Federal Reports

The Federal Emergency Management Agency (FEMA) cannot ensure non-Federal entities used Emergency Food and Shelter Program Humanitarian Relief (EFSP-H) and Shelter and Services Program (SSP) funding in fiscal years 2023 and 2024 in compliance with applicable laws and regulations.  Without improved oversight, FEMA faces an increased risk of funding unallowable costs and making duplicate payments when administering grants.   Specifically, we found FEMA: • did not review EFSP-H expenditures to ensure funds were used for allowable costs and eligible aliens, resulting in $425 million in questioned costs; • did not consistently review SSP payment requests to verify that costs were allowable, resulting in $16.5 million in questioned costs; and • did not perform verification to prevent duplication of funding between EFSP-H and SSP grants.  These deficiencies occurred because FEMA did not establish and implement necessary internal controls to review EFSP-H and SSP expenditures.  Although DHS terminated the SSP grant awards after we began fieldwork, we completed this audit as our findings may help FEMA avoid fraud, waste, or abuse during program closeout.   Data Access: FEMA denied us direct, read-only access to the FEMA Grants Outcomes back-end database.  After multiple delays, FEMA instead provided raw data for SSP grants and then direct, read-only access to SSP award records through the system’s front-end interface. 

Semiannual Report to Congress (26-1)

During the week of December 8, 2025, we performed a self-initiated audit at the Westchester Processing and Distribution Center (P&DC) and four delivery units serviced by the plant. The delivery units included the Mount Vernon, New Rouchelle, White Plains, and Yonkers Main Post Offices in the New York, NY, area.

We issued individual reports for the four delivery units and the P&DC. We also issued another report summarizing the results of our audits at all four delivery units with specific recommendations for management to address.

Why We Did This Report

We conducted this audit to determine whether the EPA is managing its Superfund special accounts properly and timely in accordance with applicable laws, policies, and guidance.
 

Summary of Findings

Based on our in-depth review of nine Superfund special accounts, we found that the EPA generally managed special accounts in accordance with applicable laws, policies, and guidance, with the exceptions that the EPA needs to take steps to expeditiously use the funds in the Anniston Lead Superfund Site special account and needs to correct special accounts with negative balances in a timely manner.

Management Information Report – Management and Performance Challenges Facing the Railroad Retirement Board for Fiscal Year 2025