Skip to main content
U.S. flag

An official website of the United States government

Government Website

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Safely connect using HTTPS

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
OIG-13-64 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012, and the related statements of net cost, changes in net position, and custodial activity, and combined statement of budgetary resources for the year then ended (referred to as the “fiscal year (FY) 2012 financial statements”). We were also engaged to audit the Department’s internal control over financial reporting of the FY 2012 financial statements. The objective of our audit engagement was to express an opinion on the fair presentation of the FY 2012 financial statements and the effectiveness of internal control over financial reporting of the FY 2012 financial statements.

>Information Technology Management Letter for the Federal Emergency Management Agency Component of the FY 2012 Department of Homeland Security Financial Statement Audit 		2013
OIG-13-38 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012 and the related statements of net cost, changes in net position and custodial activity, and combined statement of budgetary resources for the year then ended (referred to herein as the “fiscal year (FY) 2012 financial statements”). The objective of our audit was to express an opinion on the fair presentation of these financial statements.

>Management Letter for the FY 2012 DHS Financial Statements and Internal Control over Financial Reporting Audit 		2013
OIG-13-12 The Department of Homeland Security Transit Security Grant Program (TSGP) focuses on the use of visible, unpredictable deterrents to reduce risk to transit systems. Transit Security Grants fund capital projects including Multi-User High-Density Key Infrastructure Protection, Single-User High-Density Key Infrastructure Protection, Key Operating Asset Protection, and other mitigation activities. These construction grants pay for infrastructure improvements such as installation of anti-terrorist barriers at tunnel entrances and security systems for underground and underwater infrastructure. In addition, Transit Security Grants also fund canine, mobile explosives detection screening, and anti-terrorism teams. FEMA allocated $72.2 million to four transit security capital projects and $77.8 million to 15 transit security terrorist teams.

>Costs Claimed by the Chicago Transit Authority for the Subway Security and SCADA Project – Video Analytics and Intrusion Detection, and the Public Transport Anti-Terrorism Team Program, Grant Numbers 2009-RA-RI-0106 and 2009-RA-RI-0093 		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
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
DS-13-06 The Alaska Division of Homeland Security and Emergency Management (ADHSEM), a FEMA grantee, awarded the Department $1.273,176, primarily related to damages resulting from severe storms, flooding. mudslides, and rockslides during the period from October 8 through 13, 2006. The award provided 75 percent FEMA funding for four large projects and one small project.' Our audit covered the period from October 8, 2006, to January 9, 2013. We audited four of the five projects with, charges totaling $958,288. As of January 2013, the Department had not submitted a final costs daim for one large project.

>FEMA Improperly Applied the 50 Percent Rule in Its Decision To Pay the Alaska Department of Natural Resources To Replace a Damaged Bridge 		2013
OIG-13-39 This transition allowed remote control of processes and exposed industrial control systems to cyber security risks that could be exploited over the Internet. The National Cybersecurity and Communications Integration Center, a division of the Office of Cybersecurity and Communications within the National Protection and Programs Directorate (NPPD), is the operational arm of NPPD and is responsible for providing full-time monitoring, information sharing, analysis, and incident response capabilities to protect Federal agencies’ networks and critical infrastructure and key resources, such as industrial control systems.

>DHS Can Make Improvements to Secure Industrial Control Systems 		2013
DA-13-08 As of December 13, 2011, the City received PA awards totaling $12.2 million from the Florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from hurricanes Frances and Jeanne, which occurred in September 2004. The awards provided 100 percent FEMA funding for the first 72 hours of debris removal and emergency protective measures undertaken during the disaster and 90 percent funding thereafter. The awards also provided 90 percent funding for permanent repairs to buildings and other facilities. The awards consisted of 25 large projects and 62 small projects. Table 1 identifies the specifics for each disaster.

>FEMA Should Recover $470,244 of Public Assistance Grant Funds Awarded to the City of Lake Worth, Florida - Hurricanes Frances and Jeanne 		2013
OIG-13-108 We evaluated the Department of Homeland Security’s (DHS) enterprise-wide security program for Top Secret/Sensitive Compartmented Information intelligence systems. Pursuant to the Federal Information Security Management Act, we reviewed the Department’s security program including its policies, procedures, and system security controls for enterprise-wide intelligence systems. In doing so, we assessed the Department’s continuous monitoring, configuration management, identity and access management, incident response and reporting, risk management, security training, plans of actions and milestones, contingency planning, and security capital planning. As of May 2012, the United States Coast Guard (USCG) authorizing official assumed oversight for USCG's shore-side intelligence systems from Office of Intelligence and Analysis (I&A). USCG is migrating its Coast Guard Intelligence Support System to a multi-authorizing official structure including DHS, USCG, and Defense Intelligence Agency.

>Review of DHS' Information Security Program for Intelligence Systems for Fiscal Year 2013 		2013
DA-13-15 We are currently auditing $3.4 million of a $4.1 million hazard mitigation grant awarded to George County, Mississippi (County) (FIPS Code 039-99039-00) by the Mississippi Emergency Management Agency (State). The $3.4 million we are auditing provided 100 percent funding for the construction of two emergency shelters in the County. The State pro~ided the Federal Emergency Management Agency (FEMA) grant monies from Hazard Mitigation Grant Program (HMGP) funds made available to the State following Hurricane Katrina. Our overall audit objective is to determine whether the County accounted for and expended the hazard mitigation grant funds accordingto Federal regulations and FEMA guidelines.

>Contract Dispute Delaying Hurricane Shelters at George County, Mississippi: Interim Report on FEMA Hazard Mitigation Grant Program Funds Awarded to George County, Mississippi 		2013
OIG-13-65 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012 and the related statements of net cost, changes in net position and custodial activity, and combined statement of budgetary resources for the year then ended (referred to herein as the “fiscal year (FY) 2012 financial statements”). The objective of our audit was to express an opinion on the fair presentation of these financial statements. We were also engaged to examine the Department’s internal control over financial reporting of the FY 2012 financial statements, based on the criteria established in Office of Management and Budget (OMB), Circular No. A-123, Management’s Responsibility for Internal Control, Appendix A.

>United States Secret Service’s Management Letter for FY 2012 DHS Consolidated Financial Statements Audit 		2013
OIG-13-40 This review focused on FEMA preparedness grants awarded directly to local fire stations, port facilities, and transit systems, called Assistance toFirefighters rants and TransportationInfrastructure Security Branch grants, that totaled $1.2 billion in fiscal year 2011. This report conveys concerns we identified during our limited review for FEMA to consider prior to implementing its revised monitoring plans. We may revisit FEMA’s monitoring of grantees using a risk-based approach once implementation is complete. In fiscal year 2012, FEMA inconsistently applied risk indicators to determine the level of financial and programmatic monitoring a grantee received. Additionally, in selecting grantees to monitor, FEMA did not assign risk indicators to all grantees. As a result, during fiscal year 2012, FEMA could not ensure that it monitored all grantees with increased risk. For fiscal year 2013, FEMA combined programmatic and financial monitoring into an integrated plan and revised its risk indicators to better reflect grantees’ inherent risk.

>FEMA’s Use of Risk-based Monitoring for Grantee Oversight 		2013
OIG-13-14 his report is the result of a June 2011 letter from Congressman John L. Mica, U.S. House of Representatives, requesting that we provide updated information on our 2008 report, Transportation Security Administration’s National Deployment Force. The Transportation Security Administration’s (TSA) National Deployment Force officers support airport screening operations during emergencies, seasonal demands, severe weather conditions, or increased passenger activity equiring additional screening personnel above those normally available to airports. In addition, officers may support other TSA functions as described in table 1 of our report.

>TSA’s National Deployment Force – FY 2012 Follow-Up 		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-13-89 The Department of Homeland Security (DHS) has 62 H-60 helicopters operated by U.S. Customs and Border Protection (CBP) and the United States Coast Guard (USCG), both of which are converting the helicopters to add about 15 years of operational life. These conversions include repairing the airframes as well as installing updated equipment. We performed this audit to determine whether DHS, CBP, and the USCG have efficiently acquired, converted, and modified these helicopters.

>DHS’ H-60 Helicopter Programs (Revised) 		2013
OIG-13-66 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012 and the related statements of net cost, changes in net position and custodial activity, and combined statement of budgetary resources for the year then ended (referred to herein as the “fiscal year (FY) 2012 financial statements”). The objective of our audit was to express an opinion on the fair presentation of these financial statements. We were also engaged to examine the Department’s internal control over financial reporting of the FY 2012 financial statements, based on the criteria established in Office of Management and Budget (OMB), Circular No. A-123, Management’s Responsibility for Internal Control, Appendix A.

>U.S. Immigration and Customs Enforcement’s Management Letter for FY 2012 DHS Consolidated Financial Statements Audit 		2013
DA-13-09 The Authority received a PA award totaling S2.9 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 and permanent repairs to buildings and facilities. The award consIsted of 10 large projects and 8 5mall projects. We audited four large projects with awards totaling $2.3 million (see Exhibit. Schedule of Projects Audited). The audit covered the period of August 29, 2005, 10 April 19, 2012, during which the Authority received $2.3 millionIn FEMA funds for the four projects, At the time of our audit , the Authority had completed work on all awarded projects and had submitted a final claim to the State for all project expenditures.

>FEMA Should Recover $1.9 Million of Public Assistance Grant Funds Awarded to the Hancock County Utility Authority — Hurricane Katrina 		2013
OIG-13-11 We audited the U.S. Citizenship and Immigration Services’ (USCIS) Systematic Alien Verification for Entitlements program to determine the accuracy of nformation used to validate an applicant’s immigration status when the applicant had been ordered deported. Our objectives were (1) to assess whether the Systematic Alien Verification for Entitlements program uses accurate and up-to-date information to validate immigration status of deportable, removable, and excludable individuals, and (2) if Systematic Alien Verification for Entitlements is not using accurate information, to determine the rate of error with respect to verification of these individuals’ status.

>Improvements Needed for SAVE To Accurately Determine Immigration Status of Individuals Ordered Deported (Revised) 		2013
OIG-13-111 The National Infrastructure Protection Plan stipulates that the Transportation Security Administration (TSA) coordinate preparedness activities among ransportation sector partners to prevent, protect against, respond to, and recover from all hazards that could affect U.S. transportation systems. TSA, with the collaboration and coordination of other Federal agencies and the surface transportation industry, created the Surface Transportation Research and development Working Group. The group’s mission is to gather and consolidate sector-directed research and development efforts from all transportation security partners. It identifies security vulnerabilities—capability gaps—and refers them to DHS Science & Technology Directorate (S&T) for further review and possible initiation of research and development projects.

>Research and Development Efforts to Secure Rail Transit Systems 		2013
OIG-13-92 Our audit objective was to determine whether the USCG has adequate processes to investigate, take corrective actions, and enforce Federal regulations following reported marine casualties. The USCG does not have adequate processes to investigate, take corrective actions, and enforce Federal regulations related to the reporting of marine accidents. These conditions exist because the USCG has not developed and retained sufficient personnel, established a complete process with dedicated resources to address corrective actions, and provided adequate training to personnel on enforcement of marine accident reporting.

>Marine Accident Reporting, Investigations, and Enforcement in the United States Coast Guard 		2013
OIG-13-67 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012 and the related statements of net cost, changes in net position and custodial activity, and combined statement of budgetary resources for the year then ended (referred to herein as the “fiscal year (FY) 2012 financial statements”). The objective of our audit was to express an opinion on the fair presentation of these financial statements. We were also engaged to examine the Department’s internal control over financial reporting of the FY 2012 financial statements, based on the criteria established in Office of Management and Budget (OMB), Circular No. A-123, Management’s Responsibility for Internal Control, Appendix A.

>National Protection and Programs Directorate’s Management Letter for FY 2012 DHS Consolidated Financial Statements Audit 		2013
DA-13-10 The City received an award of $233.9 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 debris removal, emergency protective measures, and permanent repairs to buildings and facilities. However, we limited the scope of our audit to debris removal and emergency protective measures (Categorie5 A and B), for which the City was awarded $86.6 million. Under Categories A and B, the award included 78 large and 73 small projects.

>FEMA Should Recover $8.5 Million of Public Assistance Grant Funds Awarded to the City of Gulfport, Mississippi, for Debris Removal and Emergency Protective Measures – Hurricane Katrina 		2013
OIG-13-15 Thirteen days after Hurricane Sandy’s landfall, 166,649 residential customers across three States - New York, New Jersey, and Connecticut - remained without power, in large part because of damage to their electrical systems, which prevented the electric utility companies from restoring power to their homes. Without additional government assistance, many of these homes could be without power during winter months, thus creating an immediate and undue threat to public health and safety. In response to this need, the Federal Emergency Management Agency (FEMA) established the Sheltering and Temporary Essential Power (STEP) pilot program, enabling residents to return to or remain in their homes as a form of shelter while permanent repairs are completed. This pr ogram will reduce the number of people in shelters or in the Transitional Shelter Assistance Program.

>FEMA’s Sheltering and Temporary Essential Power Pilot Program 		2013
OIG-13-110 We conducted an audit of the efforts undertaken by the Department’s Office of the Chief Information Officer to implement and maintain continuity of operations and disaster recovery and contingency planning capabilities. The objective of our audit was to determine the progress that the Office of the Chief Information Officer has made in carrying out its continuity planning roles and developing contingency planning strategies for routine backup of critical data, programs, documentation, and personnel for recovery after an interruption.

>DHS Needs To Strengthen Information Technology Continuity and Contingency Planning Capabilities (Redacted) 		2013
OIG-13-91 We audited the Transportation Security Administration’s (TSA) Screening of Passengers by Observation Techniques program. The program’s intent is to screen passengers by observing their behavior in order to detect potential high-risk travelers. This program uses Behavior Detection Officers to detect passenger behaviors that may be indicative of stress, fear, or deception. Congressman Bennie Thompson requested an audit of TSA’s Screening of Passengers by Observation Techniques program to determine its effectiveness, efficiency, and economy as a security screening protocol at airports. The audit objective was to determine whether TSA’s Screening of Passengers by Observation Techniques program is structured to ensure that passengers at U.S. airports are screened in an objective and cost-effective manner to identify potential terrorists.

>Transportation Security Administration’s Screening of Passengers by Observation Techniques (Redacted) 		2013
OIG-13-68 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012 and the related statements of net cost, changes in net position and custodial activity, and combined statement of budgetary resources for the year then ended (referred to herein as the fiscal year (FY) 2012 financial statements”). The objective of our audit was to express an opinion on the fair presentation of these financial statements. We were also engaged to examine the Department’s internal control over financial reporting of the FY 2012 financial statements, based on the criteria established in Office of Management and Budget (OMB), Circular No. A-123, Management’s Responsibility for Internal Control, Appendix A.

>Management Directorate’s Management Letter for FY 2012 DHS Consolidated Financial Statements Audit 		2013
OIG-13-42 TSA reported that 446 airports currently are responsible for issuing badges to employees for access to secured areas of the airports. As of August 27, 2012, TSA reported that approximately 3.7 million badged employees had access to secured areas within the Nation’s airports. The badge vetting process is initiated when the airport transfers an applicant’s biographical and fingerprint information to a Designated Aviation Channeler (DAC), referred to in our report as a vendor. The vendor ensures that the information is properly formatted and complete before relaying the information to TSA for vetting against Federal criminal and immigration databases. Appendix C provides more details about the Aviation Channeling Services Provider (ACSP) process.

>Transportation Security Administration’s Aviation Channeling Services Provider Project 		2013
OIG-13-16 The objectives of the audit were to determine whether the State distributed and spent State Homeland Security Program and Urban Areas Security Initiative grant funds (1) effectively and efficiently and (2) in compliance with applicable Federal laws and regulations. We also addressed the extent to which grant funds enhanced the State’s ability to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The State was awarded $35,209,566 in Homeland Security Grant Program funds from fiscal years 2008 to 2010. This included $33,851,300 in State Homeland Security Program and Urban Areas Security Initiative grants that were subawarded to a total of one grantee and 48 subgrantees. Among the State’s subgrantees are cities, towns, and State agencies.

>The State of Rhode Island's Management of State Homeland Security Program and Urban Areas Securty Initiative Grants Awarded During Fiscal Years 2008 Through 2010 		2013
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
OIG-13-93 As of November 2012, the United States Coast Guard (USCG) reported more than 15,000 laptop computers in its inventory. These laptops are used by USCG’s military personnel and civilian employees to perform their job functions both in the United States and abroad. Our overall objective was to determine the effectiveness of USCG’s efforts to protect its laptop computers and controls implemented to safeguard its laptops and wireless networks and devices from potential exploits. We reviewed USCG’s policies and procedures for managing its laptop inventory. In addition, we reviewed the effectiveness of configuration management and technical controls implemented to protect the sensitive information processed by and stored on selected laptops.

>USCG Must Improve the Security and Strengthen the Management of Its Laptops 		2013
OIG-13-69 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012 and the related statements of net cost, changes in net position and custodial activity, and combined statement of budgetary resources for the year then ended (referred to herein as the “fiscal year (FY) 2012 financial statements”). The objective of our audit was to express an opinion on the fair presentation of these financial statements. We were also engaged to examine the Department’s internal control over financial reporting of the FY 2012 financial statements, based on the criteria established n Office of Management and Budget (OMB), Circular No. A-123, Management’s Responsibility for Internal Control, Appendix A.

>Science and Technology Directorate’s Management Letter for FY 2012 DHS Consolidated Financial Statements Audit 		2013
OIG-13-41 The Commonwealth was awarded approximately $32 million in State Homeland Security Program (SHSP) and Urban Areas Security Initiative (UASI) grant funds over fiscal years (FYs) 2008, 2009, and 2010. Appendix A provides details of the objectives, scope, and methodology for this audit. During FYs 2008 through 2010, the Louisville UASI was awarded $1.4 million, $2.2 million, and $2.2 million, respectively. A FEMA official said that Kentucky did not score high enough on the UASI risk formula to receive funding in FYs 2011 or 2012.

>Kentucky’s Management of State Homeland Security Program and Urban Areas Security Initiative Grants Awarded Fiscal Years 2008-2010 		2013
OIG-13-09 The attached report presents our fiscal year 2012 assessment of the major management challenges facing the Department. As required by the Reports Consolidation Act of 2000 (Public Law 106-531), we update our assessment of management challenges annually. As stipulated, the report summarizes what the Inspector General considers to be the most serious management and performance challenges facing the agency and briefly assesses the agency’s progress in addressing those challenges.

>Major Management Challenges Facing the Department of Homeland Security (Revised) 		2013
OIG-13-113 The Department of Homeland Security (DHS) operates and maintains 20 land mobile radio networks serving more than 120,000 frontline agents and officers. These users rely on radio systems for primary communications, officer safety, and mission success. DHS manages about 197,000 radio equipment items and 3,500 infrastructure sites, with a reported value of more than $1 billion. Many of these systems have exceeded their service-life and urgently need to be modernized to meet Federal and DHS mandates. DHS has estimated that full modernization of its existing end-of-life radio systems would require a $3.2 billion investment. The audit objective was to determine whether DHS is managing its radio program and related inventory in a cost-effective manner to prevent waste of taxpayer dollars.

>DHS Needs to Manage Its Radio Communication Program Better 		2013
OIG-13-94 In late August 2011, Hurricane Irene made landfall in Puerto Rico and again over eastern North Carolina’s Outer Banks. While traveling up the Atlantic coastline into Vermont, Hurricane Irene caused at least 34 fatalities and disrupted power to more than a million people. In the first 2 weeks of September 2011, Tropical Storm Lee, a slow-moving storm, struck many of the same areas affected by Hurricane Irene and caused severe local flooding, including floods of historic proportions.

>FEMA Deployed the Appropriate Number of Community Relations Employees in Response to Hurricane Irene and Tropical Storm Lee 		2013
OIG-13-70 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012 and the related statements of net cost, changes in net position and custodial activity, and combined statement of budgetary resources for the year then ended (referred to herein as the “fiscal year (FY) 2012 financial statements”). The objective of our audit was to express an opinion on the fair presentation of these financial statements. We were also engaged to examine the Department’s internal control over financial reporting of the FY 2012 financial statements, based on the criteria established in Office of Management and Budget (OMB), Circular No. A-123, Management’s Responsibility for Internal Control, Appendix A.

>The Office of Financial Management’s Management Letter for FY 2012 DHS Consolidated Financial Statements Audit 		2013
DD-13-06 The louisiana Governor's Office of Homeland Security and Emergency Preparedness (GOHSEP), a FEMA grantee, awarded the Parish $63.2 million for damages resulting from Hurricane Rita, which occurred on September 24, 200S The award provided 100 percent FEMA funding for 126 large projects and 213 small projects. The audit covered the period September 24, 2005, through November 28, 2012, the cutoff date of our audit, and included a detailed review of 52 projects totaling $45.6 million, or 72 percent of the total award, and a limited review of insurance issues and costs related to one architectural and engineering firm.

>FEMA Should Recover $6.7 Million of Ineligible or Unused Funds Awarded to Cameron Parish, Louisiana, for Hurricane Rita 		2013
OIG-13-17 Following Hurricanes Katrina and Rita in 2005, and other disasters up to December 31, 2010, FEMA disbursed more than $8 billion in assistance payments, some of which were later determined to have been improperly paid to individuals who were ineligible or who received duplicate payments. The debts in question arose in part because FEMA relaxed its internal controls in order to provide expedited delivery of assistance grants to displaced disaster survivors. The relaxed internal controls involved potential payments of $621.6 million to 167,488 recipients. After reviewing all of the cases, FEMA reduced that original estimate and determined that 91,178 recipients, who received more than $371 million, were candidates for recoupment. According to FEMA, there is sufficient justification to waive the debt obligations and not to recoup payment from the other 76,310 recipients, who collectively received more than $250 million in disaster assistance.

>FEMA’s Efforts To Recoup Improper Payments in Accordance With the Disaster Assistance Recoupment Fairness Act of 2011 (4) 		2013
OIG-13-115 We audited the Department of Homeland Security’s (DHS) efforts to implement Web 2.0 technology, also known as social media. The objective of our audit was to determine the effectiveness of DHS’ and its components’ use of Web 2.0 technologies to facilitate information sharing and enhance mission operations. The scope and methodology of this audit are discussed further in appendix A. Although DHS prohibits social media access to employees using a government-issued electronic device or computer unless a waiver or exception is granted, the Department has steadily increased its use of various social media sites over the past 5 years.

>DHS Uses Social Media To Enhance Information Sharing and Mission Operations, But Additional Oversight and Guidance Are Needed 		2013
DA-13-16 The City received a Public Assistance grant award of $3.3 million from the Florida Division of Emergency Management (State), FEMA grantee, for damages resulting from Hurricane Wilma, which occurred in October 2005. The award provided 100percent FEMA funding for debris removal activities, emergency protective measures, and permanent repairs to buildings and other facilities. The award consisted of 9 large projects and 16 small projects. We audited four large projects and six small projects with awards totaling $2.5M. The audit convered the period October 24, 2005, to April 16, 2012, during which the City received $2.5 million of FEMA funds. 2004. The award provided 100 percent FEMA

>FEMA Should Recover $129,248 of Public Assistance Grant Funds Awarded to City of Palm Beach Gardens, Florida – Hurricane Wilma Activities 		2013
OIG-13-71 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012 and the related statements of net cost, changes in net position and custodial activity, and combined statement of budgetary resources for the year then ended (referred to herein as the “fiscal year (FY) 2012 financial statements”). The objective of our audit was to express an opinion on the fair presentation of these financial statements. We were also engaged to examine the Department’s internal control over financial reporting of the FY 2012 financial statements, based on the criteria established in Office of Management and Budget (OMB), Circular No. A-123, Management’s Responsibility for Internal Control, Appendix A.

>Domestic Nuclear Detection Office’s Management Letter for FY 2012 DHS Consolidated Financial Statements Audit 		2013
DD-13-07 The Louisiana Governor's Office of Homeland Security and Emergency Preparedness (GOHSEP), a FEMA grantee, awarded the School Board $6,58 million for damages resulting from three federally declared disasters: • Hurricane Katrina (1603-DR-LA). which occurred August 29, 2005 • Hurricane Gustav (1786-DR-LA), which occurred September 2, 2008 • Hurricane Ike (1792-DR-LA), which occurred September 13, 2008. The audit covered the period August 29, 2005, through November 3, 2011, the cutoff date of our audit, and included a review of 16 large and 10 small projects totaling $6.16 million, or 94 percent of the total awards.

>FEMA Should Recover $881,956 of Ineligible Funds and $862,983 of Unused Funds Awarded to St. Charles Parish School Board, Luling, Louisiana 		2013
OIG-13-18 The objectives of the State audits were to determine whether each State distributed and spent the grant funds (1) effectively and efficiently, and (2) in ompliance with applicable Federal laws and regulations. We also addressed the extent to which grant funds enhanced the States’ ability to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The audits included more than $924 million in State Homeland Security Program and Urban Areas Security Initiative grants awarded to the 16 States and territories during 3-year periods between fiscal years 2006 and 2010.

>Annual Report to Congress on States’ and Urban Areas’ Management of Homeland Security Grant Programs Fiscal Year 2012 		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
OIG-13-95 The National Protection and Programs Directorate (NPPD), which is primarily responsible for fulfilling DHS security missions, assumed this responsibility for the Department. Subsequent to the President’s issuance of Executive Order 13618 in July 2012, NPPD’s Office of Cybersecurity and Communications was reorganized in an effort to promote security, resiliency, and reliability of the Nation’s cyber and communications infrastructure.

>DHS Can Take Actions To Address Its Additional Cybersecurity Responsibilities 		2013
OIG-13-74 The objectives of the audit were to determine whether the State of North Carolina distributed and spent State Homeland Security Program and Urban Area Security Initiative grant funds (1) effectively and efficiently, and (2) in compliance with applicable Federal laws and regulations, as well as with DHS guidelines governing the use of such funding. We also addressed the extent to which funds enhanced the State of North Carolina’s and the Charlotte Urban Area’s ability to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The State of North Carolina received grant awards of approximately $61 million in State Homeland Security Program and Urban Areas Security Initiative grant funds for fiscal years 2008 through 2010.

>North Carolina’s Management of Homeland Security Program Grants Awarded During Fiscal Years 2008 Through 2010 		2013
OIG-13-44 The audit objectives were to determine whether the Commonwealth of Massachusetts distributed and spent State Homeland Security Program and Urban Areas Security Initiative grant funds effectively and efficiently, and in compliance with applicable Federal laws and regulations. We also addressed the extent to which grant funds enhanced the Commonwealth of Massachusetts’ ability to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other manmade disasters. The Commonwealth of Massachusetts was awarded approximately $122 million in State Homeland Security Program and Urban Areas Security Initiative grants during fiscal years 2008 through 2011.

>Massachusetts’ Management of Homeland Security Grant Program Awards for Fiscal Years 2008 Through 2011 		2013
OIG-13-19 According to the Department of Homeland Security, in fiscal year 2011, the United States Coast Guard (USCG) was responsible for 15 percent of the Department’s personal property and, between fiscal years 2008 and 2010, disposed of approximately $3.3 billion worth of such property. Reutilizing excess personal property maximizes the return on taxpayers’ dollars and minimizes expenditures for new procurements. Federal agencies are required to reutilize excess personal property unless doing so causes serious hardship, is impractical, or impairs operations. We conducted an audit to determine if the USCG’s policies, procedures, and processes ensure the proper identification and classification of excess personal property, as well as the proper reutilization and disposal of this property.

>Identification, Reutilization, and Disposal of Excess Personal Property by the United States Coast Guard 		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
DA-13-17 Our audit objective was to determine whether the City accounted for and expended Feder~1 Emergency Management Agency (FEMA) funds according to Federal regulations and FEMA guidelines. The City received a Public Assistance grant award of $5.3 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 facilities. The award consisted of 9 large projects and n small projects.

>FEMA Should Recover $3.5 Million of Public Assistance Grant Funds Awarded to the City of Gautier, Mississippi - Hurricane Katrina 		2013

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

Return to top of page