# Presentation: 708242

## National Response PlanFinancial Management Annex

**National Response Plan****Financial Management Annex**

## DOI Response to 2005 Hurricanes 

- Mission Assignments to include in the Hyperion Model
- PFM update activity
- Visibility of Total Costs Report
- Office of Inspector General Objectives

## Disaster Declarations

- FEMA Disaster Declarations by Year and State can be found at: _[http://www.fema.gov/news/disaster_totals_annual.fema](http://www.fema.gov/news/disaster_totals_annual.fema)_
- Hurricane Katrina, Rita and Wilma should be captured on the PFM Hyperion model at this time
- These disasters will contain the following declaration numbers in all Mission Assignments received with the first four digits: 1602, 1603, 1604, 1605, 1606, 1607 and 1609
- Example: 1605DR-AL-USGS-01

## Hyperion Updates

- Updated link to provide the EMC Situation Report ESF Total Costs attachment
- Total costs incurred by Bureau by ESF and we will be working towards capturing all ESF activity with specific mission assignments summarized from the total report
- Funding, Billed and Reimbursed amounts by Bureau by ESF
- PFM will publish a documentation control listing mapping the MA documents received along with the FEMA and DOI parties executing the document

## Total Costs Data from HYPERION as of May 17, 2006

| National Response Plan  |  |  |  | DOI Projects |  |
| --- | --- | --- | --- | --- | --- |
| ESF | Reimbursable | Non-reimbursable | Total | Bureau | Amount
 |
| 3 | $26,253,331 | $ 1,975,294 | $28,228,625 | BIA | $   217,639 |
| 4 |   17,501,060 |  22,106,509 |   39,607,569 | BLM | - |
| 7 |        330,865 |         12,650 |        343,514 | BOR | - |
| 10 |        740,825 |       148,445 |        889,270 | DO |     156,112 |
| 11 |        524,515 | - |        524,515 | FWS |   6,079,106 |
| 13 |        628,706 |           1,775 |        630,481 | MMS | 10,201,324 |
| 14 |          53,387 | - |          53,387 | NPS | - |
| 15 | - | - | - | OSM | - |
| Other |        449,696 | - |        449,696 | USGS |   5,672,052 |
| Mgmt. Support |        363,354 |    1,628,441 |     1,991,795 | - | - |
| Total | $46,845,739 | $25,873,114 | $72,718,852 |  | $22,326,233 |

**Notes:**
Total expenditures includes the reimbursable expenses.
NPS and USGS do not include base-8 salaries or fringe benefits for employees who are normally paid from appropriations.  

NPS miscategorized some expenditures.  Concern that DOI may not be getting expenditures that are reimbursable.

## Audit       Objectives

-    Are the Department and its bureaus ensuring that expenditures for hurricane relief efforts are reasonable, necessary and recorded?  Specifically,
- Did they have internal controls in place for procurement of goods and services in emergency situations?
- Did they accurately account for expenditures?
- Were expenditures directly related to hurricane relief efforts and allowable within applicable guidelines?
- Does the Department have adequate documentation to support reimbursable cost to FEMA?

**Notes:**
Bureaus Selected:
NPS, FWS, and MMS.  

- 1. Review the bureau internal controls over emergency spending.
- 2. Test sample of expenditures to determine whether they were directly related to hurricane relief efforts, within the applicable guidelines, and accurately accounted for.
- 3. Gain an understanding of how the Department accumulates and reports personnel cost related to the recovery efforts.
**Sampling Areas:**
- Contracts - Procurement guidelines and allowability of expenditures
- Travel Cards - Only relocated employees
- Purchase Cards - All convenience checks and Procurement guidelines and allowability of expenditures

**      ****Methodology**

**Notes:**
Internal Control includes gaining an understanding in how they account for personnel costs, i.e. salaries, fringe benefits.
Salaries were excluded because  extremely time-consuming during fieldwork with limited staff.