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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
OIG-17-80-D Cancellation of OIG Audit – FEMA’s Initial Response to the 2016 Catastrophic Flooding in Louisiana 2017
OIG-17-79-D We conducted this audit early in the Public Assistance process to identify areas where the Department may need additional technical assistance, or monitoring to ensure compliance, before improperly expending any of the Federal grant funds.  We determined if the Department conforms to its policies, procedures, and business practices, FEMA has reasonable assurance, but not absolute, that the Department will properly manage the Public Assistance grant funds it receives. During our audit, we determined the Department did not always use the lowest of FEMA and local rates for equipment costs.  Department officials agreed with this finding and took immediate corrective action by notifying Oregon that they would revise and resubmit payment reimbursement claims with correct equipment rate costs.  The Department has revised its procurement procedures for small contracts to include affirmative steps and assure the use of DBEs when possible, as 2 CFR 200.321 requires.  We are not requiring any further action from FEMA, therefore we consider this audit closed. 

>Linn County Road Department, Oregon, Has Sufficient Policies, Procedures, and Business Practices 		2017
OIG-17-78 Most of the deficiencies identified by the independent accounting firm KPMG, LLP were related to access controls and configuration management for NPPD’s core financial and feeder systems. The deficiencies collectively limited NPPD’s ability to ensure that critical financial and operational data were maintained in such a manner as to ensure their confidentiality, integrity, and availability. We recommend that NPPD, in coordination with the Department of Homeland Security’s Chief Information Officer and Acting Chief Financial Officer, make improvements to NPPD’s financial management systems and associated information technology security program

>Information Technology Management Letter for the National Protection and Programs Directorate of the FY 2016 Department of Homeland Security Financial Statement Audit 		2017
OIG-17-77-D We determined that The County did not comply with Federal procurement standards in expending FEMA Public Assistance grant funds.  Specifically, the County used a shared services agreement with the Houston-Galveston Area Council (HGAC) to procure two contracts totaling $1.5 million.  The HGAC’s procurement practices unreasonably restricted competition by not allowing smaller contractors to compete for the work, and HGAC did not take the specific steps that Federal regulations require to provide opportunities for disadvantaged firms to bid on federally funded work when possible.  We recommended FEMA disallow those costs as ineligible and direct the state to better monitor the County’s grant subaward activities.

>FEMA Should Recover $1.5 Million in Grant Funds Awarded to Hays County, Texas 		2017
OIG-17-76 Most of the deficiencies identified by the independent public accounting firm KPMG, LLP were related to access controls for the United States Citizenship and Immigration Service’s (USCIS) core financial and feeder systems.  The deficiencies collectively limited USCIS’ ability to ensure that critical financial and operational data were maintained in such a manner as to ensure their confidentiality, integrity, and availability.  We recommend that USCIS, in coordination with the Department of Homeland Security’s CIO and ACFO, make improvements to USCIS’ financial management systems and associated information technology security program.

>Information Technology Management Letter for the U.S. Citizenship and Immigration Services Component of the FY 2016 Department of Homeland Security Financial Statement Audit 		2017
OIG-17-75 Most of the deficiencies identified by the independent public accounting firm KPMG, LLP were related to access controls and configuration management of Federal Law Enforcement Training Centers (FLETC) core financial systems.  The deficiencies collectively limited FLETC’s ability to ensure that critical financial and operational data were maintained in such a manner as to ensure their confidentiality, integrity, and availability.  We recommend that FLETC, in coordination with the Department of Homeland Security’s Chief Information Officer (CIO) and Acting Chief Financial Officer (ACFO), make improvements to FLETC’s financial management systems and associated information technology security program.

>Information Technology Management Letter for the Federal Law Enforcement Training Centers Component of the FY 2016 Department of Homeland Security Financial Statement Audit 		2017
OIG-17-74-IQO The objective of this review was to determine whether the United States Coast Guard Investigative Service (CGIS) was complying with applicable policies.  However, significant issues with the agency’s case management system prevented us from making substantive observations about compliance with investigative policies.  We also noted issues with outdated policies, an absence of a Privacy Impact Assessment, poor training records management, and inconsistent documentation of finalized investigations.  CGIS employees voiced concerns with trust in senior leadership as well as questionable hiring practices, and articulated a need for more resources.  We made 32 recommendations to address the findings of our review and CGIS concurred with all of them.

>Oversight Review of the US Coast Guard Investigative Service 		2017
OIG-17-73 Most of the deficiencies identified by the independent public accounting firm KPMG, LLP were related to access controls for TSA’s core financial and feeder systems. The deficiencies collectively limited TSA’s ability to ensure that critical financial and operational data were maintained in such a manner as to ensure their confidentiality, integrity, and availability. We recommend that TSA, in coordination with the Department of Homeland Security’s Chief Information Officer and Acting Chief Financial Officer, make improvements to TSA’s financial management systems and associated information technology security program.

>Information Technology Management Letter for the Transportation Security Administration Component of the FY 2016 Department of Homeland Security Financial Statement Audit 		2017
OIG-17-72 Most of the deficiencies identified by the independent public accounting firm KPMG, LLP were related to access controls, segregation of duties, and configuration management.  The deficiencies collectively limited USSS’ ability to ensure that critical financial and operational data were maintained in such a manner as to ensure their confidentiality, integrity, and availability.  We recommend that USSS, in coordination with the Department of Homeland Security’s Chief Information Officer and Acting Chief Financial Officer, make improvements to USSS’ financial management systems and associated information.

 

>Information Technology Management Letter for the United States Secret Service Component of the FY 2016 Department of Homeland Security Financial Statement Audit 		2017
OIG-17-71 KPMG, LLP, under contract with DHS OIG, audited the U.S. Immigration and Customs Enforcement’s financial statements and internal control over financial reporting.  The resulting management letter discusses nine observations related to internal control for management’s consideration.  The auditors identified internal control deficiencies in several processes including intra-governmental payment and collection expense approval; accounts payable analysis, payroll cash reconciliation; performance reviews; and financial disclosure reporting.  These deficiencies are not considered significant and were not required to be reported in our Independent Auditors' Report on DHS’ FY 2016 Financial Statements and Internal Control over Financial Reporting, dated November 14, 2016, included in the DHS FY 2016 Agency Financial Report.

>United States Immigration and Customs Enforcement's Management Letter for DHS' FY 2016 Financial Statements Audit 		2017
OIG-17-70-SR 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.  We made five recommendations and FEMA concurred with all five of our recommendations.

>Lessons Learned from Prior Reports on CBP's SBI and Acquisitions Related to Securing our Border 		2017
OIG-17-69 KPMG LLP, under contract DHS OIG, audited the Transportation Security Administration’s financial statements and internal control over financial reporting.  The resulting management letter discusses 15 observations related to internal control for management’s consideration.  The auditors identified internal control deficiencies in a number of processes, including personnel actions; property, plant, and equipment; Time and Attendance Process and Financial Disclosure Forms; and the Accounts Receivable Estimate.  These deficiencies are not considered significant and were not required to be reported in our Independent Auditors' Report on DHS’ FY 2016 Financial Statements and Internal Control over Financial Reporting, dated November 14, 2016, included in the DHS FY 2016 Agency Financial Report.

>Transportation Security Administration's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit 		2017
OIG-17-68 KPMG LLP, under contract with DHS OIG, audited Federal Law Enforcement Training Centers’ financial statements and internal control over financial reporting.  The resulting management letter discusses three observations related to internal control for management’s consideration.  The auditors identified internal control deficiencies across multiple processes including financial system reconciliation; review and approval of intra-governmental payment and collection expenses; and improper allocation of gross costs on the Statement of Net Cost and footnote.  These deficiencies are not considered significant and were not required to be reported in our Independent Auditors' Report, dated November 13, 2016, included in the DHS FY 2016 Agency Financial Report.

>Federal Law Enforcement Training Centers' Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit 		2017
OIG-17-67 KPMG LLP, under contract with DHS OIG, audited FEMA’s financial statements and internal control over financial reporting.  The resulting management letter discusses 17 observations related to internal control for management’s consideration.  The auditors identified internal control deficiencies in several processes, including personnel actions; ethics training requirements and filings; intergovernmental activity payments; Web Integrated Financial Management System; and the deobligation of undelivered orders.  These deficiencies are not considered significant and were not required to be reported in our Independent Auditors' Report on DHS’ FY 2016 Financial Statements and Internal Control over Financial Reporting, dated November 14, 2016, included in the DHS FY 2016 Agency Financial Report.

>Federal Emergency Management Agency's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit 		2017
OIG-17-66-D We determined the City has established adequate policies, procedures, and business practices to account for and expend Public Assistance grant funds according to Federal regulations and FEMA guidelines. Therefore, if the City follows its policies, procedures, and business practices it has in place, FEMA has reasonable, but not absolute assurance, that the City will properly manage the Public Assistance grant funds it receives. We did not identify any reportable issues and consider this audit closed.

>Milwaukie, Oregon, Has Adequate Policies, Procedures, and Business Practices to Manage Its FEMA Grant Funding 		2017
OIG-17-65 As part of our ongoing oversight of detention conditions, we completed unannounced inspections of three U.S. Immigration and Customs Enforcement (ICE) family detention facilities.  During these inspections, nothing came to our attention that warranted serious concerns about the health, safety, or welfare of the detained families.  Specifically, we did not observe any conditions or actions that represented an immediate, unaddressed risk or an egregious violation of ICE’s Family Residential Standards.  The facilities were clean, well-organized, and efficiently run.  At all three facilities, ICE was satisfactorily addressing the inherent challenges of providing medical care and language services and ensuring the safety of families in detention.  Staff said they had received training for handling allegations of sexual assault or abuse and child abuse, and all staff interviewed could identify the appropriate steps for handling such allegations, complaints, or grievances.  We also observed surveillance cameras and perimeter security at all three facilities.  Staff at all three facilities reported they store camera footage for at least three weeks; staff at one facility reported cameras cannot see certain spots in public areas; and facility perimeters may not prevent unauthorized intrusion.  We made no recommendations in this report.

>Results of Office of Inspector General FY 2016 Spot Inspections of U.S. Immigration and Customs Enforcement Family Detention Facilities 		2017
OIG-17-64 Most of the deficiencies identified by the independent public accounting firm KPMG, LLP were related to security management, access controls, configuration management, and contingency planning of FEMA’s core financial and feeder systems.  The deficiencies collectively limited FEMA’s ability to ensure that critical financial and operational data were maintained in such a manner as to ensure their confidentiality, integrity, and availability.  We recommend that FEMA, in coordination with the Department of Homeland Security Chief Information Officer and Acting Chief Financial Officer, make improvements to FEMA’s financial management systems and associated information technology security program.

>Information Technology Management Letter for the Federal Emergency Management Agency Component of the FY 2016 Department of Homeland Security Financial Statement Audit 		2017
OIG-17-63 Most of the deficiencies identified by the independent public accounting firm KPMG, LLP were related to access controls, configuration management, and segregation of duties for ICE’s core financial and feeder systems.  The deficiencies collectively limited ICE’s ability to ensure that critical financial and operational data were maintained in such a manner as to ensure their confidentiality, integrity, and availability.  We recommend that ICE, in coordination with the Department of Homeland Security Chief Information Officer and Acting Chief Financial Officer, make improvements to ICE’ financial management systems and associated information technology security program.

>Information Technology Management Letter for the U.S. Immigration and Customs Enforcement Component of the FY 2016 Department of Homeland Security Financial Statement Audit 		2017
OIG-17-62-D We determined that the District’s accounting policies, procedures, and business practices are adequate to account for FEMA grant funds and insurance proceeds according to Federal regulations and FEMA guidelines.  However, the District’s procurement policies, procedures, and business practices were not adequate to meet minimum Federal standards and address key procurement elements such as to ensure no award is made to any party debarred or suspended from Federal assistance programs.  The District took immediate corrective actions and amended its procurement procedures to be compliant with Federal procurement standards.  Non-compliance occurred because District officials were not fully aware of the required procurement standards for Federal grants.  We recommended that FEMA direct Texas to continue providing technical assistance and closely monitor the District to ensure it complies with Federal procurement standards for awarding and administering disaster-related contracts to prevent improper spending of the estimated $12,854,705 ($9,641,029 Federal share) in contract costs for remaining permanent work.  FEMA agreed with the findings and recommendation in the report.

>Texas Should Continue to Provide Deweyville Independent School District Assistance in Managing FEMA Grant Funds 		2017
OIG-17-61 Most of the deficiencies identified by the independent public accounting firm KPMG, LLP were associated with access controls, segregation of duties, and configuration management of the U.S. Coast Guard’s core financial and feeder systems.  The deficiencies collectively limited Coast Guard’s ability to ensure that critical financial and operational data were maintained in such a manner as to ensure their confidentiality, integrity, and availability.  We recommend that the Coast Guard, in coordination with DHS’ Chief Information Officer and Acting Chief Financial Officer, make improvements to Coast Guard’s financial management systems and associated information technology security program.

>Information Technology Management Letter for the United States Coast Guard Component of the FY 2016 DHS Financial Statement Audit 		2017
OIG-17-60 We determined that CBP has made improvements to and continues to develop, its ethics and integrity training for officers and agents.  The agency tracks training completion using various methods and evaluation tools to measure and assess training effectiveness.  As a result, CBP has created, expanded, and redesigned training courses to promote ethics and integrity at the Advanced Training Center, the academies, and in the field.  However, CBP has not effectively communicated or conducted follow up with the field on its overall integrity strategy.  As a result, CBP cannot fully accomplish this important strategy.  We recommended CBP create a repository for the field offices to maintain and share unique field-developed training, highlight the importance of CBP’s integrity strategy throughout the agency and follow up with field staff to ensure it is effectively communicated.  We made two recommendations and CBP concurred with our recommendations, and prior to issuance of the final report took action to close recommendation 2.

>CBP Continues to Improve its Ethics and Integrity Training, but Further Improvements are Needed 		2017
OIG-17-59 We determined that DHS did not fully comply with the Improper Payments Elimination and Recovery Act of 2010 (IPERA) because it did not publish accurate accompanying materials to the Agency Financial Report (AFR) as required by Office of Management and Budget (OMB) guidance.  The Department also did not meet its annual reduction targets established for each high-risk program.  DHS did comply with Executive Order 13520 by properly compiling and making available to the public DHS’ FY 2016 Quarterly High-Dollar Overpayment reports. Additionally, we determined DHS did not properly perform oversight of the components’ improper payment testing and reporting.  We made five recommendations that would help DHS’ Risk Management and Assurance Division (RM&A) strengthen its oversight and review procedures for IPERA risk assessments.  We also recommended that RM&A follows OMB requirements to comply with IPERA.

>Department of Homeland Security's FY 2016 Compliance with the Improper Payments Elimination and Recovery Act of 2010 and Executive Order 13520, Reducing Improper Payments 		2017
OIG-17-58-UNSUM Since our fiscal year 2015 evaluation, the Office of Intelligence and Analysis (I&A) has continued to provide effective oversight of DHS’ department-wide intelligence system and implemented programs for ongoing monitoring of its security practices. In addition, I&A has relocated its intelligence system to a DHS data center to improve network resiliency and support. The United States Coast Guard (USCG) has migrated its sites that process Top Secret/Sensitive Compartmented Information to a Defense Intelligence Agency owned system. However, USCG must continue to work with the Defense Intelligence Agency to clearly define the oversight responsibilities for this external system that supports its intelligence operations. We identified deficiencies in DHS’ information security program and are making two recommendations to I&A and three recommendations to USCG. I&A concurred with its two recommendations, while USCG non-concurred with its three recommendations. We conducted this review between May and September 2016.

>(U) Annual Evaluation of DHS' INFOSEC Program (Intel Systems - DHS Intelligence and Analysis) for FY 2016 		2017
OIG-17-57-D We determined that the County can account for and adequately support disaster-related costs.  However, the County’s procurement policies, procedures, and business practices do not meet all Federal procurement standard requirements.  As a result, the County awarded two bridge construction contracts totaling $458,150 without full and open competition.  We recommended that FEMA not fund $458,150 of ineligible contract costs, unless FEMA grants an exception for all or part of the costs according to Federal regulations.  Because of our audit, County officials said they will not claim FEMA reimbursement for either of the two contracts.  We discussed this decision with FEMA Region VI officials who said they will be alert for these costs should the County seek reimbursement for either of the two bridge construction contracts.  Based on FEMA’s response we consider this report closed and require no further action from FEMA.

>Colorado County, Texas, Has Adequate Policies, Procedures, and Business Practices to Manage Its FEMA Grant 		2017
OIG-17-56 We determined that DHS’ information technology systems did not effectively support U.S. Immigration and Customs Enforcement’s (ICE) visa tracking operations.  Specifically, ICE personnel responsible for investigating visa overstays had to piece together information from dozens of systems and databases, some of which were not integrated and did not electronically share information.  Additionally, ICE did not ensure that its field personnel received the training and guidance needed to properly use the systems currently available to conduct visa overstay tracking.  Further, DHS lacked a completed comprehensive biometric exit system at U.S. ports of departure to capture information on nonimmigrants departing the country.  As a result, DHS could not account for all visa overstays in a report to the Congress.  Manual checking across multiple systems used for visa tracking contributed to delays in investigating suspects who potentially posed public safety or homeland security risks.  We recommended the DHS Chief Information Officer continue to work with components to further eliminate duplication, improve information sharing, and properly align system access, especially for system modernization efforts, across DHS according to visa tracking mission requirements.  We made five recommendations.

>DHS Tracking of Visa Overstays is Hindered by Insufficient Technology 		2017
OIG-17-55 KPMG, LLP determined that CBP made improvements by designing and implementing certain account management, audit logging, and configuration management controls.  However, KPMG continued to identify financial system functionality and general information technology control deficiencies related to access controls and configuration management for CBP’s core financial, feeder, and General Support Systems environments.  The deficiencies collectively limited CBP’s ability to ensure that critical financial and operational data were maintained in such a manner as to ensure their confidentiality, integrity, and availability.  We recommend that CBP, in coordination with the DHS Chief Information Officer and Chief Financial Officer, make improvements to CBP’s financial management systems and associated information technology security program.

>Information Technology Management Letter for the FY 2016 U.S. Customs and Border Protection Financial Statement Audit 		2017
OIG-17-54 We determined that most of the deficiencies identified by the independent public accounting firm KPMG resulted from a lack of properly documented, fully designed, adequately detailed, and consistently implemented financial system controls to comply with requirements of DHS Sensitive Systems Policy Directive 4300 A, Information Technology Security Program, and National Institute of Standards and Technology guidance.  The deficiencies collectively limited DHS’ ability to ensure that critical financial and operational data were maintained in such a manner as to ensure their confidentiality, integrity, and availability.  We recommended that the Acting Chief Information Officer and Chief Financial Officer, in coordination with DHS components, make improvements to DHS’ financial management systems and associated information technology security program.

>Information Technology Management Letter for the FY 2016 Department of Homeland Security Financial Statement Audit 		2017
OIG-17-53 KPMG, LLC, under contract with DHS OIG, discussed nine observations related to internal controls for NFIP’s consideration.  These issues include internal control deficiencies and the need for improvement in calculating written premiums, reviewing paid claims, monitoring third party service providers, and recording investments, which are not critical and are below the level of a significant deficiency.  Internal control weaknesses considered significant deficiencies were presented in our Independent Auditors’ Report on DHS’ FY 2016 Financial Statements and Internal Control over Financial Reporting, dated November 14, 2016, included in the DHS FY 2016 Agency Financial Report.

>National Flood Insurance Program's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit 		2017
OIG-17-52 The resulting management letter discusses 103 observations related to internal control for management’s consideration.  These issues, which are not critical and are below the level of a significant deficiency, include:  a lack of internal controls related to undelivered orders, inaccurate financial data, and inadequate and/or untimely reviews of transactions.  Internal control weaknesses considered significant deficiencies were presented in our Independent Auditors’ Report on DHS’ FY 2016 Financial Statements and Internal Control over Financial Reporting, dated November 14, 2016, included in the DHS FY 2016 Agency Financial Report.

>Management Letter for the Department of Homeland Security's Fiscal Year 2016 Financial Statements Audit 		2017
OIG-17-51 We determined that ICE does not effectively manage the deportation of aliens under its supervision.  ICE does not collect and analyze data about employee workloads to allocate staff judiciously and determine achievable caseloads.  ICE also has not clearly and widely communicated deportation priorities to Deportation Officers; has not issued up-to-date, comprehensive, and accessible procedures; and has not provided sufficient training.  ICE’s failure to effectively balance and adequately prepare its workforce also makes it harder to address other obstacles to deportation, which may require significant time and resources.  These management deficiencies and unresolved obstacles make it difficult for ICE to deport aliens expeditiously.  ICE concurred with our five recommendations and has taken steps to improve its management of deportation operations

>ICE Deportation Operations 		2017
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-17-49 The Inspectors General (IG) of the Intelligence Community (IC), Department of Homeland Security (DHS), and Department of Justice (DOJ) issued a joint report on the domestic sharing of counterterrorism information.  The IGs’ review was conducted in response to a request from the Senate Select Committee on Intelligence, the Senate Homeland Security and Governmental Affairs Committee, and the Senate Judiciary Committee.  The IGs found that federal, state, and local entities are committed to sharing counterterrorism information by undertaking programs and initiatives that have improved information sharing.  However, the IGs also identified several areas in which improvements could enhance the sharing of counterterrorism information.  The IGs made 23 recommendations to the components of the Office of the Director of National Intelligence (ODNI), DHS, and DOJ to help improve the sharing of counterterrorism information and, ultimately, enhance the government’s ability to prevent terrorist attacks.  The components of ODNI, DHS, and DOJ agreed with all 23 recommendations.

>Review of Domestic Sharing of Counterterrorism Information 		2017
OIG-17-48-D We determined that the Iron County Forestry and Parks Department’s (Department) accounting policies, procedures, and business practices are adequate to account for grant funds according to Federal regulations and FEMA guidelines.  However, the Department needs to revise its procurement policies and procedures to comply fully with all Federal procurement standards.  If the Department makes these revisions and follows them, FEMA should have reasonable assurance that (1) small and minority businesses, women’s business enterprises, and labor surplus area firms will receive sufficient opportunities to compete for federally funded work; (2) the risk of misinterpretations and disputes relating to contracts will be minimized; and (3) contracts are awarded to individuals, companies, or recipients who do not pose a business risk to the government.  Department officials acknowledged that they had improperly procured their contracts, but said they plan to seek FEMA reimbursement for the $72,235 in disaster-related contract costs they had incurred.  We recommended that FEMA not fund $72,235 of ineligible contract costs and direct the Wisconsin Emergency Management Agency to provide additional technical assistance and monitoring to the Department to ensure it complies with applicable Federal procurement standards and to prevent the improper spending of approximately $3.2 million in estimated disaster work.  FEMA concurred with all of our findings and recommendations.

> Iron County Forestry and Parks Department, Wisconsin, Needs Assistance and Monitoring to Ensure Proper Management of Its FEMA Grant 		2017
OIG-17-47 The Protective Mission Panel (PMP) made a number of recommendations in its December 2014 classified report.  The objective of this review was to determine whether the Secret Service has taken or plans to take action to implement the PMP’s classified recommendations, which primarily relate to security gaps and vulnerabilities at the White House Complex (WHC).  The Secret Service has clearly taken these recommendations seriously.  Using funding appropriated for PMP initiatives, the Secret Service began enhancing security and refreshing technology at the WHC.  Fully implementing many of the PMP’s classified recommendations will depend on staff increases, sustained funding, and a multi-year commitment by Secret Service and Department leadership to ensure actions continue even during times of increased protective mission demands and unexpected priorities.  We made no recommendations in this report.

>The Secret Service Has Taken Action to Address the Classified Recommendations of the Protective Mission Panel 		2017
OIG-17-46-D We determined that although the Board accounted for disaster-related costs on a project-by-project basis, it did not comply with Federal procurement standards in awarding contracts for disaster work totaling $4.8 million.  Additionally FEMA inadvertently obligated an additional $508,884 in duplicate obligations.  Also the Board could have benefited from additional technical advice from Minnesota.  We recommended that FEMA disallow as ineligible $4.8 million for contracts that did not comply with Federal procurement standards and $508,884 for duplicate obligations.  We also recommended FEMA direct Minnesota to provide technical assistance and monitoring to the Board to ensure it complies with Federal procurement regulations, which should result in $2.6 million in cost avoidance.  FEMA generally agreed with the findings and recommendations in the report.

>Minneapolis Park and Recreation Board Did Not Follow All Federal Procurement Standards for $5.1 Million in Contracts 		2017
OIG-17-45-MA The Inspector General advised the Acting Administrator of the Transportation Security Administration (TSA) regarding internal TSA guidance to employees that, if followed, would improperly delay and restrict the OIG’s access to documents.  The Management Alert contained one recommendation with which TSA concurred.

>Management Alert Regarding Inspector General Access to Information (OIG 17-45-MA) 		2017
OIG-17-44-D The purpose of this advisory report is to notify FEMA of an issue we observed during our ongoing audit of CalRecycle.  We determined that CalRecycle expects it will cost about $230 million to complete debris removal work, and has received invoices totaling $200 million from two contractors performing the work.  Yet, these invoices included documentation with numerous discrepancies that did not fully support the invoiced costs as Federal cost principles and procurement standards require.  Moreover, as of September 8, 2016, our audit cutoff date, CalRecycle had paid its contractors about $186.4 million of the $200 million in invoiced costs, but had not completed its review of invoices nor collected all missing support records.   FEMA and California, therefore, should continue to assist CalRecycle in assuring that all costs are valid and eligible.  We recommended that FEMA Region IX Administrator (1) direct California, as grantee, to provide CalRecycle with technical assistance it may need to ensure compliance with all applicable Federal regulations, specifically for document support and contract management, and to avoid improperly funding any of the $230 million ($173 million Federal share) in contract costs CalRecycle estimates it will claim for damages caused by this disaster; and (2) direct California, as grantee, to ensure that all CalRecycle’s cost reimbursement claims for debris removal work are supported with adequate documentation and that costs are eligible in accordance with FEMA’s debris removal guidelines.

>Management Advisory - CalRecycle, a California State Agency, Needs Assistance to Ensure that $230 Million in Disaster Costs Are Valid 		2017
OIG-17-43-MA A recent unannounced inspection of the Theo Lacy Facility, an ICE detention facility in Orange, California, raised serious concerns, some that pose health risks and others that violate ICE’s 2008 Performance-Based National Detention Standards and result in potentially unsafe conditions at the facility.  Overall, we had concerns about food handling, confinement conditions, and services.  We made three recommendations to ensure compliance with ICE detention standards and strengthen ICE’s oversight of TLF.

>Management Alert on Issues Requiring Immediate Action at the Theo Lacy Facility in Orange, California (OIG-17-43-MA) 		2017
OIG-17-42 We determined that USCIS charges employers a flat fee per H-2 petition, regardless of whether 1) the employer is petitioning for one temporary non-immigrant worker, or hundreds of workers, and 2) it takes just minutes or days and weeks for USCIS to process the petition.  USCIS also did not limit the number of workers that employers can request on one petition, thus creating disparities in the cost employers pay to bring foreign workers into the United States.  We also found that large petitions are prone to errors that can have national security implications.  According to USCIS, the flat fee is used because USCIS systems do not capture the time required to adjudicate petitions with various numbers of workers.  We made three recommendations to improve the fee structure and vetting process.

>H-2 Petition Fee Structure is Inequitable and Contributes to Processing Errors 		2017
OIG-17-41-D We determined that for the projects we reviewed, the County effectively accounted for and expended FEMA Public Assistance grant funds according to Federal regulations and FEMA guidelines. Because the audit did not identify any issues requiring further action from FEMA Region IV, we consider this audit closed.

>Aiken County, South Carolina, Effectively Managed FEMA Grant Funds Awarded for Severe 2014 Winter Storm 		2017
OIG-17-40 We determined that U.S. Customs and Immigration Services’ and ICE’s social media screening pilots, on which DHS plans to base future department-wide use of social media screening, lack criteria for measuring performance to ensure they meet their objectives.  Although the pilots include some objectives, it is not clear DHS is measuring and evaluating the pilots’ results to determine how well they are performing against set criteria.  Absent measurement criteria, the pilots may provide limited information for planning and implementing an effective, department-wide future social media screening program.  We recommended developing and implementing a plan to evaluate the performance of social media screening pilots that includes well-defined, clear, and measurable objectives.

>DHS' Pilots for Social Media Screening Need Increased Rigor to Ensure Scalability and Long-term Success (Redacted) 		2017
OIG-17-39 We determined that CBP likely did not act in direct response to the Sandia report, but it has instituted many border security programs and operations that align with the report’s recommendations. However, our review and analysis of these reports also highlighted some continuing challenges to CBP in its efforts to secure the southwest border. In particular, CBP does not measure the effectiveness of its programs and operations well; therefore, it continues to invest in programs and act without the benefit of the feedback needed to help ensure it uses resources wisely and improves border security.  CBP also faces program management challenges in planning, resource allocation, infrastructure and technology acquisition, and overall efficiency.  Finally, coordination and communication with both internal and external stakeholders could be improved.  This final report does not contain recommendations.

>CBP’s Border Security Efforts – An Analysis of Southwest Border Security Between the Ports of Entry 		2017
OIG-17-38-D We determined that FEMA has not identified and recovered Federal funds that New York City spent, more than three years ago, on repairs to commercial residential properties.  These repairs included short-term measures such as temporary boilers and power generators.  FEMA recognizes that commercial landlords may have received an incidental benefit from the Federal assistance provided to New York City and used it for repairs to multifamily dwellings to ensure tenants could shelter in their homes.  However, it is the responsibility of New York State Division of Homeland Security and Emergency Services (the grantee) to ensure that the money that FEMA provides is spent in accordance with Federal laws and regulations.  Under FEMA rules, for-profit organizations are ineligible for Public Assistance grant funds.  We recommended that FEMA review and improve, as necessary, policies and procedures that protect government resources used to support disaster response and recovery activities.  We made three recommendations and FEMA concurred with all of them.

>FEMA Needs to Improve Its Oversight of the Sheltering and Temporary Essential Power Pilot Program 		2017
OIG-17-37-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 Severe Storms and Flooding in West Virginia DR-4273 		2017
OIG-17-36 KPMG, LLC expressed an unmodified (clean) opinion on CBP’s FY 2016 consolidated financial statements.  However, KPMG identified five significant deficiencies in internal control, three of which KPMG considers material weaknesses in the areas of information technology controls and financial systems functionality; financial reporting; and refunds and drawbacks of duties, taxes, and fees. The two other significant deficiencies in internal control are related to entity-level controls and custodial revenue - entry process.  KPMG made 18 recommendations to improve these areas.

>Independent Auditors' Report on U.S. Customs and Border Protection's Fiscal Year 2016 Consolidated Financial Statements 		2017
OIG-17-35-D We determined the County has established policies, procedures, and business practices to properly account for and expend FEMA Public Assistance grant funds.  Therefore, if the County adheres to those policies, procedures, and business practices, FEMA has reasonable assurance that the County will properly manage the estimated $55.4 million in FEMA project funding awarded for replacement of the facility.

>Escambia County, Florida, Has Adequate Policies, Procedures, and Business Practices to Effectively Manage FEMA Grant Funds Awarded to Replace Its Central Booking and Detention Center 		2017
OIG-17-34-D We determined that the Columbia County Roads Department (Department) does not have written procurement policies and procedures that fully conform to Federal procurement standards; is not accounting for direct administrative costs properly; and cannot yet initiate large permanent work projects more than 9 months after the disaster.  These findings occurred because Department officials were not familiar with applicable Federal regulations and FEMA guidelines adequately.  In addition, the Oregon Office of Emergency Management (Oregon) is responsible for ensuring that its subrecipient,the Department, is aware of and complies with these requirements, as well as for providing technical assistance and monitoring grant activities.  Because of our audit, the Department is revising its policies and procedures to comply with Federal requirements.  However, the Department needs additional, ongoing assistance from Oregon and FEMA to ensure that it properly manages the $2 million FEMA grant it expects to receive.  Therefore, we recommended that FEMA disallow contract costs that do not comply with applicable Federal procurement standards, unless FEMA grants an exception to the administrative requirements as 2 CFR 200.102 allows and determines the costs are reasonable.  The OIG made three other recommendations to FEMA related to directing Oregon, as its grant recipient, to provide increased monitoring and technical assistance to the Department, to ensure the Department follows Federal regulations and FEMA guidelines and avoids misspending its $2 million grant award.

>Columbia County Roads Department, Oregon, Needs Continued State and FEMA Assistance in Managing Its FEMA Grant 		2017
OIG-17-33 U.S. Coast Guard management prepared the Performance Summary Report and the related disclosures in accordance with the requirements of the ONDCP Circular, Accounting of Drug Control Funding and Performance Summary, dated January 18, 2013 (Circular).  Based on its review, nothing came to KPMG’s attention that caused it to believe that the Coast Guard’s FY 2016 Performance Summary Report is not presented, in conformity with the criteria in ONDCP’s Circular.  KPMG did not make any recommendations as a result of its review.

>Review of U.S. Coast Guard's Fiscal Year 2016 Review of U.S. Coast Guard's Fiscal Year 2016 Drug Control Performance Summary Report 		2017
OIG-17-32 U.S. Coast Guard management prepared the Table of FY 2016 Drug Control Obligations and related disclosures to comply with the requirements of ONDCP’s Circular, Accounting of Drug Control Funding and Performance Summary, dated January 18, 2013.  Based on its review, nothing came to KPMG’s attention that caused it to believe that the Coast Guard’s FY 2016 Detailed Accounting Submission is not presented in conformity with the criteria in ONDCP’s Circular.  KPMG did not make any recommendations as a result of its review. 

>Review of U.S. Coast Guard's Fiscal Year 2016 Detailed Accounting Submission 		2017
OIG-17-31 ICE’s management prepared the Performance Summary Report and the related disclosures to comply with the requirements of ONDCP’s Circular, Accounting of Drug Control Funding and Performance Summary, dated January 18, 2013.  Based on its review, nothing came to KPMG’s attention that caused it to believe that ICE’s FY 2016 Performance Summary Report is not presented in conformity with the criteria in ONDCP’s Circular.  KPMG did not make any recommendations as a result of its review. 

>Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2016 Drug Control Performance Summary Report 		2017

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

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