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Report File
Date Issued
Submitting OIG
Department of Homeland Security OIG
Other Participating OIGs
Department of Homeland Security OIG
Agencies Reviewed/Investigated
Department of Homeland Security
Components
Federal Emergency Management Agency (FEMA)
Report Number
OIG-22-76
Report Description

Although the Federal Emergency Management Agency (FEMA) processed and obligated funds timely to other Federal agencies (OFA), it did not provide sufficient oversight to ensure OFAs used pandemic funding as required. Specifically, FEMA did not develop detailed cost estimates when initially establishing MAs, validate unliquidated and open obligations throughout the MA lifecycle, and verify cost eligibility against Public Assistance guidance before closing the MA.

Report Type
Audit
Special Projects
Pandemic
Agency Wide
Yes
Number of Recommendations
4
Questioned Costs
$0
Funds for Better Use
$0

Open Recommendations

This report has 3 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1 No $0 $0

We recommend the FEMA Associate Administrator for Response and Recovery develop a process to ensure FEMA components comply with FEMA’s Mission Assignment Guide, requiring the formulation of comprehensive cost estimates during initiation and throughout the performance period for mission assignments.

2 No $0 $0

We recommend the FEMA Associate Assistant Administrator for Response and Recovery evaluate the resources and other process improvements needed to ensure unliquidated obligations financial data are obtained, reviewed, and reported, as required per FEMA guidance.

3 No $0 $0

We recommend the FEMA Deputy Administrator develop a risk-based process for reviewing documentation that supports mission assignment expenditures and apply this process to COVID-19 mission assignments to ensure eligibility of claimed costs.

Department of Homeland Security OIG

United States