Federal Reports

In seven audits conducted from 2012 through 2016, we identified the Federal Emergency Management Agency’s (FEMA) past challenges making accurate repair-or-replace decisions. Based on our prior work, this report identifies 10 improper decisions or miscalculations FEMA should avoid when making such decisions to ensure that grant funds are properly spent. FEMA is assisting in the recovery from some of the most catastrophic disasters in U.S. history — Hurricanes Harvey, Irma, and Maria, and the October 2017 California wildfires. FEMA has made several corrective actions in response to our prior reports. Together with the lessons learned, the corrective actions may help minimize the risk that taxpayer dollars will be wasted on ineligible replacement costs. We made no recommendations.

The U.S. Postal Service Office of Inspector General (OIG) data analytics identified the Park Place Station had $30,124, or a 1,493 percent increase, in refunds from July 1 to December 31, 2018, as compared to the same period the previous year. Our objective was to determine whether postage, fees, and meter revenue refunds were properly issued, supported, and processed at the Houston, TX, Park Place Station.

OIG administers the Medicaid Fraud Control Unit (MFCU or Unit) grant awards, annually recertifies each Unit, and oversees the Unit's performance in accordance with the requirements of the grant. As part of this oversight, OIG conducts periodic reviews of Units and prepares public reports based on these reviews.

We conducted a limited scope audit of New England Foundation for the Arts (NEFA) for the period of October 1, 2015 through September 30, 2018. Limited scope audits involve a limited review of financial and non-financial information of NEA award recipients to ensure validity and accuracy of reported information, and compliance with Federal requirements. Based on our limited scope audit, we concluded that NEFA generally complied with financial management system and recordkeeping requirements established by OMB and NEA. However, we identified some areas requiring improvement. A summary of our findings is as follows: NEFA included unallowable costs on its FFR for NEA Award No. 14-6100-2004; NEFA could not support all of the costs for NEA Award No. 17-6100-7003; NEFA did not report actual costs on its FFRs for NEA Award Nos. 13-6100-2053,14-6100-2004, and 15-6100-2060; and NEFA did not establish procurement policies and procedures that meet Federal procurement requirements.