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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
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-17-65 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-17-66-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-17-63 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-17-50-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-17-70-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-17-71 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-17-68 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-17-69 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-17-64 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-17-67 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-17-72 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-17-73 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-17-79-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-17-74-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-17-76 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-17-82 KPMG LLP, under contract with DHS OIG, audited the S&T 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 in several processes including journal entry review processes; procurement and financial management system reconciliations; and intra-governmental payment and collection expense review and approval.  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.

>Science and Technology Directorate's' Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit 		2017
OIG-17-81 The Science and Technology Directorate (S&T) main financial application is owned and operated by U.S. Immigration and Customs Enforcement (ICE).  As a service provider, ICE provides support to S&T.  KPMG identified general information technology control deficiencies at ICE that could potentially impact S&T’s financial data, and as such, issued a finding.  The deficiencies collectively limited S&T’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 recommended that S&T, in coordination with the Department of Homeland Security’s CIO and ACFO, make improvements to S&T’s financial management systems and associated information technology security program.

>Information Technology Management Letter for the Science and Technology Directorate Component of the FY 2016 Department of Homeland Security Financial Statement Audit 		2017
OIG-17-84 KPMG LLP, under contract with DHS OIG, audited USCIS’ financial statements and internal control over financial reporting.  The resulting management letter discusses four observations related to internal control for management’s consideration.  The auditors identified internal control deficiencies in several processes including monitoring and recording employee completion of the annual ethics and integrity training; review and approval of H1-B and L fraud fee journal entries; recording of property, plant, and equipment; and inaccurate and unsupported data in some systems.  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 Citizenship and Immigration Services' Management Letter for DHS' Fiscal Year 2016 Financial Statements 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-17-85 Most of the deficiencies identified by the independent public accounting firm KPMG LLP were related to access controls and configuration management of Office of Financial Management (OFM) and Office of the Chief Information Officer (OCIO) core financial and feeder systems.  The deficiencies collectively limited OFM’s and OCIO’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 OFM and OCIO make improvements to DHS’ financial management systems and associated information technology security program.

>Information Technology Management Letter for the Office of Financial Management and Office of the Chief Information Officer Components of the FY 2016 Department of Homeland Security Financial Statement Audit 		2017
OIG-17-83-D Fort Bend County, Texas (County), needs additional technical assistance to account for FEMA Public Assistance grant funds according to Federal regulations and FEMA guidelines. Specifically, the County needs to revise its accounting policies and procedures to ensure it can fully support the disaster work it intends to complete with its own labor force. In addition, although the County’s procurement policies and procedures generally comply with Federal procurement standards, they did not include all required contract provisions in either of their disaster contracts. Because of our audit, the County revised its policies and procedures to include implementing a plan that specifically addressed Federal requirements for documenting and accounting for disaster-related costs and compliance with Federal procurement standards.

>Fort Bend County, Texas, Needs Additional Assistance and Monitoring to Ensure Proper Management of Its FEMA Grant 		2017
OIG-17-86 KPMG LLP, under contract with DHS OIG, audited the Office of Financial Management’s financial statements and internal control over financial reporting.  The resulting management letter discusses four observations related to internal control for management’s consideration.  The auditors identified internal control deficiencies and the need for improvement in several processes including financial disclosure reviews; designation of intra-governmental transactions as non-acquisition; reconciliation of unfilled customer order and undelivered order balances; and inadequate review of closing package notes.  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 2015 Agency Financial Report.

>Office of Financial Management's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit 		2017
OIG-17-87 KPMG LLP, under contract with DHS OIG, audited the United States Secret Service’s financial statements and internal control over financial.  The resulting management letter discusses four observations related to internal control for management’s consideration.  The auditors identified internal control deficiencies in several processes including financial reporting; time and attendance approval; invoice entry and disbursements; and confidential 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 Secret Service's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit 		2017
OIG-17-88 Most of the deficiencies identified by the independent public accounting firm KPMG LLP were related to access controls and configuration management of the Management Directorate’s core financial systems.  The deficiencies collectively limited the Management Directorate’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 Management Directorate make improvements to DHS’ financial management systems and associated information technology security program.

>Information Technology Management Letter for the Management Directorate Component of the FY 2016 Department of Homeland Security Financial Statement Audit 		2017
OIG-17-90 KPMG, under contract with DHS OIG, audited Customs and Border Protection’s (CBP) fiscal year (FY) 2016 consolidated financial statements.  The resulting management letter discusses 12 observations related to internal control for management’s consideration.  The auditors identified internal control deficiencies in a number of processes, including deobligation of undelivered orders, review of Federal Employee Compensation Act claims, and the seized and forfeited property inventory.  These deficiencies are not considered significant and were not required to be reported in our Independent Auditors' Report on U.S. Customs and Border Protection’s FY 2016 Consolidated Financial Statements, dated January 18, 2017, included in CBP’s FY 2016 Performance and Accountability Report.

>Management Letter for U.S Customs and Border Protection's Fiscal Year 2016 Consolidated Financial Statements Audit 		2017
OIG-17-91 We determined that DHS’ Performance and Learning Management System (PALMS) does not address the Department’s critical need for an integrated department-wide system.  As of October 2016, PALMS has not met DHS operational requirements for effective administration of employee learning and performance management activities.  In addition, the PALMS program office did not effectively implement the acquisition methodology selected for PALMS and did not monitor contractor performance.  Finally, between August 2013 and November 2016, the Department spent more than $5.7 million for unused and partially used subscriptions; incurred more than $11 million to extend contracts of existing learning management systems; and more than $813,000 for increased program management costs.  The Department also did not identify $72,902 in financial credits stemming from the contractor not meeting performance requirements.  The Government Accountability Office (GAO) also reported in its February 2016 report, GAO-16-253, that the Department experienced programmatic and technical challenges that led to years-long schedule delays.  We made seven recommendations to address the challenges with the PALMS acquisition and to improve future acquisitions.  The Department concurred with all seven of our recommendations.

>PALMS Does Not Address Department Needs 		2017
OIG-17-89 KPMG, under contract with DHS OIG, audited the United States Coast Guard’s financial statements and internal control over financial reporting.  The resulting management letter discusses 12 observations related to internal control for management’s consideration.  The auditors identified internal control deficiencies in several processes including financial disclosure reports; accounts receivable; civilian and military payroll; financial reporting process; and accounts payable accrual.  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 Coast Guard's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit 		2017
OIG-17-92 KPMG, under contract with DHS OIG, audited the National Protection and Programs Directorate’s financial statements and internal control over financial reporting.  The resulting management letter discusses 14 observations related to internal control for management’s consideration.  The auditors identified internal control deficiencies in several processes including revenue accrual, personnel actions, journal entry reviews, performance reviews, contract expense approvals, time keeping, and intra-governmental payment and collection expense approvals.  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.

>National Protection and Programs Directorate's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit 		2017
OIG-17-93-D We determined the Borough of Lavallette did not always account for and expend FEMA grant funds according to Federal regulations and FEMA guidelines.  Therefore, FEMA should disallow $3.9 million of $13.2 million in grant funds awarded to the Borough.  We made six recommendations to the Regional Administrator, FEMA Region II, to disallow duplicate costs, ineligible labor, contract and excessive equipment costs, unsupported equipment costs, unapplied credits, unneeded funds to put to better use and improve the State’s grant management activities.

>FEMA Should Recover $3.9 Million of $13.2 in Grant Funds Awarded to the Borough of Lavallette, New Jersey 		2017
OIG-17-95-D We determined that The Hospital accounted for FEMA funds on a project-by-project basis as Federal regulations and FEMA guidelines require.  However, as of February 2017, the Hospital had not arranged for an audit of its Federal award, which it must complete and submit to the Federal Audit Clearinghouse by June 30, 2017.  We recommended that the Regional Administrator, FEMA Region IV, direct the South Carolina Emergency Division to actively monitor the Hospital’s compliance with the annual audit requirements.  If the Hospital does not meets it audit requirement by the June 30, 2017, due date, FEMA should direct South Carolina to impose appropriate additional award conditions to ensure the integrity of the FEMA award.

>Williamsburg Regional Hospital, South Carolina, Generally Accounted for and Expended FEMA Grant Funds Awarded for Emergency Work Properly 		2017
OIG-17-96 KPMG, under contract with DHS OIG, audited the Management Directorate’s financial statements and internal control over financial reporting.  The resulting management letter discusses five observations related to internal control for management’s consideration.  These issues were related to journal entry review; financial system reconciliations; ineffective obligation analysis; contract expense approval, improper invoice posting; and intra-governmental payment and collection expense approval.  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.

>Management Directorate's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit 		2017
OIG-17-94 We determined that the Department failed to report 6 conferences in FY 2014 and 14 conferences in FY 2015 that were greater than $100,000 in its Annual Report to the Office of Inspector General and on the public website, as required by Federal regulations.  The total dollar value of these unreported conferences was $862,881 and $2,822,561 for FYs 2014 and 2015, respectively.  In addition, the Department did not always report actual conference costs timely or accurately.  We made five recommendations that would improve conference reporting and recordkeeping and ensure the accuracy and timeliness of conference submissions.  DHS concurred with all five of our recommendations and has implemented corrective actions, resulting in the resolution and closure of all the recommendations.

>Audit of Department of Homeland Security's Fiscal Years 2014 and 2015 Conference Spending 		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-17-97-D We determined that FEMA did not have sufficient evidence to support its decision that Hurricanes Katrina and Rita directly caused damages to the roads and water distribution system.  The demonstration of direct cause is necessary for work to be considered eligible for Federal disaster assistance funding, as required by the Stafford Act and FEMA’s own policies.  As a result, FEMA should not have awarded the initial $785 million, or the additional $1.25 billion to complete the repairs.  We recommended that FEMA disallow $2.04 billion in questioned costs —the initial award of $785 million, plus the additional $1.25 billion award.  We made two recommendations and FEMA non-concurred with both of our recommendations.

>FEMA Should Disallow $2.04 Billion Approved for New Orleans Infrastructure Repairs 		2017
OIG-17-98-SR This is a DHS OIG special report regarding DHS’ efforts to hire an additional 15,000 law enforcement officers.  This is the first in a series of reports.  This report describes lessons learned from prior DHS OIG, Government Accountability Office, and DHS departmental reports on challenges relating to hiring and other important areas of human capital management.  We made no recommendations in this report.

>Special Report: Challenges Facing DHS in Its Attempt to Hire 15,000 Border Patrol Agents and Immigration Officers 		2017
OIG-17-99-MA We found that CBP administered polygraph examinations to unsuitable applicants who provided disqualifying information during the pre-test interview.  This occurred because CBP’s process is not sufficient to prevent unsuitable applicants from continuing the polygraph examination.  We made two recommendations to CBP to improve its screening by establishing an in-person pre-security interview process, requiring examiners to use the on-call adjudication process, and discontinue testing of unsuitable applicants.  CBP concurred with both recommendations and agreed that conducting the in-person pre-security interview prior to the polygraph examination is a best practice.  CBP has implemented one of the recommendations and has initiated a pilot program for a new polygraph format.

>Management Alert - CBP Spends Millions Conducting Polygraph Examinations on Unsuitable Applicants (OIG-17-99-MA) 		2017
OIG-17-100 We observed a strong “unity of effort” and commitment among DHS leaders in working together to promote and support the JTFs.  Although the JTFs are a step forward for DHS, they face challenges, including a need for dedicated funding and outcome-based performance measures.  Without dedicated funding, the JTFs rely on components that may have competing or conflicting priorities.  Without performance metrics, the JTFs cannot show the value they add to homeland security operations.  During our fieldwork, Congress passed the 2017 National Defense Authorization Act, prompting us to modify our report objective.  This abbreviated report provides our views of successes and some challenges the JTFs face in achieving their mission.  We made no recommendations.

>DHS' Joint Task Forces 		2017
OIG-17-101 We determined that DHS had only approved implementation plans for 4 of 23 strategic objectives of the Enterprise Data Strategy, and planned to finalize the remaining plans in late FY 2017.  While we found that DHS had taken some effective actions to coordinate component investments in data sharing and management, component officials identified other ways that DHS could improve by coordinating Enterprise-wide tools and data integration efforts.  We recommended that DHS take actions to finalize implementation plans for the remaining 19 strategic objectives by the end of FY 2017, and work with components to identify and provide the training for Enterprise-wide data analysis and management tools.  We made two recommendations and Intelligence and Analysis and the Office of the Chief Information Officer concurred with both of our recommendations. 

>Improvements Needed to Promote DHS Progress toward Accomplishing Enterprise-wide Data Goals 		2017
OIG-17-102-D We determined that the City followed Federal regulations and FEMA guidelines when accounting for FEMA funds; however, FEMA mistakenly obligated $587,538 of ineligible funding because of a mathematical error.  We made two recommendations to the Regional Administrator, FEMA Region IV, to disallow $587,538 as ineligible costs.  FEMA agreed with our finding and recommendations, and has taken corrective action to resolve both recommendations.  Therefore, we consider these recommendations resolved and closed with no further action required from FEMA.

>Audit of FEMA Public Assistance Grant Funds Awarded to the City of Pensacola, Florida 		2017
OIG-17-104 TSA Office of Inspection Accountability Act of 2015 (Public Law 114-53), required us to review the Federal Air Marshal Service’s (FAMS’) policies and procedures for identifying misuse of Government resources, as well as the administration of FAMS’ code of conduct or integrity policies with respect to instances of misconduct. We incorporated this requirement into our ongoing department-wide audit of conduct and discipline, which seeks to determine whether DHS and its components have sufficient processes and procedures to address conduct issues. We determined that FAMS has sufficient policies and procedures to establish expectations for appropriate conduct, identify misuse of government resources, and address misconduct allegations. The report contains no recommendations.

>The Federal Air Marshal Service Has Sufficient Policies and Procedures for Addressing Misconduct 		2017
OIG-17-103-MA We determined that two DHS Components – CBP and U.S. Immigration and Customs Enforcement (ICE) created their own internal authorizations for executive protection details and staffed them without clear legal authority. We made two recommendations to the DHS secretary to direct CBP and ICE to (1) discontinue security details pending a legal review by the DHS General Counsel and (2) develop directive regarding the scope and circumstances  when a security detail is permitted for DHS component heads including the requirements for departmental level authorization; pending the results of the legal review.

>Management Alert - Unclear Rules Regarding Executive Protection Details Raise Concerns (OIG-17-103-MA) 		2017
OIG-17-105-D We determined that the County’s accounting policies, procedures, and business practices appear adequate to account for FEMA grant funds according to Federal regulations and FEMA guidelines.  However, the County could benefit from Florida, as FEMA’s grant recipient, providing additional technical assistance and monitoring of its pending projects.

>St. Johns County, Florida, Could Benefit from Additional Technical Assistance and Monitoring to Ensure St. Johns County, Florida, Could Benefit from Additional Technical Assistance and Monitoring to Ensure Compliance with FEMA Grant Requirements 		2017
OIG-17-106-D We determined that Downe Township did not always follow Federal procurement standards in awarding contracts for disaster work.  We recommended that FEMA disallow $832,040 of $2.5 million in grant funds awarded to the Township.  The Township did not have support for $445,385 of the questioned costs.  We also recommended that the Administrator, FEMA Region II, deobligate unused project costs, and withhold $2.3 million in funds requested for additional project work until New Jersey provides assurance that the Township complies with all Federal procurement standards for FEMA funded work.  FEMA Region II concurred with all of our recommendations.

>Audit of FEMA Public Assistance Grant Funds Awarded to Downe Township, New Jersey 		2017
OIG-17-108-D We determined that FEMA’s policies are not sufficient enough to prohibit unaccredited, unlicensed, unregistered, and non-state approved non-profit schools from receiving Public Assistance funds.  We made one recommendation for the FEMA Assistant Administrator for the Recovery Directorate to strengthen its policies and guidelines pertaining to non-profit schools eligibility for Public Assistance.  FEMA agreed with our finding and recommendation, and will take corrective action to resolve the recommendation by February 28, 2018; therefore, we consider the recommendation resolved and open.

>FEMA Should Strengthen Its Policies and Guidelines for Determining Public Assistance Eligibility of PNP Schools 		2017
OIG-17-107 We determined that although a complainant alleged there were systemic security challenges in the Office of Intelligence and Analysis (OIA), there were few documented security incidents over the past 5 years, all of which OIA addressed with corrective actions.  Further, OIA has improved the effectiveness of its Field Intelligence Division and the Field Intelligence Officers by hiring qualified, experienced intelligence professionals and implementing clear policies and procedures, but it could enhance officer training.  OIA is also addressing weaknesses in coordination among its watches and perceived delays in intelligence reporting.  We made two recommendations to improve the effectiveness of OIA operations; the Transportation Security Administration (TSA) concurred with both recommendations.

>TSA's Office of Intelligence and Analysis Has Improved Its Field Operations 		2017
OIG-17-111 We determined that 9,389 aliens identified as having multiple identities had received an immigration benefit.  When taking into account the most current immigration benefit these aliens received, we determined that naturalization, permanent residence, work authorization, and temporary protected status represent the greatest number of benefits, accounting for 8,447 or 90 percent of the 9,389 cases.  Benefits for the remaining 10 percent of cases include applications for asylum and appeals to immigration court decisions.  U.S. Citizenship and Immigration Services (USCIS) has drafted a policy memorandum, Guidance for Prioritizing IDENT Derogatory Information Related to Historical Fingerprint Enrollment Records, outlining how it will review cases of individuals with multiple identities whose fingerprints were uploaded into the Automated Biometric Identification System through Historical Fingerprint Enrollment Records.  We did not make any recommendations.

>Individuals with Multiple Identities in Historical Fingerprint Enrollment Records Who Have Received Immigration Benefits 		2017
OIG-17-109 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 Modernization Act of 2014, we reviewed the Department’s security program, including its policies, procedures, and system security controls for the enterprise-wide intelligence system. This report was issued to the Office of the Inspector General of the Intelligence Community (IC IG).

>Review of DHS' Information Security Program for Intelligence Systems for Fiscal Year 2017 (U) 		2017

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

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