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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
DD-10-19  

>Xavier University of Louisiana, Contracting  		2010
DD-11-12 We audited public assistance (PA) grant funds awarded to the City of Paso Robles, California (City). 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 a PA award of $6.6 million from the California Emergency Management Agency (Cal EMA), 1 a FEMA grantee, for debris removal, emergency protective measures, and permanent repairs to facilities damaged as a result of the San Simeon earthquake of December 22, 2003. City officials accounted for FEMA grant funds on a project-by-project basis, as required. However, they did not comply with federal regulations and FEMA guidelines for $1,110,952 in project charges. Table 1 summarizes our questioned costs.

>Xavier University of Louisiana 		2011
OIG-14-31 The audit objectives were to determine whether the State of Wyoming distributed, administered, and spent State Homeland Security Program grant funds strategically, effectively, and in compliance with laws, regulations, and guidance. We also addressed the extent to which funds awarded enhanced the ability of State grantees to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The Federal Emergency Management Agency (FEMA) awarded the State of Wyoming approximately $15 million in State Homeland Security Program grant funds during fiscal years 2010 through 2012.

>Wyoming's Management of State Homeland Security Program Grants Awarded During Fiscal Years 2010 Through 2012 		2014
DD-05-04 Wyoming State Forestry Division, Cheyenne, WY, Public Assistance ID No. 00-UDLS2-00 2004
OIG-16-118-D Wisner-Pilger Public Schools (Wisner-Pilger) received a $7.9 million Federal Emergency Management Agency (FEMA) grant award for damages 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 Wisner-Pilger may need additional technical assistance or monitoring to ensure compliance.

>Wisner-Pilger Public Schools, Nebraska, Took Corrective Actions to Comply with Federal Grant Award Requirements 		2016
OIG-13-33 The objectives of the audit were to determine whether the State of Wisconsin (1) spent grant funds effectively and efficiently; (2) complied with applicable Federal laws and regulations and DHS guidelines governing the use of such funding; and (3) enhanced the ability of State grantees 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 $43 million in State Homeland Security Program and Urban Areas Security Initiative grant funds awarded by the Federal Emergency Management Agency (FEMA) to Wisconsin from fiscal years 2008 through 2010.

>Wisconsin’s Management of Homeland Security Program and Urban Areas Security Initiative Grants Awarded During Fiscal Years 2008 Through 2010 		2013
OIG-17-95-D We determined that The Hospital accounted for FEMA funds on a project-by-project basis as Federal regulations and FEMA guidelines require.  However, as of February 2017, the Hospital had not arranged for an audit of its Federal award, which it must complete and submit to the Federal Audit Clearinghouse by June 30, 2017.  We recommended that the Regional Administrator, FEMA Region IV, direct the South Carolina Emergency Division to actively monitor the Hospital’s compliance with the annual audit requirements.  If the Hospital does not meets it audit requirement by the June 30, 2017, due date, FEMA should direct South Carolina to impose appropriate additional award conditions to ensure the integrity of the FEMA award.

>Williamsburg Regional Hospital, South Carolina, Generally Accounted for and Expended FEMA Grant Funds Awarded for Emergency Work Properly 		2017
OIG-17-19-D We determined that the Cooperative has an effective accounting system in place to ensure it accounts for disaster-related costs on a project-by-project basis and can properly support those expenditures.  As of June 2016, Cooperative officials had completed all disaster repairs using their own resources and contractors.  However, Cooperative officials said they do not intend to claim $4.1 million in contracting costs because they believe their contracting methodology did not fully comply with Federal requirements when hiring disaster contractors.  Therefore, we did not assess the Cooperative’s procurement policies and procedures, nor review its contract costs.  Because the audit did not identify any issues requiring further action from FEMA, we consider this audit closed. 

>Western Farmers Electric Cooperative, Oklahoma, Has Adequate Policies, Procedures, and Business Practices to Manage its FEMA Grant 		2017
DD-09-05 Western Farmers Electric Cooperative, Anadarko, Oklahoma FEMA Disaster Number DR-1355-OK Public Assistance Identification Number 000-U05EF-00 2009
DD-06-06 Western Farmers Electric Cooperative, Anadarko, OK, FEMA Disaster No. DR-1401-OK, Public Assistance ID No. 000-U05EF-00, Audit 2006
DA-09-11  

>West Virginia Division of Homeland Security and Emergency Managem 		2009
DA-05-04 West Virginia Department of Transportation, FEMA Disaster No. 1229-DR-WV 2004
OIG-14-152-D Our audit objective was to determine whether the Utility District accounted for and expended Federal Emergency Management Agency (FEMA) funds according to Federal regulations and FEMA guidelines. The Utility District received a Public Assistance grant award of $2.5 million from the Mississippi Emergency Management Agency (Mississippi), a FEMA grantee, for damages resulting from Hurricane Katrina, which occurred in August 2005. The award provided 100 percent FEMA funding for debris removal activities, emergency protective measures, and repairs to permanent buildings and facilities. The award consisted of three large projects and six small projects.

>West Jackson County Utility District, Mississippi, Effectively Managed FEMA Public Assistance Grant Funds Awarded for Hurricane Katrina Damages 		2014
W-01-03 Watsonville Community Hospital, Watsonville, CA, Public Assistance ID No. 087-90302, FEMA Disaster No. 845-DR-CA, 2002
DD-06-05 Washington Parish Contracting Problems 2006
OIG-16-121-D Washington County, Florida, (County) received an award of $13.9 million from the Florida Division of Emergency Management Agency (Florida), a Federal Emergency Management Agency (FEMA) grantee, for damages resulting from a July 2013 flood. We audited 14 projects totaling $3.6 million. Our audit objective was to determine whether the County accounted for and expended FEMA funds according to Federal requirements.

>Washington County, Florida, Effectively Managed FEMA Public Assistance Grant Funds Awarded for a July 2013 Flood 		2016
DA_07-03 Virgin Islands Water and Power Authority, 2007
DA-10-13  

>Virgin Islands Water and Power Authority 		2010
DA-10-11  

>Virgin Islands Water and Power Authority 		2010
DA-13-04 Virgin Islands Department of Public Works, FEMA Disaster No. 1126-DR-VI 2004
OIG-18-62 The Victor Valley Wastewater Reclamation Authority, through its main engineering contractor (Contractor C), presented incorrect data and misinformed FEMA in obtaining a Federal grant of more than $33 million for its pipeline replacement and relocation project. Authority officials wanted to move the pipeline outside of the Mojave Riverbed, but noted the high cost to do so. Authority officials knew that replacing and relocating the pipeline was the most expensive repair option, as their Contractors A and C informed them. However, through Contractor C, Authority officials repeatedly provided FEMA incorrect data that made Alternative 2 appear to be the least expensive. Based on the incorrect information Authority officials provided, FEMA funded $11 million for the replacement and relocation project in 2013 and an additional $22 million in 2014, a total of $33 million. We question the entire $33 million as ineligible because the Authority did not comply with Federal regulations, and FEMA policies and procedures, in preparing cost estimates for FEMA.

>Victor Valley Wastewater Reclamation Authority, California, Provided FEMA Incorrect Information for Its $33 Million Project 		2018
OIG-14-48 The audit objectives were to determine whether the State distributed, administered, and spent State Homeland Security Program grant funds strategically, effectively, and in compliance with laws, regulations, and guidance. We also addressed the extent to which funds awarded enhanced the ability of State grantees to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The State of Vermont received grant awards of approximately $14.6 million in State Homeland Security Program grant funds for fiscal years 2010 through 2012.

>Vermont's Management of State Homeland Security Program Grants Awarded During Fiscal Years 2010 Through 2012 		2014
OIG-17-50-VR We determined that FEMA did not implement our recommendations and suspended improvements on existing information technology systems. We recommended that FEMA include an enterprise solution in its Grants Management Modernization platform for tracking applicant compliance with the Public Assistance Program insurance requirements that are a condition of receiving a disaster assistance grant.

>Verification Review: FEMA's Lack of Process for Tracking Public Assistance Insurance Requirements Places Billions of Tax Dollars at Risk 		2017
OIG-20-14-VR We determined that the Colorado Department of Public Safety, Division of Homeland Security and Emergency Management’s technical assistance and monitoring of the City of Evans’ (City) procurement and project-related activities are effective and that FEMA’s corrective actions met the intent of our recommendation 2.  We also determined that the City awarded contracts according to Federal regulations and FEMA guidelines.  If Colorado’s technical assistance and monitoring continue, FEMA should have reasonable assurance the City will spend the remaining $7.17 million in grant funds for eligible disaster work according to Federal regulations.

>Verification Review of the City of Evans, Colorado - OIG Audit Report (OIG-16-78-D) 		2020
OIG-17-16-VR We determined that the Colorado State Division of Homeland Security and Emergency Services’ additional technical assistance and continuous monitoring of Larimer County’s procurement and project-related activities are effective.  We also verified that the County can document and account for its disaster-related costs on a project-by-project basis and that its policies and procedures are adequate to account for FEMA grant funds according to Federal regulations and FEMA guidelines. Because the verification review did not identify any issues requiring further actions from FEMA, the report contains no recommendations and we consider this verification review closed.

>Verification Review of Larimer County, Colorado, OIG Audit Report (OIG-15-34-D) 		2017
OIG-18-02 In 2013 and 2014, we conducted an audit of the District of Columbia’s (DC) management of the Homeland Security Grant Program (HSGP) for grants awarded from fiscal years 2010 through 2012. In September 22, 2014, we issued an audit report entitled, District of Columbia’s Management of Homeland Security Grant Program Awards for Fiscal Years 2010 Through 2012 (OIG-14-147), which included 11 recommendations to improve the overall effectiveness of DC’s management of the Homeland Security Emergency Management Agency’s (HSEMA) State Homeland Security Program (SHSP) and Urban Area Security Initiative (UASI) funds. We determined that DC HSEMA met the intent of our prior recommendations and demonstrated improvements in its SHSP and UASI subrecipient monitoring and oversight. We also confirmed DC HSEMA submitted required THIRA reports to FEMA. Overall, FEMA and DC HSEMA’s implementation of our prior recommendations achieved the intended results of strengthening grant program management, performance, and oversight

>Verification Review of District of Columbia's Management of Homeland Security Grant Program Awards for Fiscal Years 2010 Through 2012 		2018
DS-09-03  

>Ventura County Watershed Protection District 		2009
DA-15-05 V.I. Department of Housing, Parks and Recreation FEMA Disaster No. 1067-DR-VI 2005
OIG-11-18 Use of American Recovery and Reinvestment Act Funds by the Federal Emergency Management Agency for the Transit Security Grants Program 2011
OIG-18-38 Facing continued negative publicity and pressure from Members of Congress, FEMA established the Sandy Claims Review Process (SCRP). In doing so, FEMA did not rely on legislatively mandated internal controls designed to ensure appropriate payments for flood victims. Additionally, during the formation and operation of the SCRP, FEMA failed to establish contractor expectations or provide consistent guidance and oversight related to Hurricane Sandy claims. These omissions resulted in policyholders receiving unsupported additional payments, excessive costs to operate the SCRP, and time delays in processing the claims

>Unsupported Payments Made to Policyholders Who Participated in the Hurricane Sandy Claims Review Process 		2018
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-13-102 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
DD-11-01 University of Texas, MD Anderson Cancer Center 2011
DD-07-01 University of Texas Health Science Center, Houston, TX, FEMA Disaster No. DR-1379-TX, 2007
DD-03-04 University of North Dakota, Grand Forks, ND, FEMA Disaster No. 1174-DR-ND, Public Assistance ID No. 000-92004 2004
DD-08-06 University of North Dakota Grand Forks, ND, FEMA Disaster No. DR-1174-ND, Public Assistance ID No. 000-92004, Audit. 2006
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
DS-09-01 Trico Electric Cooperative, Inc 2009
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
DA-06-04 Town of Randolph, Vermont, FEMA Disaster No. 1228-DR-VT 2004
DA-11-04 Town of Lincoln, Vermont, FEMA Disaster No. 1288-DR-VT 2004
DD-11-03 Town of Franklinton, Louisiana 2011
DD-11-04 Town of Abita Springs, Louisiana 2011
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
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-16-114-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-14-143-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-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-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-12-29  

>The U.S. Virgin Islands Management of State Homeland Security Program Grants Awarded During Fiscal Years 2007 through 2009 		2012

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

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