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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
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
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
DA-13-03 Our audit objective was to determine whether the University accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. As of October 31,2011, the University received a Public Assistance award of $41.1 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 repair of buildings, equipment, utilities, and recreational facilities damaged as a esult of the disaster. The aw ard included 118 arge and 202 small projects.

>FEMA Should Recover $5.3 Million of Public Assistance Grant Funds Awarded to the University of Southern Mississippi – Hurricane Katrina 		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-13-45 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
DD-13-01 Our audit objective was to determine whether the Authority accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. The Governor's Office of Homeland Security and Emergency Preparedness (GOHSEP), a FEMA grantee, awarded the Authority $122.39 million for damages resulting from Hurricane Katrina, which occurred on August 29, 2005. The award provided 100 percent funding for 71 large and 44 small projects. The audit covered the period August 29, 2005, through January 27,2011, the cutoff date of our audit, and included a review of 28 large and 17 small projects totaling $86.25 million, or 70.5 percent of the total award (see Exhibit A, Schedule of Projects Audited and Questioned Cost). As of our cutoff date, the Authority had claimed $55.22 million, but had not completed all projects.

>Regional Transit Authority Needs To Insure Equipment or Forgo $62 Million in FEMA Public Assistance Funds, New Orleans, Louisiana 		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
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
DS-13-01 Our audit objective was to determine whether the Department accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. The Department received a PA award of $670,251 from the California Emergency Management Agency Cal EMA), a FEMA grantee, for damages resulting from severe storms, flooding, mudslides, and landslides, which occurred from March 29 to April 16, 2006. The award provided 75 percent FEMA funding for four large and eight small 2 projects.The audit covered the period from March 29, 2006, to October 12, 2012. We audited two large projects that incurred charges totaling $280, 112. We also performed a limited review of three small projects and two large projects to identify unused funds that should be put to better use (see Exhibit, Schedule of Audited Projects). As of the date of this report, Cal EMA had completed its review and FEMA was reviewing the Department's final claim.

>The California Department of Parks and Recreation Sacramento, California, Successfully Managed FEMA's Public Assistance Grant Funds 		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
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-13-10 The objectives of the audit were to determine whether the Commonwealth of Virginia distributed and spent State Homeland Security Program and Urban Areas Security Initiative 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 Commonwealth’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 $90 million in State Homeland Security Program and Urban Areas Security Initiative grants awarded to the Commonwealth during fiscal years 2008 through 2010.

>The Commonwealth of Virginia’s Management of State Homeland Security Program and Urban Areas Security Initiative Grants Awarded During Fiscal Years 2008 Through 2010 		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-13-11 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
DA-13-04 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. As of December 13, 2011, the City received a PA award of $12.4 million from the Florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Hurricane Wilma, which occurred in October 2005. The award provided 100 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings and other facilities. The award consisted of 15 large projects and 31 small projects

>FEMA Should Recover $7.7 Million of Public Assistance Grant Funds Awarded to the City of Lake Worth, Florida - Hurricane Wilma 		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
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-13-05 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. AS of January 4, 2012, the Utility received a PA award of $7.9 million from Tennessee Emergency Management Agency (State) a FEMA grantee, for damages resulting from severe storms, tornadoes, straight-line winds, and flooding that occurred in June 2009. The award provided 75 percent FEMA funding for debris removal, emergency protective measures, and permanent electrical repair work. The award included three large projects.

>FEMA Should Recover $2.2 Million of Public Assistance Grant Funds Awarded to Memphis Light, Gas and Water Division - Severe Weather, June 2009 		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
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
DA-13-06 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 $4.6 million from the Alabama Emergency Management Agency (State), a FEMA grantee, for damages resulting from Hurricane Katrina, which occurred in August 2005. The award provided 100percent FEMA funding for debris removal activities, construction of a 5-year emergency berm, and repair to roads. The award consisted of large projects and 29 small projects.

>FEMA Should Recover $894,764 of Public Assistance Grant Funds Awarded to the Town of Dauphin Island, Alabama – Hurricane Katrina 		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-13-13 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-13-07 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. As of January 4,2012, the Utility received a PA award of $3.2 million from the Tennessee Emergency Management Agency (State), a FEMA grantee, for damages resulting from severe storms, tornadoes, straight-line winds, and flooding, which occurred in February 2008. The award provided 75 percent FEMA funding for emergency protective measures and electrical , repair work. The award included three large projects and two small projects.

>FEMA Should Recover $701,028 of Public Assistance Grant Funds Awarded to Memphis Light, Gas and Water Division – Severe Weather February 2008 		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-13-51 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
OIG-13-13 The Federal Emergency Management Agency (FEMA) is authorized under the Robert T. Stafford Disaster Relief and Emergency Assistance Act , as amended, to expand its staff size temporarily to respond to major disasters and emergencies. Disaster assistance employees (DAEs) fulfill this role by performing key program, technical, and administrative functions during disasters. DAEs are excepted-service intermittent employees, either cadre reservists or local hires. Cadre reservists have an initial appointment of no more than 24 months that expires on September 30 of each year ending in an even number (e.g., 2010), and may not work for more than 78 weeks (or 18 months) during the 104-week appointment period. FEMA measures deployments during the same 2-year period from October 1 through September 30 of each even-numbered year, regardless of whether an employee was already a FEMA employee at the beginning of the period or was hired during the period. Local hires have an initial appointment of 120 days, which is renewable.

>Federal Emergency Management Agency Needs To Improve Its Internal Controls Over the Use of Disaster Assistance Employees 		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
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
OIG-13-12 The Department of Homeland Security Transit Security Grant Program (TSGP) focuses on the use of visible, unpredictable deterrents to reduce risk to transit systems. Transit Security Grants fund capital projects including Multi-User High-Density Key Infrastructure Protection, Single-User High-Density Key Infrastructure Protection, Key Operating Asset Protection, and other mitigation activities. These construction grants pay for infrastructure improvements such as installation of anti-terrorist barriers at tunnel entrances and security systems for underground and underwater infrastructure. In addition, Transit Security Grants also fund canine, mobile explosives detection screening, and anti-terrorism teams. FEMA allocated $72.2 million to four transit security capital projects and $77.8 million to 15 transit security terrorist teams.

>Costs Claimed by the Chicago Transit Authority for the Subway Security and SCADA Project – Video Analytics and Intrusion Detection, and the Public Transport Anti-Terrorism Team Program, Grant Numbers 2009-RA-RI-0106 and 2009-RA-RI-0093 		2013
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
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
DA-13-08 As of December 13, 2011, the City received PA awards totaling $12.2 million 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 debris removal and emergency protective measures undertaken during the disaster and 90 percent funding thereafter. The awards also provided 90 percent funding for permanent repairs to buildings and other facilities. The awards consisted of 25 large projects and 62 small projects. Table 1 identifies the specifics for each disaster.

>FEMA Should Recover $470,244 of Public Assistance Grant Funds Awarded to the City of Lake Worth, Florida - Hurricanes Frances and Jeanne 		2013
DA-13-23 Our audit objective was to determine whether the County accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. The County received a Public Assistance grant award totaling $31.7 million from the Florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Hurricane Wilma, which occurred in October 2005. The award provided 100 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings and recreational facilities. The award consisted of 85 large projects and 223 small projects.

>FEMA Should Recover $4.9 Million of Public Assistance Grant Funds Awarded to Palm Beach County, Florida – Hurricane Wilma 		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-13-15 Thirteen days after Hurricane Sandy’s landfall, 166,649 residential customers across three States - New York, New Jersey, and Connecticut - remained without power, in large part because of damage to their electrical systems, which prevented the electric utility companies from restoring power to their homes. Without additional government assistance, many of these homes could be without power during winter months, thus creating an immediate and undue threat to public health and safety. In response to this need, the Federal Emergency Management Agency (FEMA) established the Sheltering and Temporary Essential Power (STEP) pilot program, enabling residents to return to or remain in their homes as a form of shelter while permanent repairs are completed. This pr ogram will reduce the number of people in shelters or in the Transitional Shelter Assistance Program.

>FEMA’s Sheltering and Temporary Essential Power Pilot Program 		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
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-13-16 The objectives of the audit were to determine whether the State distributed and spent State Homeland Security Program and Urban Areas Security Initiative 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 manmade disasters. The State was awarded $35,209,566 in Homeland Security Grant Program funds from fiscal years 2008 to 2010. This included $33,851,300 in State Homeland Security Program and Urban Areas Security Initiative grants that were subawarded to a total of one grantee and 48 subgrantees. Among the State’s subgrantees are cities, towns, and State agencies.

>The State of Rhode Island's Management of State Homeland Security Program and Urban Areas Securty Initiative Grants Awarded During Fiscal Years 2008 Through 2010 		2013
DS-13-11 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 May 1, 2013. Thi~ report presents findings related to five projects we comprehensively audited, totaling $10.4 million in awarded project funding for debris-related COSH, for which the County has requested $6 million in reimbursements for costs incurred.

>Los Angeles County, California, Did Not Properly Account For and Expend $3.9 Million in FEMA Grant Funds for Debris-Related Costs 		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
OIG-13-17 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 that original estimate and determined that 91,178 recipients, who received more than $371 million, were candidates for recoupment. 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 $250 million in disaster assistance.

>FEMA’s Efforts To Recoup Improper Payments in Accordance With the Disaster Assistance Recoupment Fairness Act of 2011 (4) 		2013
DD-13-11 Our audit objective was to determine whether Tulane accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. The Governor's Office of Homeland Security and Emergency Preparedness (GOHSEP), FEMA grantee, awarded Tulane the gross amount of $291.9 million for damages resulting lrom Hurricane Katrina, which occurred on August 29, 2005. As shown in table 1, Tulane's insurance proceeds as of June 2011 and a Small Business Administration (SBA) loan reduced the gross amount to a net aWird of $ 153.1 million.

>FEMA Should Recover $46.2 Million of Improper Contracting Costs from Federal Funds Awarded to the Administrators of the Tulane Educational Fund, New Orleans, Louisiana 		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
OIG-13-18 The objectives of the State audits were to determine whether each State distributed and spent the grant funds (1) effectively and efficiently, and (2) in ompliance with applicable Federal laws and regulations. We also addressed the extent to which grant funds enhanced the States’ ability to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The audits included more than $924 million in State Homeland Security Program and Urban Areas Security Initiative grants awarded to the 16 States and territories during 3-year periods between fiscal years 2006 and 2010.

>Annual Report to Congress on States’ and Urban Areas’ Management of Homeland Security Grant Programs Fiscal Year 2012 		2013
OIG-13-109 The report contains seven recommendations aimed at improving the State of Nebraska’s management of State Homeland Security Program grants. Your office concurred with six recommendations. Based on information provided in your response to the draft report, we consider recommendations #1, #2, #4 through #7 open and resolved, and recommendation #3 closed. Once your office has fully implemented the open recommendations, please submit a formal closeout request to us within 30 days so that we may close the recommendations. The request should be accompanied by evidence of completion of agreed-upon corrective actions and of the disposition of any monetary amounts.

>Nebraska's Management of State Homeland Security Grant Program Awards for Fiscal Years 2009 Through 2011 		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
DS-13-02 Subsequently, FEMA approved project worksheet versions 1 to 4 and increased funding to $830,672 based on actual costs and insurance adjustments. However, during project closeout, the Town submitted to FEMA a cost claim of $1,599,777, or $769,105 more than what FEMA approved. FEMA reviewed the Town’s submission and determined that the additional charges were associated with project improvements that substantially changed the approved SOW and classified it as an improved project—and capped project funding at $830,672. The Town has requested reimbursement for project-related costs totaling $1,599,777, and appealed FEMA’s funding determination.

>The Town of San Anselmo, California, Did Not Properly Account for and Expend FEMA's Public Assistance Grant Funds 		2013
DD-13-12 The Governor's Office of Homeland Security and Emergency Preparedness (GOHSEP), a FEMA grantee, awarded the Commission $12.3 million for damages esulting from Hurricane Katrina that occurred on August 29, 2005. The award provided 100 percent funding for 37 large and 44 small projects.1 The audit covered the period August 29, 2005, through May 1, 2012, the cutoff date of our audit, and included a review of 241arge and 18 small projects totaling $10.3 million, or 83.7 percent of the total award, and a limited review of labor cost claims for three additional projects (see Exhibit, Schedule of Projects Audited and Questioned Costs).2 As of our cutoff date, the Commission had claimed $2.2 million, but had not completed all projects.

>FEMA Should Recover $1.7 Million of Public Assistance Grant Funds Awarded to Audubon Commission, New Orleans, Louisiana 		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

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

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