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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
OIG-09-06 The State of Illinois' Management of State Homeland Security Grants Awarded During Fiscal Years 2004 through 2006 2009
OIG-13-08 Regis & Associates, PC performed an audit of the State of Illinois’ management of the Department of Homeland Security’s Urban Areas Security Initiative grants for Fiscal Years 2006 through 2008. The audit was performed in accordance with Contract Number TPD-FIGBPA-07014; Task Order 0001, dated September 29, 2009. This report presents the results of the audit, and includes recommendations to help improve the State of Illinois’ management of the audited Urban Areas Security Initiative grants.

>The State of Illinois’ Management of Urban Areas Security Initiative Grants Awarded During Fiscal Years 2006 Through 2008 		2013
OIG-12-03 The State of Louisiana’s Management of State Homeland Security Program and Urban Areas Security Initiative Grants Awarded During Fiscal Years 2007 through 2009 2012
OIG-10-116  

>The State of Maryland's Management of State Homeland Security Program and Urban Areas Security Initiative Grants Awarded During Fiscal Years 2005 through 2007 		2010
OIG-08-26 The State of Michigan's Management of State Homeland Security Grants Awarded During Fiscal Years 2002 through 2004 2008
OIG-12-114  

>The State of Michigan’s Management of State Homeland Security Program and Urban Areas Security Initiative Grants Awarded During Fiscal Years 2007 Through 2009) 		2012
OIG-12-14 The State of Minnesota’s Management of State Homeland Security Program and Urban Areas Security Initiative Grants Awarded During Fiscal Years 2007 through 2009 2012
OIG-10-33  

>The State of Missouri's Management of State Homeland Security Program and Urban Areas Security Initiative Grants Awarded During Fiscal Years 2005 through 2007 		2010
OIG-12-16 The State of Montana’s Management of State Homeland Security Program Grants Awarded During Fiscal Years 2007 through 2009 2012
OIG-11-83  

>The State of Nevada’s Management of State Homeland Security Program and Urban Areas Security Initiative Grants Awarded During Fiscal Years 2006 through 2008 		2011
OIG-07-58 The State of New Jersey's Management of State Homeland Security Grants Awarded During Fiscal Years 2002 through 2004 2007
OIG-11-112  

>The State of New Jersey’s Management of State Homeland Security Program and Urban Areas Security Initiative Grants Awarded During Fiscal Years 2007 through 2009 		2011
OIG-12-102  

>The State of New Mexico’s Management of State Homeland Security Program Grants Awarded During Fiscal Years 2007 through 2009 		2012
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
OIG-11-30  

>The State of New York's Management of State Homeland Security Program and Urban Areas Security Initiative Grants Awarded During Fiscal Years 2006 through 2008 		2011
OIG-07-02 The State of North Carolina's Management of State Homeland Security Grants Awarded During Fiscal Years 2002 and 2003, 2007
OIG-15-03-D The County received over $24 million in Public Assistance awards for three federally declared flooding events. Our objective was to determine whether the County accounted for and expended FEMA grant funds according to Federal regulations and FEMA guidelines. The County has procedures in place to account for disaster-related costs on a project-by-project basis. The County however, has completed very little of the work FEMA approved for the three federally declared disasters. At the time of our field work, the County did not have sufficient records available for us to determine whether the County is fully capable of managing the three Federal grants.

>The State of North Dakota Needs to Assist Ramsey County in Completing $24 Million of FEMA Public Assistance Projects for Three Federally Declared Disasters that Occurred in 2009–2011 		2015
OIG-08-28 The State of Ohio's Management of State Homeland Security Grants Awarded During Fiscal Years 2002 through 2004 2008
OIG-12-17 The State of Ohio’s Management of State Homeland Security Program and Urban Areas Security Initiative Grants Awarded During Fiscal Years 2007 through 2009 2012
OIG-12-11 The State of Oklahoma’s Management of State Homeland Security Program and Urban Areas Security Initiative Grants Awarded During Fiscal Years 2006 through 2008 2012
OIG-10-29 The State of South Carolina's Management of State Homeland Security Program Grants Awarded During Fiscal Years 2005 through 2007 2010
OIG-11-29  

>The State of Tennessee's Management of State Homeland Security Program and Urban Areas Security Initiative Grants Awarded During Fiscal Years 2006 through 2008 		2011
OIG-11-44  

>The State of Texas' Management of State Homeland Security Program and Urban Areas Security Initiative Grants 		2011
OIG-08-83 The State of Utah’s Management of State Homeland Security Grants Awarded during Fiscal Years 2004-2006 2008
OIG-12-124  

>The State of Utah’s Management of Urban Areas Security Initiative Grants Awarded During Fiscal Years 2008 Through 2010 		2012
OIG-19-64 In two of the four areas – training and collaboration – Washington’s Emergency Management Division (EMD) and FEMA complied with applicable policies, procedures, and regulations.  In the third functional area – project execution, monitoring and oversight – we did not identify any significant deficiencies.  We found, however, EMD lacked position-specific guidance for all personnel with programmatic responsibilities.  In the last functional area – project and grant closeout – neither EMD nor its subrecipients submitted timely project closeout requests.  In addition, FEMA did not enforce compliance with its own guidance for processing closeouts.  We recommended FEMA ensure EMD complies with its State Administrative Plan by issuing and regularly updating desk manuals.  In addition, we recommended FEMA coordinate with EMD to initiate closeout on behalf of subrecipients for all open, large projects whose period of performance end dates exceed the 90-day regulatory requirement, and submit closeout requests to FEMA for projects exceeding the 180-day requirement.  We made five recommendations to strengthen EMD’s internal controls to improve its oversight of FEMA’s Public Assistance grant program.  FEMA concurred with all five of our recommendations.

>The State of Washington's Oversight of FEMA's Public Assistance Grant Program for Fiscal Years 2015-2017 Was Generally Effective 		2019
OIG-08-98 The State of Washington’s Management of State Homeland Security Grants Awarded During Fiscal Years 2004 through 2006 2008
OIG-12-27  

>The State of Washington’s Management of Urban Areas Security Initiative Grants Awarded During Fiscal Years 2007 through 2009 		2012
OIG-10-20 The State of West Virginia's Management of State Homeland Security Program Grants Awarded During Fiscal Years 2005 through 2007 2010
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-13-02 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
OIG-14-24-D The California Governor's Office of Emergency Services (State), a FEMA grantee, awarded the Town $2,003,218 for costs resulting from storms, flooding, debris flows, and mudslides from December 17,2005, through January 3, 2006.1 The award provided 75 percent FEMA funding for six large projects and three small projects? At the time of our audit, the Town had completed work and had submitted a final claim for all projects.

>The Town of San Anselmo, California, Generally Followed Regulations for Spending FEMA Public Assistance Funds 		2014
OIG-12-29  

>The U.S. Virgin Islands Management of State Homeland Security Program Grants Awarded During Fiscal Years 2007 through 2009 		2012
OIG-16-36-D The University of Wisconsin-Superior received an $8.6 million FEMA grant from Wisconsin Emergency Management, and FEMA grantee, for damages resulting from severe storms and flooding in June 2012. Our audit objective was to determine whether the University accounted for and expended FEMA funds according to Federal requirements. The University effectively accounted for and expended FEMA Public Assistance grant funds according to Federal regulations and FEMA guidelines.

>The University of Wisconsin-Superior Effectively Managed FEMA Grant Funds Awarded for Severe Storms and Flooding in June 2012 		2016
OIG-17-25-D We determined that the Authority did not comply with Federal regulations in its award and administration of three contracts totaling $31.7 million. As a result, FEMA has no assurance that these costs were reasonable or that the Authority selected the most qualified contractors. Specifically, the Authority did not: perform cost/price analyses of bid proposals to ensure fair and reasonable costs; follow its own procurement policy and Federal regulations when evaluating and selecting its contractors; include all mandatory Federal provisions in contracts to document rights and responsibilities of the parties; maintain records sufficient to detail the significant history of its procurements; maintain an adequate contract administration system that included careful review of invoices; or include a ceiling price in time-and-material contracts that contractors exceed at their own risk. Therefore, we recommended that FEMA should ineligible contract costs, review costs associated with the Authority’s other large projects and disallow any costs that are ineligible; review the process the Authority used to procure its engineering contract; and direct the California Governor’s Office of Emergency Services, to provide increased guidance to the Authority and more closely monitor its performance to ensure the Authority complies with mandatory Federal regulations and FEMA guidelines.

>The Victor Valley Wastewater Reclamation Authority in Victorville, California, Did Not Properly Manage $32 Million in FEMA Grant Funds 		2017
OIG-14-143-D Our audit objective was to determine whether the Village’s policies, procedures, and business practices are adequate to account for and expend Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. We conducted this audit early in the Public Assistance process to identify areas where the Village may need additional technical assistance or monitoring to ensure compliance. In addition, by undergoing an audit early in the grant cycle, grant recipients have the opportunity to correct non-compliance with Federal regulations before they spend the majority of their funding. It also allows them the opportunity to supplement deficient documentation or locate missing documentation before too much time elapses.

>The Village of Corrales, New Mexico, Needs Assistance to Ensure Compliance with FEMA Public Assistance Grant Requirements 		2014
OIG-16-114-D The Village of Pilger, Nebraska (Village), received a $5.6 million Federal Emergency Management Agency (FEMA) award for damages resulting from severe storms, tornadoes, straight-line winds, and flooding in June 2014. We conducted this audit early in the grant process to identify areas where the Village may need additional technical assistance or monitoring to ensure compliance.

>The Village Of Pilger, Nebraska, Took Corrective Actions to Comply with Federal Grant Award Requirements 		2016
OIG-14-58-D The New York State Division of Homeland Security and Emergency Services (State), a FEMA grantee, awarded Saltaire $13.2 million for damages resulting from Hurricane Sandy, which occurred on October 29, 2012. The award provided 90 percent funding for debris removal (Category A), emergency protective measures (Category B), and permanent work (Categories C–G) for 13 projects (9 large and 4 small projects).1 We audited 10 of the 13 projects totaling $12.97 million or 98 percent of the award (see exhibit). The audit covered the period October 27, 2012, through July 23, 2013, during which Saltaire claimed $347,288 for work in our audit scope. At the time of our fieldwork, insurance covered a small amount of storm-related damage. 1

>The Village of Saltaire, New York, Generally Managed FEMA’s Public Assistance Grant Funds Effectively 		2014
OIG-16-86-D The April 2013 fertilizer plant explosion devastated the City of West, Texas, killing 15 people and leveling homes in a 5-block radius. The West School Administration received a $5.1 million Federal Emergency Management Agency (FEMA) grant from the Texas Division of Emergency Management, a FEMA grantee, for emergency measures. Our audit objective was to determine whether West School Administration accounted for and expendedFEMA funds according to Federal requirements.

>The West School Administration Effectively Accounted for the FEMA Emergency Grant Funds Awarded for the West, Texas Fertilizer Plant Explosion 		2016
DD-11-04 Town of Abita Springs, Louisiana 2011
DD-11-03 Town of Franklinton, Louisiana 2011
DA-11-04 Town of Lincoln, Vermont, FEMA Disaster No. 1288-DR-VT 2004
DA-06-04 Town of Randolph, Vermont, FEMA Disaster No. 1228-DR-VT 2004
DD-10-06 Town of Vinton, Louisiana, FEMA Disaster Number 1607-DR-LA, Public Assistance Identification Number 019-78820-00, Audit Report Number DD-10-06 2010
DS-09-01 Trico Electric Cooperative, Inc 2009
OIG-14-103-D At the time of our audit fieldwork, the California Governor's Office of Emergency Services (State), a FEMA grantee, was in the process of drafting the County's Project Worksheets with an estimated total award of $4.4 million for damages resulting from wildfires. The incident period for the declared disaster was from August 17, 2013, through October 24, 2013. The award will provide 75 percent funding for debris removal (Category A), emergency protective measures (Category B), and permanent work on roads and bridges and utilities (Categories C and F, respectively) for six large and two small projectsl We reviewed two of the six large projects totaling $1.2 million, or 28 percent of the projected FEMA award. The audit covered the period from August 17, 2013, through March 13, 2014. At that time, the County had not yet claimed any disaster related costs.

>Tuolumne County, California, Has Policies, Procedures, and Business Practices in Place Adequate To Manage FEMA Public Assistance Grant Funds 		2014
DD-08-06 University of North Dakota Grand Forks, ND, FEMA Disaster No. DR-1174-ND, Public Assistance ID No. 000-92004, Audit. 2006
DD-03-04 University of North Dakota, Grand Forks, ND, FEMA Disaster No. 1174-DR-ND, Public Assistance ID No. 000-92004 2004
DD-07-01 University of Texas Health Science Center, Houston, TX, FEMA Disaster No. DR-1379-TX, 2007
DD-11-01 University of Texas, MD Anderson Cancer Center 2011

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

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