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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
DA-04-04 Bibb County, Georgia, FEMA Disaster No. 1033-DR-GA 2004
OIG-18-10 The Department faces challenges to effectively sharing cyber threat information across Federal and private sector entities. Without acquiring a cross-domain information processing solution and automated tools, DHS cannot analyze and share threat information timely. Further, without enhanced outreach, DHS cannot increase participation and improve coordination of information sharing across Federal and private organizations.

 

>Biennial Report on DHS’ Implementation of the Cybersecurity Act of 2015 		2018
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
DA-11-04 Biloxi Public School District, Mississippi 2011
OIG-21-22 We determined that DHS’ Countering Weapons of Mass Destruction Office (CWMD) BioWatch has information sharing challenges that reduce nationwide readiness to respond to biological terrorism threats.  We made four recommendations that, when implemented, will improve BioWatch. CWMD concurred with all four recommendations. 

>Biological Threat Detection and Response Challenges Remain for BioWatch (REDACTED) 		2021
GC-AL-06-31 Black Warrior Electric Membership Cooperative FEMA Disaster 2006
DS-09-06  

>Boone County Fire Protection District, Columbia, Missouri 		2009
OIG-19-23 Within U.S. Customs and Border Protection (CBP), Border Patrol agents are responsible for patrolling our international land borders and coastal waters surrounding Florida and Puerto Rico. We conducted this audit to determine to what extent Border Patrol agents meet workload requirements related to investigative and law enforcement activities. Border Patrol needs to manage its workforce more efficiently, effectively, and economically. CBP and Border Patrol must expedite the development and implementation of a workforce staffing model for Border Patrol as required by Congress. Without a complete workforce staffing model, Border Patrol senior managers are unable to definitively determine the operational needs for, or best placement of, the 5,000 additional agents DHS was directed to hire per the January 2017 Executive Order.

>Border Patrol Needs a Staffing Model to Better Plan for Hiring More Agents 		2019
OIG-15-99-D Boulder County, Colorado (County) received a $95 million grant for damages from a September 2013 disaster and anticipates repair costs will exceed $100 million. We conducted this audit early in the grant process to identify areas where the County may need additional technical assistance or monitoring to ensure compliance with Federal requirements. The County has adequate policies, procedures, and business practices to account for and expend Public Assistance grant funds according to Federal regulations and FEMA guidelines. The County accounted for disaster costs on a project-by­project basis and adequately supported repair costs. Additionally, the County has adequate procurement policies and procedures to ensure compliance with Federal procurement requirements. Further, the County’s insurance procedures and practices are adequate to ensure that anticipated insurance proceeds are deducted from eligible projects.

>Boulder County, Colorado, Has Adequate Policies and Procedures to Manage Its Grant, but FEMA Should Deobligate about $2.5 Million in Unneeded Funds 		2015
OIG-16-33-D The City of Boulder, Colorado, received a FEMA grant award of $19 million for damages resulting from severe storms, flooding, landslides, and mudslides that occurred during September 2013. We conducted this audit early in the grant process to identify areas where the City may need additional technical assistance or monitoring to ensure compliance with Federal requirements. The City’s policies, procedures, and business practices are adequate to account for and expend Public Assistance grant funds according to Federal regulations and FEMA guidelines. The City accounted for and properly supported disaster-related costs on a project-by-project basis. Additionally, the City has adequate procurement policies and procedures in place that are consistent with applicable Federal procurement standards. Moreover, the City’s insurance procedures and practices are adequate to ensure that the City can properly manage anticipated insurance proceeds. Therefore, the City can provide FEMA and Colorado (FEMA’s grantee) reasonable assurance that it has the capacity to comply with Federal grant requirements for this disaster.

>Boulder, Colorado, Has Adequate Policies, Procedures, and Business Practices to Manage Its FEMA Grant Funding 		2016
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
DA-11-03 Broward County School Board District 2011
DA-11-08  

>Broward Sheriff's Office – Disaster Activities Related to Hurricane Wilma 		2011
DA-11-09  

>Broward Sheriff's Office – Disaster Activities Related to Hurricanes Frances and Katrina 		2011
OIG-06-37 Buy American Act Compliance, , May 2006 2006
OIG-18-64 The County estimated that it had sustained $2.7 million in damages from severe storms and flooding in February 2017. We conducted the audit early in the grant process to identify areas in which the County may need additional technical assistance and monitoring to ensure compliance with Federal requirements. DHS OIG found that the County does not have adequate procurement policies, procedures, and business practices that comply fully with all Federal standards for its planned procurements, totaling approximately $500,000. At the time of our fieldwork, FEMA had not completed project worksheets to define the scope of disaster work. At this early stage in the grant process, Utah needs to provide the County with additional technical assistance and increased monitoring. Doing so should provide FEMA reasonable, but not absolute, assurance that the County will spend the $2.7 million in total estimated disaster-related costs according to Federal requirements.

>Cache County, Utah, Needs Additional Assistance and Monitoring to Ensure Proper Management of Its FEMA Grant 		2018
OIG-16-136-D Calaveras County, California (County), received a $10.8 million grant for damages from the September 2015 Butte Fire. We conducted this audit early in the grant process to identify areas where the County may need additional technical assistance or monitoring to ensure compliance.

>Calaveras County, California, Needs Additional State and FEMA Assistance in Managing Its $10.8 Million FEMA Grant ( 		2016
DS-09-11  

>California Department of Fish and Gam 		2009
DS-11-06  

>California Department of Forestry and Fire ProtectionCalifornia Department of Forestry and Fire Protection 		2011
DS-09-05  

>California Department of Parks and Recreation 		2009
W-10-03 California Department of Parks and Recreation, Sacramento, CA, Public Assistance ID No. 000-92001, FEMA Disaster No. 1046-DR-CA, 2003
DS-09-13  

>California Department of Water Resources 		2009
OIG-17-80-D Cancellation of OIG Audit – FEMA’s Initial Response to the 2016 Catastrophic Flooding in Louisiana 2017
GC-HQ-06-35 Cannibalization of Travel Trailers by Bechtel 2006
OIG-20-24 Williams-Adley determined that the Federal Emergency Management Agency (FEMA) did not ensure the Puerto Rico Central Office of Recovery, Reconstruction, and Resiliency (COR3) and the Puerto Rico Aqueduct and Sewer Authority (PRASA) establish and implement policies, procedures, and practices to account for and expend Public Assistance (PA) grant funds according to Federal regulations and FEMA guidance.  Specifically, PRASA did not follow established policies and procedures for: (1) recording the capacity size and rate of its force account equipment; and (2) ensuring each vendor had a certificate of eligibility before receiving a contract award.  We made two recommendations to improve PRASA’s management of FEMA PA funds, ensuring they are expended according to Federal regulations and FEMA guidance.

>Capacity Audit of FEMA Grant Funds Awarded to The Puerto Rico Aqueduct and Sewer Authority 		2020
OIG-20-26 Capacity Audit of FEMA Grant Funds Awarded to the Puerto Rico Department of Education 2020
OIG-20-22 Capacity Audit of FEMA Grant Funds Awarded to the Puerto Rico Department of Housing 2020
OIG-20-25 Williams-Adley determined that the Federal Emergency Management Agency (FEMA) did not always ensure that Department of Transportation and Public Works (DTOP) established and implemented policies, procedures, and practices to account for and expend PA grant funds according to Federal regulations and FEMA guidance.  Specifically, DTOP did not have (1) an effective grants management process; (2) sufficient internal controls in the procurement process; and (3) sufficient controls over its processes for claiming Force Account Labor costs.  This occurred because FEMA and Central Office of Recovery, Reconstruction and Resiliency (COR3) did not adequately oversee DTOP’s grant management activities.  We made three recommendations to improve COR3’s and DTOP’s management of FEMA Public Assistance funds, ensuring they are expended according to Federal regulations and FEMA guidance.  FEMA concurred with the recommendations.

>Capacity Audit of FEMA Grant Funds Awarded to the Puerto Rico Department of Transportation and Public Works 		2020
OIG-20-30 KPMG, LLP found that the Federal Emergency Management Agency (FEMA) did not always ensure Virgin Islands Territorial Emergency Management Agency (VITEMA) and the Virgin Islands Department of Education (VIDE) established and implemented policies, procedures, and practices to account for and expend Public Assistance (PA) grant funds according to Federal regulations and FEMA guidance.  For example, VIDE did not have policies and procedures to address procurement-related conflicts of interest and related disciplinary actions.  This occurred because FEMA did not adequately train VIDE personnel and did not review these policies and procedures.  We made five recommendations that, when implemented, should improve management of FEMA PA grant funds, ensuring the funds are expended according to Federal regulations and FEMA guidance.  FEMA concurred with the recommendations. 

>Capacity Audit of FEMA Grant Funds Awarded to the U.S. Virgin Islands Department of Education 		2020
OIG-20-29 KPMG, LLC found the Federal Emergency Management Agency (FEMA) did not provide adequate guidance to the Virgin Islands Emergency Management Agency (VITEMA) and the Virgin Islands Housing Finance Agency (VIHFA) and that VITEMA and VIHFA did not adequately manage FEMA Public Assistance (PA) funds.  Also, VITEMA and VIHFA did not always ensure the accuracy of project funding information or promptly notify FEMA about significant project cost overruns.  This occurred because FEMA did not provide the necessary guidance to and oversight of VITEMA and VIHFA to properly manage PA funds.  Because of these deficiencies, PA programs are at increased risk of mismanagement and expenditure of funds for unallowable activities.  We made seven recommendations to improve VITEMA’s and VIHFA’s management of FEMA PA funds, ensuring they are expended according to Federal regulations and FEMA guidance.  FEMA concurred with the recommendations.

>Capacity Audit of FEMA Grant Funds Awarded to the U.S. Virgin Islands Housing and Finance Authority 		2020
OIG-20-39 KPMG found FEMA did not always ensure that the Virgin Islands Emergency Management Agency (VITEMA), and Virgin Islands Water and Power Authority (VIWAPA) established and implemented policies, procedures, and practices to account for and expend PA disaster grant funds in accordance with Federal regulations and FEMA guidance.  Specifically: 1) VITEMA did not have policies and procedures to ensure the timely submission of management costs for reimbursement; 2) VIWAPA did not fully ensure contract costs were reasonable and allowable; and 3) Neither VITEMA nor VIWAPA had fully implemented FEMA’s Grants Manager and Grants Portal system.  This occurred because FEMA did not consistently provide adequate oversight.  Because of these deficiencies, there is increased risk the PA program may be mismanaged and funds may be used for unallowable activities.  We made three recommendations that, when implemented, should improve FEMA’s, VITEMA’s, and VIWAPA’s management of FEMA PA funds.  FEMA concurred with all three recommendations. 

>Capacity Audit of FEMA Grant Funds Awarded to the USVI Water and Power Authority 		2020
OIG-20-38 During 2019, there was a surge in Southwest Border crossings between ports of entry, resulting in 851,508 Border Patrol apprehensions and contributing to what senior U.S. Customs and Border Protection (CBP) officials described as an “unprecedented border security and humanitarian crisis.”  Our unannounced inspections revealed that, under these challenging circumstances, CBP struggled to meet detention standards.  Specifically, several Border Patrol stations we visited exceeded their maximum capacity.  Although Border Patrol established temporary holding facilities to alleviate overcrowding, it struggled to limit detention to the 72 hours generally permitted, as options for transferring detainees out of CBP custody to long-term facilities were limited.  Also, even after deploying medical professionals to more efficiently provide access to medical care, overcrowding made it difficult for the Border Patrol to manage contagious illnesses.  Finally, in some locations, Border Patrol did not meet certain standards for detainee care, such as offering children access to telephone calls and safeguarding detainee property.  In contrast to Border Patrol, which could not control apprehensions, CBP’s ports of entry could limit detainee access, and generally met applicable detention standards.  Supplementing a May 2019 Management Alert recommendation, we made two additional recommendations regarding access of unaccompanied alien children to telephones and proper handling of detainee property.  CBP concurred with the recommendations.

>Capping Report: CBP Struggled to Provide Adequate Detention Conditions During 2019 Migrant Surge 		2020
DS-11-01 Capping Report: FY 2009 Public Assistance Grant and Subgrant Audits 2011
DD-11-17  

>Capping Report: FY 2010 FEMA Public Assistance Grant and Subgrant Audits 		2011
OIG-12-74  

>Capping Report: FY 2011 FEMA Public Assistance and Hazard Mitigation Grant and Subgrant Audits 		2012
OIG-13-90 In FY 2012, we issued 59 audit reports on grantees and subgrantees awarded FEMA PA and HMGP funds between November 2002 and December 2009 as a result of 31 presidentially declared disasters in 16 States and 1 U.S. Territory.1 The objective of those 59 audits was to determine whether the grantees and subgrantees accounted for and expended FEMA funds according to Federal regulations and FEMA guidelines. Our HMGP audit objectives also included determining whether the projects met FEMA eligibility requirements and project management complied with applicable regulations and guidelines.

>Capping Report: FY 2012 FEMA Public Assistance and Hazard Mitigation Grant and Subgrant Audits 		2013
OIG-14-102-D This is the fifth annual Capping Report we have issued that summarizes the results of the PA program and HMGP grant and subgrant audits we conducted throughout the year. Each year, our audits reveal significant issues representing millions of dollars in findings and recommendations to FEMA. We focus our audits on FEMA’s PA and HMGP grant funds, which are funded from the Disaster Relief Fund. The PA program and HMGP provide a means for response, recovery, and mitigation from disasters. Through the PA program, FEMA provides grants to State, tribal, and local governments, and certain types of private nonprofit organizations so that communities can quickly respond to and recover from major disaster or emergency declarations. FEMA’s HMGP provides recovery from a declared disaster by also providing grants to State, tribal, and local overnments, and certain types of private nonprofit organizations to implement long ‐ term hazard mitigation measures after a major disaster declaration.

>Capping Report: FY 2013 FEMA Public Assistance and Hazard Mitigation Grant and Subgrant Audits 		2014
OIG-20-45 We found violations of U.S. Immigration and Customs Enforcement (ICE) detention standards undermining the protection of detainees’ rights and the provision of a safe and healthy environment.  Although the conditions varied among the facilities and not every problem was present at each, our observations, interviews with detainees and staff, and review of documents revealed several common issues.  At three facilities, we found segregation practices infringing on detainee rights.  Detainees at all four facilities had difficulties resolving issues through the grievance and communication systems, including allegations of verbal abuse by staff.  Two facilities had issues with classifying detainees according to their risk levels, which could affect safety.  Lastly, we identified living conditions at three facilities that violate ICE standards.  We recommended the Acting Director of ICE ensure the Enforcement and Removal Operations field offices overseeing the detention facilities covered in the report address identified issues and ensure facility compliance with relevant detention standards.  We made one recommendation that will help ICE ensure compliance with detention standards. ICE concurred with the recommendation.

>Capping Report: Observations of Unannounced Inspections of ICE Facilities in 2019 		2020
OIG-10-34  

>Cargo Targeting and Examination  		2010
OIG-14-146-D The County received a Public Assistance award of $6.2 million from the Georgia Emergency Management Agency (Georgia), a FEMA grantee, for damages resulting from tornadoes and strong winds, which occurred in April 2011. The award provided 75 percent FEMA funding for debris removal activities and emergency protective measures. The award consisted of 5 large projects and 14 small projects

>Catoosa County, Georgia, Effectively Managed FEMA Public Assistance Grant Funds Awarded for Severe Storms and Flooding in April 2011 		2014
OIG-23-60 CBP Accounted for Its Firearms but Did Not Always Account for Ammunition or Monitor Storage Facilities 2023
OIG-12-104 CBP Acquisition of Aviation Management Tracking System (Revised) 2012
OIG-22-39 CBP and CWMD Need to Improve Monitoring and Maintenance of Radiation Portal Monitor Systems - (REDACTED) 2022
OIG-22-26 CBP Border Patrol Stations and Ports of Entry in Southern California Generally Met TEDS Standards 2022
OIG-22-48 CBP Complied with Facial Recognition Policies to Identify International Travelers at Airports 2022
OIG-21-63 Summary: OFO continues to experience challenges managing searches of electronic devices, similar to those identified in our first audit report, CBP’s Searches of Electronic Devices at Ports of Entry, issued in December 2018.  Specifically, OFO did not properly document and conduct searches of electronic devices, fully assess the effectiveness of the electronic device search program, or adequately manage electronic device search equipment.  This occurred because, although it plans to do so, OFO has not yet fully implemented corrective actions for four of the five recommendations in our previous audit report, including establishing training for staff.  According to an OFO official, there have been delays in fully implementing the prior recommendations due to reviews of existing policy and a capabilities analysis report, and development of additional training.  In addition, OFO does not have adequate processes for auditing electronic device searches, does not track prosecutions and convictions resulting from referrals to other Federal agencies, and does not adequately monitor search equipment usage, functionality, and inventory.  Unless it corrects previously identified deficiencies and better manages searches and equipment, OFO will limit its ability to detect and deter illegal activities related to terrorism; national security; human, drug, and bulk cash smuggling; and child pornography.  We made five recommendations to improve CBP’s oversight of searches of electronic devices at ports of entry.  CBP concurred with all five recommendations.

>CBP Continues to Experience Challenges Managing Searches of Electronic Devices at Ports of Entry - Law Enforcement Sensitive (REDACTED) 		2021
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-23-45 CBP Could Do More to Plan for Facilities Along the Southwest Border 2023
OIG-20-78 U.S. Customs and Border Protection (CBP) quickly deployed funding for consumables and medical services to address the needs of migrants in its custody along the southwest border, but did not adequately plan to ensure it used fiscal year 2019 funds effectively.  Specifically, U.S. Border Patrol’s process did not adequately ensure taxpayer funds were used to purchase items required to meet migrants’ basic needs as Congress intended.  Additionally, CBP relied on a single contracting officer’s representative, rather than onsite personnel, to oversee its medical contract because it did not include onsite monitoring when expanding the contract across multiple sectors.  We made four recommendations to CBP to improve its consumables reimbursement process and medical contract oversight.  CBP concurred with all four recommendations.  

>CBP Did Not Adequately Oversee FY 2019 Appropriated Humanitarian Funding 		2020
OIG-23-56 CBP Did Not Effectively Conduct International Mail Screening or Implement the STOP Act - (REDACTED) 2023

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

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