 through 2010.

>Mississippi’s Management of State Homeland Security Program Grants Awarded During Fiscal Years 2008 Through 2010 		2013
DS-13-07 The California Emergency Management Agency (Cal EMAl, a FEMA grantee, awarded the County $54.9 million for costs resulting from storms, flooding, debris flows, and mudslides during the period of December 27, 2004, through January 11, 2005.' The award provided 75 percent FEMA funding for 143 large projects and 35 small projects.' Our audit covered the period from December 27, 2004, to August 15, 2012. We are in the process of auditing a total of 108 large projects, with total awarded funding of $44.8 million. We are comprehensively auditing 12 of those projects-with total awarded funding of $17.0 million-and auditing 96 projects-with total awarded funding of $27.8 million-exclusively for funds that can be deobligated and put to better use.

>LA County Charges FEMA for Unauthorized Fringe Benefits Costs: Second Interim Report on FEMA PA Grant Funds FEMA Disaster Number 1577-DR-CA 		2013
OIG-13-73 The American Recovery and Reinvestment Act of 2009, as amended (Recovery Act) appropriated $610 million to the Federal Emergency Management Agency(FEMA) for emergency food and shelter, public transit and port security assistance, and construction of non ‐federal fire stations. FEMA awarded $150 million of that amount in port security grants to 214 ports, port authorities, ferry systems, and other eligible entities.

>Costs Claimed by Kinder Morgan Liquid Terminals LLC Under Port Security Grants Awarded by the Federal Emergency Management Agency 		2013
OIG-13-74 The objectives of the audit were to determine whether the State of North Carolina distributed and spent State Homeland Security Program and Urban Area Security Initiative grant funds (1) effectively and efficiently, and (2) in compliance with applicable Federal laws and regulations, as well as with DHS guidelines governing the use of such funding. We also addressed the extent to which funds enhanced the State of North Carolina’s and the Charlotte Urban Area’s ability to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The State of North Carolina received grant awards of approximately $61 million in State Homeland Security Program and Urban Areas Security Initiative grant funds for fiscal years 2008 through 2010.

>North Carolina’s Management of Homeland Security Program Grants Awarded During Fiscal Years 2008 Through 2010 		2013
DS-13-06 The Alaska Division of Homeland Security and Emergency Management (ADHSEM), a FEMA grantee, awarded the Department $1.273,176, primarily related to damages resulting from severe storms, flooding. mudslides, and rockslides during the period from October 8 through 13, 2006. The award provided 75 percent FEMA funding for four large projects and one small project.' Our audit covered the period from October 8, 2006, to January 9, 2013. We audited four of the five projects with, charges totaling $958,288. As of January 2013, the Department had not submitted a final costs daim for one large project.

>FEMA Improperly Applied the 50 Percent Rule in Its Decision To Pay the Alaska Department of Natural Resources To Replace a Damaged Bridge 		2013
DA-13-14 The City received a Public Assistance award of $3.9 million from the Georgia Emergency Management Agency (State), a FEMA grantee, for damages resulting from severe storms and tornadoes, which occurred in May 2008. The award provided 7S percent FEMA funding for debris removal activities and emergency protective measures. The award consisted of large projects and 17 small projects.

>The City of Macon, Georgia, Successfully Managed FEMA Public Assistance Funds Awarded for Severe Storms in May 2008 FEMA Disaster Number 1761-DR-GA 		2013
OIG-13-64 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012, 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 “fiscal year (FY) 2012 financial statements”). We were also engaged to audit the Department’s internal control over financial reporting of the FY 2012 financial statements. The objective of our audit engagement was to express an opinion on the fair presentation of the FY 2012 financial statements and the effectiveness of internal control over financial reporting of the FY 2012 financial statements.

>Information Technology Management Letter for the Federal Emergency Management Agency Component of the FY 2012 Department of Homeland Security Financial Statement Audit 		2013
OIG-13-23 On October 12–13, 2006, the County experienced a severe lake effect snow and ice storm. The storm was dubbed the “October Storm” and officially referred to by the National Weather Service as “Lake Storm Aphid.” The October Storm dropped up to 2 feet of snow in less than 12 hours, causing tree limbs possessing significant foliage to snap, taking down power lines, and causing considerable damage throughout northern Erie County. The State of New York declared a state of emergency for the counties affected by the storm and requested FEMA aid. On October 24, 2006, President George W. Bush declared a major disaster for Erie and the surrounding counties. The original disaster declaration limited the period to 6 months for the County to incur reimbursable debris removal and cleanup costs. The County, unable to complete the needed work, requested numerous time extensions. The time extensions eventually expired on October 24, 2008, more than 2 years after the original disaster.

>FEMA Should Recover $48 Million of Public Assistance Grant Funds Awarded to Erie County, New York – Severe Weather October 2006 (Revised) 		2013
DS-13-05 The California Emergency Management Agency (Cal EMA), a FEMA grantee, awarded the Department $8,002,596 for costs resulting from severe storms, flooding, mudslides, and landslides during the period from December 17, 2005, through January 3, 2006.' The award provided 75 percent FEMA funding for 38 large projects and 17 small projects. Our audit covered the period of December 17, 2005, to October 4, 2012. We audited 10 large projects and 2 small projects, with total awarded costs of $2,684,804.

>The California Department of Parks and Recreation Did Not Account for or Expend $1.8 Million in FEMA Grant Funds According to Federal Regulations and FEMA Guidelines ( 		2013
DA-12-14 FEMA Public Assistance Grant Funds Awarded to the City of Virginia Beach, Virginia 2012
OIG-13-51 Following Hurricanes Katrina and Rita in 2005, and other disasters up to December 31, 2010, FEMA disbursed more than $8 billion in assistance payments, some of which were later determined to have been improperly paid to individuals who were ineligible or who received duplicate payments. The debts in question arose in part because FEMA relaxed its internal controls in order to provide expedited delivery of assistance grants to displaced disaster survivors.The relaxed internal controls involved potential payments of $621.6 million to 167,488 recipients. After reviewing all of the cases, FEMA reduced the original estimate and determined that 91,178 recipients, who received more than $418.3 million, were candidates for recoupment. 1 According to FEMA, there is sufficient justification to waive the debt obligations and not to recoup payment from the other 76,310 recipients, who collectively received more than $203.3 million in disaster assistance.

>FEMA's Efforts To Recoup Improper Payments in Accordance With the Disaster Assistance Recoupment Fairness Act of 2011 (5) 		2013
DA-13-13 The District received an award of $24,8 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 protection measures, and permanent repair to buildings and facilities. The award consisted of 38 large projects and 37 small projects.

>FEMA Should Recover $3.2 Million of Public Assistance Grant Funds Awarded to the Moss Point School District - Hurricane Katrina 		2013
DA-13-12 The County received a Public Asslstance grant award totaling $3.0 million from the Georgia Emergency Management Agency (State), a FEMA grantee, for damages resulting from severe thunderstorms and strong tornado winds, which occurred in May 2008. The award provided 7S percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings and recreational facilities. The award consisted of 6 large projects and 21 small projects.

>FEMA Should Recover $34,219 From a $3.0 Million Public Assistance Grant Awarded to Bibb County, Georgia 		2013
OIG-13-43 The objectives of the audit were to determine whether the State of Connecticut distributed and spent State Homeland Security Program and Urban Areas Security Initiative grant funds effectively and efficiently and in compliance with applicable Federal laws and regulations and complied with the Department’s guidelines governing the use of funding. We also addressed the extent to which funds awarded enhanced the State’s ability to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The State received grant awards of approximately $43.9 million in State Homeland Security Program and Urban Areas Security Initiative grants for fiscal years 2008 through 2010.

>Connecticut’s Management of Homeland Security Program Grants Awarded During Fiscal Years 2008 Through 2010 		2013
DA-13-11 The City received a Public Assistance award totaling $3.0 million from the Virginia Division of Emergency Management (State), a FEMA grantee, for damage., resulting from Tropical Storm Ida and a Nor'easter, which occurred in November 2009. The award provided 75 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings and other facilities. The award comisted of 12 large projects and 71 small projects.

>FEMA Should Recover $131,064 From a $3.0 Million Public Assistance Grant Awarded to the City of Norfolk, Virginia, for Tropical Storm Ida and a Nor’easter 		2013
DS-13-04 The Alaska Division of Homeland Security and Emergency Management (ADHSEM), a FEMA grantee, awarded the Department $6S4,716 for costs due to damages from severe storms, flooding, landslide and mudslides from August 15 through 25, 2006. The award provided 75 percent FEMA funding for three large projects and four small projects. Our audit covered the period from August 15, 2006, to January 9, 2013. We audited all seven projects with incurred charges totaling $305,319. As of January 2013, the Department has not submitted final costs claimed for two large projects.

>FEMA Should Disallow $21,113 of the $654,716 in Public Assistance Grant Funds Awarded to the Alaska Department of Natural Resources, Wasilla, Alaska 		2013
OIG-13-46 On September 29, 2009, FEMA awarded a $6 million grant (number 2009-PU-R1-0176) to the Port of Los Angeles (port) for a port-wide fiber optics project.Reimbursement for eligible project costs is based on the grant agreement; Office of Management and Budget (OMB) Circular A-87, Cost Principles for State, Local and Indian Tribal Governments; and FEMA guidance. As of August 10, 2012, the Port had claimed project costs totaling $5,703,711. The costs covered the period from September 1, 2009, through June 30, 2012.

>Costs Claimed by the Port of Los Angeles Under Port Security Grant Number 2009-PU-R1-0176 		2013
OIG-13-45 The objectives of the audit were to determine if the State of Indiana distributed and spent State Homeland Security Program and Urban Areas Security Initiative grant funds effectively and efficiently and in compliance with applicable Federal laws and regulations. We also addressed the extent to which grant funds enhanced Indiana’s ability to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The audit included a review of approximately $57.3 million in State Homeland Security Program and Urban Areas Security Initiative grants awarded to Indiana during fiscal years 2008 through 2010.

>Indiana’s Management of State Homeland Security Program and Urban Areas Security Initiative Grants Awarded During Fiscal Years 2008–2010 		2013
OIG-13-44 The audit objectives were to determine whether the Commonwealth of Massachusetts distributed and spent State Homeland Security Program and Urban Areas Security Initiative 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 Commonwealth of Massachusetts’ ability to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The Commonwealth of Massachusetts was awarded approximately $122 million in State Homeland Security Program and Urban Areas Security Initiative grants during fiscal years 2008 through 2011.

>Massachusetts’ Management of Homeland Security Grant Program Awards for Fiscal Years 2008 Through 2011 		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
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
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-13-10 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
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

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

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