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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
OIG-14-56-D The California Governor's Office ofEmergency Services (State), a FEMA grantee, awarded the District $2,540,374 for costs resulting from severe storms, flooding, mudslides, and landslides from December 17, 2005, through January 3, 2006. The award provided 75 percent FEMA funding for one large project and one small project.1 Our audit covered the period from December 17, 2005, to July 2, 2013. We ~udited the one large project (Project 2186) totaling $2,532,324. During our audit fieldwork, FEMA closed the District's grant in July 2013.

>Santa Cruz Port District Generally Followed Regulations for Spending FEMA Public Assistance Funds 		2014
OIG-14-53-D The Governor's Office of Homeland Security and Emergency Preparedness (State), a FEMA grantee, awarded the Hospital $12.4 million for damages resulting from Hurricane Katrina, which occurred on August 29, 2005. The award provided 100 percent funding for 221arge and 51 small projects.1 The audit covered the period August 29, 2005, through June 20, 2013, the cutoff date of our audit, and included a review of 111arge and 5 small projects totaling $9.48 million, or 76 percent of the total award (see Exhibit, Schedule of Projects Audited and Questioned Costs).2 As of our cutoff date, the Hospital had claimed and the State had reimbursed $9.9 million.

>FEMA Should Recover $2.3 Million of Unsupported, Unused, and Ineligible Grant Funds Awarded to East Jefferson General Hospital, Metairie, Louisiana 		2014
OIG-14-54-D As of September 30, 2013, the cut-off date of our review, the Borough received a Public Assistance award of $5.84 million from the New Jersey Office of Emergency Management {State), a FEMA grantee, for damages resulting from Hurricane Sandy which made landfall on October 29, 2012. The award provided 90 percent FEMA funding for debris removal activities, emergency protective measures, and repairs to roads and bridges. The award consisted of five large projects and three small projects.

>FEMA Should Recover $3.7 Million in Unneeded Funds and Review the Eligibility of $344,319 of $5.84 Million in Public Assistance Grant Funds Awarded to the Borough of Beach Haven, New Jersey, for Hurricane Sandy Debris Removal Activities 		2014
OIG-14-50-D FROM: John E. McCoy II

Assistant Inspector General for Audits

SUBJECT: Office of Inspector General Emergency Management Oversight Team Deployment Audits

Audit Report Numbers OIG-13-84, OIG-13-117, OIG-13-124, OIG-14-50-D, OIG-14-111-D, OIG-15-92-D, OIG-15-102-D, OIG-15-105-D, OIG-16-53-D, OIG-16-85-D, OIG-16-106-D, OIG-17-37-D

After completing an internal review of our audits related to multiple Emergency Management Oversight Team (EMOT) projects, we have decided to permanently remove the subject reports from our public website.

Our internal review found the subject reports may not have adequately answered objectives and, in some cases, may have lacked sufficient and appropriate evidence to support conclusions. Answering objectives with sufficient and appropriate evidence is required under Government Auditing Standards or Quality Standards for Inspection and Evaluation. In an abundance of caution, we believe it best to recall the reports and not re-issue them.

Going forward, our EMOTs will deploy during the response phase of a disaster to identify and alert the Federal Emergency Management Agency (FEMA) and its stakeholders of potential issues or risks if they do not follow FEMA and other Federal requirements. The EMOT’s reviews will not be conducted under Government Auditing Standards. The teams will continue to observe and identify potential risk areas that will be addressed by future traditional audits, if necessary.

A complete list of the projects removed from our website is attached. You should not place any reliance on these reports.

Please contact me at (202) 254-4100 if you have any questions.

>FEMA's Initial Response to the Oklahoma Severe Storms and Tornadoes 		2014
OIG-14-51-D The City received a Public Assistance award of $11.7 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 and otherfacilities.' The award consisted of 91arge projects and 29 small projects. We audited five large projects with awards totaling $10.5 million (see Exhibit, Schedule of Projects Audited and Questioned Costs) for debris removal, emergency protective measures, and repairs to roads. We limited our review of small projects to determining whether (1) the City completed the projects and (2) another funding source covered the project costs. The audit covered the period from August 18, 2008, to November 26, 2013, during which the City claimed $10.0 million of costs under the projects we reviewed. At the time of our audit, the City had completed work on all projects in our audit scope and had submitted final claims to the State for expenditures under those projects.

>The City of Jacksonville, Florida, Successfully Accounted for and Expended FEMA Public Assistance Grant Funds Awarded for Tropical Storm Fay 		2014
OIG-14-49-D The District received a Public Assistance grant award of $14.9 million from the Mississippi Emergency Management Agency (State), a FEMA grantee, for damages resulting from Hurricane Katrina, which occurred in August 2005. The award provided 100 percent FEMA funding for emergency protective measures, permanent repairs to buildings and facilities, demolition costs, and equipment replacement. The award consisted of 82 large projects and 155 small projects. We audited 17 projects with awards totaling $8.8 million. This included a full scope audit of the costs claimed for seven large projects with awards totaling $8.7 million. We also performed a limited review of 10 small projects totaling $97,713 to determine whether the District completed the projects. See Exhibit, Schedule of Projects Audited and Questioned Costs. The audit covered the period of August 29, 2005, to March 22, 2013, during which the District received $8.8 million in FEMA funds for the 17 projects. At the time of our audit, the District had not completed work on all projects and, therefore, had not submitted a final claim to the State for all project expenditures.

>FEMA Should Recover $8.2 Million of the $14.9 Million of Public Assistance Grant Funds Awarded to the Harrison County School District, Mississippi—Hurricane Katrina 		2014
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-14-46-D Our overall objective is to determine whether FEMA’s response to Oklahoma’s severe storms and tornadoes was effective and efficient, and to evaluate FEMA’s actions, resources, and authorities according to Federal regulations and FEMA guidelines in effect at the time of our fieldwork. Our objective with this report is to determine whether FEMA accurately disseminated procurement information to potential applicants during the initial response phase of this disaster. We reviewed Federal regulations and FEMA guidelines related to procurement procedures; interviewed FEMA officials; attended programmatic meetings between FEMA and potential applicants; reviewed audit and field reports from various disasters; and performed other procedures considered necessary to accomplish our objective. We did not assess the adequacy of the agency’s internal controls applicable to disseminating procurement advice because it was not necessary to accomplish our audit objective

>FEMA’s Dissemination of Procurement Advice Early in Disaster Response Periods 		2014
OIG-14-45-D We audited the State of New Jersey's (the State or New Jersey) procurement process for awarding emergency contracts for statewide debris removal activities under Hurricane Sandy, which occurred in October 2012 (FEMA Disaster Declaration No. 4086). As of November 2013, the Federal Emergency Management Agency (FEMA) had awarded over $463 million in Public Assistance funding to cover Hurricane Sandy debris removal activities within New Jersey. The awards provided 90 percent FEMA funding for eligible debris cleanup costs. Our audit objective was to determine (1) whether New Jersey complied with applicable Federal and State procurement standards in awarding emergency contracts for statewide Hurricane Sandy debris removal activities, and (2) whether a local municipality's use of the State's emergency contracts for work under a Public Assistance grant meets Federal procurement standards.

>New Jersey Complied with Applicable Federal and State Procurement Standards when Awarding Emergency Contracts for Hurricane Sandy Debris Removal Activities 		2014
OIG-14-44-D The District received a Public Assistance grant award of $52.1 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 debris removal activities, emergency protective measures, and permanent repairs to buildings and faci lities. The award consisted of 721arge projects and 10 small projects. We audited 36 projects with awards totaling $43.8 million. This included a full scope audit of the costs claimed for seven large projects with awards totaling $27.0 million. We also performed a limited review of 29 additional projects totaling $16.8 million to determine whether the District (1) completed the projects (3 small projects), (2) followed Federal procurement standards when using contractors to complete work (2llarge projects}, and (3} received duplicate benefits for some projects from another funding source (5 large projects}. See Exhibit, Schedule of Projects Audited and Quest ioned Costs. The audit covered the period of August 29, 2005, to February 6, 2013, during which the District daimed $42.0 million in FEMA funds for the 36 projects. At the time of our audit, the District had not completed work on all projects and, therefore, had not submitted a final daim to the State for all project expenditures.

>FEMA Should Recover $5.3 Million of the $52.1 Million of Public Assistance Grant Funds Awarded to the Bay St. Louis Waveland School District in Mississippi—Hurricane Katrina 		2014
OIG-14-34-D The City received a Public Assistance award of $4.3 million from the North Carolina Emergency Management Agency (State)_ a FEMA grantee, for damages resulting from severe storms, tornadoes, and straight-line winds that occurred in April 2011. The award rovided 75 percent FEMA funding for debris removal; emergency protective measures; and permanent repairs to buildings, utilities and other facilities. The award consisted of 14 large projects and 27 small projects.

>The City of Raleigh, North Carolina, Properly Accounted for and Expended FEMA Public Assistance Grant Funds Awarded for April 2011 Disaster 		2014
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
OIG-14-30-D The Oklahoma Department of Emergency Management (State), a FEMA grantee, awarded the Cooperative $3.76 million for damages resulting from severe winter storms from January 28 through 30, 2010. The award provided 75 percent funding for two large projects and one small project.1 The audit covered the period January 28, 2010, through March 28, 2011, the cutoff date of our audit, and included a review of two large projects totaling $3.75 million (see Exhibit, Schedule of Projects Audited). As of our cutoff date, the Cooperative had completed and FEMA had closed all projects.

>Rural Electric Cooperative, Lindsay, Oklahoma, Generally Accounted for and Expended FEMA Public Assistance Grant Funds Correctly 		2014
OIG-14-28-D The City of Oakland, incorporated in 1852, is the third largest city in the San Francisco Bay Area and serves as a major transportation hub and trade center for the entire Bay Area Region known as the East Bay. The City maintains approximately 806 miles of city streets and 225 pedestrian pathways, and has 80 miles of designated bikeways. The 2005 disaster caused significant damage to public infrastructure, including slide damage to roadways and storm drainage systems. In addition, landslide sites throughout the City required mitigation to prevent further damage to public infrastructure and to stabilize roadways and drainage systems.

>FEMA Should Recover $302,775 of Public Assistance Funds Awarded to the City of Oakland, California 		2014
OIG-14-26-D This report is our second and final report on our audit of Hazard Mitigation Grant Program funds awarded to the County. In May 2013, we issued an interim report (Audit Report DA-13-15) recommending that FEMA work closely with the State, County, and contractor representatives to resolve contractor disputes that were contributing to a delay in completion of two safe rooms funded under the grant. The County received a Hazard Mitigation Grant Program award of $4.1 million from the Mississippi Emergency Management Agency (MEMA), a FEMA grantee, following Hurricane Katrina, which occurred in August 2005. The award provided $713,100 for emergency generators at a 75 percent Federal cost share ($534,825) and $3.4 million for the construction of two safe rooms at a 100 percent Federal cost share.

>George County, Mississippi, Successfully Managed FEMA’s Hazard Mitigation Grant Funds – Hurricane Katrina 		2014
OIG-14-25 Hawaii’s Management of Homeland Security Grant Program Awards for Fiscal Years 2009 Through 2011. We incorporated the formal comments from the Office of Policy, Program Analysis and International Affairs and the State of Hawaii in the final report. The report contains 26 recommendations aimed at improving the overall effectiveness of Hawaii’s management of Homeland Security Grant Program funds. Your office concurred with 25 of the 26 recommendations. Based on information provided in your response to the draft report, we consider recommendations 7, 17, and 19 resolved, and recommendations 1 and 2 closed. Once your office has fully implemented the recommendations, please submit a formal closeout letter to us within 30 days so that we may close the recommendation(s). The memorandum should be accompanied by evidence of completion of agreed -upon corrective actions and of the disposition of any monetary amounts.

>Hawaii’s Management of Homeland Security Grant Program Awards for Fiscal Years 2009 Through 2011 ( 		2014
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-14-23 HSGP guidance requires a State Administrative Agency to administer and manage grant funding awarded under the HSGP. The State Administrative Agency also allocates funds to local, regional, and other government entities. The Delaware Emergency Management Agency (DEMA) serves as Delaware’s State Administrative Agency. Delaware is identified as one jurisdiction for security and emergency management purposes.

>Delaware’s Management of State Homeland Security Program Grants Awarded During Fiscal Years 2010 Through 2012 		2014
OIG-14-22 The objectives of the State and urban area audits were to determine whether each State and urban area distributed and spent the 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 States’ and urban area’s ability to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The audits included more than $668 million in State Homeland Security Program and Urban Areas Security Initiative grants awarded to the 10 States and 1 urban area during 3-year or 4-year periods between fiscal years 2006 and 2011.

>Annual Report to Congress on States’ and Urban Areas’ Management of Homeland Security Grant Programs Fiscal Year 2013 		2014
OIG-14-15-D The City received a Public Assistance award totaling $25.3 million from the Tennessee Emergency Management Agency (TEMA), a FEMA grantee, for damages resulting from severe storms, tornadoes, straight-line winds, and associated flooding that occurred in April 2011. The award provided 75 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings, utilities, and recreational facilities. The award consisted of 111arge projects and 20 small projects.

>The City of Chattanooga, Tennessee, Properly Accounted For and Expended FEMA Public Assistance Grant Funds 		2014
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
OIG-14-16 We incorporated the formal comments from the Office of Policy, Program Analysis and International Affairs and the American Samoa Department of Homeland Security in the final report. The report contains 17 recommendations aimed at improving the overall effectiveness of !merican Samoa’s management of State Homeland Security Program grants. Your office concurred with all of the recommendations. Based on information provided in your response to the draft report, we consider recommendations 2, 5, and 6 closed, and recommendations 1, 3, 4, and 7 through 17 unresolved and open.

>American Samoa’s Management of Homeland Security Grant Program Awards for Fiscal Years 2009 Through 2011 		2014
OIG-14-14 We incorporated the formal comments from the Federal Emergency Management Agency in the final report. The report contains nine recommendations aimed at improving Oregon’s Management of State Homeland Security Grant Program awards. Your office concurred with all of the recommendations. Based on information provided in your response to the draft report, we consider recommendation #7 resolved and closed. Recommendations #1, #8, and #9 remain open and resolved. Once your office has fully implemented the recommendations, please submit a formal closeout request to us within 30 days so that we may close the recommendations. The request should be companied by evidence of completion of agreed‐upon corrective actions and of the disposition of any monetary amounts.

>Oregon’s Management of State Homeland Security Grant Program Awards for Fiscal Years 2010 Through 2012 		2014
OIG-14-12-D The Indiana Department of Homeland Security (IDHS), a FEMA grantee, awarded the Hospital $94.4 million for damages resulting from severe storms and flooding that occurred May 30, through June 27, 2008. The award provided 75 percent funding for 122 large and 130 small projects.1 As of January 27, 2013, the cut-off date of our audit, the Hospital had claimed $71.1 million and IDHS had disbursed $63.7 million.

>FEMA Should Recover $10.9 Million of Improper Contracting Costs from Grant Funds Awarded to Columbus Regional Hospital, Columbus, Indiana 		2014
OIG-14-11-D The Utility received a Public Assistance award of $11.6 million from the Florida Department of Emergency Management (FDEM), a FEMA grantee, for damages resulting from Hurricane Frances, which occurred in September 2004. The award provided 90 percent FEMA funding for debris removal activities, emergency protective measures, repair of the electric transmission and distribution system, repair/replacement of buildings and equipment, and other disasterrelated activities. The award consisted of six large projects and nine small projects.

>FEMA Should Recover $6.1 Million of Public Assistance Grant Funds Awarded to Orlando Utilities Commission under Hurricane Frances 		2014
OIG-14-10-D We are currently auditing Federal Emergency Management Agency {FEMA) Public Assistance grant funds awarded to the Holy Cross School (Holy Cross), (Public Assistance Identification Number 071-U1Z17-00).1 The Governor's Office of Homeland Security and Emergency Preparedness (GOHSEP), a FEMA grantee, awarded Holy Cross the gross amount of $89.3 million for damages resulting from Hurr icane Katrina, which occurred on August 29, 2005. As table 1 shows, Holy Cross's insurance proceeds as of September 2012 reduced the gross amount to a net award of $86.6 million. The award provided 100 percent funding for 16 projects-131arge and 3 small projects.

>FEMA Should Recover $48.9 Million for Inadequate Insurance Coverage for Holy Cross School, New Orleans, Louisiana 		2014
OIG-14-08-D The Utility received a Public Assistance award of $3.4 million from the Florida Department of Emergency Management (FDEM), a FEMA grantee, for damages resulting from Hurricane Jeanne, which occurred in September 2004. The award provided 90 percent FEMA funding for debris removal activities, emergency protective measures, repair of the electric transmission and distribution system, repair/replacement of buildings and equipment, and other disasterrelated activities. The award consisted of 6 large projects and 11 small projects

>FEMA Should Recover $615,613 of Public Assistance Grant Funds Awarded to Orlando Utilities Commission under Hurricane Jeanne 		2014
OIG-14-07-D The County received a Public Assistance award totaling $12.1 million from the Florida Division of Emergency Management (FDEM), a FEMA grantee, for damages resulting from Hurricane Wilma, which occurred in October 200S. The award provided 100 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings and facilities. The award consisted of 9 large projects and 84 small projects.

>FEMA Should Recover $154,143 of Public Assistance Grant Funds Awarded to Brevard County, Florida, under Hurricane Wilma 		2014
OIG-14-06 The audit was conducted in accordance with applicable Government Auditing Standards, 2011 revision. The audit was a performance audit, as defined by Chapter 2 of the Standards, and included a review and report on program activities with a compliance element. Although the audit report comments on costs claimed by Territory, we did not perform a financial audit, the purpose of which would be to render an opinion on the Territory’s financial statements, or the funds claimed in the Financial Status Reports submitted to the Department of Homeland Security.

>Guam’s Management of Homeland Security Grant Program Awards for Fiscal Years 2009 Through 2011 ( 		2014
OIG-14-04 The audit was conducted in accordance with applicable GovernmentfAuditingfStandards, 2011 revision. The audit was a performance audit, as defined by Chapter 2 of the Standards, and included a review and report on program activities with a compliance element. Although the audit report comments on costs claimed by the Commonwealth of Puerto Rico, we did not perform a financial audit, the purpose of which would be to render an opinion on the Commonwealth of Puerto Rico’s financial statements, or the funds claimed in the Financial Status Reports submitted to the Department of Homeland Security.

>Puerto Rico’s Management of Homeland Security Grant Program Awards for Fiscal Years 2009 Through 2011 		2014
OIG-14-03-D The California Governor’s Office of Emergency Services (Cal OES), a FEMA grantee, awarded the County $6,214,400 for costs resulting from storms, flooding, debris flows, and mudslides from March 29, through April 16, 2006.1 The award provided 75 percent FEMA funding for 17 large projects and 26 small projects.2 Our audit covered the period from March 29, 2006 to September 6, 2013. We audited 7 large and 16 small projects totaling $4,628,127 (see exhibit). As of the date of this report, Cal OES was in the process of reviewing the County’s final claim.

>Santa Cruz County, California, Generally Followed Regulations for Spending FEMA Public Assistance Funds 		2014
OIG-14-01-D We conducted this performance audit between April 2013 and August 2013, pursuant to the Inspector General Act of 1978, as amended, and according to generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based upon our audit objective. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based upon our audit objective. We conducted this audit by applying the statutes, regulations, and FEMA policies and guidelines in effect at the time of the disaster.

>FEMA’s Application of Rules and Federal Regulations in Determining Debris Removal Eligibility for Livingston Parish, Louisiana ( 		2014
DD-13-15 On August 29, 2005, the President declared Hurricane Katrina a major disaster for the State of Louisiana. At the time, Hurricane Katrina was the costliest and one of the deadliest hurricanes in U.S. history. Hurricane Katrina’s high winds, flooding, and massive storm surge breached the New Orleans levee system leaving 80 percent of the city flooded. Three weeks later, Hurricane Rita, a major hurricane in its own right, struck southwestern Louisiana heightening the recovery challenges that disaster survivors, GOHSEP, and FEMA faced.

>State of Louisiana Needs a Strategy To Manage Hurricanes Katrina and Rita Public Assistance Grants More Effectively 		2013
OIG-13-124 FROM: John E. McCoy II

Assistant Inspector General for Audits

SUBJECT: Office of Inspector General Emergency Management Oversight Team Deployment Audits

Audit Report Numbers OIG-13-84, OIG-13-117, OIG-13-124, OIG-14-50-D, OIG-14-111-D, OIG-15-92-D, OIG-15-102-D, OIG-15-105-D, OIG-16-53-D, OIG-16-85-D, OIG-16-106-D, OIG-17-37-D

After completing an internal review of our audits related to multiple Emergency Management Oversight Team (EMOT) projects, we have decided to permanently remove the subject reports from our public website.

Our internal review found the subject reports may not have adequately answered objectives and, in some cases, may have lacked sufficient and appropriate evidence to support conclusions. Answering objectives with sufficient and appropriate evidence is required under Government Auditing Standards or Quality Standards for Inspection and Evaluation. In an abundance of caution, we believe it best to recall the reports and not re-issue them.

Going forward, our EMOTs will deploy during the response phase of a disaster to identify and alert the Federal Emergency Management Agency (FEMA) and its stakeholders of potential issues or risks if they do not follow FEMA and other Federal requirements. The EMOT’s reviews will not be conducted under Government Auditing Standards. The teams will continue to observe and identify potential risk areas that will be addressed by future traditional audits, if necessary.

A complete list of the projects removed from our website is attached. You should not place any reliance on these reports.

Please contact me at (202) 254-4100 if you have any questions.

>FEMA’s Initial Response in New York to Hurricane Sandy 		2013
DS-13-14 We interviewed FEMA, SCD,and DDC officials; reviewed judgmentally selected project costs (generally based on dollar value); and performed other procedures considered necessary to accomplish our objective. We did not assess the adequacy of the DDC’s internal controls applicable to grant activities because it was not necessary to accomplish our audit objective. However, we did evaluate fiscal controls, accounting procedures, and whether DDC had a system to account for expenditures on a project ‐ by ‐project basis, in order to determine compliance with governing criteria in effect at the time of the disaster.

>FEMA Should Recover $4.2 Million of Public Assistance Grant Funds Awarded to the Department of Design and Construction, Honolulu, Hawaii 		2013
DS-13-13 Our audit objective was to determine whether the City accounted for and expended FEMA grant funds according to Federal regulations and FEMA guidelines. The California Governor's Office of Emergency Services (Cal OES), a FEMA grantee, awarded the City $2,925,240 for costs resulting from severe storms, flooding, mudslides, and landslides from December 17,2005, through and including January 3, 2006. The award provided 75 percent FEMA funding for 7 large projects and 10 small projects. Our audit covered the period from December 17, 2005, to June 10, 2013. We audited $2,772,687, including six large projects totaling $2,599,005/ and two small projects totaling $173,682.

>The City of Pacifica, California, Generally Followed Regulations for Spending FEMA Public Assistance Funds 		2013
DD-13-14 The Cooperative, a non-profit rural electric cooperative, began operations in 1937 with 75 miles of power lines. It currently has three offices, serves eight counties in northeast Arkansas, maintains more than 4,700 miles of power lines, and provides electricity to more than 27,000 customers. The 2009 winter storm coated power lines and trees with ice. The added weight of the ice on power lines and trees damaged or destroyed roughly 8,000 utility poles throughout the Cooperative’s service area (see figure 1). These damaged or destroyed utility poles caused power outages to approximately 25,000 of the Cooperative’s customers.

>FEMA Should Recover $7.5 Million of the $43.2 Million Public Assistance Grant Awarded to Craighead Electric Cooperative Corporation, Arkansas 		2013
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
DD-13-13 The objective of this report is to disclose additional information related to the data that the Federal Emergency Management Agency (FEMA) relied on in its February 2008 decision to approve Comal County's (County) Hazard Mitigation Grant Program (HMGP) application. This report supplements our audit report, FEMA Hazard Mitigation Grant Program Funds Awarded to Comal County, Texas, DD-12-13, dated June 21, 2012, and provides additional information demonstrating that FEMA based its approval of the County's HMGP pplication on incomplete information. The Texas Division of Emergency Management (TDEM), a FEMA grantee, submitted the County's HMGP application to FEMA for funding following Hurricane Rita. In February 2008, FEMA approved the County's $7 million ($5,250,000 Federal share) initial HMGP request to construct a drainage improvement structure to mitigate future flood losses. In December 2010, FEMA approved an additional $9,302,516 for the project because of a design flaw in the County's original engineering plan, bringing the total award for his project to $16,302,516 ($12,226,887 Federal share).

>Comal County Understated Project Cost in Its Hazard Mitigation Grant Program Project Application 		2013
DS-13-12 The California Governor's Office of Emergency Services (Cal OES), 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, 2005.1 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.

>Los Angeles County, California, Did Not Properly Account for or Expend About $14,000 in FEMA Grant Funds 		2013
DA-13-26 The City received a Public Assistance grant award of $3.0 million from the Florida Division of Emergency Management (State), FEMA grantee, for damages resulting from Hurricane Charley, which occurred in August 2004. The award provided 100 percent FEMA funding for the first 72 hours of debris removal and emergency protective measures undertaken as a result of the disaster and 90 percent funding thereafter. The award also provided 90 percent funding for permanent repairs to buildings and other facilities. The award consisted of 13 large projects and 26 small projects. We audited seven large projects and six small projects with awards totaling $1.9 million (see Exhibit, Schedule of Projects Audited and Questioned Costs). We limited our review of small projects to determining whether the City (1) completed the projects, and (2) received duplicate benefits for the projects.

>FEMA Should Recover $234,034 of Public Assistance Grant Funds Awarded to City of Daytona Beach, Florida – Hurricane Charley 		2013
OIG-13-117 FROM: John E. McCoy II

Assistant Inspector General for Audits

SUBJECT: Office of Inspector General Emergency Management Oversight Team Deployment Audits

Audit Report Numbers OIG-13-84, OIG-13-117, OIG-13-124, OIG-14-50-D, OIG-14-111-D, OIG-15-92-D, OIG-15-102-D, OIG-15-105-D, OIG-16-53-D, OIG-16-85-D, OIG-16-106-D, OIG-17-37-D

After completing an internal review of our audits related to multiple Emergency Management Oversight Team (EMOT) projects, we have decided to permanently remove the subject reports from our public website.

Our internal review found the subject reports may not have adequately answered objectives and, in some cases, may have lacked sufficient and appropriate evidence to support conclusions. Answering objectives with sufficient and appropriate evidence is required under Government Auditing Standards or Quality Standards for Inspection and Evaluation. In an abundance of caution, we believe it best to recall the reports and not re-issue them.

Going forward, our EMOTs will deploy during the response phase of a disaster to identify and alert the Federal Emergency Management Agency (FEMA) and its stakeholders of potential issues or risks if they do not follow FEMA and other Federal requirements. The EMOT’s reviews will not be conducted under Government Auditing Standards. The teams will continue to observe and identify potential risk areas that will be addressed by future traditional audits, if necessary.

A complete list of the projects removed from our website is attached. You should not place any reliance on these reports.

Please contact me at (202) 254-4100 if you have any questions.

>FEMA's Initial Response in New Jersey to Hurricane Sandy 		2013
DA-13-25 The Pennsylvania Emergency Management Agency (PEMA), a FEMA grantee, awarded DCNR $33.6 million for damages resulting from three federally-declared disasters: Tropical Depression Ivan (1557-DR-PA), which occurred September 17, 2004. Severe storms and flooding (1587-DR-PA), which occurred April 2, 2005. Severe storms, flooding, and mudslides (1649-DR-PA), which occurred June 23, 2006. The audit covered the period September 17, 2004, through June 19, 2013, and included a review of 25 large and 3 small projects totaling $27,690,926 or 82 percent of the total awards.

>Pennsylvania Department of Conservation and Natural Resources Appropriately Expended $33.6 Million of FEMA Public Assistance Funds 		2013
DA-13-27 The City received a Public Assistance award totaling $2.6 million from the Florida Department 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 debris removal and emergency protective measures undertaken as a result of the disaster and 90 percent funding thereafter. The award also provided 90 percent funding for permanent repairs to buildings and other facilities. The award consisted of 7 large projects and 28 small projects.

>FEMA Should Recover $209,170 of Public Assistance Grant Funds Awarded to City of Daytona Beach, Florida – Hurricane Frances 		2013
OIG-13-112 The American Recovery and Reinvestment Act of 2009 (Recovery Act), as amended, appropriated $150 million for Public Transportation Security Assistance and Railroad Security Assistance. The Federal Emergency Management Agency (FEMA) administered these funds through its Transit Security Grant Program, which primarily funded operational packages for canine, mobile explosives screening, and antiterrorism teams, and capital projects for activities such as infrastructure protection. In 2009, FEMA awarded $9,560,064 to the Washington Metropolitan Area Transit Authority (WMATA) for the creation of antiterrorism teams (ATT). Specifically, the grant funded 20 Metro Transit Police Department sworn officer positions, which were used to form 5 permanent ATTs. From August 1, 2009, through June 30, 2012, WMATA reported project costs totaling $7,590,766. As of June 30, 2012, WMATA had been reimbursed for $1,058,080 of these costs.

>Costs Incurred by the Washington Metropolitan Area Transit Authority under Transit Security Grant No. 2009-RA-R1-0102 		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-13-109 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
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
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
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

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

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