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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
DA-08-03 Audit of Hurricane Katrina Activities for City of Ocean Springs, MS, Public Assistance ID No. 059-53520-00, FEMA Disaster No. 1604-DR-MS 2008
DA-08-08 Audit of Hurricane Katrina Activities for City of Waveland, MS, Public Assistance ID No. 045-78200-00, FEMA Disaster No. 1604-DR-MS 2008
DA-08-05 Audit of Hurricane Katrina Activities for Jackson County, MS, Public Assistance ID No. 059-99059-00, FEMA Disaster No. 1604-DR-MS 2008
DA-07-11 Audit of Hurricane Katrina and Wilma Activities, City of Miami, FL, Public Assistance ID No. 086-45000-00, FEMA Disasters Nos. 1602 and 1609-DR-FL, 2007
DA-07-09 Audit of Hurricanes Katrina and Wilma Activities, Monroe County, FL, Public Assistance ID No. 087-99087-00, FEMA Disasters Nos. 1602 and 1609-DR-FL, Report No. 2007
DS-14-05 Audit of Kern County, California Bakersfield, California Public Assistance Identification Number 029-00000 FEMA Disaster Number 1203-DR-CA 2005
DS-05-06 Audit of Los Angeles County Department of Public Works, Alhambra, CA, Public Assistance ID No. 037-91012, FEMA Disaster No. 1008-DR-CA, Audit 2005
DD-08-01 Audit of Louisiana State Grant Management Award, Public Assistance Program 2008
DA-07-10 Audit of Personnel Costs Claimed by New York State Emergency Management Office Under FEMA Grant Programs, Audit Repoort N. 2007
DS-02-06 Audit of San Francisco Unified School District, San Francisco, CA, Public Assistance ID No. 075-91003, FEMA Disaster No. 0845-DR-CA, Audit 2002
DS-03-06 Audit of Sonoma County, Santa Rosa, CA, Public Assistance ID No. 097-00000, FEMA Disaster No. 1203-DR-CA, Audit 2003
DD-08-04 Audit of the City of Overland Park, KS, FEMA Disaster No. 1402-DR-KS, Public Assistance ID No. 091-53775-00 2004
DS-13-05 Audit of the City of San Jose, California Public Assistance ID. No. 085-68000 FEMA Disaster No. 1203-DR-CA 2005
DA-21-05 Audit of the District of Columbia Administration of Disaster Assistance Funds 2005
OIG-07-06 Audit of the Federal Emergency Management Agency's Public Assistance Grant Funds Awarded to the Macon Water Authority After Tropical Storm Alberto, 2007
OIG-06-54 Audit of the National Urban Search and Rescue Response System 2006
OIG-08-16 Audit of the State of Colorado Homeland Security Grant Program 2008
DA-25-05 Audit of the State of Florida Administration of Disaster Assistance Funds 2005
DA-17-04 Audit of the State of Massachusetts, Administration of Disaster Assistance Funds 2004
DA-26-05 Audit of the State of New Hampshire Administration of Disaster Assistance Funds 2005
DA-20-05 Audit of the State of Pennsylvania Administration of Disaster Assistance Funds 2005
DA-27-05 Audit of the State of Vermont Administration of Disaster Assistance Funds 2005
DS-04-06 Audit of the State of Washington's Department of Corrections, Olympia, WA, Public Assistance ID No. 000-UTLYX-00, FEMA Disaster No. 1361-DR-WA, Audit. 2004
DA-12-04 Audit of the State of West Virginia, Administration of Disaster Assistance Funds 2012
DS-15-05 Audit of the Ventura County Flood Control District Ventura, California Public Assistance Identification Number 111-91042 FEM Disaster Number 1008-DR-CA 2005
DS-01-06 Audit of Yakima County, Yakima, WA, Public Assistance ID No. 077-00000, FEMA Disaster No. 1100-DR-WA, Audit Report No. 2001
OIG-15-100-D We prepared this report to assist recipients of FEMA disaster assistance grants. We have updated this guide to include information on FEMA’s alternative procedures under the Sandy Recovery Improvement Act. We also added information about Title 2 CFR Part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

>Audit Tips for Managing Disaster-Related Project Costs 		2015
OIG-17-120-D The Audit Tips provides an overview of OIG responsibilities; applicable disaster assistance Federal statutes, regulations, and guidelines; the audit process and frequent audit findings; and key points to remember when administering FEMA grants.  Using this report should assist disaster assistance applicants to (1) document and account for disaster-related costs; (2) minimize the loss of FEMA disaster assistance funds; (3) maximize financial recovery; and (4) prevent fraud, waste, and abuse of disaster funds.  We have updated the report to include information on FEMA’s second edition of the Public Assistance Program and Policy Guide that supersedes many of the Public Assistance publications and individual policy documents

>Audit Tips for Managing Disaster-Related Project Costs 		2017
OIG-16-109-D We prepared this report to assist recipients and subrecipients (grantees and subgrantees) of Federal Emergency Management Agency (FEMA) disaster assistance grants. We have updated this guide to include information on FEMA’s Public Assistance Program and Policy Guide (PAPPG) that supersedes many of the Public Assistance publications and individual policy documents. The PAPPG is effective for all emergencies and major disasters declared on or after January 01, 2016.

>Audit Tips For Managing Disaster-Related Project Costs 		2016
DA-11-10  

>Beauvoir — Jefferson Davis Home and Presidential Library 		2011
OIG-21-20 During the course of the audit, we determined that FEMA provided hotel rooms to about 90,000 households (nearly 227,000 survivors) after the 2017 California wildfires and Hurricanes Harvey, Irma, and Maria.  However, FEMA did not oversee and manage the Transitional Sheltering Assistance (TSA) program to ensure it operated efficiently and effectively to meet all disaster survivors’ needs.  We made two recommendations that when implemented, will improve FEMA’s oversight and pre-disaster planning of transitional sheltering.  FEMA concurred with both recommendations and the recommendations are resolved and open.

>Better Oversight and Planning are Needed to Improve FEMA's Transitional Sheltering Assistance Program 		2021
DA-04-04 Bibb County, Georgia, FEMA Disaster No. 1033-DR-GA 2004
DA-13-28 We audited Big Rivers Electric Corporation's {Big Rivers) eligibility to receive Public Assistance funding from the Federal Emergency Management Agency (FEMA) {FIPS Code 000-UONLE-00). Big Rivers received a Public Assistance award totaling $1.8 million from the Kentucky Division of Emergency Management {StateL a FEMA grantee, for damages resulting from a severe winter storm and flooding, which occurred January 26 to February 13, 2009. Because the Internal Revenue Service {IRS) revoked Big Rivers' tax-exempt status in 1983, we limited our audit objectives to determining whether Big Rivers {1) met FEMA's eligibility requirements to apply for and receive FEMA assistance under a Public Assistance grant and {2) met FEMA's legal responsibility criteria for disaster-related repairs. We did not audit the eligibility and appropriateness of costs that Big Rivers claimed under the FEMA award.

>Big Rivers Electric Corporation Meets FEMA's Eligibility Requirements for Participation in the Public Assistance Program 		2013
DA-11-04 Biloxi Public School District, Mississippi 2011
GC-AL-06-31 Black Warrior Electric Membership Cooperative FEMA Disaster 2006
DS-09-06  

>Boone County Fire Protection District, Columbia, Missouri 		2009
OIG-15-99-D Boulder County, Colorado (County) received a $95 million grant for damages from a September 2013 disaster and anticipates repair costs will exceed $100 million. We conducted this audit early in the grant process to identify areas where the County may need additional technical assistance or monitoring to ensure compliance with Federal requirements. The County has adequate policies, procedures, and business practices to account for and expend Public Assistance grant funds according to Federal regulations and FEMA guidelines. The County accounted for disaster costs on a project-by­project basis and adequately supported repair costs. Additionally, the County has adequate procurement policies and procedures to ensure compliance with Federal procurement requirements. Further, the County’s insurance procedures and practices are adequate to ensure that anticipated insurance proceeds are deducted from eligible projects.

>Boulder County, Colorado, Has Adequate Policies and Procedures to Manage Its Grant, but FEMA Should Deobligate about $2.5 Million in Unneeded Funds 		2015
OIG-16-33-D The City of Boulder, Colorado, received a FEMA grant award of $19 million for damages resulting from severe storms, flooding, landslides, and mudslides that occurred during September 2013. We conducted this audit early in the grant process to identify areas where the City may need additional technical assistance or monitoring to ensure compliance with Federal requirements. The City’s policies, procedures, and business practices are adequate to account for and expend Public Assistance grant funds according to Federal regulations and FEMA guidelines. The City accounted for and properly supported disaster-related costs on a project-by-project basis. Additionally, the City has adequate procurement policies and procedures in place that are consistent with applicable Federal procurement standards. Moreover, the City’s insurance procedures and practices are adequate to ensure that the City can properly manage anticipated insurance proceeds. Therefore, the City can provide FEMA and Colorado (FEMA’s grantee) reasonable assurance that it has the capacity to comply with Federal grant requirements for this disaster.

>Boulder, Colorado, Has Adequate Policies, Procedures, and Business Practices to Manage Its FEMA Grant Funding 		2016
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
DA-11-03 Broward County School Board District 2011
DA-11-08  

>Broward Sheriff's Office – Disaster Activities Related to Hurricane Wilma 		2011
DA-11-09  

>Broward Sheriff's Office – Disaster Activities Related to Hurricanes Frances and Katrina 		2011
OIG-18-64 The County estimated that it had sustained $2.7 million in damages from severe storms and flooding in February 2017. We conducted the audit early in the grant process to identify areas in which the County may need additional technical assistance and monitoring to ensure compliance with Federal requirements. DHS OIG found that the County does not have adequate procurement policies, procedures, and business practices that comply fully with all Federal standards for its planned procurements, totaling approximately $500,000. At the time of our fieldwork, FEMA had not completed project worksheets to define the scope of disaster work. At this early stage in the grant process, Utah needs to provide the County with additional technical assistance and increased monitoring. Doing so should provide FEMA reasonable, but not absolute, assurance that the County will spend the $2.7 million in total estimated disaster-related costs according to Federal requirements.

>Cache County, Utah, Needs Additional Assistance and Monitoring to Ensure Proper Management of Its FEMA Grant 		2018
OIG-16-136-D Calaveras County, California (County), received a $10.8 million grant for damages from the September 2015 Butte Fire. We conducted this audit early in the grant process to identify areas where the County may need additional technical assistance or monitoring to ensure compliance.

>Calaveras County, California, Needs Additional State and FEMA Assistance in Managing Its $10.8 Million FEMA Grant ( 		2016
DS-09-11  

>California Department of Fish and Gam 		2009
DS-11-06  

>California Department of Forestry and Fire ProtectionCalifornia Department of Forestry and Fire Protection 		2011
DS-09-05  

>California Department of Parks and Recreation 		2009
W-10-03 California Department of Parks and Recreation, Sacramento, CA, Public Assistance ID No. 000-92001, FEMA Disaster No. 1046-DR-CA, 2003
DS-09-13  

>California Department of Water Resources 		2009
OIG-17-80-D Cancellation of OIG Audit – FEMA’s Initial Response to the 2016 Catastrophic Flooding in Louisiana 2017

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

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