DEPARTMENT OF HOMELAND SECURITY

Office of Inspector General 

Status Report on Open Recommendations 

to DHS Components 

OIG-08-27 February 2008
 

 

 

Table of Contents 

Status of Unimplemented Recommendations......................................................................1 

Federal Emergency Management Agency.....................................................................2 

Federal Law Enforcement Training Center .................................................................63 

 Management Directorate..............................................................................................70 

 Multiple Components...................................................................................................78 

National Protection and Programs Directorate ............................................................82 

Office of Health Affairs...............................................................................................87 

Office of Policy............................................................................................................88
 

Science and Technology Directorate ...........................................................................89 

 Transportation Security Administration ......................................................................90 

U.S. Citizenship and Immigration Service ................................................................107 

U.S. Coast Guard .......................................................................................................111 

U.S. Customs and Border Protection .........................................................................129 

U.S. Immigration and Customs Enforcement............................................................140 

U.S. Secret Service ....................................................................................................147 

Report Summaries............................................................................................................148
 

Appendices 

Appendix A: Department Comments 

Appendix B: Major Contributors to this Report 
 

 

 

 

Abbreviations 

ACE	 Automated Commercial Environment 

ACS Automated Case Support 

ADOS	 Administrative Detention Operations Supervisor 

ADRD Alzheimer’s Disease and Related Dementias 

AEL Authorized Equipment List 

AFG Annual Funding Guidance 

AFR Annual Financial Report 

AMOC Air and Marine Operations Center 

APHIS Animal and Plant Health Inspection Service 

ASG American Samoa Government 

ATS Automated Targeting System 

BAA Buy American Act 

BPA Blanket Purchase Agreement 

BZP Buffer Zone Plan 

BZPP Buffer Zone Protection Program 

C4ISR Command, Control, Communications, Computer, Intelligence, 

Surveillance and Reconnaissance 

C&A Certification and Accreditation 

CAP Criminal Alien Program or Corrective Action Plan 

CAS Core Accounting System 

CBP Customs and Border Protection 

CBPMO Customs and Border Protection Modernization Office 

CBPO Customs and Border Protection Officer 

CD Compact Disk 

CFO Chief Financial Officer 

CFR Code of Federal Regulations 

CGDN Coast Guard Data Network 

CIO Chief Information Officer 

CIP Construction in Progress 

CLAIMS Computer Linked Application Information Management System 

COOP Continuity of Operations 

CPAF	 Cost Plus Award Fee 

CPO Chief Procurement Officer 

CPPC Cost Plus Percentage of Cost 

CREC Central Rural Electric Cooperative 

CSIRC Computer Security Incident Response Center 

DBA Database Administrator 

DCIA Debt Collection Improvement Act of 1996 

DEP Department of Environmental Protection 

DFB Disaster Finance Branch 

DHS U.S. Department of Homeland Security 

DOD U.S. Department of Defense 

DOI U.S. Department of the Interior 

DOJ	 U.S. Department of Justice 

DPS Department of Public Safety 

DRO Office of Detention and Removal Operations 
 

 

Abbreviations 

DTO Delivery Task Order 

EA Expedited Assistance 

EDS Explosives Detection System 

EFS Emergency Support Functions 

EMPG Emergency Management performance Grants 

EOIR Executive Office for Immigration Review 

ePMO Electronic Program Management Office 

EP&R Emergency Preparedness and Response 

ETD Explosive Trace Detection 

FAR Federal Acquisition Regulations 

FASAB Federal Accounting Standards Advisory Board 

FBI Federal Bureau of Investigation 

FBwT Fund Balance with Treasury 

FCEN Financial Crimes Enforcement Network 

FCO Federal Coordinating Officer 

FDA Food and Drug Administration 

FDNS Office of Fraud Detection and National Security 

FDNS-DS Fraud Detection and National Security Data System 

FECA Federal Employees’ Compensation Act 

FEMA Federal Emergency Management Agency 

FFMIA Federal Financial Management Improvement Act 

FFMS Federal Financial Management System 

FHA Federal Highway Administration 

FINCEN Financial Crimes Enforcement Network 

FIPS federal information processing Standards 

FISMA Federal Information Security Management Act of 2002 

FLETC Federal Law Enforcement Training Center 

FMFIA Federal Managers Financial Integrity Act 

FMTTF Financial Management Transformation Task Force 

FOUO For Official Use Only 

FPDS-NG Federal Procurement Data System-Next Generation 

FPS Federal Protective Service 

FSD Federal Security Director 

F s 

FSTAR Financial Strategy for Transformation and Audit Readiness 

FY Fiscal Year 

GAAP Generally Accepted Accounting Principles 

GAO Government Accountability Office 

G&T Grants and Training 

GFPS Grand Forks Public Schools 

GPRA Government Performance and Results Act 

GSA General Services Administration 

GWA Government Wide Accounting 

HHS U.S. Health and Human Services 

HM Hazard Mitigation 

HMGP Hazard Migration Grant Program 

SR Financial Status Report
HSCIS Homeland Security Contract Information System 

HQ Headquarters 

HSPD Homeland Security Presidential Directive 

I&A Intelligence and Analysis 

ICE Immigration and Customs Enforcement 

ICoFR Internal Controls over Financial Reporting 

IFG Individual and Family Grant 

IHP Individuals and Households Program 

INS Immigration and Naturalization Service 

IPAC Intra-Governmental Payment and Collection 

ISA Interconnection Service Agreement 

ISAC Information Sharing and Analysis Center 

IT Information Technology 

JFO Joint Field Office 

JV Journal Voucher 

KEC Kiamichi Electric Cooperative 

LAN Local Area Network 

LASD Los Angeles Sheriffs Department 

LEO Law Enforcement Officer 

LEPC Law Enforcement Planning Commission 

LHLS/EP Louisiana Office of Land Security, Emergency Preparedness 

MEMA Mississippi Emergency Management Agency or Massachusetts 

Emergency Management Agency 

MIP Mapping Information Platform 

MLDC Mira Loma Detention Center 

MOA Memorandum of Agreement 

MOU Memorandum of Understanding 

MPC Minnkota Power Cooperative 

MSP Michigan State Police 

MRS Military Retirement System 

MSW	 Municipal Solid Waste 

MTF Military Treatment Facility 

NAICS North American Industry Classification System 

NAVD 88 North American Vertical Datum of 1988 

NBIS National Bio-Surveillance Integration System 

NCR National Capital Region 

NDDEM	 North Dakota Division of Emergency Management 

NDPCI	 National Domestic Preparedness Coalition Incorporated 

NEMIS National Emergency Management Information System 

NFC National Finance Center 

NFIP National Flood Insurance Program 

NI Non-intrusive 

NIMS National Incident Management System 

NIST National Institute of Standards and Technology 

NPPD National Protection and Programs Directorate 

NPSC National Processing Service Center 

Abbreviations 
 

 

 

Abbreviations 

NRP National Response Plan 

NSC National Security Cutter 

OCFO Office of the Chief Financial Officer 

OCIO Office of the Chief Information Officer 

ODP Office for Domestic Preparedness 

OEM Oklahoma Department of Emergency Management 

OFM Office of Financial Management 

OFO Office of Fiscal Operations 

OGC Office of General Counsel 

OHA Office of Health Affairs 

OHC Office of Human Capital 

OIG Office of Inspector General 

OJT On-the-Job Training 

OMB Office of Management and Budget 

OM&S Operating Materials and Supplies 

OPM Office of Personnel Management 

ORR Office of Refugee Resettlement 

OTM Other Than Mexican 

PA Public Assistance 

PCI Personal Identity Verification Card Issuer 

PD Procurement Desktop 

PDAs Preliminary Damage Assessments 

PEMA Pennsylvania Emergency Management Agency 

PII Personally Identifiable Information 

PIV Personal Identity Verification 

PMO Project Management Office 

POAM Plan of Action and Milestones 

POC Point of Contact 

POE Port of Entry 

PMO Project Management Officer 

PP&E Property, Plants, and Equipment 

PPQ Plant Protection Quarantine 

PPSO Plaquemines Parish Sheriff’s Office 

PRISM Procurement Information System for Management 

PWS Performance Work Statement 

RRAD Red River Army Depot 

RSSI Required Supplementary Stewardship Information 

RVS Remote Video Surveillance 

S&T Science and Technology Directorate 

SAA State Administration Agency 

SAP Systems, Applications, and Products Database 

SBInet Secure Border Initiative Network 

SDLC Systems Development Life Cycle 

SEMA State Emergency Management Agency 

SEMO State Emergency Management Office 

SFFAS Statement of Federal Financial Accounting Standards 
 

 

 

 

 

Abbreviations 

SIC Special Interest Countries 

SLGCP State and Local Government Coordination and Preparedness 

SOP Standard Operating Procedure 

SPC Service Processing Center 

SSA State Administrative Agency 

SSWeb Secret Service Web 

SST State Sponsors of Terrorism 

TAC Technical Assistance Contract 

TAFS Treasury Appropriation Fund Symbol 

TDEM Texas Division of Emergency Management 

TECS Treasury Enforcement Communications System 

TEMCO Territorial Emergency Management Coordinating Office 

TIER Treasury Information Executive Repository 

TIP Threat Image Projection 

TOHS Territorial Office of Homeland Security 

TOPOFF Top Officials Exercise 

TRX TIP-Ready X-Ray Machine 

TSA Transportation Security Administration 

TSO Transportation Security Officer 

UASI Urban Area Security Initiative 

UDO Undeliverable Orders 

UN Unmet Needs 

UND University of North Dakota 

USACE U.S. Army Corps of Engineers 

US-CERT United States Computer Emergency Readiness Team 

USCG U.S. Coast Guard 

USCIS U.S. Citizenship and Immigration Service 

USDA U.S. Department of Agriculture 

US&R Urban Search and Rescue 

USSGL United States Standard General Ledger 

UVI University of the Virgin Islands 

VA-NPSC Virginia - National Processing Service Center 

VI Virgin Islands 

VMIS Vehicle Management Information System 

VPN Virtual Private Network 

VRPP Vulnerability Reduction Protection Plan 

VWP Visa Waiver Program 

WADS Work Accomplishment Data System 

WAPA Water and Power Authority 

WEM Wisconsin Emergency Management 

WFEC Western Farmers Electric Cooperation 
Status of Unimplemented Recommendations 

Our office issued 214 reports with 1,070 recommendations that, according 

to our records, had not been implemented as of December 31, 2007. Of 

the 1,070 recommendations, 27 were closed in January 2008. The largest 

number of open recommendations was made to the Federal Emergency 

Management Agency (FEMA). No other single DHS component accounts 

for more than 12% of unimplemented recommendations. 

OIG 

Department of Homeland Security 

Office of Inspector General 

Chart 1: Distribution of DHS OIG Open Recommendations by Component 

USSS 0.005% (5) 

USCIS 3% (27) CBP 8% (89) USCG 7% (77) FLETC 2% (23) 

TSA 12% (129) 

S&T 2% (18) 

NPPD 3% (35) 

Policy 0.003% (3)

Multiple
 

Components 3%
 

(29) FEMA 50% (530) 

Management 6% 

(63) 

OHA 1% (6) ICE 3% (36) 

Status Report on Open Recommendations to DHS Components 

Page 1 
Federal Emergency Management Agency 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Disallow excess contract charges in the 

amount of $55,266. Unknown 

Status of 

implementation is 

unknown. 

DA-01-05 

Disallow unauthorized charges in the 

amount of $21,078. Unknown 

Status of 

implementation is 

unknown. 

Disallow excess charges for equipment 

in the amount of $78,259. Unknown 

Status of 

implementation is 

unknown. 

Disallow unauthorized work charges in 

the amount of $52,039. Unknown 

Status of 

implementation is 

unknown. 

Disallow unsupported costs in the 

amount of $859,199. Unknown 

Status of 

implementation is 

unknown. 

DA-02-05 Disallow ineligible overtime salary 

charges in the amount of $1,215,911. Unknown 

Status of 

implementation is 

unknown. 

Disallow unreasonable labor charges in 

the amount of $7,319. Unknown 

Status of 

implementation is 

unknown. 

DA-03-04 

Disallow excess engineering charges in 

the amount of $410.037. Unknown 

Status of 

implementation is 

unknown. 

Disallow ineligible repair costs in the 

amount of $625,712. Unknown 

Status of 

implementation is 

unknown. 

DA-06-04 Disallow unsupported charges in the 

amount of $1,385. Unknown 

Status of 

implementation is 

unknown. 

Disallow unnecessary charges in the 

amount of $117,778. No Action Plan Needed. 

DA-06-05 

Disallow unapplied program income in 

the amount of $85,337. No Action Plan Needed. 

Disallow duplicate charges in the 

amount of $8,413. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DA-07-03 Disallow $9,621 of questioned costs. Unknown 

Status of 

implementation is 

unknown. 

DA-07-05 

Instruct the county to comply with 

federal procurement regulations. Unknown 

Status of 

implementation is 

unknown. 

Require the county to ensure the rate 

charges for debris monitoring by 

contractors are reasonable. 

Unknown 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 2 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

DA-07-06 Disallow $365,633 in questioned costs. Unknown 

Status of 

implementation is 

unknown. 

DA-07-08 

Recommend Director of the Biloxi 

Transitional Recovery Office and the 

grantee require the county ensure that 

debris monitoring rates charged by the 

engineering firm are reasonable. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DA-07-09 Disallow $1,721,725 associated with 

debris removal from federal-aid roads. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DA-07-10 

Require the NY State Emergency 

Management Office to establish 

accounting procedures to ensure that its 

accounting system adequately supports 

SEMO's costs claimed under each 

FEMA grant. 

Unknown 

Status of 

implementation is 

unknown. 

Disallow $653,408 of questioned costs. Unknown 

Status of 

implementation is 

unknown. 

DA-07-11 

Disallow $3.8 million in questioned 

costs - $408,775 under Hurricane 

Katrina and $3,409,216 under 

Hurricane Wilma - resulting from 

excess and non-disaster-related charges, 

an unapplied credit, losses covered by 

insurance and excessive contract labor 

charges. 

Unknown 

Status of 

implementation is 

unknown. 

DA-08-01 

Director of FL Long Term Recovery 

Office disallow $336,786 of 

unsupported costs. 

Unknown 

Status of 

implementation is 

unknown. 

DA-08-02 

Director of FEMA MS Transitional 

Recovery Office disallow $43,751 in 

excessive contract charges. 

Unknown 

Status of 

implementation is 

unknown. 

Require the city to complete the 

subsidiary record to ensure that current 

and future project expenditures are 

accounted for separately. 

Unknown 

Status of 

implementation is 

unknown. 

DA-08-03 Inform city to comply with federal 

procurement regulations for any future 

contracts under FEMA award. 

Unknown 

Status of 

implementation is 

unknown. 

Disallow questioned costs of $102,244. Unknown 

Status of 

implementation is 

unknown. 

DA-09-05 Require municipality to maintain 

accounting records per the 44§CFR. Unknown 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 3 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Disallow excess charges in the amount 

of $234,810. Unknown 

Status of 

implementation is 

unknown. 

Disallow unsupported charges in the 

amount of $113,898. Unknown 

Status of 

implementation is 

unknown. 

DA-09-05 

Disallow unsupported charges in the 

amount of $3,013. Unknown 

Status of 

implementation is 

unknown. 

Disallow excess charges in the amount 

of $6,766. Unknown 

Status of 

implementation is 

unknown. 

Disallow duplicate benefits charges in 

the amount of $53,448. Unknown 

Status of 

implementation is 

unknown. 

Disallow for incomplete small projects 

in the amount of $35,349. Unknown 

Status of 

implementation is 

unknown. 

DA-10-05 FEMA Director disallow $21,769 

awarded for administrative costs. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DA-11-04 

Disallow unsupported charges in the 

amount of $11,662. Unknown 

Status of 

implementation 

unknown. 

Disallow duplicated charges in the 

amount of $6,720. Unknown 

Status of 

implementation 

unknown. 

Region III ensure records are 

maintained by the grantee. Unknown 

Status of 

implementation 

unknown. 

Region III ensures grantee maintains 

financial reports per 44§C.F.R.13.20. Unknown 

Status of 

implementation 

unknown. 

DA-12-04 Region III administrative plans for HM, 

PA and IFG include all elements. Unknown 

Status of 

implementation 

unknown. 

Region III ensures grantees develop 

and implement monitoring status 

reports. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DA-12-05 

FEMA disallow small project not 

completed in the amount of $4,506. Unknown 

Status of 

implementation 

unknown. 

FEMA disallow small project not 

completed in the amount of $36,694. Unknown 

Status of 

implementation 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 4 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

FEMA disallow small project not 

completed in the amount of $20,472. Unknown 

Status of 

implementation 

unknown. 

FEMA disallow small project not 

completed in the amount of $1,400. Unknown 

Status of 

implementation 

unknown. 

DA-12-05 FEMA disallow unsupported charges in 

the amount of $175,506. Unknown 

Status of 

implementation 

unknown. 

FEMA disallow interest earned on 

funds in the amount of $11,180. Unknown 

Status of 

implementation 

unknown. 

FEMA disallowed duplicate funding in 

the amount of $89,884. Unknown 

Status of 

implementation 

unknown. 

DA-13-03 

Excess charges for tree stumps. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Excessive award for small project. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DA-14-05 

Director Region II require OEM to 

develop and implement a personnel 

activity reporting system that 

documents and supports salary cost 

distributed among the various FEMA 

funded activities. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

FEMA Director is to instruct the city to 

comply with 44§C.F.R. Unknown 

Status of 

implementation is 

unknown. 

DA-16-05 Disallow unsupported debris removal 

charges in the amount of $254,233. Unknown 

Status of 

implementation is 

unknown. 

Disallow unapplied credits in the 

amount of $2,537. Unknown 

Status of 

implementation is 

unknown. 

DA-17-04 Region I require MEMA to establish a 

tracking system. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 5 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Region I require MEMA to establish 

procedures for administrative 

allowances. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DA-17-04 Region I require MEMA to establish 

IFG closeout procedures. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Region I require MEMA to implement 

procedures per federal guidelines. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow excess charges for 

engineering and design in the amount 

of $168,559. 

Unknown 

Status of 

implementation 

unknown. 

DA-17-05 

Disallow excess charges for flood 

insurance in the amount of $47,999. Unknown 

Status of 

implementation 

unknown. 

Disallow excess charges for a 

mathematical error in the amount of 

$71,391. 

Unknown 

Status of 

implementation 

unknown. 

Disallow costs covered by insurance in 

the amount of $260,086. Unknown 

Status of 

implementation 

unknown. 

Disallow excess charges for fringe 

benefit rates in the amount of $3,904. Unknown 

Status of 

implementation 

unknown. 

DA-18-05 

Disallow excess charges for normal rate 

of compensation in the amount of 

$2,915. 

Unknown 

Status of 

implementation 

unknown. 

Disallow excess charges for a 

mathematical error in that amount of 

$1,352. 

Unknown 

Status of 

implementation 

unknown. 

DA-20-03 

FEMA Regional Director require OMB 

to reconcile disbursements in the 

subgrantee accounts for disasters 1067 

and 1136, and make necessary 

adjustments. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

FEMA Director require OMB to record 

in the subgrant control accounts the 

amounts of matching contributions 

from non-profit organizations and 

independent Commonwealth agencies. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 6 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

FEMA instruct OMB to implement 

approved policy for advancing funds to 

subgrantees. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

FEMA instruct OMB to consider Action Plan 

amending its cash management policy provided. 

by eliminating the requirement for 

subgrantees to submit supporting Yes Awaiting confirmation of 

documentation of costs incurred and implementation by 

require only a certificate. component. 

FEMA instruct OMB to require 15 

subgrantees that received cash advances 

to return funds that are in excess of 

their immediate needs. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

FEMA instruct OMB to determine the 

amount of interest earned on cash 

advances and require subgrantees to 

remit to FEMA interest earned. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DA-20-03 

Deobligate $45,441 of statutory 

administrative allowance provided to 

OMB under state management grants. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Require OMB to develop procedures 

for monitoring day-to-day operations of 

subgrantees. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Require OMB to establish an audit 

scheduling process that considers Action Plan 

auditing subgrantees that have provided. 

mismanaged grant funds, have 

experienced problems in administering Yes Awaiting 

confirmation of 

projects, have received the largest implementation by 

dollar awards, or have been referred for component. 

audit by public officials. 

Require OMB to develop an audit 

program that identifies the objectives of 

its subgrant audits and procedures to 

accomplish those objectives. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 7 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

DA-20-03 

Require OMB to instruct staff to 

become familiar with and adhere to 

GAGAS in the performance of subgrant 

audits and audit reporting. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Region IV ensure that the grantee 

submit quarterly progress reports. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DA-20-04 Region IV ensure that program and 

administrative plans are completed, as 

per federal regulations. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Region IV requires grantee to 

implement procedures for subgrantees. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DA-21-05 

Region III Director must ensure that the 

grantee has all procedures in a SOP 

manual. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Region III Director should direct 

Grantee to prepare and submit closeout 

documents. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

FEMA Director to disallow excessive 

and unsupported charges in the amount 

of $463,833. 

Unknown 

Status of 

implementation is 

unknown. 

FEMA Director to disallow excess 

equipment charges in the amount of 

$30,777. 

Unknown 

Status of 

implementation is 

unknown. 

DA-22-05 FEMA Director to disallow duplicate 

benefits in the amount of $9,676. Unknown 

Status of 

implementation is 

unknown. 

FEMA Director to disallow duplicate 

funding in the amount of $168,359. Unknown 

Status of 

implementation is 

unknown. 

FEMA Director to disallow charges 

covered by insurance in the amount of 

$11,286. 

Unknown 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 8 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

DA-22-05 

FEMA Director to disallow funds for 

incomplete work in the amount of 

$331,875. 

Unknown 

Status of 

implementation is 

unknown. 

FEMA Director to disallow funds for 

work not performed in the amount of 

$15,359. 

Unknown 

Status of 

implementation is 

unknown. 

Disallow unsupported costs in the 

amount of $85,439. Unknown 

Status of 

implementation 

unknown. 

DA-23-04 

Disallow excess charges in the amount 

of $49,893. Unknown 

Status of 

implementation 

unknown. 

Disallow administrative costs in the 

amount of $23,719. Unknown 

Status of 

implementation 

unknown. 

Disallow ineligible regular time salaries 

in the amount of $2,301. Unknown 

Status of 

implementation 

unknown. 

DA-23-05 FEMA Director disallow duplicate 

charges in the amount of $46,485. Unknown 

Status of 

implementation 

unknown. 

FEMA Director disallow ineligible 

project charges in the amount of 

$11,419. 

Unknown 

Status of 

implementation 

unknown. 

DA-24-05 

FEMA Director disallow charges for 

incomplete work in the amount of 

$8,333. 

Unknown 

Status of 

implementation 

unknown. 

FEMA Director disallow insurance 

costs in the amount of $6,415. Unknown 

Status of 

implementation 

unknown. 

FEMA Director disallow excess 

administrative charges in the amount of 

$4,429. 

Unknown 

Status of 

implementation 

unknown. 

FEMA Director to recoup unauthorized 

payment of $597,855. Unknown 

Status of 

implementation 

unknown. 

DA-25-05 

FEMA Director to ensure proper 

support for $13.9 million disbursement. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

FEMA Director to determine how $1.8 

million to Opa-Locka was spent. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 9 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

DA-25-05 FEMA Director to ensure subgrantees 

spending is per 44§CFR13.21. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Regional Director to request grantee to 

Advise FEMA on IFG program. Unknown 

Status of 

implementation 

unknown. 

Regional Director to require the grantee 

to do all paperwork in a timely manner. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DA-26-04 

Regional Director to monitor grantee 

procedures with state’s process. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Regional Director to monitor grantee to 

ensure all procedures are current. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

FEMA Director to assess staffing level 

per Single Audit Act of 1996. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DA-26-05 

FEMA Director to implement 

procedures for compliance of Act. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

FEMA Director to comply with 

44§CFR 13.42. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

FEMA Director to implement effective 

cash management procedures. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 10 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

DA-26-05 FEMA Director to improve accounting 

procedures. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

ODP Acting Executive Director require 

LEPC to coordinate their accounting 

efforts with the Department of Finance 

to ensure that records on program 

expenditures are timely and 

appropriately reconciled. 

Unknown 

Status of 

implementation 

unknown. 

DA-28-05 

ODP Acting Executive Director require 

LEPC to reallocate to the appropriate 

fund, costs that were charged to the 

wrong account. 

Unknown 

Status of 

implementation 

unknown. 

ODP Acting Executive Director 

disallow the $111,540 of questioned 

charges. 

Unknown 

Status of 

implementation 

unknown. 

ODP Acting Executive Director require 

the LEPC to comply with applicable 

procurement and progress reporting 

requirements for ODP grants. 

Unknown 

Status of 

implementation 

unknown. 

DA-29-03 

Instruct the Authority to retain financial 

records for future FEMA projects for 

the period prescribed by federal 

regulations. 

Unknown 

Status of 

implementation 

unknown. 

Disallow the $6,864 of questioned 

costs. Unknown 

Status of 

implementation 

unknown. 

DA-30-04 

Disallow ineligible repair costs in the 

amount of $1,818,638. Unknown 

Status of 

implementation 

unknown. 

Verify that insurance recoveries and 

future FEMA grants are credited. Unknown 

Status of 

implementation 

unknown. 

Require the Department of 

Environmental and Natural Resources 

establish accounting procedures. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DA-33-04 Require the Department of 

Environmental and Natural Resources 

implement a contract management 

system. 

Unknown 

Status of 

implementation 

unknown. 

Disallow unsupported costs in the 

amount of $7,313,956. Unknown 

Status of 

implementation 

unknown. 

DA-34-04 Disallow unsupported charges in the 

amount of $565,950. Unknown 

Status of 

implementation 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 11 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

DA-34-04 Disallow incomplete small projects in 

the amount of $16,786. Unknown 

Status of 

implementation 

unknown. 

DA-35-04 

Disallow excessive charges in the 

amount of $110,665. Unknown 

Status of 

implementation 

unknown. 

Disallow duplicate charges in the 

amount of $16,246. Unknown 

Status of 

implementation 

unknown. 

Disallow unrelated project charges in 

the amount of $159,456. Unknown 

Status of 

implementation 

unknown. 

DA-36-04 Disallow ineligible regular labor costs 

in the amount of $76,498. Unknown 

Status of 

implementation 

unknown. 

Disallow excessive equipment charges 

in the amount of $12,628. Unknown 

Status of 

implementation 

unknown. 

Disallow unrelated project charges in 

the amount of $191,828. Unknown 

Status of 

implementation 

unknown. 

DA-37-04 

Disallow unsupported charges in the 

amount of $194,421. Unknown 

Status of 

implementation 

unknown. 

Disallow ineligible regular labor costs 

in the amount of $12,525. Unknown 

Status of 

implementation 

unknown. 

Disallow excessive equipment charges 

in the amount of $8,316. Unknown 

Status of 

implementation 

unknown. 

DA-38-04 

Disallow excess labor charges in the 

amount of $58,403. Unknown 

Status of 

implementation 

unknown. 

Disallow excess fringe benefit charges 

in the amount of $6,289. Unknown 

Status of 

implementation 

unknown. 

Inform the city, for future declarations, 

to comply with applicable federal 

regulations and FEMA guidelines for 

procurement. 

Unknown 

Status of 

implementation is 

unknown. 

DA-FL-07-12 

Disallow $3,062,516 of project costs 

related to excessive contract charges, 

debris removal from federal-aid roads, 

ineligible project costs and unapplied 

credits. 

Unknown 

Status of 

implementation is 

unknown. 

De-obligate excess funding of $122,794 

received under Project 2929 for debris 

removal activities outside the 

authorized 72-hour period. 

Unknown 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 12 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

DA-FL-07-12 

Inform the city, for future declarations, 

to adequately document the hazardous 

nature of stumps before removal to 

ensure reimbursement. 

Unknown 

Status of 

implementation is 

unknown. 

DD-01-04 

Unsupported contract equipment costs. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Unreasonable costs on "cost-plus" 

contract. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Use of Administrative Allowances. Yes Closed after 

12/31/07. 

HMG and PA Project Monitoring. Yes Closed after 

12/31/07. 

DD-01-05 PA Administrative Plans. Yes Closed after 

12/31/07. 

PA Quarterly Progress Reporting. Yes Closed after 

12/31/07. 

Payments for PA Small Projects. Yes Closed after 

12/31/07. 

Unsupported and ineligible Volunteer 

credits. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-02-04 

Excessive and unreasonable costs. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Unsupported contractor labor costs. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Work not related to the disaster. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 13 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Unallowable markups. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Unsupported contractor labor costs. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-02-04 Unsupported Force Account labor. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Duplicate benefits. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Unsupported Force Account equipment 

and material. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Require LHLS/EP to develop, 

document, and implement policies and 

procedures to ensure administrative 

plans meet all 44 CFR requirements. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-02-05 

Require LHLS/EP to develop, 

document, and implement procedures, 

to ensure quarterly progress reports are 

accurate, timely, and complete. These 

procedures should describe how to 

obtain adequate information from 

subgrantees and a staffing plan to 

ensure procedures are followed when 

multiple disasters occur. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 14 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Require LHLS/EP to follow its 

procedures for performing final 

inspections and revise those procedures 

to include steps that assure FEMA work 

has been completed in accordance with 

federal regulations. Such procedures 

might include providing the Region a 

copy of the final inspection report along 

with the final reimbursement claim 

submitted on each approved project. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

(1) Determine whether HMGP or 

Unmet Needs (UN) projects were 

funded under more than one disaster or 

program and, if so, disallow the 

resulting duplicate funding and (2) 

Develop, document, and implement 

policies and procedures to adequately 

perform project ranking and selection. 

Specifically, the procedures should be 

sufficient to ensure that LHLS/EP: (1) 

Does not select projects for mitigation 

under more than one disaster or 

program; (2) Prevents subgrantees from 

using funds to substitute or match 

funding available from other federal 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

programs; (3) Revises the Individual 

DD-02-05 Application Worksheet to include data 

relevant to determining whether 

properties should receive priority 

funding; (4) Consistently applies 

project priorities listed in its HMGP 

Administrative Plan during the project 

ranking and selection process. 

Require LHLS/EP to: (1) Perform final 

project closeouts for all approved 

projects completed under the Hazard 

Mitigation and UN programs to 

determine whether costs claimed are 

supported and eligible; 

(2) Disallow unsupported and/or 

ineligible costs claimed for HMGP and Action Plan 

UN projects; provided. 

(3) Develop, document, and implement 

policies and procedures to review Yes Awaiting 

confirmation of 

documentation to support costs claimed implementation by 

under all HMGP and UN projects. component. 

These procedures should be sufficient 

to ensure that subgrantees: Incurred 

claimed cost for eligible work on 

approved projects; Meet the non-federal 

cost-share requirement; and Minimized 

the time elapsed between receipt and 

disbursement of federal funds. 

Status Report on Open Recommendations to DHS Components 

Page 15 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Require LHLS/EP to develop, 

document, and implement procedures 

to ensure that all changes in scope of 

HMGP projects are properly approved 

in advance by FEMA. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

The Regional Director, FEMA Region 

VI: 

(1) Disallow $163,301 of the $186,363 

statutory administrative allowances 

claimed as of September 2003 and 

disallow the remaining $23,062 

claimed unless LHLS/EP can prove the 

eligibility of the remaining costs; (2) 

Disallow any claims subsequent to 

September 2003 for HMGP statutory 

administrative allowances unless 

LHLS/EP can prove costs claimed are 

eligible; (3) Require LHLS/EP to 

develop, document, and implement 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

procedures to ensure that costs claimed 

under HMGP statutory administrative 

allowances are limited to extraordinary 

actual expenses supporting the Hazard 

Mitigation program and are properly 

DD-02-05 recorded and allocated on an individual 

disaster basis. 

The Regional Director, FEMA Region 

VI: 

(1) Disallow $454,486 of the $465,689 

UN admin. and management costs 

claimed as of September 2003 and 

disallow the remaining $11,203 

claimed unless LHLS/EP can prove the 

eligibility of the remaining costs; (2) 

Disallow any claims subsequent to 

September 2003 for UN administrative 

and management costs unless LHLS/EP 

can prove costs claimed are eligible; (3) 

Require LHLS/EP to develop, 

document, and implement procedures 

ensuring that costs incurred to 

administer or manage the grant are 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

properly recorded and monitored on an 

individual disaster basis and that costs 

claimed are limited to actual expenses 

incurred for the purpose of 

administering and managing the UN 

program; (4) Train LHLS/EP staff on 

the allowable use of Unmet Needs 

administrative and 

management funding. 

Status Report on Open Recommendations to DHS Components 

Page 16 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

DD-02-05 

Require LHLS/EP to develop, 

document, and implement procedures 

to ensure that cost estimates for Hazard 

Mitigation projects are adequately 

assessed for reasonableness. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $299,676 of unallowable and 

insufficiently documented claimed 

administrative costs and disallow any 

claims subsequent to September 2003 

for administrative allowance costs 

unless LHLS/EP can prove the costs 

claimed were eligible and reported. 

No Action Plan 

needed. 

DD-03-05 Determine the interest earned from 

early drawdowns of Federal funds for 

open PA programs. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Require LHLS/EP to refund to FEMA 

the overpayment of $183,029 made to a 

subgrantee. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-06-05 

Disallow $1,802,562 of ineligible 

contracting costs and require the 

Oklahoma Department of Civil 

Emergency Management to develop, 

document, and implement procedures 

for future disasters to: (a) provide 

subgrantees guidance on federal 

regulations, standards, and guidelines 

related to procurement and (b) monitor 

subgrantees to ensure compliance with 

those federal regulations, standards, and 

guidelines. 

No Action Plan 

needed. 

Disallow $72,762 of ineligible material 

costs. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 17 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Require the Oklahoma Department of 

Civil Emergency Management to 

develop, document, and implement 

procedures for future disasters to (a) 

provide sub-grantees guidance on 

federal regulations, standards, and 

guidelines related to procurement and 

(b) monitor sub-grantees to ensure 

compliance with those federal 

regulations, standards, and guidelines. 

In addition, disallow $3,232,188 of 

contract costs that WFEC incurred that 

did not meet minimum federal 

procurement standards. 

No 

Status of 

implementation is 

unknown. 

DD-06-06 Disallow $549,686 of ineligible 

damages to private property. No 

Status of 

implementation is 

unknown. 

Disallow $234,210 of unsupported 

costs. No 

Status of 

implementation is 

unknown. 

Disallow $37,725 of overstated fringe 

benefits. No 

Status of 

implementation is 

unknown. 

Disallow $36,080 of duplicate 

administrative costs. No 

Status of 

implementation is 

unknown. 

Disallow $20,387 in unallowable 

markups on contract costs. No 

Status of 

implementation is 

unknown. 

Disallow $2,370 in ineligible costs for 

work not related to the disaster. No 

Status of 

implementation is 

unknown. 

Federal Coordinating Officer (FCO) 

ensure that St. Bernard Parish perform 

an independent cost or price analysis of 

the monitoring contract using current 

labor rates and an updated overhead 

rate from the engineering firm. 

Yes Action Plan 

needed. 

DD-07-02 

FCO ensure that St. Bernard Parish renegotiate the fixed hourly rates in 

consideration of the results of the cost 

or price analysis and the updated 

overhead rate. 

Yes Action Plan 

needed. 

FCO ensure that St. Bernard Parish 

apply the revised rates to the hours 

claimed by the engineering firm for the 

monitoring activities. 

Yes Action Plan 

needed. 

FCO ensure that St. Bernard Parish 

modify the contract to delete the 

prohibited cost-plus-percentage of cost 

provision of the contract. 

Yes Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 18 
 

 

 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

FCO Request the St. Bernard-based 

FEMA officials to resubmit the review 

results for consideration. Yes 

Implementation 

delayed. Working 

on implementation 

with component. 

FCO Require FEMA and state officials 

at the Joint Field Office to review the 

review results and determine the 

adjustments that should be made to the 

previously approved St. Bernard Parish 

invoices. 

Yes 

Implementation 

delayed. Working 

on implementation 

with component. 

FCO Disallow all costs associated with 

cuts determined to be ineligible based 

upon the FEMA and state JFO officials 

review. 

Yes Action Plan 

needed. 

DD-07-02 

FCO disallow all costs determined to be 

unallowable. Yes 

Implementation 

delayed. Working 

on implementation 

with component. 

FCO require FEMA to clarify its 

guidance on removing hangers and 

modify training to ensure that future 

claims are according to FEMA policy. 

Yes Action Plan 

needed. 

FCO review all current and future costs 

claimed by the monitoring contractor to 

ensure that: (a) the hourly rates being 

applied are fair and equitable in relation 

to the type of work being performed, 

and (b) the time claimed is directly in 

support of the debris monitoring 

activities as compared to being general 

management in nature. 

Yes Action Plan 

needed. 

FCO disallow any claims that were 

based upon unreasonable rates or that 

were duplicated as direct and indirect 

costs. 

Yes Action Plan 

needed. 

DD-07-05 

Disallow $1,054,000 for mobile homes 

purchased but not occupied, and 

evaluate the remaining costs for 

eligibility and reasonableness. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-07-06 Require the state to update the 

Administrative Plans for the PA and 

HM Programs. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 19 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Develop a system to assure 

Administrative Plans are updated prior 

to approval. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop policies and procedures for 

completing Financial Status Reports. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Provide training on how to complete 

Financial Status Reports. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-07-06 Establish procedures for tracking 

expenses charged to statutory 

administrative funds. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Implement a time-keeping system to 

track time spent on federally funded 

projects. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Require and enforce prior approval of 

management grant costs incurred after 

closure of DFO. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $16.4 million billed for direct 

charges and recover payments made. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-07-08 Require the city to account for each 

large project separately. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 20 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Require the city to prepare and 

maintain documentation adequate to 

support all disaster costs claimed. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Require the city to comply with federal 

procurement regulations for all future 

contracts. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-07-08 

Evaluate the $1.4 million in contract 

costs for travel trailers to determine 

cost reasonableness. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Provide written guidance to the city for 

disposition of trailers no longer in use. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $679,150 for the following: 

$239,000 -- excess fringe benefits; 

$105,000 -- ineligible regular time 

labor costs (city fire dept); $216,000 -- 

ineligible regular time labor (city 

employees); $12,922 -- mechanics' 

salaries covered by FEMA equipment. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Require the state to verify that the 

Parish did not claim $593,461 billed by 

the monitoring contractor for 

ineffective performance. 

No Action Plan 

needed. 

Notify Parish officials that contract 

modifications on future FEMA projects 

should provide for full and open 

competition. 

Yes Closed after 

12/31/07. 

DD-07-10 Require the state to consider the 

cleanup of the park to be a large 

project. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Close the project according to large 

project closeout procedures. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 21 
 

 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Advise the Parish on the federal 

requirements concerning how 

administrative allowance funds may be 

used. 

Yes Closed after 

12/31/07. 

Ensure that the Parish returns any 

unused administrative funds to FEMA 

at closeout. 

No Action Plan 

needed. 

Instruct the Parish to immediately remit 

all interest on the excess FEMA funds 

(less $100 for expenses) to FEMA. 

(Undetermined amount at time of audit) 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $743,700 of ineligible and 

unsupported costs for debris removal. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-07-11 

Require the state to analyze the cost 

concerns identified but not quantified 

during the review and provide results of 

their analysis to FEMA for 

determination whether additional costs 

should be disallowed. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $613,325 claimed by the 

Parish under PW 3144. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $741,086 of unsupported 

costs claimed under PW2643. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Advise the Parish on the federal 

requirements concerning how 

administrative allowance funds may be 

used. 

Yes Closed after 

12/31/07. 

Ensure that the Parish returns any 

unused administrative funds to FEMA 

at closeout. 

Yes Closed after 

12/31/07. 

Advise the Parish to comply with 

federal procurement standards at 44 

CFR§13.36 in future disasters. 

Yes Closed after 

12/31/07. 

Status Report on Open Recommendations to DHS Components 

Page 22 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

DD-07-11 

Evaluate reasonableness of costs 

claimed for the monitoring contractor 

in light of the contractor's substandard 

performance in assuring the accuracy 

and supportability of the claims 

certified to the Parish and adjust the 

claimed costs accordingly. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $3,360,425 of ineligible 

contracting costs and require the 

Oklahoma Department of Civil 

Emergency Management to develop, 

document, and implement procedures 

for future disasters to: (a) provide 

subgrantees timely guidance on federal 

regulations, standards, and guidelines 

related to procurement and (b) monitor 

subgrantees to ensure compliance with 

those federal regulations, standards, and 

guidelines. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $1,247,200 of unsupported 

costs. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-08-05 Disallow $649,168 of unreasonable 

contract costs. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $385,812 of duplicate costs. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Recover $251,479 FEMA 

overpayment. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $197,259 of ineligible 

contract costs. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 23 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

DD-08-05 

Recover the $105,941 FEMA 

overpayment. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $38,403 of ineligible contract 

costs for standby and idle equipment. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-08-06 

Disallow $3,005,823 of ineligible 

contract costs claimed for project 

management services. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-09-04 

Disallow unreasonable contractor 

profits $3,386,606 and develop, 

implement procedures for future 

disasters to ensure that grantees and 

subgrantees are knowledgeable of, and 

follow regulations and FEMA 

guidelines related to contracting. 

Yes Closed after 

12/31/07. 

Disallow $894,601 in ineligible 

(duplicate) charges. Yes Closed after 

12/31/07. 

Disallow ineligible subgrantee statutory 

administrative allowance of $133,303. Yes Closed after 

12/31/07. 

Disallow unsupported engineering costs 

of $56,435. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-09-05 

Disallow ineligible travel costs of 

$21,463. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Require the Oklahoma Department of 

Emergency Management to develop, 

document, and implement procedures 

for future disasters to (a) provide 

subgrantees guidance on federal 

regulations, standards, and guidelines 

related to procurement and (b) monitor 

subgrantees to ensure compliance with 

those federal regulations, standards, and 

guidelines. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 24 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Disallow $204,049 claimed for 

ineligible damages to private property. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-09-05 

Disallow $34,098 of overstated fringe 

benefit costs. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $15,984 of duplicate labor 

costs. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $5,720 of unsupported costs. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Establish written procedures for 

improving grant management of the 

FEMA PA program. 

No 

Status of 

implementation is 

unknown. 

Establish written procedures to ensure 

that for future disasters subgrantees 

understand Federal regulations and 

FEMA guidelines regarding accounting 

for and expending federal grant funds 

and related internal controls; and 

documentation requirements for 

supporting claimed costs. 

No 

Status of 

implementation is 

unknown. 

DD-09-06 

Establish written procedures to ensure 

that for future disasters the city 

understands federal regulations and 

FEMA guidelines regarding 

procurement procedures. 

No 

Status of 

implementation is 

unknown. 

Disallow $1,338,993 of questioned 

costs (PW 179). Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $1,898,547 of questioned 

costs (PW 637). Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 25 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Disallow $1,865,066 of questioned 

costs (PW 628). No 

Status of 

implementation is 

unknown. 

Disallow $1,192,052 of questioned 

costs (PW 593). No 

Status of 

implementation is 

unknown. 

Disallow $960,646 of questioned costs 

(PW 661). Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $577,311 of questioned costs 

(PW 652). Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-09-06 

Disallow $540,489 (PW 651) and 

$441,155 (PW 557) of questioned 

costs. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $137,697 of questioned costs 

(PW 083). Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $157,012 of questioned costs 

(PW 270). Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $102,090 of questioned costs 

(PW 218). Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $12,344 of questioned costs 

(PW 588). Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 26 
 

 

 

 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Have Region provide training for its 

staff for the 50% rule. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component 

DD-10-06 

Ensure cost estimates and calculations 

are done by unbiased parties. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component 

Develop, document, and implement 

procedures for future disasters for 

subgrantee guidance and monitoring. 

Yes Closed after 

12/31/07. 

Require TDEM to develop and 

implement internal control procedures 

to ensure that administrative allowance 

funds are used only for extraordinary 

costs associated with the disaster 

program for which the funds are 

awarded. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-11-04 

Require TDEM to develop and 

implement procedures for closing 

individual projects as soon as possible 

after the work is completed rather than 

after P-4 certifications are received. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Require TDEM to develop and 

implement procedures to ensure that the 

Federal shares of outstanding checks 

for all open IFG programs are refunded 

to FEMA within 30 days from the date 

the closeout package for each program 

is submitted to Region VI. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-11-06 

Provide additional training on federal 

procurement standards to grantees. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Require grantees to develop and 

implement procedures for future 

disasters to ensure that electric 

cooperatives are knowledgeable of and 

follow federal procurement standards. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 27 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

DD-11-06 

Require grantees to enforce compliance 

with federal procurement standards for 

FEMA Public Assistance grants to 

electric cooperatives by disallowing 

costs incurred under contracts that do 

not comply with the standards. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DD-13-04 

ODCEM develop and implement 

procedures for future disasters to ensure 

that subgrantees are knowledgeable of 

and follow federal regulations and 

FEMA guidelines related to 

procurement. 

No Action Plan 

needed. 

DD-15-03 

Develop and implement procedures for 

future disasters to ensure that subgrantees are knowledgeable of and 

follow federal regulations and 

guidelines related to procurement. 

Yes Closed after 

12/31/07. 

DD-16-03 

Disallow $7,849,566 of duplicate costs 

for EM-3134-IL. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $688,887 of questionable 

costs. Yes Closed after 12/31/07. 

DD-18-04 

Disallow $1,114,192 in questioned 

costs and direct the State of Michigan 

to develop and implement procedures 

for future disasters to ensure 

subgrantees are knowledgeable of and 

follow federal regulations and FEMA 

guidelines related to procurement. 

No Action Plan 

needed. 

Unsupported FA Equipment costs. No 

Implementation 

delayed. Working 

on implementation 

with component. 

Ineligible Equipment Operating Costs. No 

Implementation 

delayed. Working 

on implementation 

with component. 

DO-08-03 Excess Charges. No 

Implementation 

delayed. Working 

on implementation 

with component. 

Costs Covered under FEMA's Statutory 

Administrative Allowance. No 

Implementation 

delayed. Working 

on implementation 

with component. 

Non-disaster Related costs. No 

Implementation 

delayed. Working 

on implementation 

with component. 

Status Report on Open Recommendations to DHS Components 

Page 28 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

DO-12-03 Unsupported Fringe Benefit Costs. No 

Implementation 

delayed. Working 

on implementation 

with component. 

DS-03-06 Duplicate payment for National Guard 

meals and lodging. No 

Implementation 

delayed. Working 

on implementation 

with component. 

DS-07-01 

Regional Administrator, FEMA Region 

X, in coordination with the Emergency 

Management Division disallow 

$4,899,578 in costs claimed by the 

Department. 

Unknown 

Status of 

implementation is 

unknown. 

Fiscal Year 2002. No 

Implementation 

delayed. Working 

on implementation 

with component. 

Fiscal Year 2003 Part 1. No 

Implementation 

delayed. Working 

on implementation 

with component. 

Fiscal Year 2003, Part 2. No 

Implementation 

delayed. Working 

on implementation 

with component. 

Fiscal Year 2004. No 

Implementation 

delayed. Working 

on implementation 

with component. 

DS-07-42 Identify deficiencies for First 

Responders. No 

Implementation 

delayed. Working 

on implementation 

with component. 

Review questioned costs. No 

Implementation 

delayed. Working 

on implementation 

with component. 

Establish policies and controls. No 

Implementation 

delayed. Working 

on implementation 

with component. 

Use existing authorities. No 

Implementation 

delayed. Working 

on implementation 

with component. 

Develop state strategic plan. No 

Implementation 

delayed. Working 

on implementation 

with component. 

Status Report on Open Recommendations to DHS Components 

Page 29 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Disallow unsupported expenses in the 

amount of $110,604. Unknown 

Status of 

implementation is 

unknown. 

Disallow duplicate charges in the 

amount of $85,977. Unknown 

Status of 

implementation is 

unknown. 

EMA-06-03 

Disallow unsupported charges in the 

amount of $83,600. Unknown 

Status of 

implementation is 

unknown. 

Disallow ineligible fringe benefit costs 

in the amount of $9,758. Unknown 

Status of 

implementation is 

unknown. 

Disallow ineligible grant funds in the 

amount of $60,737. Unknown 

Status of 

implementation is 

unknown. 

Disallow ineligible and duplicate costs 

in the amount of $7,364. Unknown 

Status of 

implementation is 

unknown. 

FEMA negotiate a not-to-exceed 

ceiling within a brief period (i.e., two - 

three weeks) after issuance of a new 

verbal authorizations and letter task 

orders. 

Unknown 

Status of 

implementation is 

unknown. 

GC-HQ-06-05 

FEMA negotiate not-to-exceed ceilings, 

as soon as possible, on all current 

verbal authorizations and letter task 

orders. 

Unknown 

Status of 

implementation is 

unknown. 

FEMA develop a binding spending 

schedule against the not-to-exceed 

ceiling for each verbal authorization 

and letter task order. 

Unknown 

Status of 

implementation is 

unknown. 

GC-HQ-06-06 

Review and test the system controls and 

procedures that are in place to prevent 

duplication of benefits to ensure that 

they are effective. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Have caseworkers review the 5,126 

potential duplicates and recoup any 

overpayments that occurred. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

GC-HQ-06-09 

FEMA require that the contractor 

continue to obtain appropriate credits to 

hotel billings where room charges are 

higher than published room rates plus 

applicable taxes. 

Unknown 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 30 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

GC-HQ-06-09 

FEMA request that GSA modify the 

contract to provide incentives for 

meeting contract cost estimates and/or 

penalties for failing to meet contract 

cost estimates. 

Unknown 

Status of 

implementation is 

unknown. 

FEMA work with Corporate Lodging 

Consultants and/or the American Red 

Cross to revise the process for selecting 

hotels to prevent excessive per night 

room charges. 

Unknown 

Status of 

implementation is 

unknown. 

GC-HQ-06-10 

Require applicants to provide coapplicant social security numbers and 

check those numbers against other 

applications to identify possible 

duplication. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Review all awards to applicants who 

provided false social security numbers 

and recoup any erroneous or ineligible 

payments. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop comprehensive plan to use, 

dispose of mobile and manufactured 

homes. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

GC-HQ-06-12 Monitor storage sites to prevent 

deterioration. Unknown 

Status of 

implementation is 

unknown. 

Recoup manufacturer repair costs for 

damage during delivery. Unknown 

Status of 

implementation is 

unknown. 

For future disasters, develop policies, 

plans, and procedures for acquisition of 

mobile/manufactured homes. 

Unknown 

Status of 

implementation is 

unknown. 

GC-HQ-06-17 

FEMA conduct a needs assessment of 

guard services required by FEMA 

facilities, including the need for armed 

and unarmed guards. 

Unknown 

Status of 

implementation is 

unknown. 

FEMA conduct a full and open 

competition to meet all long-term 

requirements for armed and unarmed 

guard services. 

Unknown 

Status of 

implementation is 

unknown. 

GC-HQ-06-35 

FEMA require Contract Officers' 

Technical Representatives to physically 

inspect contractor storage sites to 

ensure that contractors report damaged 

and non-mission capable travel trailers. 

Unknown 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 31 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

GC-HQ-06-35 

FEMA should determine responsibility 

for the damaged trailers and take 

appropriate action to return or repair 

damaged trailers or recover cost 

through warranty. 

Unknown 

Status of 

implementation is 

unknown. 

GC-HQ-06-40 

FEMA's CFO and ADRD take action to 

establish management cost rates for 

admin allowance & state grants. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Determine the extent of the 

unallowable charges under the lodging 

contract. 

Unknown 

Status of 

implementation is 

unknown. 

GC-HQ-06-41 Initiate collection procedures to recoup 

unallowable charges from the American 

Red Cross. 

Unknown 

Status of 

implementation is 

unknown. 

Develop and implement controls to 

identify and prevent future unallowable 

charges under lodging contracts. 

Unknown 

Status of 

implementation is 

unknown. 

GC-HQ-06-45 

Develop a methodology to estimate and 

distribute costs among states where the 

goods and services are not state 

specific. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Request the Parish to amend its 

documentation for PW 8 to deduct 

$2,638,032 for charges ineligible or not 

applicable. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

GC-LA-06-54 

Review contract billings based on cost 

plus percentage of cost and verify that 

rates charged for labor, equipment, and 

materials were based on actual costs to 

the contractor. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $1,098,000 for the 

percentages added for overhead and 

profit on cost plus percentage of cost 

contracts. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Determine whether non-compliance 

with contracting requirements resulted 

in excessive or ineligible charges, and 

adjust funds accordingly. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 32 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

GC-MS-06-25 

Require the FCO to disallow the $1.9 

million of debris removal costs for 

federal aid roads; Require the FCO to 

inform the city to request 

reimbursement from FHA for debris 

removal on federal aid roads. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Require the FCO to require the city to 

remit to FEMA the interest earned on 

FEMA advance. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

GC-MS-06-29 

The FCO instruct the Contracting 

Officer to terminate blanket purchase 

agreements and to use GPO for any 

printing needs. 

Unknown 

Status of 

implementation is 

unknown. 

GC-MS-06-36 

FCO coordinate with MEMA and 

require the city to negotiate labor rates 

for debris monitors. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

GC-MS-06-37 

FCO in coordination with MEMA 

disallow the $207,068 of ineligible 

overtime cost. 

Unknown 

Status of 

implementation is 

unknown. 

GC-MS-06-47 

FCO, in coordination with MEMA, 

should require the county to take 

immediate action to negotiate labor 

rates for any existing debris monitors 

and ensure that under future FEMA 

projects, rates for services are 

commensurate with the nature of the 

work performed. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

GC-MS-06-48 

FCO, in coordination with MEMA, 

require the county to take immediate 

action to determine whether the rates 

charged by the engineering firm for 

debris monitoring activities are 

reasonable, and adjust its claim for such 

services, as necessary. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

GC-MS-06-55 

Require the city to negotiate debris 

monitor labor rates for ongoing work 

and ensure that under future FEMAfunded projects, rates for services are 

commensurate with the nature of work 

performed. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Require the city to remit to FEMA the 

interest earned on FEMA advances. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 33 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

GC-TX-06-26 

Organize the lease agreements by 

apartment complex and verify accuracy 

of billing and payments totaling $2.24 

million. 

Yes Closed after 

12/31/07. 

Obtain refunds from apartment 

complexes for improper payments and 

remit to FEMA, if appropriate. 

Yes Closed after 

12/31/07. 

M06-FEMA-HOUCitizenship status not a variable in the 

registration intake process. Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

22692 

Term Qualified Alien not well defined 

on Form 90-69B. Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

Establish a point of contact within the 

DHS OIG who is responsible for 

conducting basic law enforcement 

checks on the organizations/entities that 

are applying for UASI grants to 

determine if there is any derogatory 

information that may play a part in 

grant award determination. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

M08-OGPO-MIA00379 

Require information during the grant 

submission process regarding the 

individual completing the actual 

application to determine multiple 

submissions by the same grant writer. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

Verify an organization’s corporate 

identification number to determine if 

the organization/entity is in compliance 

with registered corporate status. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-04-15 

Accelerate the development for federal 

guidelines for first responder 

capabilities, equipment, training, and 

exercises. 

Yes 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 34 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Publish program monitoring guidance 

and ensure that states report their 

progress in achieving program and 

performance goals and objectives. 

Yes 

Status of 

implementation is 

unknown. 

OIG-04-15 

Monitor state oversight of local 

jurisdictions' compliance with grant 

requirements and develop performance 

standards that can be used to measure 

the overall success of the grant 

programs, including baselines against 

which to measure progress. 

Yes 

Status of 

implementation is 

unknown. 

Ensure that, for future declarations, 

preliminary damage assessments are 

performed to determine and document 

the type, extent, and location of disaster 

related damages whenever possible. 

No 

Status of 

implementation is 

unknown. 

Develop clearer guidance defining 

circumstances where complete PDAs 

may be unnecessary or infeasible. 

No 

Status of 

implementation is 

unknown. 

Modify FEMA'S inspection procedures 

to identify more accurately disasterrelated losses of household items for 

which applicants should be 

compensated. 

Yes 

Status of 

implementation is 

unknown. 

OIG-05-20 

Modify the IHP Inspection Guidelines 

to require inspectors to specify in the 

“PP Verbal” file the specific item(s) 

that was not available for inspection, 

the verbal representations made, and 

the evidence used to verify the loss. 

Yes 

Status of 

implementation is 

unknown. 

Develop eligibility criteria for funding 

automobile damage that can be tied to 

damages sustained as a result of a 

disaster. 

Yes 

Status of 

implementation is 

unknown. 

Modify guidelines to require contract 

inspectors to document verified 

automobile damages to allow FEMA to 

justify awards based on disaster-related 

needs. 

Yes 

Status of 

implementation is 

unknown. 

Work with the states to establish a more 

reasonable replacement value for 

destroyed automobiles based on the 

cost to acquire a comparable vehicle. 

No 

Status of 

implementation is 

unknown. 

Develop criteria and guidelines for 

determining “disaster-related deaths.” No 

Status of 

implementation is 

unknown. 

Require staff to document their analysis 

of each request for funeral expense 

assistance in order to support approval 

or disapproval of such assistance. 

No 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 35 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Modify inspection guidelines to require 

contract inspectors to justify that 

funding recommendations for 

miscellaneous items are based upon 

disaster-related needs. 

Yes 

Status of 

implementation is 

unknown. 

Recoup the $36,300 paid to individuals 

who did not report a need for rental 

assistance or damage to their home. 

Yes 

Status of 

implementation is 

unknown. 

Modify its home inspection procedures 

to require contract inspectors to 

document (1) the basis for 

determinations that homes are unsafe, 

and (2) instances of deferred 

maintenance, including an evaluation of 

the severity of such conditions for 

housing eligibility decisions. 

No 

Status of 

implementation is 

unknown. 

OIG-05-20 Modify its inspection guidelines to 

require inspectors to identify and 

document the types of disaster damages 

sustained to justify a decision that 

homes are destroyed. 

Yes 

Status of 

implementation is 

unknown. 

Modify, when feasible, inspection 

contracts to require contractors to 

review the quality of work of their 

inspector prior to submitting 

inspections data to FEMA. 

Yes 

Status of 

implementation is 

unknown. 

Modify NEMIS to include an edit 

review of inspector work for errors 

prior to processing payments to 

applicants. 

Yes 

Status of 

implementation is 

unknown. 

Modify inspection contracts to require 

inspectors to certify their independence 

for each inspection and to recues 

themselves from inspections that 

present a possible conflict of interest. 

Yes 

Status of 

implementation is 

unknown. 

OIG-05-43 

Ensure that adequate controls for 

granting, monitoring, and removing 

NEMIS user access are implemented 

according to DHS requirements as well 

as NIST guidelines. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop and implement an IT 

contingency training and testing 

program for NEMIS to ensure that key 

personnel are trained on the plan 

annually, and that an annual test of the 

NEMIS IT contingency plan is 

conducted. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 36 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-05-43 

Update the NEMIS database software 

to a version that is currently supported 

by the vendor, and ensure that all 

necessary patches are installed. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop and implement corrective 

action plans to address all identified 

NEMIS vulnerabilities and 

configuration weaknesses to reduce the 

risk of system compromise or failure. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Review and revise the Multi-Year 

Flood Hazard Identification Plan 

Review and revise the Multi-Year 

Flood Hazard Identification Plan to 

improve sequencing and funding for 

mapping studies in high-risk areas to 

meet common goals and needs of the 

National Flood Insurance Program and 

local floodplain managers; and, to 

provide end-state objectives and a longterm strategy for producing and 

maintaining accurate flood maps 

nationwide. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-05-44 

Improve oversight of contractor 

program management. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Direct that the map modernization 

program office work with the DHS Action Plan 

Geospatial Management Office to provided. 

develop information sharing 

agreements with other federal agencies Yes Awaiting 

confirmation of 

and programs to reduce redundancies in implementation by 

the costs and resources used to carry component. 

out map modernization activities. 

Clearly communicate to stakeholders 

the objectives, benefits, and alternative Action Plan 

approaches to converting from the provided. 

former National Geodetic Vertical 

Datum of 1929 to the official North Yes Awaiting 

confirmation of 

American Vertical Datum of 1988 implementation by 

(NAVD 88) to help ensure accuracy of component. 

modernized maps. 

Status Report on Open Recommendations to DHS Components 

Page 37 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-05-44 

Improve FEMA regional office 

outreach and communication to 

stakeholders to help ensure their 

commitment and participation in efforts 

to modernize flood maps. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Re-evaluate the Mapping Information 

Platform (MIP) system development. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that the Director, 

DHS/ODP, require the Executive 

Director, State Emergency 

Management Agency (SEMA) to 

document and implement procedures 

for evaluating the state's progress in 

achieving the February 2002 strategic 

plan's goals and objectives, and either 

redirect spending to be in line with the 

plan or revise the plan based upon the 

progress achieved. 

Yes 

Status of 

implementation is 

unknown. 

We recommend that the Director, 

DHS/ODP, require the Executive 

Director, SEMA to review the state's 

OIG-06-19 

plans and justifications for first 

responder grants subsequent to FY 

2003, and make appropriate 

adjustments considering the state's 

progress in achieving the goals and 

Yes 

Status of 

implementation is 

unknown. 

objectives of the February 2002 

strategic plan. 

We recommend that the Director, 

DHS/ODP, require the Executive 

Director, SEMA to improve the state's 

grant program management by Status of 

expediting the awards to first Yes implementation is 

responders, aggressively monitoring unknown. 

sub-grantee activities, and complying 

with Federal progress reporting 

requirements. 

We recommend that the Director, 

DHS/ODP, require the Executive 

Director, SEMA to disallow the Status of 

$260,718 used by sub-grantees to Yes implementation is 

procure unapproved equipment, and the unknown. 

$696,940 cost of equipment used by the 

sub-grantees for unapproved purpose. 

Status Report on Open Recommendations to DHS Components 

Page 38 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-06-19 

We recommend that the Director, 

DHS/ODP, require the Executive 

Director, SEMA to disallow the 

$278,857 disbursed to police 

departments and require that these 

funds be returned to SEMA. 

Yes 

Status of 

implementation is 

unknown. 

Clarify the National Response Plan 

guidelines for federal, headquarterslevel collection and synthesis of 

situational and operational information, 

with the intent of eliminating 

duplication of effort between the 

Interagency Incident Management 

Group and Homeland Security 

Operations Center. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop alternative housing resource 

plans that include a review of all 

identified resources within an affected 

area, determine whether potential 

duplication exists, and efficiently 

deliver services that are 

accommodating to the disaster victim. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-06-32 

Develop a more comprehensive 

program to recruit, train, and retain 

local hires for use in augmenting 

FEMA’s Disaster Assistance 

Employees and permanent staff. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Address levels of coordination and 

expectations with Department of 

Defense entities under the NRP, 

including Northern Command and the 

Military Liaison, to facilitate 

coordination during responses to future 

domestic incidents. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop and implement a resource 

tracking system that is capable of 

documenting whether resources were 

delivered and the efficiency with which 

the resource was provided. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Define the Mobile Emergency 

Response Support authorizations for 

equipment and staffing, including 

requirements for mission support 

during a catastrophic disaster, and fund 

and staff the detachments to meet 

requirements. 

No Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 39 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Develop a disaster workforce plan that 

accounts for standing capability for 

permanent, temporary, and reserve staff 

that is responsive to the needs 

demonstrated in response to previous 

disasters, and also develop a plan that is 

scalable to other events irrespective of 

cause, size, or complexity. 

No Action Plan 

needed. 

Develop and implement a system that 

automates and tracks the selection, 

deployment, training, and 

demobilization of responders. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Provide training to additional National 

Processing Service Center staff and 

contractors to enhance FEMA’s 

capability to perform applicant 

assistance and case management 

activities responsive to the needs of 

applicants. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-06-32 

Establish and test the information 

technology infrastructure of the system 

to ensure support of user demands and 

develop internal controls to decrease 

the potential for duplicate applications. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop a contract mechanism for its 

direct federal resources that clearly 

defines the expected roles, 

responsibilities, deliverables, and 

performance measures for contractors 

implementing FEMA’s direct housing 

operations mission. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Establish clear roles and responsibilities 

for the Housing Area Command and 

define its reporting requirements and 

chain of command relationship with the 

FEMA headquarters, Joint Field 

Offices, and Technical Assistance 

Contractors. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Establish eligibility criteria, internal 

program controls, and a basis for 

testing a program before 

implementation to ensure the program No Action Plan needed. 

meets disaster assistance provisions of 

the Stafford Act. 

Status Report on Open Recommendations to DHS Components 

Page 40 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Place priority on analysis of new 

methods and technology to verify 

damage, occupancy, and ownership, 

when traditional methods of inspection 

are not responsive in the timely 

provision of assistance. Methods and 

applicable technology must be tested, 

based on supportable data, and provide 

the highest assurance of meeting 

program eligibility requirements. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

In coordination with federal, state, and 

nongovernmental partners, develop 

more effective and efficient plans for 

the delivery of assistance to address 

long-term housing issues, and test these 

plans in a simulated environment 

before application in actual disasters. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Create individual development plans 

(or a similar process) and implement a 

consolidated records system to maintain 

accurate information on training 

completed. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-06-32 

Finalize and distribute the Southeast 

Louisiana Catastrophic Hurricane Plan, 

using the lessons learned during 

Hurricane Katrina to improve the plan. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Request appropriation or provide other Action Plan 

funding, resources, and institutional provided. 

support to agency components and to 

state and local partners to complete Yes Awaiting confirmation of 

draft or proposed catastrophic planning implementation by 

initiatives for natural disasters. component. 

Oversee the Remedial Action 

Management Program to maintain 

focus and provide support for 

corrective action. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Direct its Remedial Action Action Plan 

Management Program to identify provided. 

interim remediation plans for issues 

that have a remediation completion date Yes Awaiting confirmation of 

of greater than one year from the date implementation by 

assigned. component. 

Status Report on Open Recommendations to DHS Components 

Page 41 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-06-32 

Develop a method for determining the 

level of readiness of FEMA to respond 

to a disaster that exceeds a state’s 

capabilities. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Disallow $152,747 in unsupported 

salary, fringe benefits, and ineligible 

G&A costs claimed by National 

Domestic Preparedness Coalition 

Incorporated of Orlando, Florida 

(NDPCI). 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-06-34 

Disallow $87,770 of NDPCI's claim for 

licensing fees because it received 

credits in this amount from the software 

licensor. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Require NDCPI to implement grant 

management procedures to ensure that 

Financial Status Reports are properly 

completed. 

No 

Implementation 

delayed. Working 

on implementation 

with component. 

Direct NDCPI to draw down federal 

cash only as needed for actual incurred 

expenditures. 

No 

Implementation 

delayed. Working 

on implementation 

with component. 

Direct NDCPI to strictly follow federal 

regulations and guidelines for future 

travel, and make a retroactive 

adjustment to the travel costs that have 

already been reimbursed. 

No 

Implementation 

delayed. Working 

on implementation 

with component. 

We recommend that ODP require the 

Commonwealth to implement 

procedures that will assure 2006 

Strategy is complete, accurate, and a 

coordinated document that assesses 

threats, vulnerabilities, and risks. 

Yes 

Status of 

implementation is 

unknown. 

OIG-06-45 

We recommend that ODP require that 

the Commonwealth complete its 

statewide strategy and needs 

assessment, and determine the best 

method to link the funds distribution to 

its threats, associated risks, and needs 

assessments. 

Yes 

Status of 

implementation is 

unknown. 

We recommend that ODP require the 

Commonwealth to implement a system 

of controls and monitoring processes 

over its subgrantees to comply with the 

requirements of 28 CFR§66.40(a). 

Yes 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 42 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

We recommend that ODP require that 

the Commonwealth identify all existing 

cash advances from past grants, and 

recoup excess unspent funds 

Yes 

Status of 

implementation is 

unknown. 

We recommend that ODP require that 

the Commonwealth develop and 

implement procedures to ensure 

adequate controls over existing cash 

advances and advances under future 

awards. 

Yes 

Status of 

implementation is 

unknown. 

OIG-06-45 

We recommend that ODP require that 

the Commonwealth establish and 

implement management controls to 

monitor purchases for compliance with 

ODP's Authorized Equipment List 

(AEL). 

Yes 

Status of 

implementation is 

unknown. 

We recommend that ODP require that 

the Commonwealth ensure that the FY 

2003 SHSGP-1 closeout packages from 

local jurisdictions do not include 

purchases that were not identified and 

approved on the FY 2003 SHSGP-I 

worksheets, or submit revised 

worksheets to ODP for retroactive 

approval of those items. 

Yes 

Status of 

implementation is 

unknown. 

We recommend that ODP require that 

the Commonwealth identify equipment 

purchases not on the AEL and resolve 

each with ODP. 

Yes 

Status of 

implementation is 

unknown. 

FEMA should coordinate with each 

task force and their sponsoring 

organizations to ensure that they have 

sufficient full-time staff to administer 

day-to-day activities and to achieve and 

maintain System objectives and 

standards. 

No 

Status of 

implementation is 

unknown. 

OIG-06-54 FEMA should obtain for each task 

force a detailed comprehensive analysis 

of grant funding needed to complete 

and maintain present and future grant 

goals and System standards. 

No 

Status of 

implementation is 

unknown. 

FEMA should develop and implement a 

plan for effective oversight of the 

US&R System, including on-site 

operational reviews. 

No 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 43 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

We recommend that the Assistant 

Secretary, Office of Grants and 

Training require the Director of the 

State Administrative Agency (SSA) to 

document and implement procedures 

for evaluating their progress in 

achieving the plans, goals and 

objectives and either redirect spending 

in line with the plan or approve a 

revised plan based on the progress 

achieved. 

No 

Status of 

implementation is 

unknown. 

We recommend that the Assistant 

Secretary, Office of Grants and 

Training require the Director of the 

SSA to commit the necessary resources Action Plan 

to an accounting system that adequately provided. 

tracks and details grant expenditures by 

budgetary category. The accounting Yes Awaiting 

confirmation of 

system should provide assurance of implementation by 

budgetary compliance as well as component. 

promote the most effective manner to 

expend grant funds for terrorism 

preparedness. 

We recommend that the Assistant 

Secretary, Office of Grants and 

OIG-07-02 Training require the Director of the Action Plan 

SSA to establish policies to ensure that provided. 

adequately trained and secured staffing 

are in place to effectively administer Yes Awaiting confirmation of 

grant funds and provide a security implementation by 

analysis of sensitive data to limit access component. 

to only those authorized to use and 

process such information. 

We recommend that the Assistant Action Plan 

Secretary, Office of Grants and provided. 

Training require the Director of the 

SSA to establish written policies and Yes Awaiting confirmation of 

procedures for consistent and effective implementation by 

administration of grant funds. component. 

We recommend that the Assistant 

Secretary, Office of Grants and 

Training require the Director of the 

SSA to establish processes to improve 

monitoring of funds allocated to 

subgrantees to ensure that subgrantee 

purchases: (1) Serve the objective of 

terrorism preparedness on a coordinated 

basis throughout each region within the 

state. (2) Meet interoperability 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

objective. (3) Are evaluated for 

effectiveness and efficiency by state 

and local officials. 

Status Report on Open Recommendations to DHS Components 

Page 44 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

We recommend that the Assistant 

Secretary, Office of Grants and 

Training require the Director of the 

SSA to spend grant money within the 

time period originally established by 

the grant or the approved extended 

period. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that the Assistant 

Secretary, Office of Grants and 

Training require the Director of the 

SSA to support the allowability, 

allocability, and reasonableness of 

expenditures with adequate 

documentation. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-02 

We recommend that the Assistant 

Secretary, Office of Grants and 

Training require the Director of the 

SSA to obtain approval documentation 

from appropriate parties. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that the Assistant Action Plan 

Secretary, Office of Grants and provided. 

Training require the Director of the 

SSA to ensure that the grants Yes Awaiting 

confirmation of 

accounting system properly accounts implementation by 

for grant expenditures. component. 

We recommend that the Assistant 

Secretary, Office of Grants and 

Training require the Director of the 

SSA to ensure that equipment procured 

is on the detail budget equipment listing 

or that deviations from the listing are 

approved. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that the Assistant 

Secretary, Office of Grants and 

Training require the Director of the 

SSA to disallow costs of $426,578. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Make cost-effective plans for the use of 

all remaining modular home units. Yes Action Plan needed. 

Develop written policies and 

procedures that allow the purchase of 

OIG-07-03 modular home units only when the 

requirement has been clearly identified, 

and ensure that they are packaged 

Yes Action Plan 

needed. 

adequately for storage and are properly 

stored. 

Status Report on Open Recommendations to DHS Components 

Page 45 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

We recommend that G&T perform a 

comprehensive and thorough root cause 

analysis fully supported and sustained 

by documentation to identify the 

underlying causes of the material 

weaknesses, including a review of 

financial IT systems, processes, and 

human resources. Root causes should 

be cross-referenced to the weaknesses 

identified by Management. The CAPS 

should be prioritized for action. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-13 

We recommend that G&T develop a 

CAP to mitigate and correct control 

deficiencies, based on management's 

own assessment of the issues. The 

CAP should include a description of the 

detailed tasks and milestones, as well as 

key success and performance metrics. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that G&T integrate the 

CAPs with the Department's plan for 

OMB Circular A-123 implementation Action Plan 

and the annual FMFIA assurance provided. 

statement. Management's plan for 

verification of corrective actions should Yes Awaiting 

confirmation of 

be closely integrated with the implementation by 

Department's controls test work component. 

conducted to comply with OMB 

Circular A-123. 

Update the FEMA strategic plan to 

support achievement of DHS goals and 

ensure that all FEMA systems provide 

the performance data necessary to 

measure progress toward achieving 

response and recovery goals. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Direct the EP&R CIO to ensure that Action Plan 

personnel, through the EP&R training provided. 

OIG-07-17 division, receive adequate systems 

training, guidance, and communication Yes Awaiting confirmation of 

needed to support disaster response and implementation by 

recovery activities effectively. component. 

Direct the EP&R CIO to complete the 

FEMA enterprise architecture, linked to 

the department-wide architecture and 

ongoing initiatives that may impact 

EP&R operations. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 46 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-07-17 

Ensure cross cutting participation from 

headquarters, regions, and states in 

processes to develop and maintain a 

complete, documented set of FEMA 

business and system requirements. 

Direct the EP&R CIO to analyze 

alternatives and determine the most 

appropriate approach to providing the 

technology needed to support these 

business and system requirements. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Direct the EP&R CIO develop and 

maintain a testing environment that 

duplicates the real systems environment Action Plan 

and ensures that all systems provided. 

components are properly and 

thoroughly tested prior to their release. Yes Awaiting confirmation of 

Additionally, direct the EP&R CIO to implementation by 

ensure that proper configuration component. 

management activities are followed and 

documented. 

OIG-07-26 

Require FEMA Region IX to abide by 

and carry out FEMA Headquarters 

appeal decisions and develop a method 

to track appeal decisions and their final 

regional resolutions. 

No Action Plan 

needed. 

Require that FEMA Region IX, in 

coordination with the Office of 

Emergency Services, disallow 

$16,226,089 since the city did not No Action Plan needed. 

comply with the terms and conditions 

of the grant award. 

FEMA require contractor to contact 

hotels where eligibility was questioned 

to resolve open issues. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-31 FEMA require contractor to determine 

if rooms with no registration card were 

occupied by eligible evacuees. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

FEMA require contractor to determine 

if rooms with no "signed" registration 

card were occupied by eligible 

evacuees. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 47 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

FEMA require contractor to credit 

FEMA for rooms that cannot be 

associated with an eligible evacuee. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Determine if pricing by hotels was 

within a reasonable range. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-31 

FEMA require contractor to determine 

if payments made to hotels were 

accurately. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

FEMA require contractor to quantify 

credits to FEMA for early evacuee 

departure. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

FEMA require contractor to credit 

FEMA for any duplicate or erroneous 

payments. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-33 

Study ways to integrate food defense 

awareness into existing transportation 

security programs fully and consider 

additional research to improve the 

security of food in transit. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Expand efforts to sponsor food 

contamination event exercises with an 

emphasis on exercises spanning 

multiple state and local jurisdictions 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Emphasize the importance of assessing 

price reasonableness and price realism 

before awarding contracts. 

Yes 

Status of 

implementation is 

unknown. 

OIG-07-36 

Develop written guidance for the 

implementation of the new statutory 

provision and interim rule to ensure 

FEMA contracting officers properly 

determine whether a business is local 

(FAR Subpart 26-2). 

Yes 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 48 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-07-36 

Reinforce the FAR requirement to 

disclose prices as part of post award 

debriefings. 

Yes 

Status of 

implementation is 

unknown. 

OIG-07-41 

Develop and enforce a nation-wide 

policy on sales of travel trailers and 

mobile homes that ensures fair and 

equitable prices. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Actively partner with TOHS to identify 

deficiencies (a) identify deficiencies in 

immediate equipment and training 

needs and overall capabilities of ASG's 

first responders; and (b) develop a 

comprehensive State Homeland 

Security Strategy and Implementation 

Plan that clearly articulates measurable 

homeland security goals, objectives, 

and implementation milestones that will 

ensure consistent improvement of 

ASG's ability to respond to and recover 

from acts of terrorism. 

Yes 

Status of 

implementation is 

unknown. 

OIG-07-42 

Review and report on the eligibility of 

the $1.7 million in homeland security 

grant expenditures questioned in this 

report and disallow those costs 

determined to be ineligible, 

unallowable, or unsupported. 

Yes 

Status of 

implementation is 

unknown. 

Direct TOHS to establish practices and 

controls to account for grant 

expenditures by homeland security goal 

and objective and provide TOHS with 

technical assistance to create a financial 

and grant accountability system that (a) 

identifies expenditures applicable to the 

appropriate grant year; (b) documents 

actual expenditures by fund category 

Yes 

Status of 

implementation is 

unknown. 

based on ODP/Office of Grants and 

Training-approved budgets, and (c) 

maintains the documentation required 

to appropriately support all grant 

expenditures. 

Status Report on Open Recommendations to DHS Components 

Page 49 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-07-42 

In light of the "high-risk" grantee 

designation imposed on ASG by DOI 

and the results of the "program 

specific" audit of TOHS, (a) make 

greater use of existing authorities, up to 

and including TOHS as a "high-risk" 

grantee until TOHS strengthens 

management controls and practices; (b) 

monitor TOHS progress in improving 

grant accountability and ensure that it 

provides all first responder grant 

reporting documentation required by 

the grant award; and (c) initiate 

appropriate and timely sanctions should 

TOHS fail to meet agreed to 

programmatic and financial reform 

goals and milestones. 

Yes 

Status of 

implementation is 

unknown. 

Require the TOHS and the TEMCO to 

partner with the Task Force, established Status of 

by the Governor on September 27, Yes implementation is 

2001, to develop and administer the unknown. 

strategic plan. 

OIG-07-47 

FEMA review procedures for the 

approval and payment of invoices to 

ensure that sufficient internal controls 

exist to prevent payment of erroneous 

charges. Only invoices that are 

consistent with the contract terms and 

pricing should be paid. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

FEMA review and close contracts in a 

timely manner. Procedures should 

facilitate a review within a reasonable 

period of time after work is completed Yes Action Plan 

needed. 

so that unused funds can be returned to 

Treasury or re-obligated as appropriate. 

Develop and implement a secure 

standard configuration for all 

computers. Further, the CIO should 

establish procedures to ensure that the 

model system is configured to protect 

FEMA data and verified prior to 

implementation. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-50 Remedy the existing critical 

vulnerabilities identified on laptop Action Plan 

computers based on DHS and federal provided. 

configuration guidelines. Further, the 

CIO should confirm whether similar Yes Awaiting 

confirmation of 

vulnerabilities and remediation are implementation by 

applicable to all government-issued component. 

computers within FEMA. 

Status Report on Open Recommendations to DHS Components 

Page 50 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Implement procedures to ensure that all 

FEMA laptops are patched and updated 

in a timely manner, including those that 

do not regularly connect to the FEMA 

network. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-50 

Implement appropriate inventory 

management controls to ensure that an 

accurate laptop inventory is maintained, 

including effective inventory reviews. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Adhere to DHS policy that requires Action Plan 

every computing resource to be provided. 

individually accounted for as part of a 

recognized IT system. Further, the CIO Yes Awaiting confirmation of 

should ensure laptop computers are implementation by 

compliant with FISMA. component. 

Ensure that policy and procedural 

information distributed to other federal 

agencies regarding volunteer service 

program specifically addresses expense 

eligibility, travel and lodging 

arrangements, notification and 

deployment time frames, preidentification of training skills, training 

requirements and post-deployment 

support options. 

Unknown 

Status of 

implementation is 

unknown. 

Identify a programmatic focal point 

within FEMA to establish procedures 

OIG-07-51 

for collecting information, 

communicating with agency POCs, 

disseminating instructions, coordinating 

program activity, matching volunteer 

Unknown 

Status of 

implementation is 

unknown. 

skills with needs and ensuring accurate 

and complete record keeping. 

Compile a listing of DHS and other 

federal agency employees willing to 

provide volunteer services in impact Status of 

areas and at call centers in advance of Unknown implementation is 

each hurricane season, identifying unknown. 

existing skills, knowledge, abilities and 

relevant training. 

Develop a volunteer survey for use in 

conjunction with an after-action 

assessment of the volunteer service 

program to identify issues, and revise 

the relevant policies and procedures 

where appropriate. 

Unknown 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 51 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

We recommend that the Deputy 

Administrator National Preparedness 

Directorate within FEMA require the 

Office of Attorney General to return to 

DHS amounts related to the 

unsupported expenditures. 

Yes 

Implementation 

delayed. Working 

on implementation 

with component. 

We recommend that the Deputy 

Administrator National Preparedness 

Directorate within FEMA require the 

Office of Attorney General to evaluate 

its requirements for sub recipient grants 

to maintain adequate supporting 

documentation. 

Yes 

Implementation 

delayed. Working 

on implementation 

with component. 

We recommend that the Deputy 

Administrator National Preparedness 

Directorate within FEMA require the Implementation 

Office of Attorney General to take steps 

to ensure the records retention Yes delayed. Working on implementation 

requirements are being followed and with component. 

records are maintained at a centralized 

OIG-07-58 location. 

We recommend that the Deputy 

Administrator National Preparedness Implementation 

Directorate within FEMA require the 

Office of Attorney General to submit Yes delayed. Working on implementation 

the five Categorical Assistance with component. 

Progress Reports that are missing. 

We recommend that the Deputy 

Administrator National Preparedness 

Directorate within FEMA require the Implementation 

Office of Attorney General to ensure in 

the future to retain evidence that they Yes delayed. Working 

on implementation 

are complying with grant terms with component. 

regarding Categorical Assistance 

Progress Reports. 

We recommend that the Deputy 

Administrator within FEMA strongly 

encourage the Office of Attorney 

General to finalize and implement 

written procedures related to the 

Financial Status Reports to ensure that 

the reports will be submitted timely. 

Yes 

Implementation 

delayed. Working 

on implementation 

with component. 

OIG-07-60 

Collaborate with DOJ to develop 

protocols, procedures, and processes to 

facilitate the appropriate sharing of 

information from FEMA disaster 

recovery assistance files among federal, 

state, local and tribal law enforcement 

agencies that are responsible for 

ensuring public safety. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 52 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Require Write Your Own companies to 

document and make available to the 

NFIP the rationale and methodology for 

calculating flood and wind damage 

when there is evidence that both perils 

contributed to the damage, and revise 

the NFIP Claims Adjuster Manual to 

reflect these new requirements. 

No Action Plan 

needed. 

OIG-07-62 

Expand the reinspection process to 

include a review of and determination 

that flood and wind damage on the 

same structure was settled in a fair and 

equitable manner to ensure that wind 

damage was not paid under the flood 

policy. 

No Action Plan 

needed. 

Provide clear and concise guidance for 

adjusting total loss claims after 

catastrophic events when structures are 

completely destroyed by wind and 

water. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-65 

Establish procedures to exchange 

information with USACE on a routine 

basis to ensure reasonable and 

consistent unit pricing for debris 

removal. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Respond to previous reported 

recommendations. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-66 Describe actions to be taken to address 

all future OIG recommendations. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Ensure FEMA's recommendation 

tracking system contains all necessary 

information to provide adequate and 

timely follow-up. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-74 

We recommend that FEMA continue to 

improve the timeliness of reconciling 

differences with Treasury so that 

“temporary” adjustments are not 

needed. 

Yes Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 53 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

We recommend that FEMA 

management emphasize the 

coordination of necessary accounting 

information agency-wide in its plan to 

address control deficiencies identified 

related to financial management and 

entity level controls. The plan should 

stress the importance of the 

maintenance of proper documentation 

in divisions and offices other than the 

Office of the Chief Financial Officer 

and the necessity of providing this 

documentation to the DFB timely upon 

request, thereby enabling the DFB to 

maintain adequate supporting 

documentation of asset capitalization 

determinations. 

Yes Action Plan 

needed. 

We recommend that FEMA 

management ensure that staff are 

properly trained on the internal controls 

surrounding JVs and that the 

requirements in the Office of the Chief 

Financial Officer Journal Voucher (JV) 

Process manual are enforced. In Yes Action Plan needed. 

addition, FEMA management should 

OIG-07-74 prohibit the use of a signature stamp to 

denote approval of JVs unless the 

approver also initials next to the 

stamped signature. 

FEMA adhere to its existing policies 

and procedures when processing 

mission assignment payments and 

credits, specifically its SOP Processing 

Mission Assignment and Interagency 

Payments for Fund Code 06. These 

procedures include posting suspense Yes Action Plan 

needed. 

transactions to appropriate clearing 

accounts and charging back 

unsupported bills within the 

documented time frames if timely 

resolution attempts fail. 

FEMA’s Federal Payment team 

continues to develop and implement 

policies that will ensure the timely 

processing of suspense transactions 

within stated time frames. The 

procedures should include standardized Yes Action Plan 

needed. 

Intra-Governmental Payment and 

Collection (IPAC) support templates 

with appropriately identified required 

fields to ensure prompt posting. 

Status Report on Open Recommendations to DHS Components 

Page 54 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

The FEMA Chief Financial Officer 

requires DFB to properly account for 

IPAC suspense transactions in a 

Treasury recognized suspense account. 

Yes Action Plan 

needed. 

We recommend that FEMA develop 

and implement procedures to estimate 

and record the grants payable liability 

related to the AFG quarterly. 

Yes Action Plan 

needed. 

OIG-07-74 

We recommend that FEMA develop 

and implement procedures to estimate 

and record the grants payable liability 

related to the AFG quarterly and 

communicate such information to 

G&T. 

Yes Action Plan 

needed. 

We recommend that FEMA continue to 

improve the timeliness of reconciling 

differences with Treasury to eliminate 

the need for temporary unsupported 

adjustments. 

Yes Action Plan 

needed. 

We recommend that the Assistant 

Administrator, Grant Programs 

Directorate within FEMA advise the 

Director of PEMA to assess its 

administrative approval process for 

subgrantee allocation and determine 

areas for improvements. 

Yes Action Plan 

needed. 

OIG-08-03 

We recommend that the Assistant 

Administrator, Grant Programs 

Directorate within FEMA advise the 

Director of PEMA to evaluate its 

organizational structure and focus to 

determine if it is sufficient to meet its 

domestic preparedness responsibilities 

and requirements. 

Yes Action Plan 

needed. 

We recommend that the Assistant 

Administrator, Grants Programs 

Directorate within FEMA require the 

Director of PEMA to comply with the 

administrative requirement to develop 

and implement a system to monitor and 

measure improved preparedness of the 

Commonwealth. 

Yes Action Plan 

needed. 

We recommend that the Assistant 

Administrator, Grants Program 

Directorate, within FEMA advise the 

Director of PEMA to institute a more 

effective system to ensure adequate 

documentation is available when 

requested. 

Yes Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 55 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

We recommend that the Assistant 

Administrator, Grants Programs 

Directorate within FEMA advise the 

Director of PEMA to perform periodic 

inspections of the expenditure 

documentation to ensure the 

Commonwealth retention policy is 

followed effectively. 

Yes Action Plan 

needed. 

We recommend that the Assistant 

Administrator, Grant Programs 

Directorate within FEMA require the 

Director of PEMA to return to DHS the 

unauthorized amount totaling $721,317. 

Yes Action Plan 

needed. 

We recommend that the Assistant 

Administrator, Grants Programs 

Directorate within FEMA advise the 

Director of PEMA to institute a system 

to ensure that all equipment 

acquisitions are included in the 

provided guidelines. 

Yes Action Plan 

needed. 

OIG-08-03 

We recommend that the Assistant 

Administrator, Grants Programs 

Directorate within FEMA advise the 

Director of PEMA to ensure 

Comptroller verifies invoice description 

and compares it with authorized lists to 

ensure payments are made only for 

allowable expenses. 

Yes Action Plan 

needed. 

We recommend that the Assistant 

Administrator, Grants Programs 

Directorate within FEMA advise the 

Director of PEMA to develop policies 

and procedures that ensure the proper 

and timely submission of the 

Categorical Assistance Progress 

Reports. 

Yes Action Plan 

needed. 

We recommend that the Assistant 

Administrator, Grant Programs 

Directorate within FEMA require the 

Director of PEMA to submit the one 

Categorical Assistance Program Report 

that was not filed. 

Yes Action Plan 

needed. 

We recommend that the Assistant 

Administrator, Grants Programs 

Directorate within FEMA advise the 

Director of PEMA to revise its policies 

and procedures to ensure the timely 

submission of future Financial Status 

Reports (FSRs). 

Yes Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 56 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-08-03 

We recommend that the Assistant 

Administrator, Grants Programs 

Directorate within FEMA advise the 

Director of PEMA to perform a review 

of financial data from accounting 

system to determine the reconciling 

items that would cause a variance in 

FSRs. 

Yes Action Plan 

needed. 

We recommend that the Assistant 

Administrator, Grant Programs 

Directorate within FEMA advise the 

Director of PEMA to implement 

procedures to ensure that a sufficient 

Yes Action Plan 

needed. 

audit trail is maintained and reviews are 

done on FSRs before submission. 

Provide its CFO with clear authority to 

develop and implement accounting and 

financial reporting policies, procedures, 

and internal controls throughout the 

agency. Program offices should be 

required to adhere to policies. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Evaluate the existing financial 

management organizational and 

internal control structure to determine Action Plan 

the number of personnel and resources provided. 

needed, along with the requisite skills 

and abilities necessary, to ensure that Yes Awaiting 

confirmation of 

all significant transactions and account implementation by 

balances are accurately and completely component. 

recorded in FEMA's general ledger in a 

timely manner. 

OIG-08-12 Assign accounting functions and 

responsibilities to staff to ensure proper 

segregation of duties. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Establish clear management oversight 

responsibilities and processes to 

effectively review adjustments to 

account balances and complex, 

nonroutine accounting transactions. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop and implement comprehensive 

CAPs to correct conditions that 

contribute to the Department-level 

material weaknesses in internal 

controls, and prevented FEMA 

management from providing reasonable 

No 

Status of 

implementation is 

unknown. 

assurance on the effectiveness of 

internal control. 

Status Report on Open Recommendations to DHS Components 

Page 57 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Fully implement plans to place 

comptrollers in each regional office. No 

Status of 

implementation is 

unknown. 

Ensure that procedures are in place to 

maintain all job-related training, and 

other critical personnel actions. 

Yes 

Status of 

implementation is 

unknown. 

Devote necessary personnel to develop 

and implement proper accounting 

policies and procedures and related 

internal controls to ensure that its 

stockpiled inventory throughout the 

year. 

Yes 

Status of 

implementation is 

unknown. 

Establish and implement a plan to 

perform a closed annual inventory 

count as required by FEMA Manual 

6150.1 Section 4-4g, Section g., Annual 

Inventory of Accountable Property. 

Yes 

Status of 

implementation is 

unknown. 

Provide more training and detailed 

instruction to Logistics Center staff on 

performing inventory counts, including 

the completion of count sheets and the 

performance of recounts. 

Yes 

Status of 

implementation is 

unknown. 

OIG-08-12 

Reconcile the physical inventory 

counts, including the annual physical 

inventory, to the perpetual counts 

recorded in LIMS, and resolve related 

discrepancies. 

Yes 

Status of 

implementation is 

unknown. 

Develop, test (e.g., validation of data 

and assumptions made), and implement 

a reliable method to periodically 

estimate G&T grants payable [or 

advances] for accrual in the financial 

statements during the year. 

No 

Status of 

implementation is 

unknown. 

Implement policies and procedures to 

ensure full compliance with OMB 

Circular No. A-133. 

No 

Status of 

implementation is 

unknown. 

Require all regional offices to perform 

a complete UDO review, monitor 

timely completion of this review, and 

ensure that all identified mission 

assignment deobligations are processed 

in the general ledger promptly. 

No 

Status of 

implementation is 

unknown. 

Ensure that personnel follow the 

established policy for quarterly 

obligation reviews prior to the end of 

each quarter to timely determine 

whether the remaining balance on a 

mission assignment is valid, or whether 

a deobligation of the remaining balance 

is necessary. 

No 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 58 
 

 

 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Enforce the requirement that all OFA’s 

submit not only a progress report when 

the mission assignment takes more than 

60 days to complete, but a progress 

report every additional 30 days that the 

project remains either 

programmatically or financially 

additional 30 days that the project 

remains either programmatically or 

financially incomplete. The report 

should include an estimated completion 

date and, when applicable, Form 90-

136 should be submitted for extension 

of the projected end-date whenever the 

estimate for programmatic completion 

is more than 30 days. 

No 

Status of 

implementation is 

unknown. 

Consider involving OMB in a 

permanent solution, such as Agreedupon Procedures engagements, to Status of 

ensure that FEMA receives sufficient No implementation is 

and timely information from OFA’s to unknown. 

properly account for obligations related 

to outstanding mission assignments. 

Consider adding additional temporary 

or permanent accounting staff to 

OIG-08-12 improve the deobligation process (our 

recommendations in I-A, Financial No 

Status of 

implementation is 

Management Oversight and Entity unknown. 

Level Controls, will also help address 

these conditions). 

We recommend that the Coast Guard, 

FEMA, and TSA fully implement the 

FMFIA process, as prescribed by the 

OCFO, to ensure full compliance with 

FMFIA and its OMB approved plan for 

Circular No. A-123 implementation in 

FY 2008. We also recommend that the 

No 

Status of 

implementation is 

unknown. 

OCFO consider additional training for 

its components, to ensure a thorough 

understanding of requirements. 

Further develop and implement a 

tracking system to identify each grantee Status of 

for which an OMB Circular No. A-133 No implementation is 

Single Audit is required, and the date unknown. 

the audit report is due. 

Strengthen communication with the 

cognizant agencies. Yes 

Status of 

implementation is 

unknown. 

Use the tracking system to ensure audit 

and performance reports are received 

timely, or to follow-up when reports are 

overdue. 

Yes 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 59 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-08-12 

Perform reviews of grantee audit 

reports, issue-related management 

decisions, and ensure that the grantees 

take appropriate corrective action, on a 

timely basis. 

Yes 

Status of 

implementation is 

unknown. 

OIG-08-14 

Classified 

This report is Classified. This report 

has six open recommendations. Upon 

request, additional information will be 

provided to qualified recipients. 

We recommend that the Acting 

Assistant Administrator, Grant 

Programs Directorate monitor 

Colorado's review of its homeland 

security responsibilities and 

organizational structure and provide 

technical assistance, guidance and 

training. 

Yes Action Plan 

needed. 

We recommend that the Acting 

Assistant Administrator, Grant 

Programs Directorate monitor 

Colorado's development, maintenance, 

and use of its homeland security 

strategy as a long range planning 

instrument and evaluate the state's 

Yes Action Plan 

needed. 

OIG-08-16 

strategy planning cycle to ensure there 

is an adequate and effective evaluation 

of risk, capabilities, needs, and 

outcome. 

We recommend that the Acting 

Assistant Administrator, Grant 

Programs Directorate proved Colorado 

technical assistance to ensure that it 

takes effective action to improve 

weaknesses identified, remit $11,555 in Yes Action Plan 

needed. 

interest earned on excessive federal 

drawdowns, and remit $5,460 in 

interest earned by one sub-grantee on 

federal advances. (Total $17,015) 

We recommend that the Acting 

Assistant Administrator, Grant 

Programs Directorate review and report 

on eligibility of the $7.8 million in 

homeland security grant expenditures 

questioned and disallow those costs 

determined to be unallowable or 

unsupported. 

Yes Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 60 
 

 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-08-16 

We recommend that the Acting 

Assistant Administrator, Grant 

Programs Directorate monitor 

Colorado's practices for grant 

allocations and work with state to 

ensure that it allocates grant funding to 

projects with the highest risk and 

priority. 

Yes Action Plan 

needed. 

We recommend that the Acting 

Assistant Administrator, Grant 

Programs Directorate assist Colorado in 

establishing a means to regularly 

monitor statewide equipment readiness, 

and effective exercise and training 

Yes Action Plan 

needed. 

programs that are in compliance with 

the objectives of the state's homeland 

security programs. 

We recommend that the Assistant 

Administrator, Grant Programs 

Directorate within FEMA, require the 

Florida Division of Emergency 

Management to develop and implement 

monitoring policies and procedures to 

ensure compliance with grant 

requirements involving the allocation of 

funds to local jurisdictions, specific 

programs, and timeliness of awarding 

funds to subgrantees. 

Yes Action Plan 

needed. 

We recommend that the Assistant 

Administrator, Grant Programs 

Directorate within FEMA require the 

Florida Division of Emergency 

OIG-08-20 

Management to demonstrate 

compliance with grant requirements 

before grant closeout for the FY 2003 

Yes Action Plan 

needed. 

Parts I and II and FY 2004 grants which 

may include disallowances for those 

expenditures incurred by state agencies 

in excess of grant allowances. 

We recommend that the Assistant 

Administrator, Grant Programs 

Directorate within FEMA, require the 

Florida Division of Emergency 

Management to implement controls to 

comply with grant funding obligation 

stipulations requiring that the State 

Yes Action Plan 

needed. 

Administrative Agency enter into 

Memorandums of Understanding with 

affected jurisdictions upon their 

request. 

Status Report on Open Recommendations to DHS Components 

Page 61 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

We recommend that the Assistant 

Administrator, Grant Programs 

Directorate within FEMA, require the 

Florida Division of Emergency 

Management develop a timetable to 

fully implement its policies and 

procedures for subgrantee monitoring. 

Yes Action Plan 

needed. 

OIG-08-20 We recommend that the Assistant 

Administrator, Grant Programs 

Directorate within FEMA, require the 

Florida Division of Emergency 

Management to develop and implement 

policies and procedures governing 

control and accountability for 

equipment distributed to local 

jurisdictions. 

Yes Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 62 
 

 

Federal Law Enforcement Training Center 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

We recommend that FLETC 

Management: a) Design and implement 

a process that ensures the Procurement 

Division consults with the Budget and 

Finance Division prior to entering into 

transactions or agreements to determine 

the budgetary and financial reporting 

effects of the proposed transactions or 

agreements; and b) Review all 

transactions prior to recording in 

FLETC's books and records to ensure 

transactions are recorded in accordance 

with GAAP. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-46 

We recommend that FLETC 

management continue its newly 

adopted purchases method of 

accounting for inventory, whereby 

inventory is expensed upon purchase. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that FLETC 

Management: a) Design and implement 

a process that ensures each project 

number applies to only one capital asset 

unit. (Conversely, FLETC may require 

the contractor to separate the costs of 

work performed on its contract invoices 

enabling FLETC to capture the cost to 

be applied to each unit). 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that FLETC 

Management develop and implement a 

formalized process to train project 

managers on the financial reporting 

requirements for CIP projects. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 63 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-07-46 

We recommend that FLETC 

Management implement the Real 

Property SOP issued by FLETC on 

October 27, 2006. Among the 

procedures established, the SOP 

requires: a) the Facilities Division 

submit copies of all Capitalization 

Reports to the Property Management 

Division and the Finance Division 

within 10 days of project completion or 

final decision of additional cost 

resulting from litigation; b) the Finance 

Division validate construction/ 

renovation project costs in 

Capitalization Reports; and c) the 

Finance Division maintain the CIP 

subsidiary ledger by project numbers 

and funds. The Finance Division will 

compile copies of paid invoices/bills by 

CIP project numbers and provide 

copies to the Property Management 

Division upon validation of 

Capitalization Report costs. After 

submission of the Capitalization 

Reports, the Finance Division will 

follow-up with the Project Managers 

for completed construction/renovation 

projects listed in the CIP subsidiary 

ledger. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

d) Develop and implement a quarterly 

process to reconcile CIP projects listed 

in the subsidiary ledger with on-going 

construction projects as recognized by 

the Facilities Management Division. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

a) Design, implement, and document an 

accrual process that will ensure each 

type of accounts payable is properly 

accrued for financial reporting 

purposes. This process should include 

a final review of the accrual details by 

senior management to ensure the 

process was properly executed and the 

accrual is reasonable. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

b) Require the use of the accrual Action Plan 

process to capture the financial provided. 

reporting information required for 

inclusion in FLETC’s quarterly Yes Awaiting confirmation of 

financial statements, as required by implementation by 

OMB Circular A-136. component. 

Status Report on Open Recommendations to DHS Components 

Page 64 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

c) Provide comprehensive training to 

every person involved in the accrual 

process. The training should include a 

discussion of the objective of the 

process, what each type of accounts 

payable requires to be accrued 

properly, the timing of the procedures 

to be performed, what form the 

reported results should take, to whom 

the results must be reported, and 

exactly how the information and 

methods used to obtain the information 

nor estimate are to be documented for 

later examination by persons internal or 

external to FLETC. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

d) Design and implement a plan to 

periodically review the reported accrual 

information provided by personnel both 

inside and outside the Financial 

Division. This will require a 

knowledgeable person going to the 

location of the individuals generating 

the accrual information and reviewing 

the accuracy of the information as well 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-46 as the documentation as to how the 

information was obtained or estimated. 

e) Assign one person in the Finance 

Division the responsibility for ensuring 

that each person designated to submit 

the quarterly accrual information Action Plan 

submits the information on time and in provided. 

the format required. Any late, 

incomplete, or undocumented Yes Awaiting 

confirmation of 

submissions should be reported to implementation by 

senior Financial Division management component. 

as well as Management of the Division 

in which the designated individual 

works. 

f) Include the timely and accurate 

submission of the accrual information 

as a part of each designated individual's 

performance evaluation. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that FLETC 

management design and implement a 

process that ensures the research and 

monthly adjustment of the deferred. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 65 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Inform the Finance Division staff that 

the concept of "materiality" is not 

appropriate for use. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-46 

For entity-wide security program 

planning and management, we 

recommend that FLETC’s management 

a) Enforce DHS policy to ensure that 

all contractors go through the 

appropriate background/suitability 

check, and b) Finalize the IT System 

Security Awareness and Training and 

enforce by having all new and existing 

FLETC users and contractors complete 

the training. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 66 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-07-46 

For access control a) Use unique 

database administrator DBA user 

accounts for accountability when 

performing DBA duties on 

Procurement Desktop (PD), b) 

Implement corrective actions noted in 

the results of our IT audit's 

vulnerability scans, c) Perform periodic 

scans of FLETC network environment, 

including the financial processing, d) 

Implement corrective actions to 

mitigate risks associated with 

vulnerabilities identified during 

periodic scans. Configure Momentum 

and PD applications to require a 

password to be minimum eight 

characters in length, contain 

combination of alphabetic, numeric, 

and special characters in compliance 

with DHS Information Technology 

Security Program Publication, 4300A 

Password Policy; e) Configure PD to 

lock out account users after three (3) 

invalid login attempts in compliance 

with DHS Information Technology 

Security Program Publication, 4300A, 

f) Develop policies and procedures 

regarding access to the FLETC Telecon 

Room, including a user authorization 

form, g) Perform a semi-annual review 

of FLETC Telecon Room access listing 

in compliance with DHS Information 

Technology Security Program 

Publication 4300A, h) Ensure FLETC 

Manual 4330: User Identification and 

Authentication Management is 

finalized, I) Develop and implement 

policies and procedures restricting 

access to Momentum system software, 

and promulgate it to all needed 

personnel, in compliance with DHS 

Information Technology Security 

Program Publication, 4300A, j) 

Develop and implement FLETC 

specific policies and procedures over 

authorization and use, and k) Develop 

and implement policies and procedures 

to proactively monitor sensitive access, 

via audit log review, to system software 

utilities for Momentum in compliance 

with DHS Information Technology 

Security Program Publication 4300A, 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 67 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

a) Finalize and implement a SDLC 

methodology for Momentum, as well as 

incorporating security planning 

throughout the life cycle. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

b) Develop and implement documented 

policies and procedures over the 

Momentum and PD. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

c) Document a listing of all users with 

access to the Momentum and PD 

program libraries. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-46 

Ensure that access is prohibited to 

development staff. Ensure that logs are 

maintained and periodically reviewed 

by management. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

a) Identify and document incompatible 

duties and system roles and 

responsibilities within Momentum and 

b) Develop and implement policies and 

procedures segregating incompatible 

duties within the core financial system 

to be in compliance with DHS 

Information Technology Security 

Program Publication, 4300A. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

a) Periodically test the backup compact 

discs maintained onsite in compliance 

with DHS Information Technology 

Security Program Publication, 4300A, 

b) Affix external labels to the backup Action Plan 

CDs indicating the distribution provided. 

limitations and handling caveats of the 

information in compliance with DHS Yes Awaiting 

confirmation of 

Information Technology Security implementation by 

Program Publication 4300A, and c) component. 

Perform a test of the Momentum's 

contingency plan, in compliance with 

DHS Information Technology Security 

Program Publication 4300A. 

Status Report on Open Recommendations to DHS Components 

Page 68 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-07-46 

a) Develop and implement a training 

requirement for all personnel 

processing invoices and payments 

ensure FLETC's compliance with 5 

CFR§1315, the Prompt Payment Act. 

b) Develop and implement a quarterly 

review process to examine the 

documentation supporting payments for 

proper recording of receipt dates, 

ensure that dates and payment 

information are correctly entered into 

Momentum Financials Desktop, and 

ensure disbursements are scheduled in 

accordance with the requirements of 

the Prompt Payment Act. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 69 
 

 

 

Management Directorate 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-04-12 

The Chief Procurement Officer, Office 

of the Under Secretary for 

Management: Review and update 

FEMA professionalism and warrant 

files to ensure that each employee 

meets the requirements for his or her 

position. 

Yes 

Status of 

implementation is 

unknown. 

Provide additional training to 

procurement personnel regarding the 

BAA requirements and the application 

and use of BAA evaluation factors. 

Yes 

Status of 

implementation is 

unknown. 

Complete the scheduled 

implementation of automated contract 

writing systems for all DHS 

organizational components to ensure 

compliance with BAA and other FAR 

requirements. 

Yes 

Status of 

implementation is 

unknown. 

OIG-05-23 Consult with OMB regarding the 

necessity for government-wide tracking 

of BAA compliance within FPDS-NG. 

Yes 

Status of 

implementation is 

unknown. 

Revise HSCIS guidance to change the 

country of origin field to a mandatory 

field, when applicable. 

Yes 

Status of 

implementation is 

unknown. 

Require organizational components to 

continue manual data collection on 

domestic and foreign end product data, 

until automated systems to collect this 

information become available. 

Yes 

Status of 

implementation is 

unknown. 

Ensure completion of the identification 

of systems that collect, process, or store 

personally identifiable information, as 

well as the assessment of the risk 

associated with the systems and data. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-24 

Encrypt personally identifiable 

information stored on laptop computers 

and mobile computing devices, as well 

as data transported and stored at an 

alternate facility. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Establish proper remote access security 

controls for access to PII, including 

two-factor authentication for remote 

access connections and session 

termination after 20 minutes of 

inactivity. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 70 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-07-24 

Implement sufficient controls over 

electronic copies and extracts of 

personally identifiable information, 

including procedures to ensure that 

copies or extracts made by users or 

administrators are erased within 90 

days if no longer required. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Identify aspects of the updated DHS 

policies and procedures requiring 

clarification, and provide additional 

guidance to component officials on the 

requirements. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-53 FOUO 

This report is For Official Use Only. 

This report has 19 open 

recommendations. Upon request, 

additional information will be provided 

to qualified recipients. 

Periodically compare the GWA system 

to TIER to ensure the completeness and 

existence of TAFS reported in TIER. 

OFM should especially review the 

GWA system prior to changing TAFS 

to defunct to ensure that no balances 

exist. In addition, management 

approval for changes to the TAFS 

included in TIER should be 

documented and available for review. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

ICoFR, PMO, and OGC work to 

establish formal policies and 

procedures emphasizing the need for 

thorough, complete, and Action Plan 

understandable responses in the legal provided. 

OIG-07-74 

letter. Additionally, ICoFR PMO 

should define the type and extent of 

information necessary to ensure that 

Yes Awaiting 

confirmation of 

implementation by 

information in the management component. 

schedule and financial statements and 

related disclosures for contingent 

liabilities is complete and accurate. 

ICoFR PMO gather/update this 

information on a periodic basis. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DHS continue to document the Action Plan 

financial reporting process, identify the provided. 

source and cause of the misstatements, 

if not already identified, and establish Yes Awaiting confirmation of 

adequate corrective procedures within implementation by 

the financial reporting process. component. 

Status Report on Open Recommendations to DHS Components 

Page 71 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

DHS continue to work with 

components to completely and 

accurately implement existing guidance 

related to FASAB Interpretation No. 6. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Perform a review of earmarked funds 

on an annual basis. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Incorporate the component Action Plan 

management assessment of its provided. 

OIG-07-74 

earmarked funds into the Chief 

Financial Officer certification process, 

including compliance with the relevant 

Yes Awaiting 

confirmation of 

implementation by 

standard operating procedures. component. 

We recommend that the Finance 

Branch perform the following, until the 

interface between FFMS and PRISM is 

implemented: 1) adhere to the existing 

policies and procedures to ensure that Action Plan 

all obligations are entered into FFMS provided. 

timely and prior to the receipt of any 

goods and/or services by the agency, 2) Yes Awaiting 

confirmation of 

develop and implement controls to implementation by 

monitor the performance of procedures component. 

related to the timely recording of 

obligations within FFMS, and 3) 

reconcile all obligations created in 

PRISM to the general ledger. 

OIG-07-77 

Improve the OIS’ review process to 

ensure that all POA&Ms, including 

classified systems, are complete, 

accurate, and current. Specifically, the 

closure for all POA&Ms should be 

monitored by OIS to ensure that 

security weaknesses are mitigated 

timely. POA&Ms should also be 

reviewed by OIS to identify the causes 

for recurring and similar weaknesses 

across the department and determine 

the reasonableness of delayed 

completion. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Improve the OIS’ review process to 

ensure that all C&A documents are 

properly prepared before a system is 

accredited. Systems should not be 

accredited unless all required artifacts 

are complete and weaknesses are 

incorporated into POA&Ms. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 72 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Establish a process to ensure that 

configuration requirements are 

implemented and maintained on all 

systems. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-77 

Implement a department-wide 

vulnerability assessment program to 

perform periodic testing to evaluate 

DHS’ security posture. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Establish appropriate training that is 

needed for all individuals with 

significant security responsibilities. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Evaluate DHS’ implementation plan 

and take necessary steps to include the 

identification of additional resources to 

ensure that milestones are met or 

exceeded and that further delays are 

avoided. 

Yes Action Plan 

needed. 

Develop a department-wide cost 

estimate to ensure the determination of 

the most cost effective technical 

solution and also ensure that sufficient 

resources are allocated to implement 

HSPD-12. 

Yes Action Plan 

needed. 

OIG-08-01 

Work with all DHS components to 

identify the facilities access points and 

information systems where the PIV 

cards will be required. 

Yes Action Plan 

needed. 

Ensure that the agency head accredits 

the PIV-I processes. In addition, the 

DHS PMO should re-accredit the 

headquarters PCI services after the PIV 

system becomes operational and 

supporting documentation is revised to 

include all required information. 

Yes Action Plan 

needed. 

Revise component guidance to include 

procedures for issuing PIV cards, 

including adequate separation of duties, 

in compliance with FIPS 201 and DHS 

requirements. 

Yes Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 73 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-08-01 

Perform the certification and 

accreditation of the information 

systems used to implement HSPD-12 

and FIPS 201 in accordance with 

applicable NIST and DHS guidance. In 

addition, the HSPD-12 PMO should 

provide agency officials with the most 

accurate information to make credible, 

risk-based decisions on whether to 

authorize a system to operate. 

Yes Action Plan 

needed. 

Ensure that OMB reporting statistics 

are posted on DHS’ website. Yes Action Plan needed. 

OIG-08-12 

a) Develop a strategy to quickly 

provide full accounting and reporting 

services to newly created reporting 

entities. Identify a full-service 

accounting provider for OHA, that will 

address the allocation transfer 

accounting matters early in FY 2008, 

and make appropriate adjustments to 

the financial statements to accurately 

reflect activity and balances. Consider 

creating a permanent group within 

OCFO that will proactively identify 

and resolve accounting issues before 

they develop into significant problems, 

similar to the process used to assist USVisit in FY 2007. When appropriate, 

and needed, this group should be 

directly involved in development and 

implementation of long-term 

accounting solutions, either within the 

Directorate or at an existing 

component. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

b) Fully implement a comprehensive 

proprietary to budget account analysis 

that is performed each month with 

TIER submissions, and require 

component entities to investigate and 

resolve differences in a timely manner. 

Monthly certifications received from 

component CFOs should specifically 

state the completion of this procedure, 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

together with recording of correcting 

entries to the general ledger. 

Status Report on Open Recommendations to DHS Components 

Page 74 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

c) Direct component CFO leadership to 

improve communication and 

coordination on unique accounting and 

transactional matters, and to improve 

the accuracy of routine monthly data 

submissions. Problems with timeliness, 

completeness, and accuracy of 

component data submissions, and/or 

responsiveness to OFM may need the 

support of the CFO to resolve. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

d) In coordination with other DHS 

components, further develop policies, 

procedures, and controls that will result 

in the timely reconciliation of 

intragovernmental activity and 

balances. Differences should be 

reconciled in a timely manner. This 

may involve setting up special 

arrangements with some trading 

partners, such as work OFM has begun 

with the Department of Defense. 

Procedures should include positive 

confirmation at least on a quarterly 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

basis, all intragovernmental activity 

and balances with their 

OIG-08-12 intragovernmental trading partners, 

including other DHS component 

entities, as prescribed by Treasury 

guidance. 

e) Continue with implementation of the 

financial reporting management 

directives scheduled for release in FY 

2008. Once implemented, the policies 

should be tested for effectiveness, and 

when necessary, make improvement to 

address weaknesses identified. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

f) Improve supervisory and monitoring 

control procedures over work prepared 

by accounting staff during the year, to Action Plan 

ensure that they will reliably identify provided. 

errors for correction, in a timely 

manner. Consider additional training Yes Awaiting 

confirmation of 

for component accountants to improve implementation by 

the quality of submitted financial data, component. 

and for desk officers to improve the 

effectiveness of their initial reviews. 

g) OCFO and applicable component Action Plan 

entities should develop financial provided. 

information systems and document 

processes to accumulate and present Yes Awaiting confirmation of 

cost data by DHS strategic goal, as implementation by 

required by SFFAS No. 4. component. 

Status Report on Open Recommendations to DHS Components 

Page 75 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

DHS improve its financial management 

systems to ensure compliance with the 

FFMIA, and implement the 

recommendations provided in Exhibits 

I, II, and III in FY 2008. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DHS continue to follow and complete 

the actions defined in its ICOFR 

"Playbook," to ensure that audit 

recommendations are resolved timely 

and corrective action plans addressing 

all DHS audit findings are developed 

and implemented together with 

appropriate supervisory review in FY 

2008. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

DHS risk assessments be completed 

earlier in the year so that programs 

identified as high risk by risk 

OIG-08-12 

assessments are the programs that are 

sample tested. DHS needs to 

strengthen oversight of components' 

progress in implementing corrective 

action plans and in recovering improper 

payments for high-risk programs. 

Also, DHS should review sample 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

testing procedures and begin to 

independently validate the results of 

components' sample testing. 

DHS, and its components continue to 

implement the corrective action plans 

described in DHS' ICOFR "Playbook" 

(see Comment IV-I, Federal Managers' 

Financial Integrity Act of 1982 

(FMFIA), above) to remediate the FY 

2007 material weaknesses and 

significant deficiencies, and improve its 

policies, procedures, and processes, as 

necessary, to allow management to 

assert that all financial statements are 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

fairly stated in compliance with 

accounting principles generally 

accepted in the United States, and are 

ready for an independent audit. 

DHS ensure full compliance with 

GPRA by completing its updated 

Strategic Plan and aligning all 

performance goals to its strategic 

objectives in FY 2008. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 76 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-08-12 

DHS develop policies and procedures 

to ensure full compliance with the 

DCIA in FY 2008. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 77 
 

 

 

Multiple Components 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-04-25 

The Under Secretary for Border and 

Transportation Security should initiate 

a business process reengineering effort 

to establish a clear vision of the overall 

federal operations that will be used to 

clear people entering and leaving the 

United States. 

Yes 

Status of 

implementation is 

unknown. 

The Under Secretary for Border and 

Transportation Security should work 

with the Chief Acquisition Officer and 

Chief Information Officer to develop 

an overall departmental acquisition 

strategy. 

Yes 

Status of 

implementation is 

unknown. 

OIG-05-45 

Establish an ongoing training program 

to ensure that all CBP and ICE 

employees whose duties bring them 

into contact with juvenile aliens 

understand and comply with the terms 

of Flores. This training should be 

standardized in format and participation 

should be centrally documented. 

No Action Plan 

needed. 

Implement procedures that require 

juvenile transportation and detention 

custodial records that provide sufficient 

detail and accountability for all 

juveniles apprehended by DHS. 

No Action Plan 

needed. 

Design an information management 

system that allows users to track and 

share information more openly and 

efficiently; and, standardize the format 

and methodology for collecting and 

reporting information. 

Yes 

Action Plan 

needed. 

OIG-06-32 

Review ESF-9 Annex capabilities for 

search and rescue and coordination 

within FEMA and other Department of 

Homeland Security components (such 

as U.S. Coast Guard and Customs and 

Border Protection) or with other federal 

departments and agencies, and either 

redistribute ESF-9 responsibilities or 

develop greater water rescue 

capabilities within FEMA. 

Yes Action Plan 

needed. 

Develop a surge plan and standard 

operating procedures for augmenting 

FEMA’s ESF-9 coordination capability 

during catastrophic events with 

resources such as the U.S. Coast Guard 

and Customs and Border Protection 

personnel. 

Yes Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 78 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Develop a definitive ESF-15 

organizational chart that is scalable to 

the size of an incident, with a clear 

hierarchical structure and information 

flow. 

No Action Plan 

needed. 

Complete the development of and fully 

implement the DHS Public Affairs state 

outreach program. 

No Action Plan 

needed. 

Establish measurable response 

expectations and provide the necessary 

financial, technical, and staff support to 

meet those expectations. 

No Action Plan 

needed. 

OIG-06-32 

Develop a means to standardize and 

streamline the resource ordering and 

tracking process. 

Yes Action Plan 

needed. 

Determine and fill requirements to 

provide emergency responders with 

communications equipment capable of 

performing in austere conditions. 

Yes Action Plan 

needed. 

Jointly develop a formal mechanism to 

ensure continuity between 

preparedness, response, and recovery 

by including FEMA regional staff in 

the Preparedness Directorate’s 

relationships with state emergency 

management agencies for grants, 

exercises, planning, technical 

assistance, and training. 

Yes Action Plan 

needed. 

Ensure all DHS employees receive 

training on DHS responsibilities under 

the NRP and NIMS. 

No Action Plan 

needed. 

OIG-06-41 FOUO 

This report is For Official Use Only. 

This report has one open 

recommendation. Upon request, 

additional information will be provided 

to qualified recipients. 

OIG-07-07 

The CBP Commissioner, in 

coordination with the DHS Chief 

Procurement Officer (CPO), prepare a 

plan of action and milestones for 

developing its capacity to manage the 

program, administer its contracts and 

agreements, and ensure effective 

oversight and implementation. Each 

should specify the actions they will 

take to assist the program office in 

accomplishing the objectives of the 

plan, especially with regard to 

resources for capacity building. 

Yes 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 79 
 

 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

The SBInet program office provide 

regular implementation status reports to 

the Commissioner and CPO on its plan 

for building program management and 

oversight capacity. 

Yes 

Status of 

implementation is 

unknown. 

The Commissioner and CPO should 

develop a plan of action and milestones 

for defining, validating, and stabilizing 

the program's operational requirements, 

translating them into contract 

requirements, and establishing a system 

of performance metrics and controls to Status of 

OIG-07-07 gauge progress in meeting contract 

requirements and mission needs. Each 

Yes implementation is 

unknown. 

should specify actions they will take in 

accomplishing the objectives of the 

plan, especially regarding resources 

needed to implement the plan and 

address ensuing contract and program 

cost estimate changes. 

The SBInet program office provide 

regular implementation status reports to 

the Commissioner and CPO on its plan 

to stabilize requirements and establish 

performance metrics and controls to the 

Commissioner and CPO. 

Yes 

Status of 

implementation is 

unknown. 

Work with HHS and USDA to prepare 

an integrated food defense budget plan 

for Fiscal Year 2009 using a process 

that satisfies Homeland Security 

Presidential Directive 9 requirements. 

No Action Plan 

needed. 

OIG-07-33 

Pursue the recruitment, hiring, and 

retention of several additional staff 

with expertise in matters of postharvest food defense. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Expand food sector modeling to other 

portions of the food supply chain for 

the purpose of improving food 

contamination event consequence 

assessment and decision support. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 80 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Require the Protective Security 

Coordination Division to certify: (1) 

that the equipment or resource 

enhancements requested in the VRPP 

are appropriate for the identified site 

vulnerabilities or the capability gap of 

the responsible jurisdiction; and (2) that 

the BZP approval is based on an 

analysis of the BZP plan’s protective 

security strategy. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-59 

Provide instructions in the BZPP 

application requesting that responsible 

jurisdictions certify that all the 

equipment received will be available to 

all of the BZPP sites listed under the 

same Vulnerability Reduction Purchase 

Plan. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Clarify roles and responsibilities of the 

National Protection and Programs Action Plan 

Directorate’s Protective Security provided. 

Coordination Division and FEMA’s 

National Preparedness Directorate Yes Awaiting 

confirmation of 

Capabilities Division and amend the implementation by 

BZPP Memorandum of Agreement component. 

accordingly. 

Replace the USCIS and ICE 100% 

Referral Memorandum of Agreement 

with a policy that limits and prioritizes 

USCIS adjudicator referrals to FDNS, 

and FDNS referrals to ICE. 

Yes 

Action Plan 

needed. 

OIG-08-09 

Develop shared management reports on 

the status of referred petitions, and 

procedures for raising quality and 

timeliness concerns. 

Yes Action Plan 

needed. 

Develop standards for site visit reports 

that document USCIS and ICE 

workload, safety, and law enforcement 

coordination measures. 

Yes Action Plan 

needed. 

OIG-08-19 

Negotiate and execute a memorandum 

of agreement between the Domestic 

Nuclear Detection Office and the 

Federal Emergency Management 

Agency’s Office of Grant Programs 

that defines funding responsibilities of 

each office for preventative 

radiological and nuclear training 

courses. 

Yes Action plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 81 
 

 

 

National Protection and Programs Directorate 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Work and coordinate with the 

Department of Homeland Security, 

Office of the Secretary to clarify the 

designation process for an Incident of 

National Significance and define the 

resources and assets that thereby 

become available to state and local 

government. 

No Action Plan 

needed. 

Work with the Department of 

Homeland Security, Office of the 

Secretary to develop a disaster and 

emergency powers compendium for all 

states so that federal resources and 

assets may be more effectively 

coordinated during national exercise 

play. 

No Action Plan 

needed. 

Design an information management 

system for use in future exercises that 

allows participants to track and share 

information more openly and 

efficiently; and, standardize the format 

No Action Plan 

needed. 

and methodology for collecting and 

reporting information. 

OIG-06-07 Offer additional training, accompanied 

by exercise opportunities, to the private 

sector on how federal departments and Action Plan 

agencies operate in response to an provided. 

Incident of National Significance and 

Presidential disaster declarations so that Yes Awaiting confirmation of 

the private sector obtains a better implementation by 

understanding of their roles and component. 

responsibilities under the NRP and of 

DHS functions. 

Work and coordinate with the 

Department of Homeland Security, 

Private Sector Office to create a central 

repository for best practices and lessons 

learned from private industry to 

No Action Plan 

needed. 

facilitate information sharing among 

critical and non-critical sectors. 

Work and coordinate with DHS’ 

Private Sector Office and with private 

sector entities throughout the exercise 

planning process to design and 

implement an effective two-way 

No Action Plan 

needed. 

communication strategy for future 

exercise participation. 

Status Report on Open Recommendations to DHS Components 

Page 82 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-06-07 

Solicit from each federal department 

and agency participating in TOPOFF 

exercises an estimated cost associated 

with planning and participation. After 

the completion of the exercise, 

document the costs and institutionalize 

the reporting of such costs. 

No Action Plan 

needed. 

Develop an action-tracking program 

that identifies and documents issues 

and recommendations made in 

TOPOFF exercises that can be used as 

a means for issue resolution. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Provide states with training on the 

applicability of the National 

Preparedness System and preparedness 

grants to all hazards, including natural 

disasters. 

No Action Plan 

needed. 

OIG-06-32 Develop a system to assess state 

capability to respond to a disaster, 

without federal assistance and in 

respect to a minimum level of 

preparedness based on the Emergency 

No Action Plan 

needed. 

Management Accreditation Program 

standard. 

Restore communication with the Food 

ISAC by re-establishing a DHS point of 

contact and creating food-industryspecific products for ISAC distribution. 

No Action Plan 

needed. 

Seek out improvement in DHS’ 

relationship with food sector partners 

OIG-07-33 

through: Better attention to the 

demands and information flow related 

to coordinating council comments on 

DHS initiatives; Higher level DHS 

official attendance at council meetings; 

and Increased responsiveness to council 

requests for information, briefings, and 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

presentations by other DHS 

components. 

Expand National Infrastructure Action Plan 

Coordinating Center outreach efforts to provided. 

include outreach targeted to the food 

sector, and actively seek to increase Yes Awaiting confirmation of 

information flow related to the food implementation by 

sector. component. 

Status Report on Open Recommendations to DHS Components 

Page 83 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Evaluate the feasibility of providing 

financial support for and otherwise 

facilitate the detailing of state or local 

government and private sector 

representatives to support Office of 

Infrastructure Protection food sector 

efforts with an emphasis on the 

Homeland Security Information 

Network’s Food and Agriculture Portal. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Expedite the review of existing food Action Plan 

OIG-07-33 sector assessments to determine their provided. 

suitability for use in comparative risk 

analysis, and collaboratively identify Yes Awaiting confirmation of 

the role of these assessments in the implementation by 

sector-specific risk methodology. component. 

Continue to develop and disseminate 

information about food subsystemspecific operational protective 

measures and operational best practices 

in collaboration with FDA and USDA. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-48 

Establish priorities and milestones 

(short term and long term) for critical 

tasks using input from the CS&T 

Strategy Summary report, IT-Sector 

Specific Plan, and The National 

Strategy to Secure Cyberspace. 

Milestones should be based on 

available funding and resources. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Consolidate the tracking of all current 

and future initiatives and milestones, 

and review at least quarterly. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop additional performance 

measures for each branch that can be 

used to review and periodically 

evaluate the outcome or success of the 

division’s programs. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop and implement procedures to 

review and analyze agencies’ incidents 

submissions to identify underreporting 

of incidents by federal agencies. 

No Action Plan 

needed. 

Work with OMB and federal agencies 

to eliminate underreporting of cyber 

security incidents to US-CERT and 

complete the deployment of Einstein to 

all federal agencies. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 84 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Participate in the Einstein program in 

order to detect and identify potential 

security incidents. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-48 

Develop clearer communications with 

key personnel and organizations in the 

private sector to explain the processes 

being used to capture, share, use, and 

secure cyber information. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Expand its communications program Action Plan 

with a focus on key private sector provided. 

executives to encourage corporations to 

more actively participate in the Yes Awaiting confirmation of 

information-sharing program and to implementation by 

better secure its systems. component. 

Develop and implement formal 

procedures for receiving, reviewing, 

and distributing sensitive and classified 

information. The procedures should 

include the types of information that Action Plan 

can be shared, and the timing of provided. 

receiving an unclassified (or reduced 

level) and redacted version or portion Yes Awaiting confirmation of 

of the information that can be shared implementation by 

with cyber partners in the private component. 

sector. These procedures should be 

reviewed and agreed to by all 

organizations providing sensitive and 

classified information. 

Ensure that certification and 

accreditation documents contain 

complete and accurate information to 

reflect the security postures of the Action Plan 

system. In addition, security provided. 

documents should be reviewed 

periodically and revised if necessary to Yes Awaiting confirmation of 

ensure that agency officials are implementation by 

provided with the most accurate component. 

information to make credible, riskbased decisions on whether to authorize 

a system to operate. 

Test contingency plans, at least 

annually, to ensure business and 

computer operations can be maintained 

or restored in the event of an 

emergency, system failure, or disaster. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 85 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Perform security testing annually to 

evaluate the effectiveness of controls 

implemented. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-48 

Provide security awareness training to 

all contractors. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Remedy all vulnerabilities identified 

for which risks have not been assumed. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Ensure that the BZPP grant guidance 

explicitly states that funding may be 

used to secure buffer zones surrounding 

federal facilities. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-59 

Continue expanding the involvement of 

all state homeland security or 

equivalent agencies in the identification 

of potential critical infrastructure/key 

resource sites. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Provide instructions in the BZPP 

application requesting that responsible Action Plan 

jurisdictions include a complete provided. 

description of all equipment, training, 

and capability needs necessary to Yes Awaiting confirmation of 

protect the BZPP site or close implementation by 

capability gaps of the responsible component. 

jurisdiction. 

OIG-07-68 

This report is For Official Use Only. In 

this report, two of the six open 

recommendations belong to NPPD. 

Upon request, additional information 

will be provided to qualified recipients. 

Status Report on Open Recommendations to DHS Components 

Page 86 
 

Office of Health Affairs 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-07-33 

Evaluate the advisability and feasibility 

of integrating additional federal 

foodborne illness reporting, 

surveillance, and detection systems into 

the National Biosurveillance 

Integration System. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Assess NBIS staffing needs and apply 

adequate resources to effectively 

oversee and support program 

management activities. 

Yes Action Plan 

needed. 

Develop and implement a program plan 

identifying a program activities, 

milestones, and outcomes needed to 

develop an integrated bio-surveillance 

system as required by HSPD-9 and -10. 

Yes Action Plan 

needed. 

OIG-07-61 

Develop a concept of operations, 

outlining functional and user 

requirements for NBIS 2.0 to the IT 

systems contractor. 

Yes Action Plan 

needed. 

Develop a plan aimed at improving 

NBIS outreach and communication 

with stakeholders to ensure 

commitment and participation in the 

creation of an integrated biosurveillance system. 

Yes Action Plan 

needed. 

Perform an information needs 

assessment, outlining interagency data 

content requirements to support NBIS 

2.0 operational capability. 

Yes Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 87 
 

 

Office of Policy 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-04-26 

Develop a plan to ensure the accurate 

and timely submission of required 

VWP annual reports. 

Yes Closed after 

12/31/07. 

Formally assign responsibility for 

conducting the required country 

reviews and develop formal protocols 

for conducting the reviews. 

Yes Closed after 

12/31/07. 

OIG-05-45 

Consider formally designating the 

position of National Juvenile 

Coordinator as the DHS lead on 

juvenile alien policy and the official 

DHS point of contact on juvenile alien 

policy for other agencies and 

organizations. 

No Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 88 
 

 

 

 

 

Science and Technology Directorate 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Remedy the existing critical 

vulnerabilities in the standard 

configuration for laptops, based on 

DHS and federal configuration 

guidelines. Further, the CIO should 

confirm whether similar vulnerabilities 

and remediation are applicable to all 

government-issued computer within 

S&T. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-06-42 

Ensure that the updated model system 

is correctly implemented on all S&T 

laptop computers. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop procedures to ensure that all 

S&T laptops are patched and updated 

in a timely manner, including loaner 

and secondary unit laptops, as well as 

all government-issued computers. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Implement appropriate inventory 

management controls, including 

effective inventory reviews, physical 

security controls, and classification 

labeling. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-43 FOUO 

This report is For Official Use Only. 

This report has 12 open 

recommendations. Upon request, 

additional information will be provided 

to qualified recipients. 

OIG-07-74 

We recommend that S&T management 

implement policies and procedures to 

either participate in the quarterly 

Validation and Verification initiated by 

ICE OFM or perform its own control 

procedures to verify and validate 

undelivered orders balances. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-33 

Develop and maintain, in collaboration 

with Office of Grants and Training and 

Office of Infrastructure Protection, a 

comprehensive report on DHS food 

sector research and education initiatives 

to be shared with FDA and USDA on a 

regular basis. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 89 
 

 

Transportation Security Administration 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-04-08 

Document the Credentialing Program 

Office workload and then plan and hire 

staff to meet workload requirements. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-04-37 

This report is Classified. There is one 

open recommendation in this report. 

Upon request, additional information 

will be provided to qualified recipients. 

Reform contract to avoid appearance of 

CPPC. Yes 

Status of 

implementation is 

unknown. 

Amend awarded fee pool to ensure it 

does not include increases unrelated to 

approved scope changes. 

Yes 

Status of 

implementation is 

unknown. 

OIG-04-44 Evaluate past performance and 

determine a reasonable award fee. Yes 

Status of 

implementation is 

unknown. 

Recoup unreasonable fees paid. Yes 

Status of 

implementation is 

unknown. 

Develop guidance for the determination 

of reasonable fees on CPAF contracts. Yes 

Status of 

implementation is 

unknown. 

Complete the analysis for basic 

screener classroom training, both for 

passenger checkpoint and checked 

baggage screeners, and institute 

mechanisms to ensure that staff update 

the analysis at least annually and apply 

the results to curriculum revisions. 

Yes Action Plan 

needed. 

OIG-04-45 Ensure that passenger checkpoint and 

checked baggage basic course 

objectives (1) address the knowledge 

and skills necessary for routine 

screener performance, as identified by 

the most current task analysis, and (2) 

are presented to students at the 

beginning of course lessons. 

Yes Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 90 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Further revise written examinations and 

administration procedures, including 

the following steps: Ensure all course 

objectives receive an appropriate 

assessment of student learning; 

Thoroughly validate tests, including 

passing scores, if they are to be used 

for selection decisions; Pilot-test 

examination questions to ensure their 

clarity and objectivity; Schedule tests 

later during the course to enhance their 

ability to measure students’ long-term 

retention of course material; and 

Incorporate post-test reviews to prevent 

screener misconceptions from being 

carried into the workplace. 

Yes Action Plan 

needed. 

Develop and distribute detailed test 

administration guidelines for Practical 

Demonstration of Proficiency 

Evaluations with the aim of increasing 

standardization. 

Yes Action Plan 

needed. 

Distribute effective training materials 

to reinforce learning and allow for 

individual study outside the classroom. 

Yes Action Plan 

needed. 

OIG-04-45 Require all TSA approved instructors 

to complete an appropriate form of OJT 

prior to providing instruction and to 

undergo annual recertification testing. 

No Action Plan 

needed. 

Analyze the cost and feasibility of 

establishing designated training sites 

where screening equipment, simulators, 

and training aids can be permanently 

located and readily available to 

students. 

Yes Action Plan 

needed. 

Use alternatives to lectures more 

frequently during classroom training to 

help maintain student attentiveness, 

contribute to the comprehension and 

mastery of new knowledge and skills, 

and foster retention of the material. 

Yes Action Plan 

needed. 

Ensure that leadership within the 

screener workforce diligently monitors 

screeners and immediately corrects 

identified failures to adhere to 

screening procedures and negligent 

screening techniques. 

Yes Action Plan 

needed. 

Continue the development of 

evaluations that will relate training to 

screener application of learning on the 

job and to organizational results. 

Yes Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 91 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Ensure that OJT guidance provides 

detailed, sequenced lists of specific 

tasks that each OJT student must 

perform, including instructional 

materials where needed, and establishes 

appropriate, function-specific time 

requirements for both newly hired and 

cross-trained screeners. 

Yes Action Plan 

needed. 

Revise OJT examinations in order to: 

Test screeners on all TSA-approved 

screening methods that they will be 

required to use upon completion of 

OJT; Enforce the use of tests with 

explosive material during ETD 

practical examinations; and Standardize 

and enforce limits on OJT retesting 

opportunities, including the Image 

Mastery Test. 

Yes Action Plan 

needed. 

Ensure OJT monitors are certified as 

having the skills and experience 

necessary to deliver and monitor OJT 

training and administer subsequent 

testing. 

Yes Action Plan 

needed. 

OIG-04-45 

Examine the workforce implications of 

the three-hour training requirement and 

take steps to correct identified 

imbalances in future workforce 

planning to ensure that all screeners are 

able to meet the recurrent training 

standard. 

No Action Plan 

needed. 

Continue to pursue the development 

and application of TIP user adaptability 

features to maximize TIP training 

benefits. 

Yes Action Plan 

needed. 

Expedite TRX connectivity to realize 

administrative and information sharing 

gains related to TIP. 

Yes Action Plan 

needed. 

Further enhance local operational 

testing efforts by: (1) revising 

procedures and protocols to increase 

opportunities for realistic and difficult 

testing, and (2) expediting the 

development, certification, and 

distribution of ETD and EDS 

operational testing tools to enable 

assessment of screeners performing 

these duties. 

Yes Action Plan 

needed. 

Fund and resume installation of 

computer training labs and high-speed 

network connectivity to provide all 

screeners with full access to the Online 

Learning Center. 

Yes Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 92 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Ensure that screeners are scheduled for 

basic classroom training that provides 

initial certification on the specific make 

and model of ETD and EDS machines 

that they operate. 

No Action Plan 

needed. 

OIG-04-45 Improve management controls for the 

screener scheduling system, such as 

linking scheduling to employee 

qualifications in the Online Learning 

Center, to ensure that TSA schedules 

Yes Action Plan 

needed. 

screeners to operate only equipment on 

which they are certified. 

Assistant Secretary of Homeland 

Security for TSA: Develop measurable 

criteria to compare and evaluate the 

performance of both contractor and 

federal screening operations. 

No 

Status of 

implementation is 

unknown. 

OIG-04-47 Establish a true passenger and baggage 

screening pilot program that allows 

greater flexibility for both contractor Status of 

and federally staffed airports to test Yes implementation is 

innovations and new approaches in unknown. 

hiring, training, and managing 

screeners. 

OIG-05-18 

Follow TSA policy, as well as 

applicable federal regulations, when 

acquiring real estate and procuring 

goods and services. The policy and 

regulations establish procedures to help 

ensure that funding is spent prudently. 

Although following the procedures may 

increase the amount of time necessary 

to complete purchases, it will protect 

TSA from wasteful and abusive acts. 

Specifically, the TSA Assistant 

Secretary should: a) ensure that TSA 

procurement personnel coordinate all 

procurements with their TSA customer; 

and b) ensure that the requirements for 

all projects are defined, documented, 

and followed, so that program 

objectives are met in the most costeffective manner. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Recover the $83,313 overpayment to 

the tool company and such other sums 

for which [TSA] may have a legal 

remedy. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 93 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Establish a process to regularly review 

and evaluate how timely Contact 

Center personnel are handling the 

communications and implement 

additional corrective actions, as needed. 

Yes 

Status of 

implementation is 

unknown. 

OIG-05-51 

Revise the Security directive to require 

air carriers to retain aircraft security 

search documentation, including the 

aircraft search checklists, for a 

minimum of 30 days. 

Yes 

Status of 

implementation is 

unknown. 

Require that, as part of the annual work 

plan, each FSD inspector workforce 

personally observe a random sample of 

aircraft searches at least once every 

quarter and inspect search 

documentation to ensure airlines are 

complying with the documentation 

retention requirement. 

Yes 

Status of 

implementation is 

unknown. 

OIG-05-52 

Expedite the selection of the uniform 

biometric credential to be used, develop 

and implement a comprehensive plan 

of action that identifies the work to be 

completed, milestone completion dates, 

project cost, and funding. 

Yes 

Status of 

implementation is 

unknown. 

Revise operating procedures to require 

that LEO carry-on bags be manually 

inspected before the LEO enters the 

sterile area of the airport, at least until a 

uniform biometric credential is in 

place. 

No 

Status of 

implementation is 

unknown. 

TSA's Deputy Assistant Administrator 

for Acquisition, Chief Procurement 

Executive, Office of Acquisitions, 

further improve TSA acquisition 

policies and procedures to control 

contract costs and provide effective 

project management as indicated in the 

conclusion section of the report. 

Yes 

Status of 

implementation is 

unknown. 

OIG-06-18 TSA's Assistant Administrator for 

Finance and Administration and Chief 

Financial Officer, Office of Finance 

and Administration, strengthen and 

formalize TSA's policies and 

procedures governing funds 

certification, status of funds reporting, 

and recordation practices, consistent 

with OMB and DHS guidelines. 

Yes 

Status of 

implementation is 

unknown. 

OIG-06-31 

Develop or acquire technology to 

permit effective and timely in-flight 

communication for air marshals. 

Yes 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 94 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-06-31 

Establish departmental guidance to 

clarify each departmental agency's roles 

and responsibilities and require 

coordination and information sharing 

when handling suspicious passengers 

and activities. 

Yes 

Status of 

implementation is 

unknown. 

Execute an MOU with the FBI 

concerning post-flight investigations. Yes 

Status of 

implementation is 

unknown. 

Collect the $2.7 million in unpaid 

passenger security fee amounts 

identified in this report and continue 

efforts to validate that all air carriers 

not covered by this audit have 

accurately collected and remitted all 

passenger security fees. 

Yes 

Status of 

implementation is 

unknown. 

OIG-06-35 

Continue efforts to develop and 

implement a viable plan to perform an 

increased number of annual passenger 

security fee audits incorporating the 

issues raised by this audit and any 

others identified in the audits 

performed by Customs and Border 

Protection personnel. 

Yes 

Status of 

implementation is 

unknown. 

Enforce the interim final rule on 

passenger security fees as clarified by 

Docket 10, and resolve ticket 

reservation system software issues with 

the airline industry to assure collection 

and remittance of all passenger security 

fees on future air carrier tickets. 

Yes 

Status of 

implementation is 

unknown. 

Ensure that TSA program offices fulfill 

their assigned responsibilities under the 

TSA HQ COOP plan and provide the 

support necessary for TSA to 

implement a viable COOP plan and 

program. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-06-60 FEMA should ensure DHS MGT 

Directive 9300.1 is revised to reflect 

the current DHS organization. The 

directive should clearly assign and 

delineate COOP oversight 

responsibilities and authority to ensure 

all DHS components have a viable 

COOP program. 

No Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 95 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Conduct a workforce analysis of FSD 

administrative staff and develop a 

staffing model to identify the number 

of employees actually needed at 

airports. This analysis should identify 

key mission areas and responsibilities; 

take into consideration the time and 

nature of administrative work 

performed by screeners when assessing 

its workforce requirements. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Review proposed adjustments to FSD 

staffing levels and ratios of 

OIG-06-65 

administrative to screener personnel. 

In particular, proposed changes to 

Hawaii’s administrative staff caught 

Yes Closed after 

12/31/07. 

our attention as warranting more 

review. 

Continue to study technologies or 

systems that will automate data entry 

functions at airports. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Reclassify administrative positions 

using more inclusive position titles to 

incorporate more of the functions 

employees perform and facilitate the 

hiring of administrative personnel. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that TSA implement 

milestones in the UDOs CAP that 

require that require review of TSA's 

accounting within TSA, and assess 

their presentation in the DHS 

consolidated balance sheet at Sept. 30, 

2006. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-13 

We recommend that TSA implement 

milestones in the UDOs CAP that 

require the implementation of policies 

and procedures to annually validate that 

the methodology used to estimate its 

grant accrual provides a reasonable 

estimate of the actual amount owed. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that TSA integrate the 

CAPs with the Department's plan for 

OMB Circular A-123 implementation 

and the annual FMFIA assurance 

statement. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 96 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-07-18 FOUO 

This report is For Official Use Only. 

This report has 19 open 

recommendations. Upon request, 

additional information will be provided 

to qualified recipients. 

OIG-07-35 

Classified 

This report is Classified. This report 

has one open recommendation. Upon 

request 

OIG-07-45 

We recommend that the Assistant 

Secretary of TSA develop agency 

polices and procedures on the FECA 

program to include roles and 

responsibilities for OHC and airport 

personnel to ensure, at a minimum, that 

OHC and the airport workers’ 

compensation coordinators: a) 

Regularly review and verify agency 

long-term case files for recent medical 

evidence to substantiate the continuing 

disability of agency claimants; b) 

Document all actions and update 

medical status quarterly for each 

injured worker in well-maintained case 

files; c) Maintain quarterly contact with 

claimants, supervisors and care 

providers of injured claimants; d) 

Challenge questionable claims; and e) 

Actively identify, pursue and monitor 

the status of third-party and fraud 

related claims. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that the Assistant Action Plan 

Secretary of TSA develop and provided. 

implement a centralized, automated 

case management system to track the Yes Awaiting confirmation of 

status of the agency’s workers’ implementation by 

compensation cases. component. 

We recommend that the Assistant 

Secretary of TSA provide sufficient 

training to managers and staff involved 

in the FECA program at OHC and at 

the airports. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-57 

TSA establish a system of cargo 

screening oversight that includes 

guidance on what aspects of the 

security program requirements should 

be inspected and how often, including 

the self-audit requirement for air 

carriers to ensure that screening 

activities are conducted according to 

TSA requirements. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 97 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

TSA establish a system of cargo 

screening oversight that includes a 

quality control program to improve the 

consistency, thoroughness, and quality 

of cargo security inspections. 

Yes 

Status of 

implementation is 

unknown. 

OIG-07-57 

TSA improve the Performance and 

Results Information System and 

provide better guidance and detailed 

training to all users, especially Aviation 

Security Inspectors, on the quality or 

quantity of information that should be 

collected and entered to ensure data 

integrity and enhance the system as a 

management tool. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

TSA improve the Performance and 

Results Information System and 

provide sufficient staff and funding for 

database operations and maintenance. 

Including information technology 

support, to ensure data integrity and 

improve reporting capabilities. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-64 

Classified 

This report is Classified. This report 

has one open recommendation. Upon 

request 

Create and implement employment 

forms that collect information on the 

applicant pursuant to eligibility 

standards. Adjudicators should review 

these forms prior to a TSO’s entry on 

duty. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-67 

Complete a comprehensive screener 

position risk designation using criteria 

provided by personnel security officials 

in the Department of Homeland 

Security and appropriate TSA offices. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Select the background check most 

appropriate for the TSO position based 

on the findings from the risk 

designation process. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Issue a notice of disqualification to 

applicants or a letter of termination to 

TSOs who fail to respond to letters of 

interrogatory within 30 days of receipt. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 98 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Establish clear and objective policies 

for adjudication of false statements and 

omissions, including more specific 

suitability guidelines. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop training specific to TSO 

adjudications to focus on ways 

adjudicators can make more complete 

and accurate decisions. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-67 

Implement systems changes to ensure 

that the Personnel Security Division, 

the Office of Human Capital, and 

Federal Security Directors are 

concurrently aware of a TSO under 

review for termination as a result of the 

adjudication process. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Ensure sufficient resources exist in the Action Plan 

Personnel Security Division to move provided. 

the issuance of adjudication termination 

letters from Employee Relations in the Yes Awaiting 

confirmation of 

Office of Human Capital to the implementation by 

Personnel Security Division. component. 

Construct and implement an internal 

auditing function that will study the Action Plan 

overall background check process, provided. 

including an ongoing review of the type 

of check performed for the TSO Yes Awaiting 

confirmation of 

population, to maximize efficiencies implementation by 

and improve the administration of component. 

particular segments of the process. 

OIG-07-74 

TSA develop and implement 

procedures to develop and track 

relevant outcomes and outputs and 

report them as part of RSSI. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

TSA develop and implement 

procedures to create and track relevant 

outcomes and outputs and report them 

as part of RSSI 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 99 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

We recommend that TSA work with 

DHS personnel to ensure that the prior 

period adjustment at DHS level 

resulting from the analysis completed 

in April 2007 is properly presented and 

disclosed in DHS' FY 2007 

Performance and Accountability 

Report. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-08-05 

We recommend that TSA implement 

formal, documented policies and 

procedures for the monthly and yearend closing processes to ensure 

complete and accurate TIER financial 

data, financial statements, and RSSI 

can be prepared, and adequately 

disclose all TIER deficiencies on its 

certification statement to DHS. These 

procedures should identify the 

responsibilities of the accounting 

services provider and TSA; allow for 

adequate time for TSA to review 

financial information provided; provide 

for the timely resolution of abnormal 

balances, analytical variances and intraDHS elimination differences; and allow 

adequate time to reconcile and adjust 

balances to reflect actual line item 

amounts. Ensure key financial 

management personnel are aware of 

their roles and responsibilities in 

performing a hard close in compliance 

with DHS standards. Develop and 

implement a process to identify a 

complete listing of post-closing 

adjustments to be provided to the 

accounting services provider and DHS. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that TSA work with its 

accounting services provider to (a) 

develop or refine existing system tools 

that simplify the process of identifying, 

summarizing, and reporting accounting 

transactions to allow for the timely 

identification and research of 

procurement and expenditure 

documentation, and (b) fully implement 

programming logic in the accounting 

system to capture and report prior year 

recoveries at the transaction level. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 100 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

We recommend that TSA develop and 

implement procedures to review 

outstanding obligations for validity on 

a periodic basis, and document this 

review. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that TSA work with its Action Plan 

accounting services provider to ensure provided. 

that the interface between Sunflower 

and the general ledger functions Yes Awaiting confirmation of 

properly, and discontinue the use of the implementation by 

property holding account. component. 

We recommend that TSA ensure 

adequate supporting documentation 

exists and is readily available to 

support the acquisition cost and date of 

property and equipment items. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that TSA formally 

document and consistently implement 

OIG-08-05 

policies and procedures for the 

preparation and approval of journal 

vouchers for submission to its 

accounting services provider. Policies 

and procedures should include 

requirements for (a) full completion of 

the journal voucher form itself and (b) 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

attached documentation to support each 

journal voucher. 

We recommend that TSA for all grant 

awards made prior to FY 2006, review Action Plan 

the remaining UDOs to determine if the provided. 

obligations are valid or should be 

deobligated due to expiration of the Yes Awaiting confirmation of 

period of performance, inability of the implementation by 

grantee to expend all funds, or other component. 

reasons. 

We recommend that TSA in 

coordination with the DHS component Action Plan 

responsible for managing most of the provided. 

grant programs funded by TSA, 

implement monitoring procedures to Yes Awaiting 

confirmation of 

ensure that grantees submit requests for implementation by 

reimbursement and related reports in a component. 

timely manner. 

Status Report on Open Recommendations to DHS Components 

Page 101 
 

 

 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

We recommend that TSA in 

coordination with the DHS component 

responsible for managing most of the 

grant programs funded by TSA, 

continue to refine its grant accrual 

methodology to properly consider 

grantees that do not submit requests for 

reimbursement in a timely manner 

(non-reporters). 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that TSA develop and 

implement a tracking system to identify 

each grantee for which an OMB 

Circular No. A-133 audit is required 

and the date that the audit report is due. Action Plan 

TSA should then use this system to provided. 

track the receipt of all completed audit 

report is due. TSA should then use this Yes Awaiting 

confirmation of 

system to track the receipt of all implementation by 

completed audit reports, the issuance of component. 

TSA's management decision on TSArelated findings (if any), and the 

completion of appropriate corrective 

action by the grantee. 

We recommend that TSA establish 

OIG-08-05 sufficient and ongoing communication 

with the DHS OIG to verify the receipt Action Plan 

and status of all OMB Circular No. A- provided. 

133 reports for TSA grantees, and place 

higher emphasis on following up with Yes Awaiting confirmation of 

grantees and the DHS OIG for the audit implementation by 

reports that identify questioned costs or component. 

other significant findings and ensure 

that timely resolution is documented. 

We recommend that TSA's accounting 

services provider, in coordination with 

TSA, investigate the programming 

logic which summarizes accrued leave 

information for recordation in the 

general ledger and make corrections 

where required to properly report the 

annual leave balance in the general 

ledger each pay period. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that TSA implement 

the recommendations identified in Action Plan 

Findings "Financial Reporting", provided. 

"Financial Systems Security", 

"Undelivered Orders and Contract File Yes Awaiting 

confirmation of 

Maintenance" and "Property and implementation by 

Equipment" of Exhibit I to address its component. 

FFMIA noncompliance. 

Status Report on Open Recommendations to DHS Components 

Page 102 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

We recommend that TSA review the 

full requirements of the DCIA and 

establish policies and procedures to 

ensure Dunning Notices are sent to 

debtors in a timely manner with 

interest, penalties, and administrative 

charges properly assessed. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-08-05 

 TSA implement the recommendations 

identified in Findings "Financial 

Systems Security,” "Undelivered 

Orders,” "Property and Equipment,” 

and "Financial Reporting" to address its 

FFMIA noncompliance. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

 TSA implement the recommendations 

identified in Finding "Accounts 

Receivable" to address its DCIA 

noncompliance. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Empowering the CIO with agency-wide 

IT budget and investment review 

authority to ensure that IT initiatives 

and decisions support accomplishment 

of TSA mission objectives. 

Yes Action Plan 

needed. 

Developing a consolidated strategic 

planning approach to ensure that IT 

plans across the agency are wellaligned and linked to the DHS strategic 

plan, providing a clear vision of how 

information and technology will be 

managed to support TSA and DHS 

mission objectives. 

Yes Action Plan 

needed. 

OIG-08-07 Completing and implementing an 

enterprise architecture to establish 

technical standards and guidelines fro 

systems acquisitions and investment 

decisions. 

Yes Action Plan 

needed. 

Establishing and communicating 

guidelines and procedures for 

acquiring, developing, and managing 

IT solutions in a consistent, integrated, 

and efficient manner. 

Yes Action Plan 

needed. 

Applying adequate staff resources to 

strengthen the IT Division in 

addressing IT needs and providing 

support to TSA operations agencywide. 

Yes Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 103 
 

 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-08-07 

a) Consistently adhere to policies and 

perform procedures for the preparation 

and approval of on-top adjustments for 

submission to its accounting services 

provider. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

b) Develop and implement 

procedures to properly identify all ontop adjustments that require reversal in 

the subsequent period and to ensure the 

timely reversal of these adjustments. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-08-12 

 c) Once accounting and reporting 

processes stabilize in FY 2008, perform 

a financial organization and human 

resource needs assessment in 

coordination with its accounting 

services provider to determine the 

optimum number of accounting 

personnel and skill sets required and 

the most effective organizational 

structure to sustain efficient accounting 

operations. TSA's accounting 

operations should be designed and 

staffed to most efficiently support 

timely responses to auditor inquiries 

during the year, without also causing 

significant disruption to on-going 

accounting operations. 

Yes 

Status of 

implementation is 

unknown.

 a) Formally modify its policy to 

define the placed in service date, which 

then begins the process of recording 

periodic depreciation expense. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

b) Implement needed IT system 

changes to properly account for and 

maintain placed in service dates. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

 c) Work with its accounting services 

provider to discontinue the use of 

USSGL Account No. 1890 and record 

PP&E to the proper general ledger 

account upon purchase. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 104 
 

 

 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

d) Develop and implement 

management review controls over 

equipment purchase contracts to ensure 

that amounts advanced to vendors are 

properly accounted for given the terms 

of the underlying contract. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

 a) Develop and perform procedures to 

enable management to assert to the 

appropriateness of the "beginning" 

accrued leave balance at a point in time Action Plan 

(e.g., October 1, 2007). For example, provided. 

these procedures may involve 

validating leave balances for all TSA Yes Awaiting confirmation of 

employees at the selected point in time. implementation by 

These procedures should require that component. 

sufficient documentation be retained 

for purposes of the annual financial 

statement audit. 

OIG-08-12 

b) Develop and implement policies 

and procedures to reconcile annual 

leave balances per its payroll provider 

output records to input records 

submitted by TSA and to the TSA 

general ledger each pay period. These 

reconciliations should be documented, 

reviewed by an appropriate supervisor, 

and maintained. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

 a) Require contracting officers to 

review and certify whether obligations 

are valid or require deobligation on a 

periodic basis (e.g., quarterly). 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

b) Refine or develop a new general 

ledger reporting tool that provides the 

contracting officers accurate 

information regarding outstanding 

obligated balances to include 

information related to the last activity 

date to assist in aging the balance. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

 c) Refine existing processes by which Action Plan 

the Business Management Office provided. 

periodically examines outstanding 

obligations and makes Yes Awaiting confirmation of 

recommendations (e.g., deobligation) implementation by 

on outstanding balances. component. 

d) Develop formal policies and 

procedures to assist in expediting 

deobligations of funds associated with 

invalid obligations in advance of a 

formal contract close out. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 105 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-08-12 

We recommend that the TSA fully 

implement the FMFIA process, as 

prescribed by the OCFO, to ensure full 

compliance with FMFIA and its OMB 

approved plan for Circular No. A-123 

implementation in FY 2008. 

Yes 

Status of 

implementation is 

unknown. 

We recommend that TSA continue to 

implement the remedial actions 

resulting from its internal investigation 

of this matter. 

Yes 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 106 
 

U.S. Citizenship and Immigration Service 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Strengthen procedures to ensure that 

adequate controls for granting, 

monitoring, and removing user access 

to the Central Index System are 

implemented according to DHS 

requirements and NIST guidelines. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-05-42 

Review and retain audit trail 

information to facilitate the detection 

and investigation of inappropriate 

access or malicious. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop an adequate IT contingency Action Plan 

plan for Central Index System provided. 

applications; and, ensure that annual 

tests of the plan and quarterly tests of Yes Awaiting 

confirmation of 

data restoration procedures are implementation by 

conducted. component. 

Expand the use of biometric 

identification in security checks, as 

consistent with risk assessment. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Establish a comprehensive, risk-based 

plan for the selection and completion of 

security checks. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-06-06 

Set measurable objectives for the 

conduct and completion of all security 

checks and reorganize management 

controls to ensure objectives are met. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Implement an automated system that 

stores applicants’ biometric 

information and supports its use in 

security checks. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Implement an automated system that 

supports running, documenting, 

reviewing, and monitoring security 

checks. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 107 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-06-06 

Define accountability and timelines for 

implementing changes to the security 

check process that include the 

development of the plan for completion 

of security checks, check completion 

objectives, and reorganized 

management controls. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop and modernization strategy 

that includes short- and long-term 

goals, funding plans, and performance 

measures to guide USCIS entities in 

accomplishing their citizenship and 

immigration services missions. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Complete implementation of plans to 

centralize IT by placing all USCIS IT 

employees, budgets, and systems under 

the CIO's authority and control 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-11 

Ensure that the centralized CIO 

operation and its IT transformation 

plans are systems initiatives are linked 

to and effectively support the 

consolidated USCIS strategy. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Review, analyze, and reengineer Action Plan 

benefits adjudication activates to help provided. 

eliminate duplication, transition from 

paper-based processes, better integrated Yes Awaiting 

confirmation of 

systems, and provide system access to implementation by 

the users who need it. component. 

Finalize and implement plans to Action Plan 

upgrade and standardize IT hardware provided. 

and software systems to support 

reengineered processes and systems Yes Awaiting confirmation of 

integration and access improvement implementation by 

initiatives. component. 

Ensure representation and participation 

of users at the various levels from 

across USCIS in all process 

reengineering and IT transformation 

activities. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-74 

We recommend that the service center 

continue efforts to move the receipt of 

all Service Center applications and 

petitions with fees to lockbox 

operations by the end of FY 2007. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 108 
 

 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

We recommend that the Office of 

Domestic Operations incorporate a 

control to ensure the timely update 

within CLAIMS 3 and CLAIMS 4 of 

completed work within its periodic 

quality assurance reviews. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-74 

We recommend that the Financial 

Management Division, until the 

interface between FFMS and PRISM is 

implemented, assume responsibility for 

recording all obligations within FFMS. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that the Financial 

Management Division, until the 

interface between FFMS and PRISM is 

implemented, develop and implement 

controls to monitor timely recording of 

obligations within FFMS. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that the Financial 

Management Division, until the 

interface between FFMS and PRISM is 

implemented, reconcile all obligations 

created in PRISM to the general ledger. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Establish performance measures for 

fraud detection in the USCIS 

immigration benefit caseload. 

Yes Action Plan 

needed. 

Require the National Security and 

Records Verification Directorate to 

develop a quarterly report on fraud 

goals and accomplishments for the 

USCIS Director. 

Yes Action Plan 

needed. 

OIG-08-09 

Require adjudicators to identify 

petitions with articulable fraud in an 

electronic system accessible to FDNS, 

to begin establishing fraud patterns and 

trends. 

Yes Action Plan 

needed. 

Establish a quarterly reporting 

requirement from USCIS Adjudications 

to the USCIS Director on adjudicator 

participation in identifying articulable 

fraud. 

Yes Action Plan 

needed. 

Develop a process for proactive data 

analysis across a wide range of 

immigration data to identify potential 

fraud patterns and leads, to both 

generate leads for FDNS and inform 

proper adjudications. 

Yes Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 109 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-08-09 

Restructure FDNS-DS to improve case 

tracking and management reports. 

Case tracking should be streamlined, 

and FDNS program measures should be 

developed to be incorporated into the 

database structure, along with an 

interface to extract management reports 

at both the headquarters and field level. 

Yes Action Plan 

needed. 

Review the value of FDNS-DS as a 

tool to research referrals as compared 

to alternate approaches currently used. 

Labor-intensive data entry should be 

reduced by eliminating redundant and 

marginal data fields, automating data 

entry, and streamlining the data entry 

interface. 

Yes Action Plan 

needed. 

Status Report on Open Recommendations to DHS Components 

Page 110 
 

 

 

U.S. Coast Guard 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Analyze historical and current trend 

data for each of the civilian pay 

components when formulating the 

civilian pay budget and monitoring its 

execution. 

Yes 

Status of 

implementation is 

unknown. 

Document policies and procedures for 

formulating the civilian pay budget. 

The procedures should include (a) step 

by step instructions for each Status of 

component, (b) duties of the individuals Yes implementation is 

responsible for formulating the budget, unknown. 

OIG-05-29 (c) data sources and reports to be 

utilized, and (d) periodic review of 

procedures for continued validity. 

Formalize policies and procedures 

related to monitoring budget execution 

to require: (a) identification of relevant 

monitoring information, (b) supervisory Status of 

reviews, (c) designation of responsible Yes implementation is 

individuals, (d) timeliness for unknown. 

monitoring activities, and (e) periodic 

review of procedures for continued 

validity. 

Implement a security testing program 

for CGDN+ (including the LANs 

connected to it) as recommended by 

NIST 800-42 to include periodic 

network scanning, vulnerability 

scanning, penetration testing, password 

analysis, and war driving. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-05-30 

Maintain and review audit trail 

information to facilitate the detection 

and investigation of inappropriate 

access or malicious changes to SSWeb 

and its applications. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop, update, and implement 

policies as well as procedures for 

standard configuration of network 

devices, and passwords, as required by 

DHS Policy and DHS Handbook. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 111 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-05-30 

Centralize the configuration and patch 

management process to ensure that all 

network devices are properly 

configured and all necessary patches 

are applied in a timely manner to 

reduce the risk of system compromise 

or failure. All high and medium 

vulnerabilities that are identified should 

be addressed and corrected. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop, update, and implement 

policies as well as procedures to ensure 

audit trails are reviewed and 

maintained. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop, update, and implement 

policies as well as procedures to define 

the acceptable use of wireless 

technologies, and the consequences of 

non compliance. Perform scans for 

rogue wireless devices regularly. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Establish C4ISR spending priorities to 

help ensure that "system-of-systems" 

objectives are achieved in line with 

budget realities. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-06-55 Review and revise the Deepwater 

training approach to ensure the 

sufficient training, adequate instructors, 

and reference materials are available to 

support the C4ISR systems users. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that the Coast Guard 

obtain support from executive 

leadership, since effective corrective 

action and progress toward corrective 

action could falter without continuous 

reinforcement from leadership. 

Develop a risk management plan. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-06-61 

Perform a thorough root cause analysis 

to identify the underlying causes of the 

four material weaknesses, including a 

review of IT systems, processes, and 

human resources. Coast Guard should 

not rely on the financial statement audit 

to identify all of the significant causes 

of control weaknesses, and should only 

use the audit to corroborate 

management's findings. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 112 
 

 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Develop CAPs to mitigate and 

ultimately correct control deficiencies, 

based on management's own 

assessment of the issues. The CAPs 

should include a description of the 

detailed tasks and milestones, key 

success and performance metrics, and a 

designated person who is primarily Action Plan 

accountable for completion of the provided. 

effort. The identified root causes 

should be cross-referenced to the Yes Awaiting 

confirmation of 

weakness identified by management (as implementation by 

well as those identified by the financial component. 

statement auditor). The CAPs should 

be prioritized for correction, to 

minimize duplication of effort where 

corrective actions overlap correction of 

IT system posting logic errors may 

resolve multiple issues, or mitigate the 

need for process changes. 

Make a realistic assessment of the 

resource requirements, human and 

financial, needed to perform the 

investigations to identify the root 

causes of material weaknesses, develop 

and execute thorough CAPs, and then 

to verify correction. This assessment 

should include input from all affected 

areas, CG-842 (FINCEN) and CG-841 

(IT systems). In filling key financial 

management vacancies, the Coast 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Guard should ensure that the position 

holders have the necessary skills and 

experience to successfully execute the 

CAPs. 

Obtain support from executive 

leadership, since effective correction 

will at times compete with other 

mission. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 113 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Define the exact criteria which will be 

used to ascertain when the corrective 

action has been successfully completed, 

as well as the method for testing 

against such criteria as part of OMB A123 implementation steps (i.e. tests of 

design and tests of operating 

effectiveness of internal controls). 

Additionally, integrate the CAPs with 

the Coast Guard's plan for OMB A-123 

implementation and annual FMFIA 

assurance statement. Management's 

plan for validation of corrective actions 

should be closely integrated with their 

controls test work conducted to comply 

with OMB A-123. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-13 

We recommend that the Coast Guard 

perform a comprehensive and thorough 

root cause analysis fully supported and 

sustained by documentation to identify 

the underlying causes of the five 

material weaknesses, including a 

review of financial IT systems, 

processes, and human resources. Root 

causes should be cross-referenced to 

the weaknesses identified by 

Management. The CAPS should be 

prioritized for action. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that the Coast Guard 

develop CAPs to mitigate and 

ultimately correct control deficiencies 

based on management's own 

assessment of the issues. The CAPs 

should include a description of the 

detailed tasks and milestones, key 

success and performance metrics, and a 

designated person accountable for 

completion of the effort. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that the Coast Guard Action Plan 

make a realistic assessment of the provided. 

resource requirements needed to 

identify the root causes of the material Yes Awaiting confirmation of 

weaknesses, develop and execute implementation by 

thorough CAPs, and verify completion. component. 

We recommend that the Coast Guard 

obtain support from executive 

leadership, since effective corrective 

action and progress toward corrective 

action could falter without continuous 

reinforcement from leadership. 

Develop a risk management plan. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 114 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

We recommend that the Coast Guard 

reconcile database(s) used to document Action Plan 

other forms of CAPs or more detailed provided. 

Caps with the ePMO database and 

monitor their completion. Establish Yes Awaiting confirmation of 

accountability for the results of the implementation by 

CAPs and responsibility for the component. 

remediation of material weaknesses. 

We recommend that the Coast Guard 

include CAP validation procedures that 

should be performed by Coast Guard 

personnel. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that the Coast Guard 

integrate the CAPs with the 

Department's plan for OMB Circular Action Plan 

A-123 implementation and the annual provided. 

FMFIA assurance statement. 

Management's plan for verification of Yes Awaiting 

confirmation of 

corrective actions should be closely implementation by 

integrated with the Department's component. 

controls test work conducted to comply 

with OMB Circular A-123. 

The Coast Guard Commandant should 

develop and implement a plan to ensure 

the National Security Cutter is capable 

of fulfilling the operational profiles 

defined in the Deepwater contract. 

Yes 

Status of 

implementation is 

unknown. 

The Coast Guard Commandant should 

provide assurances that a solution to the 

cutter's structural design issues are fully Status of 

developed and the costs associated with Yes implementation is 

the solutions are identified before unknown. 

issuing any new work orders (DTOs) 

for NSCs 3 - 8. 

OIG-07-23 The Chief Procurement Officer, DHS, 

in coordination with the Department's 

Office of General Counsel should 

ensure that all future department 

contracts, including those governing 

the Deepwater acquisition, contain 

terms and conditions that clearly 

stipulate the DHS/OIG's right of 

unfettered access to contract and 

No 

Status of 

implementation is 

unknown. 

subcontract documents and personnel, 

including private, confidential 

interviews, information, inter-office 

correspondence, and pre-decisional 

documentation. 

Status Report on Open Recommendations to DHS Components 

Page 115 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-07-29 

Validate the existing CAP root cause 

analyses. The Coast Guard should 

utilize existing contract support to 

review the identification of root causes 

for the CAPs and the analysis prepared 

to support the development of the 

remediation plans in coordination with 

A-123 implementation efforts. This 

effort should assist in determining 

whether additional root causes exist, 

and in validating that the current CAPs 

are adequately aligned to address the 

material weakness and include the 

necessary steps to implement the CAPs. 

To develop remediation plans 

effectively, the Coast Guard must 

understand and identify the process and 

system-level factors that are 

contributing to the material weakness. 

Understanding the problem at the 

process/system level should assist with 

developing remediation plans and with 

establishing evaluation criteria for 

determining whether the plans are 

addressing the root causes and are 

properly aligned to correct the material 

weakness. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop crosswalks to ensure all 

conditions leading to identified material 

weaknesses are tracked to root causes. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 116 
 

 

 

 

 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Update the current work breakdown 

structures for the remediation plans 

after the root cause analysis and 

validation efforts are completed. 

Future updates to the work breakdown 

structures should be coordinated with 

the PMO to ensure all remediation 

efforts are integrated. The updated 

work breakdown structures should 

include the efforts are integrated. The 

updated work breakdown structures 

should include the individuals 

responsible for implementing the 

activities, a detailed set of process and 

system-level activities that must be 

addressed to resolve the issues, the 

level of effort required by each 

individual to implement the detailed 

activities, detailed timelines with 

intermediate milestones, and 

methodologies for monitoring and 

reporting on work completed. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-29 

Develop a risk-based plan for each of 

the four CAPs to prioritize tasks and 

assist with aligning resources to highvalue tasks. The materiality of the 

financial statement line items to which 

the CAPs relate should be used as the 

basis for assessing risk. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

The CAPs should address alternatives 

for addressing resource constraints, 

such as: a) the transfer of other 

resources from departments within the 

Coast Guard; b) the use of contractors 

specified in terms of hours and period 

of performance for specific define 

tasks, and c) the hiring of resources, 

including a plan to mitigate the risks of 

the hired individuals not completing 

sufficient training and not having 

sufficient logistical support to complete 

their assignments. Each of these plans 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

should include a matrix to identify and 

prevent the duplication of contracting 

effort and to help ensure that such 

effort is aligned to assist the Coast 

Guard in addressing specific 

weaknesses and issues. 

Status Report on Open Recommendations to DHS Components 

Page 117 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Designate a Coast Guard owner or 

senior-level executive responsible for 

the coordination of all financial 

management and reporting 

improvement initiatives. The owner's 

duties would include the integration of 

contractor support effort, FMTTF 

activities, and updates to CAPs. The 

coordination of the various CAP efforts 

should help reduce the duplication of 

remediation efforts and potentially 

eliminate costly contract modifications. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Undertake an independent validation Action Plan 

and verification to determine whether provided. 

the root causes listed in the CAPs have 

been adequately implemented and Yes Awaiting 

confirmation of 

whether the CAPs have resolved the implementation by 

material weaknesses. component. 

Implement the navigational dashboard Action Plan 

currently under development by the provided. 

PMO to standardize the reporting and 

tracking functions and define the Yes Awaiting confirmation of 

OIG-07-29 criteria for evaluating percentage to implementation by 

completion. component. 

Define specific expectations for the 

contracts, considering the root cause of 

the material weakness and NFRs (link 

conditions and consider 

recommendations). In addition, the 

Coast Guard should review the existing 

PWS and consider modifications, if 

necessary, to align them with necessary 

remediation efforts. This effort should 

assist in confirming that the cause of 

the problem is being addressed and not 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

just the symptoms, and should provide 

clear definitions for what needs to be 

done under the contract to assist with 

remediation efforts. 

Help ensure that project plans exist and 

are approved by the appropriate Coast 

Guard personnel for each contract. The 

plans should include detailed tasks and 

timelines for accomplishments. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 118 
 

 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Enhance the contract development 

process to ensure management 

consensus is reached to preclude 

disputes about contract content after the 

contract is signed, thereby avoiding 

potentially costly contract 

modifications (longer periods can lead 

to more costly solutions). 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Provide adequate government human 

resources for the oversight and 

validation of contract Fork. Even 

though the contracts are fixed-price, the 

work must be reviewed for adequacy 

and - timelines must be met according 

to Coast Guard standards. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Continue efforts to validate the root 

causes of the material weaknesses as a Action Plan 

prerequisite to developing the contract provided. 

PWSs for remediation activities. This 

validation should help provide Yes Awaiting 

confirmation of 

confidence that the causes, and not the implementation by 

symptoms, of the material weaknesses component. 

are being addressed by the contracts. 

OIG-07-29 Coordinate and align the contract 

support plans with the POAM 

developed by the FMTTF and the 

CAPS developed by the process 

owners. This should confirm that all 

staff and contractors are working 

toward a cohesive plan for the 

remediation of the material 

weaknesses. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Assess the need for human capital, both 

in number and competency, and 

provide sufficient human resources to 

ease reliance on contractor support. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Similar to the CAPS recommendation 

discussed previously, enhance the 

contract development process to ensure 

management consensus in reached to 

preclude disputes about contract 

content after the contract is signed and 

thereby avoiding potentially costly 

contract modifications (longer periods 

can lead to more costly solutions). 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 119 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Obtain additional contract technical 

managers and ensure they have 

obtained the appropriate COTR training 

and certification. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Validate the success of the contract 

work. The validation should be Action Plan 

documented in writing by the Coast provided. 

Guard to determine whether 

performance measurements are Yes Awaiting confirmation of 

established and reviewed to determine implementation by 

the adequacy and completeness of the component. 

contract work. 

Secure adequate human resources to 

complete the planning and to 

implement the actions identified in the Action Plan 

POAM, as well as to identify actions provided. 

OIG-07-29 

necessary to achieve and sustain clean -

- audit opinions. Further, the CG-8 Yes Awaiting 

confirmation of 

team should be led by an individual implementation by 

with sufficient leadership skills, component. 

financial expertise, and the authority to 

implement changes. 

Document in writing any changes to 

directives, whether in tasks or due 

dates, and include the written approval 

by the appropriate authority or 

authorities. Although documentation in 

briefings and dashboards indicate that 

Coast Guard leadership may have been 

aware of the delays, it does not indicate 

their approval. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Ensure that the POAM is integrated Action Plan 

with the CAPS. To ensure that efforts provided. 

are not duplicated or that gaps do not 

exist in the plans, all activities, Yes Awaiting confirmation of 

timelines, and schedules need to be implementation by 

coordinated and integrated. component. 

OIG-08-12 

Initialize the CAP/FSTAR process with 

an assessment of the control 

environment (entity-level controls), 

develop effective corrective actions, 

and implement improved financial 

processes and systems. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 120 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Delegate responsibility for sound fiscal 

management centrally with the CFO 

who has full authority to implement 

change as needed, including new 

policies, procedures, controls and IT 

systems requirements, to have the 

ability, and appropriate resources for 

Coast Guard financial management and 

reporting functions. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Engage an expert from outside the 

organization to evaluate the existing 

financial management organizational 

and internal control structure. The 

organizational specialist should 

conduct an assessment of the financial 

management organizational structure to 

consider the conditions cited above. In Action Plan 

addition, the organizational specialist provided. 

OIG-08-12 

should consider other conditions 

identified in Exhibit I-B, Financial 

Reporting, below, such as the number 

Yes Awaiting 

confirmation of 

implementation by 

and type of personnel and resources component. 

needed, along with the requisite skills 

and abilities necessary, to provide 

effective guidance and oversight to 

program offices that are significant to 

financial management and reporting, 

and make recommendations to senior 

management for appropriate changes. 

Ensure that its CAP/FSTAR actions as 

designed and performed are: a) 

Effective in addressing all of the 

material weaknesses described in this 

Exhibit; 

b) Coordinated and prioritized with the 

input from Departments CFO to 

address matters that are preventing the 

Department from preparing reliable 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

financial statements and executing its 

fiscal management responsibilities. 

Status Report on Open Recommendations to DHS Components 

Page 121 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-08-12 

Conduct an assessment of its current 

financial reporting process, including a 

review of its three general ledger 

systems, with the goal of establishing a 

general ledger that is FFMIA compliant 

at the transaction level, e.g., all 

financial transactions are recorded in 

the general ledger at the detail USSGL 

level as they occur, all financial 

statement line items are fully 

reconciled and supported by 

transactional detail contained in the 

general and subsidiary ledgers, 

reducing complexity, implementing 

appropriate internal controls, improving 

financial systems integration and 

automating manual processes. 

Yes 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 122 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-08-12 

Establish new or improve existing 

policies, procedures, and related 

internal controls to ensure that: 

a) The year-end, close-out process; 

reconciliations; and financial data and 

account analysis procedures are 

supported by documentation, including 

evidence of effective management 

review and approval, and beginning 

balances in the following year are 

determined to be reliable and auditable; 

b) On-top adjustments to account 

balances and abnormal balances and 

account relationship discrepancies, e.g., 

budgetary to proprietary reconciliations 

are identified, reviewed and 

documented; c) Account 

reconciliations, for each of the three 

general ledgers and the monthly TIER 

submission, are performed timely and 

completely each month, and differences 

are researched and resolved before the 

next month's reporting cycle. 

Reconciliations should include all 

funds maintained by the Coast Guard, 

including revolving, special, and trust 

funds; d) The Coast Guard identifies all 

Yes 

Status of 

implementation is 

unknown. 

accounts receivables and then 

implements comprehensive Coast 

Guard-wide policies and procedures, 

including internal controls, at a 

sufficient level of detail to determine 

that the accounts receivable process is 

effective to support management 

assertions, in compliance with 

generally accepted accounting 

principles, for the accounts receivable 

balance reported on the Coast Guard 

balance sheet; and 

e) The Coast Guard develops and 

implements effective policies, 

procedures and internal controls to 

compile, support, review and report

 financial statement disclosures 

submitted for incorporation in the 

DHS financial statements, to include 

the effective completion the GAO 

Disclosure Checklist and valid support 

for the preparation of 

statement of net cost disclosure. 

Status Report on Open Recommendations to DHS Components 

Page 123 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Investigate potential financial system 

problems such as potential posting 

logic errors and automated changes to 

financial data through scripts (system 

modifications). 

Yes 

Status of 

implementation is 

unknown. 

Establish a formal documented review 

and approval process over 

reconciliation activities performed by 

Coast Guard to ensure that all 

intragovernmental activity and balances 

are identified and differences are being 

resolved in a timely manner in 

coordination with the OFM (see 

Exhibit II-B, Financial Reporting). 

Procedures should also include 

obtaining positive confirmation of 

balances with DHS trading partners and 

make appropriate system changes to 

include updating and validating the 

information in the vendor tables for 

trading partner data, and correct known 

errors. 

Yes 

Status of 

implementation is 

unknown. 

OIG-08-12 

Establish policies, procedures, and 

internal controls, including effective 

reconciliations and the use of a 

financial system that complies with 

federal financial system requirements, 

as defined in OMB Circular A-127, and 

the requirements of the JFMIP, to fully 

support the fiscal year 2007 FBwT 

activity and balance at September 30, 

2007. These policies and procedures 

should allow the Coast Guard to: 

a) Perform complete and timely FBwT 

reconciliations using the tools provided 

by Treasury GWA; b) Better manage 

its suspense accounts to include 

researching and clearing items carried 

in suspense clearing accounts in a 

timely manner during the year, and 

maintaining documentation of periodic 

reconciliations of FBwT; and 

 c) Ensure payroll data, supporting 

payroll transactions processed through 

FBwT (account 1010), is properly 

maintained and available for audit 

testwork, as needed. 

Yes 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 124 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Improve controls and related processes 

and procedures to ensure that 

documentation supporting PP&E 

acquisitions, to include the CIP process 

and existence, including additions, 

transfers, and disposals, is maintained 

to support capitalized PP&E. 

Yes 

Status of 

implementation is 

unknown. 

Implement processes and controls to 

record PP&E transactions accurately, 

consistently, and timely in the fixed 

asset system; record an identifying Status of 

number in the fixed asset system at the Yes implementation is 

time of asset purchase to facilitate unknown. 

identification and tracking; and ensure 

that the status of assets is accurately 

maintained in the system. 

Revise procedures for performing 

physical inventories of repairable 

items, to include procedures for 

resolving differences, and reporting 

results, to ensure that repairable PP&E Status of 

is accurately and completely classified Yes implementation is 

and recorded. Support the pricing unknown. 

OIG-08-12 methodology used to value repairable 

PP&E to ensure that balances, as 

presented in the financial statements, 

approximate amortized historical cost. 

Review policies and procedures to 

account for improvements and 

impairments to buildings and 

structures, capital leases, and identify 

proper useful lives for depreciation 

purposes in accordance with GAAP. 

Yes 

Status of 

implementation is 

unknown. 

Update OM&S physical count policies, 

procedures, and controls, and provide 

training to personnel responsible for 

conducting physical inventories, and 

include key elements of an effective 

physical inventory in the policies. 

Yes 

Status of 

implementation is 

unknown. 

Consider adopting a system of barcoding or tagging OM&S as a method 

of tracking usage and maintaining a 

perpetual inventory of OM&S on hand. 

Yes 

Status of 

implementation is 

unknown. 

Establish processes and controls to 

support the calculated value of OM&S 

to ensure accounting is consistent with 

GAAP. 

Yes 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 125 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Establish and document policies, 

procedures, and effective controls to 

ensure the completeness and accuracy 

of the actuarial pension, medical, and 

postemployment travel benefit 

liabilities. 

Yes 

Status of 

implementation is 

unknown. 

Establish and document policies, 

procedures and effective controls to 

ensure the completeness and accuracy 

of participant data, medical cost data, Status of 

and trend and experience data provided Yes implementation is 

to, and used by, the actuary for the unknown. 

calculation of the MRS pension, 

medical, and postemployment travel 

benefit liabilities. 

Perform a periodic reconciliation 

between the medical expenditures 

recorded in the subsidiary ledger and 

those recorded in the CAS, and address 

differences before data is provided to 

the actuary. This reconciliation should Status of 

OIG-08-12 be performed for all significant sources 

of medical actuarial data, including 

Yes implementation is 

unknown. 

TriCare, and DOD Military Treatment 

Facilities (MTFs). In addition, this 

reconciliation should be reviewed by 

someone other than the preparer to 

ensure accuracy. 

Analyze and make appropriate 

improvements to the methodology used 

to estimate accounts payable and Status of 

support all assumptions and criteria Yes implementation is 

with appropriate documentation to unknown. 

develop and subsequently validate the 

estimate for financial reporting. 

Implement corrective action, including 

appropriately designed and 

implemented internal controls, to 

support the completeness, existence Status of 

and accuracy of changes in member Yes implementation is 

personnel data records and military unknown. 

payroll transactions, and to include 

recorded accrued military leave and 

payroll liabilities. 

Status Report on Open Recommendations to DHS Components 

Page 126 
 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Develop consistent written agencywide policies, procedures, processes, 

and controls to ensure identification of 

and recording of all environmental 

liabilities, define the technical 

approach, cost estimation methodology, 

and overall financial management 

oversight of its environmental 

remediation projects. The policies 

should include: a) Procedures to ensure 

the proper calculation and review of 

cost estimates for consistency and 

accuracy in financial reporting, 

including use of tested modeling 

techniques, use of verified cost 

parameters, and assumptions;

 b) Periodically validate estimates 

against historical costs; and 

 c) Ensure that detailed cost data is 

maintained and reconciled to the 

general ledger. 

Yes 

Status of 

implementation is 

unknown. 

OIG-08-12 

Develop, document, and implement a 

reliable methodology as well as formal 

policies and procedures, to include 

internal controls, to verify and support 

the accuracy of the legal liability 

estimate and related disclosures. 

Yes 

Status of 

implementation is 

unknown. 

Improve policies, procedures, and the 

design and effectiveness of controls 

related to processing obligation 

transactions, including periodic review Status of 

and validation of UDOs. Emphasize to Yes implementation is 

all fund managers the need to perform unknown. 

effective reviews of open obligations, 

obtain proper approvals, and retain 

supporting documentation. 

Fully implement policies and the 

design and effectiveness of controls to Status of 

ensure that contract awards are Yes implementation is 

recorded in the general ledger in a unknown. 

timely manner. 

Improve segregation of duties for 

transactions related to the creation and 

approval of purchase requisitions, 

certification of funds availability, and 

the recording of the obligations, and 

record contracts timely. 

Yes 

Status of 

implementation is 

unknown. 

Revise controls and related policies and 

procedures to periodically review 

commitments. 

Yes 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 127 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Improve procedures, processes, and 

internal controls to verify the 

completeness and accuracy of the yearend obligation pipeline adjustment to 

record all executed obligations for 

financial reporting. 

Yes 

Status of 

implementation is 

unknown. 

OIG-08-12 

Establish automated system controls to 

prevent incurring a 

commitment/obligation in excess of 

established targets so that funds are not 

obligated in excess of the apportioned 

and allotted amounts and preclude the 

processing of procurement transactions 

if the contracting officer's warrant 

authority had expired. 

Yes 

Status of 

implementation is 

unknown. 

We recommend that the Coast Guard 

fully implement the FMFIA process, as 

prescribed by the OCFO, to ensure full 

compliance with FMFIA and its OMB 

approved plan for Circular No. A-123 

implementation in FY 2008. 

Yes 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 128 
 

U.S. Customs and Border Protection 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Policies and procedures for securing 

valuables taken from individual or alien 

detainees should be updated, adhered 

to, and distributed to all employees. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

CBP should prepare a standard safe log 

to be used with each safe. Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

The CBP safes should remain locked at 

all times. Combinations to the safes Management 

should be restricted to Supervisory Implication Report 

M04-BCBP-LAX07060 

personnel with a need to access the 

safe. The safe combinations should be 

changed on a regular basis and/or when Unknown 

provided by Office 

of Investigations. 

Awaiting 

there is a change in Supervisory confirmation of 

personnel. A record of all employees implementation by 

with the combination to the safes component. 

should be maintained. 

The safe log should be secured and 

maintained by supervisory personnel. Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

Each shift supervisor entering on duty 

should conduct an inventory of items in 

the safe followed by a notation in the 

safe log and ensure that no tampering 

of the numbered security seal has 

occurred. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 129 
 

 

 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Property receipts and security seals 

should be used in sequential order. Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

M04-BCBP-LAX07060 

CBP management should conduct a full 

inventory of the contents of the safe on 

a regular basis to determine if 

abandonment of property procedures 

should be initiated. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

A log should be made of each entry 

into the safe with the names of the 

employees placing and/or retrieving 

items. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

M05-BICE-LAX00125 

The contract between Detention and 

Removal (DRO), ICE, and the Los 

Angeles Sheriffs Department (LASD) 

for the Mira Loma Detention Center 

(MLDC) should be updated, amended, 

and/or fully renegotiated to require 

production of information relating to 

operations at MLDC, as requested by 

components of the Department of 

Homeland Security, such as DRO, ICE, 

and DHS/OIG. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 130 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

M05-CBP-LAR12693 

The Department of Homeland Security 

(DHS), Customs and Border Protection 

(CBP) should implement a policy that 

dictates proper procedures outlining 

how undocumented immigrant's 

property should be inventoried, 

accounted, and properly disposed. The 

policy should include a check and 

balance system to ensure integrity. The 

US Border Patrol, Rio Grande Valley 

Sector, has a Standard Operating 

Procedure (SOP) that was developed 

and utilized for the property storage 

and disposal of undocumented 

immigrant's property prior to the 

inception of the DHS. The procedure 

should include the undocumented 

immigrant's initials or signature 

acknowledging items and/or currency 

inventoried. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

M05-CBP-MIARelocate the CBP container seal to a 

limited -access area where only those 

CBP employees with an official need to 

access the seals have the ability to do 

so. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

11844 

Create an inventory control system for 

the accountability of the CBP container 

seals. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

M06-CBP-ELCIt is recommended that FLETC and 

DHS and all of its agencies adopt an 

official policy prohibiting the use of 

hogtying as a restraint technique. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

18604 

It is further recommended that training 

be incorporated at FLETC and all DHS 

field offices to reflect the adoption of 

the policy to inform all DHS personnel 

of the policy. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 131 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

The license plate reader for all TECS 

terminals should come on automatically 

without need for prompting the officer 

to activate the reader by pushing "PF5.” 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

M06-CBP-SNDThe "PF5" functions should be 

removed, preventing CBPOs from 

deactivating the license plate reader. 

CBPOs should not be able to reboot 

their TECS terminal while on duty at 

the inspection lane without a 

supervisor's assistance. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

19040 First line supervisors and managers 

should have the ability to monitor all 

the port's traffic lanes on one screen 

concurrently and the vehicle license 

plates recorded as entering through 

those lanes in real time. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

The supervisor should be notified via 

TECS if the subordinate has 

deactivated the license plate reader, not 

activated the reader when first signing 

onto TECS, or has rebooted the 

terminal taking the TECS terminal offline for a period of time. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-04-01 

Require contracted technical advisors 

to provide CBPMO management with 

meaningful reports on reviews with 

alternatives, risk, and 

recommendations. 

Yes 

Status of 

implementation is 

unknown. 

Revise AMOC guidelines for providing 

assistance to federal, state, and local 

agencies in law enforcement and 

emergency humanitarian efforts. 

Yes 

Status of 

implementation is 

unknown. 

OIG-04-20 

Provide refresher training for all 

operations floor staff and reiterate the 

importance of understanding and 

following existing procedures. 

Yes 

Status of 

implementation is 

unknown. 

Document the type of assistance 

provided, e.g., law enforcement or 

humanitarian, so that these statistics 

can be easily tracked by the new 

electronic contact database developed 

by AMOC. 

Yes 

Status of 

implementation is 

unknown. 

Status Report on Open Recommendations to DHS Components 

Page 132 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Develop organizational performance 

measures and individual performance 

standards to evaluate the effectiveness 

and productivity of both AMOC and its 

personnel. 

Yes 

Status of 

implementation is 

unknown. 

OIG-04-20 Prepare meaningful productivity 

reports to show workload statistics that 

measure overall operations floor and 

individual DSS productivity. These 

reports should also document the 

number and type of assistance 

provided. 

Yes 

Status of 

implementation is 

unknown. 

OIG-04-22 

Ensure core security requirements that 

provide the basic security controls are 

incorporated and tested during systems 

acceptance testing for Release 3. 

Yes 

Status of 

implementation is 

unknown. 

OIG-05-21 

We recommend that the Commissioner 

of CBP evaluate the Outbound 

Program, including current resources, 

staff needs, along with consistency of 

enforcement practices and make 

adjustments necessary to ensure that all 

of their enforcement responsibilities are 

accomplished. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-05-26 

CBP identify and correct the causes for 

the inconsistencies in port and 

headquarters' inspection data. 

Yes 

Status of 

implementation is 

unknown. 

Formally request that EOIR ensure that 

the lists of free legal services providers 

are current and accurate. Updated lists 

should be distributed on a regular basis 

to all Border Patrol stations and POEs. 

No Closed after 

12/31/07. 

OIG-05-45 

Formulate and disseminate official 

policies, applying to all CBP facilities 

that hold juvenile aliens, which 

stipulate the exceptions to the time 

guidelines on holding juveniles; the 

deadlines and formats for notification; 

and specific officials who are 

authorized to approve extensions. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-05-47 

Require the Sector to evaluate vehicle 

age, mileage, maintenance and repair 

history, general physical appearance, 

and the condition of the chassis and 

suspension for fleet vehicles not 

tracked in SAP or VMIS. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 133 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Develop a policy on cannibalizing 

scrap vehicles for useable parts and 

components, and if cannibalization is 

authorized by CBP, establish specific 

guidelines and controls to ensure that 

such parts and components are 

adequately documented in Government 

Vehicle Work Orders and are properly 

accounted for and inventoried. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-05-47 

Require the Sector to include all 

Government Vehicle Work Orders in 

applicable history files when 

maintenance services and repairs are 

performed. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Monitor Sector compliance with 

vehicle sale and transfer policies, 

procedures, and practices currently 

based on CBP’s information notices 

and monthly newsletters and ultimately 

to be based on its new Fleet 

Management Handbook. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Require the Sector to submit to the 

appropriate CBP Headquarters 

approving official properly prepared SF 

120 Excess Property Forms for surplus 

property not tracked in SAP. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-06-15 

We recommend that the Commissioner, 

Customs and Border Protection, 

continue to work with GSA and the 

RVS contractor to settle remaining 

claims under the BPA, financially 

reconcile funding provided to GSA, 

and obtain the return of the unused 

funds to DHS. 

Yes Closed after 

12/31/07. 

Status Report on Open Recommendations to DHS Components 

Page 134 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-06-21 

Commissioner of CBP should conduct 

a risk analysis and develop procedures 

and minimum requirements for 

selecting and inspecting trucks carrying 

MSW. The procedures should require 

inspections throughout the year and 

physical inspections should not be 

limited to special operation days. (a) 

OFO will review the analysis and 

develop procedures/requirements for 

selecting and inspecting MSW trucks. 

(b) OFO will review the analysis and 

develop procedures/requirements for 

selecting and inspecting MSW trucks. 

(c) OFO will implement the new 

selection criteria and inspection 

procedures. 

Yes 

Status of 

implementation is 

unknown. 

OIG-06-41 FOUO 

This report is For Official Use Only. 

This report has 17 open 

recommendations. Upon request, 

additional information will be provided 

to qualified recipients. 

Determine whether targeters should use 

the Watchtower 96-Hour Intelligence 

Review. 

Yes 

Status of 

implementation is 

unknown. 

OIG-07-09 

Require all ports to routinely check and 

periodically measure the performance 

of their container inspection and 

control process. 

Yes 

Status of 

implementation is 

unknown. 

Establish a policy requiring each port to 

identify a higher "second level" ATS 

score. 

Yes 

Status of 

implementation is 

unknown. 

Require that ports provide NI 

inspection imagery to officers 

conducting secondary level inspections. 

Yes 

Status of 

implementation is 

unknown. 

OIG-07-16 

Remedy the existing critical 

vulnerabilities in the standard 

configuration for laptops, based on 

DHS and federal configuration 

guidelines. Further, the CIO should 

confirm whether similar vulnerabilities 

and remediation are applicable to all 

government-issued computers within 

CBP. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 135 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Implement procedures to ensure that all 

CBP laptops are patched and updated in 

a timely manner, including those that 

do not regularly connect to the CBP 

network, as well as all CBP 

government-issued computers. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-16 

Implement appropriate inventory 

management controls to ensure that an 

accurate laptop inventory is 

maintained, including effective 

inventory reviews and adequately 

trained local property officers. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Report computer security incidents to 

DHS CSIRC in a timely manner to 

ensure that the incidents are 

investigated and appropriate corrective 

action is taken. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop a staffing model and a 

comprehensive nationwide plan for 

agriculture specialist staffing. 

Yes 

Status of 

implementation is 

unknown. 

OIG-07-32 

Coordinate with USDA and develop 

procedures and systems in accordance 

with the MOA, to efficiently and 

properly monitor T&E and other inbond shipments. Assess penalties 

where violations occur. 

Yes 

Status of 

implementation is 

unknown. 

Provide adequate instructions, 

resources, training, and supervision to 

CBP personnel to ensure WADS and 

PPQ-280 data are accurately compiled 

and entered in the computer system, 

and related records are properly 

retained. 

Yes 

Status of 

implementation is 

unknown. 

OIG-07-54 

Develop plans and procedures to timely 

and routinely monitor post-deployment 

operations, including post-deployment 

reviews, for Release 4 ports and future 

ACE releases. 

Yes 

Status of 

implementation is 

unknown. 

Develop plans and procedures to timely 

communicate ACE problems, 

operational fixes, and system changes 

to CBP Officers at the ports. 

Yes 

Status of 

implementation is 

unknown. 

OIG-07-68 FOUO 

This report is For Official Use Only. 

This report has six open 

recommendations. Upon request, 

additional information will be provided 

to qualified recipients. 

Status Report on Open Recommendations to DHS Components 

Page 136 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-07-72 CBP should use examination results in 

the rule making process. Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-74 

Continue developing, implementing, 

and maintaining environmental liability 

management efforts including 

developing policies, procedures, and 

management software systems; Obtain 

and compile the cost estimates for all 

UST projects that show the 

assumptions used and calculation 

methodology, ensure that all sunk costs 

are excluded from the calculation, and 

document the overall environmental 

liability identified for the UST projects. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Continue to re-evaluate the estimates 

related to CBP’s firing range liability as 

additional information becomes 

available and update estimates annually 

through indexing (inflation factoring), 

if necessary, where no other material 

changes have occurred and follow up 

on any issues identified in previous or 

current facility surveys. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Modify the CBP regulations to require 

advance electronic cargo information 

used to screen all shipments. Continue 

to work with Census to implement 

changes to Census regulations and 

systems to obtain advanced electronic 

cargo information prior to export. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-76 

Ensure that CBP collects and regularly 

reports information necessary to 

exercise sufficient oversight of the 

outbound program. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop and report performance 

measures of compliance with U.S. 

export laws and regulations. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-08-06 

This report is For Official Use Only. 

This report has three open 

recommendations. Upon request, 

additional information will be provided 

to qualified recipients. 

Status Report on Open Recommendations to DHS Components 

Page 137 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

CBP establish training and 

management controls to ensure that 

contracting officers select the NAICS 

that best describes the principal 

purpose of each procurement. 

Yes 

Status of 

implementation is 

unknown. 

CBP determine whether exercising 

option years on the current contract will 

provide the government the best value 

for enforcement equipment 

maintenance and field operations 

support, and if not, develop and 

Yes 

Status of 

implementation is 

unknown. 

implement a new acquisition strategy to 

procure these services. 

CBP (a) determine and document 

OIG-08-10 whether Chenega complied with the 

federal and contract limitations on 

subcontracting; and (b) establish 

training and management controls that 

ensure on-going oversight of Chenega's 

Yes 

Status of 

implementation is 

unknown. 

compliance with subcontracting 

limitations. 

CBP (a) ensure that Chenega 

implements all Defense Contract 

Management Agency recommendations 

for Chenega's purchasing system; and Status of 

(b) after Chenega remediates all Yes implementation is 

deficiencies, certify the purchasing unknown. 

system so that CBP does not have to 

consent separately to each large 

subcontract. 

OIG-08-12 

Implement effective internal controls 

over drawback claims as part of any 

new systems initiatives, including the 

ability to compare, verify, and track 

essential information on drawback 

claims to the related underlying 

consumption entries and export 

documentation for which the drawback 

claim is based, and identify duplicate or 

excessive drawback claims. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Implement automated controls within 

ACS to prevent overpayment of a 

drawback claim that is subject to deemliquidation. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 138 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Provide additional detail in the 

guidelines, specifying the sample size, 

procedures to perform, and 

documentation requirements for the 

CM Coordinator’s review of Import 

Specialists’ review. The guidance 

should also readdress the timing 

requirements for the monitoring reports 

or data queries and documentation 

retention. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-08-12 

Conduct periodic training to ensure that 

all port personnel have comprehensive 

knowledge of the CM program 

requirements. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Ensure adequate communication of the 

ports requirements related to Action Plan 

compliance reviews and risk provided. 

assessments and provide effective 

timely training so that all responsible Yes Awaiting 

confirmation of 

personnel are aware of and can implementation by 

consistently execute all of the component. 

requirements. 

Implement a standard procedure to 

periodically compile the results of all Action Plan 

In-bond audits performed during the provided. 

year and develop an analysis function 

in order to evaluate importers’ Yes Awaiting 

confirmation of 

compliance with regulations as well as implementation by 

the overall effectiveness of the In-bond component. 

audits at a national level. 

Status Report on Open Recommendations to DHS Components 

Page 139 
 

 

U.S. Immigration and Customs Enforcement 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Securing the passports at one location 

within the Department of Homeland 

Security (DHS), Immigration and 

Customs Enforcement (ICE), Service 

Processing Center (SPC), El Centro, 

CA. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

The Standard Operating Procedures 

(SOP) should include a schedule for 

auditing passports under the care of the 

Administrative Detention Operations 

Supervisor (ADOS). 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

M05-BICE-ELC05480 

The SOP should specifically address 

what outside agencies need to be 

contacted in the event of a lost or stolen 

Official Government Passport. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

Once an SOP has been finalized and 

approved, it should be disseminated to 

all agents who have government-issued 

passports and their supervisors. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

In order to ensure that affected 

personnel understand the new SOP and 

its requirements, there should be a brief 

training session provided to escort 

agents, first line supervisors, and other 

management officials who deal with 

government-issued passports. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

M05-BICE-TUC07713 

Immediately, disseminate an officer's 

safety notice to all law enforcement 

authorities using 2004 Blue Bird 

Express buses that have been retrofitted 

by Unicor. The notice should call 

attention to the types of security door 

modifications that were made to the 

buses in this report. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 140 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Direct officers to use the key dead bolt 

on the security door until fabrication 

changes take place to the security door 

that would prevent a hand from going 

through the cut outs. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

M05-BICE-TUC07713 

Single officer escorts should not be 

permitted in buses that have this 

modification unless the officer driver 

has an officer observer. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

Re-evaluate the current design 

standards and carry out necessary 

modifications to ensure the integrity of 

the interior cage door. 

Unknown 

Management 

Implication Report 

provided by Office 

of Investigations. 

Awaiting 

confirmation of 

implementation by 

component. 

Consider the costs and benefits for 

DRO to obtain additional bed space in 

facilities with family unity capacity. If 

determined to be beneficial, evaluate 

and determine the most advantageous 

locations for family unity facilities 

based on factors including volume of 

juvenile apprehensions and proximity 

to border areas or POEs. 

No Closed after 

12/31/07. 

Propose to ORR that ORR and DRO 

OIG-05-45 jointly evaluate apprehension rates by 

geographic area and provide adequate 

bed space near significant areas of 

apprehensions in order to minimize 

No Closed after 

12/31/07. 

DHS initial interstate transfers of 

unaccompanied juveniles. 

Request ORR to enter into an MOU 

with DRO on respective responsibilities 

for unaccompanied juvenile aliens. 

The MOU should contain specific 

requirements for releases, including 

No Action Plan 

needed. 

mandatory record checks on potential 

juvenile sponsors. 

Status Report on Open Recommendations to DHS Components 

Page 141 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Ascertain the impact of administrative 

costs on FPS’ operating budget and 

identify a source of funding for FPS’ 

administrative costs, including 

additional budget authority if 

necessary, in the annual DHS budget 

request. 

Yes 

Action Plan 

provided. Awaiting 

confirmation of 

implementation by 

component. 

Obtain a thorough justification of FY Action Plan 

OIG-06-29 2004 ICE charges to FPS and require provided. Awaiting 

ICE to return any overcharge, if Yes confirmation of 

identified, to FPS to ensure compliance implementation by 

with the HSA. component. 

Obtain a legal opinion on the 

legitimacy of the transactions discussed 

in this report, i.e., were the transactions 

in compliance with appropriations law, 

and take appropriate corrective actions, 

as necessary. 

Yes 

Action Plan 

provided. Awaiting 

confirmation of 

implementation by 

component. 

We recommend that the Assistant 

Secretary, ICE: develop a detailed plan 

to ensure that ICE has the capacity to 

detain, process, and remove aliens that 

pose a potential national security or 

public safety risk to the U.S., including 

SIC, SST, and CAP aliens. The plan 

should include personnel, training, 

equipment, infrastructure, and funding 

requirements. 

No 

Status of 

implementation is 

unknown. 

OIG-06-33 

Intensify efforts to obtain the resources 

needed to expedite the development of 

alternatives to detention to minimize 

required detention bed space levels. 

Yes 

Status of 

implementation is 

unknown. 

In collaboration with the Department of 

State, develop a detailed plan to resolve 

travel document and related issues that 

are preventing or impeding ICE’s 

ability to repatriate OTM aliens. The Status of 

plan should include timelines, Yes implementation is 

milestone dates, the identity of unknown. 

personnel and organizations 

responsible for creating and 

implementing the plan, and any funding 

requirements. 

Status Report on Open Recommendations to DHS Components 

Page 142 
 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-06-33 

Expedite efforts to develop and 

implement a data management system 

that is capable of meeting its expanding 

data collection and analyses needs 

relating to the detention and removal of 

illegal aliens. The plan should include 

timelines, milestone dates, equipment 

and infrastructure requirements, a biannual reporting requirement outlining 

the progress being made on the project, 

the identity of the organizational 

entities to be responsible for 

implementing the planned upgrade, and 

any short and long-term funding 

requirements. 

Yes 

Status of 

implementation is 

unknown. 

In consultation with the Division of 

Immigration Health Services, establish 

quality assurance measures to ensure 

the medical staff at detention facilities 

consistently follow all detention 

standards regarding: (a) initial medical 

screening and subsequent physical 

examinations for new arrivals, (b) 

timeliness of responding to nonemergency sick call requests, (c) 

monitor detainees on hunger strikes and 

(d) monitor detainees identified as a 

suicide risk. 

Yes 

Action Plan 

provided. Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-01 

In consultation with the Division of 

Immigration Health Services, develop 

specific criteria to define reasonable 

time for medical treatment. 

Yes 

Action Plan 

provided. Awaiting 

confirmation of 

implementation by 

component. 

Revise the ICE Detention Standard to: 

(a) Explicitly address how detainees 

should report allegations of abuse and 

civil rights violations, along with 

violations of officer misconduct, Action Plan 

directly to ICE management or the provided. Awaiting 

DHS Office of Inspector General; and Yes confirmation of 

(b) Require detention facilities to implementation by 

provide appropriate written guidance to component. 

correctional officers to ensure that 

treatment of immigration detainees is 

specifically germane to their custody 

status. 

Status Report on Open Recommendations to DHS Components 

Page 143 
 

 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-07-01 

Validate that each detention facility 

issues a handbook for immigration 

detainees that: (a) Specifically 

identifies detainees’ rights, 

responsibilities, and rules; (b) Includes 

a section on detainee’s rights regarding 

the reporting of allegations of abuse 

and civil rights violations; and (c) 

Includes a provision that detainees may 

report allegations of abuse and civil 

rights violations directly to the DHS 

Office of Inspector General. 

Yes 

Action Plan 

provided. Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-05 

NCR Director review all inspection 

reports and proposed deductions for 

period 3/1/03 through present and 

initiate collection actions on all 

contracts found to be deficient. 

Yes 

Action Plan 

provided. Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-28 

Develop and staff a program to 

improve oversight of all aliens who 

have been in detention longer than 180 

days after a final order of removal. 

Oversight should include periodic field 

office meetings with local pro bono 

organizations. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that the Dallas Finance 

Center, in coordination with the Office 

of Financial Management at 

Headquarters review and modify, as 

appropriate, the vendor tables in FFMS 

on a routine basis to ensure that 

attributes related to the Prompt 

Payment Act are accurate, thus 

allowing vendors who are due prompt 

payment interest to receive this interest. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-74 We recommend that the Dallas Finance 

Center adhere to its existing standard 

operating procedures for IPAC 

transactions. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that the Office of 

Financial Management examine current Action Plan 

policies and procedures and enhance as provided. 

necessary for post validation 

particularly for receipt and acceptance Yes Awaiting 

confirmation of 

of goods and services, when implementation by 

disbursements are processed through component. 

the IPAC system. 

Status Report on Open Recommendations to DHS Components 

Page 144 
 

 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

We recommend that the Office of 

Financial Management develop and 

implement controls to monitor the 

execution of its policies and 

procedures, particularly related to 

IPAC transactions, to ensure that they 

are being adhered. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that the Dallas Finance 

Center, in coordination with the Office 

of Financial Management at 

Headquarters continue to instruct the 

ICE’s program office on the 

requirements to submit invoices to 

DFC in a timely manner so that the 

payments can be made more timely, 

and thus avoiding the payment of 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

interest, in compliance with the Prompt 

Payment Act. 

We recommend that the Office of 

Acquisition Management adhere to its Action Plan 

existing policies and procedures provided. 

regarding the approval of procurement 

documentation by contracting officers Yes Awaiting 

confirmation of 

to ensure that authorization occurs prior implementation by 

OIG-07-74 to the entity’s resources being obligated 

in FFMS. 

component. 

We recommend that the Dallas Finance 

Center, in coordination with the Office 

of Financial Management at 

Headquarters issue guidance to ICE’s 

customers instructing them on the 

requirements to submit invoices to 

DFC in a timely manner. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that all program offices 

and the Office of Acquisition 

Management consider the feasibility of 

using PRISM for all the procurement 

needs of the entity. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

We recommend that the Office of Action Plan 

Financial Management, in coordination provided. 

with the Office of Acquisition 

Management continue its efforts to Yes Awaiting confirmation of 

implement an interface between implementation by 

PRISM and FFMS. component. 

We recommend that the timekeepers Action Plan 

adhere to existing policies and provided. 

procedures by performing leave audits 

when discrepancies are reported by Yes Awaiting confirmation of 

NFC and timely research and resolve implementation by 

the differences. component. 

Status Report on Open Recommendations to DHS Components 

Page 145 
Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

OIG-07-74 

We recommend that the Office of 

Human Resources develop and 

implement controls to monitor the 

execution of these policies and 

procedures, particularly related to the 

leave audits, to ensure that they are 

being followed. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 146 
 

 

U.S. Secret Service 

Report Number Recommendation Text Agrees (Yes, No, 

Unknown) Current Status 

Ensure that adequate controls for 

granting, monitoring, and removing 

SSWeb user access are implemented 

according to DHS requirements and 

NIST guidelines. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-05-37 

Develop an IT contingency plan for 

SSWeb, and ensure that annual tests of 

the plan and quarterly tests of data 

restoration procedures are conducted. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Develop and implement corrective 

action plans to address all identified 

SSWeb vulnerabilities and 

configuration weaknesses to reduce the 

risk of system compromise or failure. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Examine methods to implement strong 

encryption between SSWeb clients and 

servers to ensure that sensitive data is 

adequately protected. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

OIG-07-74 

The Forensic Services Division and the 

Financial Management Division 

continue working with the field offices 

to provide training and ensure the 

offices are aware of the reconciliation 

process and the timeframe for 

submitting information. 

Yes 

Action Plan 

provided. 

Awaiting 

confirmation of 

implementation by 

component. 

Status Report on Open Recommendations to DHS Components 

Page 147 
Report Summaries 

Report Number DA-07-03 

Title: Virgin Islands Water and Power Authority. 

Issued: November 2006. 

Abstract: The report audited hazard mitigation funds awarded to 

the Virgin Islands Water and Power Authority (WAPA) under 

Projects VI-0009 and VI-0010. The objective of the audit was to 

determine whether WAPA accounted for and expended FEMA 

funds according to federal regulations and FEMA guidelines. 

Key Findings: WAPA generally accounted for and used grant 

funds according to federal regulations and FEMA guidelines. 

However, the review of WAPA’s claim disclosed questioned costs 

resulting from unrelated and duplicated charges. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. It is unknown 

whether the recommendation has been implemented. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: $9,621. 

Non-Monetary Benefits: N/A 

Report Number DA-13-03 

Title: Harrison County, Mississippi. 

Issued: June 2003. 

Abstract: We performed an audit of public assistance funds 

awarded to Harrison County, Mississippi. The objective of the 

audit was to determine whether the county accounted for and 

expended FEMA funds according to federal regulations and FEMA 

guidelines. 

Key Findings: The county’s claim included $1,723,666 of 

excessive charges for tree stumps. Also, FEMA mistakenly 

awarded $6,000 of funds under a small project that should be deobligated and used elsewhere. 

Status Report on Open Recommendations to DHS Components 

Page 148 
Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the open recommendations. Upon verification of 

implementation, the recommendations will be closed. 

Estimated Cost Savings: $1,729,666. 

Non-Monetary Benefits: N/A 

Report Number DA-20-03 

Title: Commonwealth of Puerto Rico, Office of Management and 

Budget Administration FEMA’s Disaster Public Assistance. 

Issued: August 2003. 

Abstract: We performed an audit to determine whether the 

Commonwealth of Puerto Rico, OMB accounted for, used, and 

managed public assistance program funds according to federal 

regulations and FEMA guidelines. 

Key Findings: We concluded that OMB was not staffed or 

organized in a manner to effectively administer the Public 

Assistance program. Improvements are needed in the areas of 

financial and program management. 

Recommendation Summary and Status: As of December 31, 

2007, 11 of the 21 recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $45,441. 

Non-Monetary Benefits: N/A 

Report Number DA-29-03 

Title: Washington Metropolitan Area Transit Authority, 

Washington, D.C. 

Issued: September 2003. 

Status Report on Open Recommendations to DHS Components 

Page 149 
Abstract: We performed an audit of public assistance funds 

awarded to the Washington Metropolitan Area Transit Authority, 

Washington, D.C. The objective of the audit was to determine 

whether the Authority accounted for and expended FEMA funds 

according to federal regulations and FEMA guidelines. 

Key Findings: The Authority did not retain all project financial 

records for the period prescribed by the federal regulations. 

Additionally, the Authority’s claim included questioned costs of 

$6,864 (FEMA share $5,148) resulting from excessive material 

chares. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $6,864. 

Non-Monetary Benefits: N/A 

Report Number DA-03-04 

Title: City of Barnesville, Georgia. 

Issued: November 2003. 

Abstract: We performed an audit of the public assistance funds 

awarded to the City of Barnesville, Georgia. The objective of the 

audit was to determine whether the city accounted for and 

expended FEMA funds according to federal regulations and FEMA 

guidelines. 

Key Findings: The contractor provided the city with a 

“Certification of Liability Insurance” showing the required amount 

of bidder’s risk insurance on the project. However, contrary to 

Article 4M, the insurance policy did not cover flood damages. We 

concluded that the contractor, not the city, was legally responsible 

for the cost of emergency protective measures and repairs to the 

Eddie Creek Dam and Reservoir. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Status Report on Open Recommendations to DHS Components 

Page 150 
 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $1,035,749. 

Non-Monetary Benefits: N/A 

Report Number DA-06-04 

Title: Town of Randolph, Vermont. 

Issued: November 2003. 

Abstract: We performed an audit of the public assistance funds 

awarded to the Town of Randolph, Vermont. The objective of the 

audit was to determine whether the town accounted for and 

expended FEMA funds according to federal regulations and FEMA 

guidelines. 

Key Findings: Except for the questioned costs of $1,385 (FEMA 

share $1,039) resulting from unsupported material charges under 

Project 35273, the town properly accounted for and expended 

FEMA funds. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. It is unknown 

whether the recommendation has been implemented. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: $1,385. 

Non-Monetary Benefits: N/A 

Report Number DA-11-04 

Title: Town of Lincoln, Vermont. 

Issued: February 2004. 

Abstract: We performed an audit of public assistance funds 

awarded to the Town of Lincoln, Vermont. The objective of the 

audit was to determine whether the town accounted for and 

expended FEMA funds according to federal regulations and FEMA 

guidelines. 

Status Report on Open Recommendations to DHS Components 

Page 151 
Key Findings: The town’s claim included questioned costs of 

$18,382 (FEMA share $13,787) resulting from unsupported and 

duplicate charges. 

Recommendation Status and Summary: As of December 31, 

2007, the two recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $18,382. 

Non-Monetary Benefits: N/A 

Report Number DA-12-04 

Title: State of West Virginia Administration of Disaster Assistance 

Funds.
 

Issued: February 2004. 

Abstract: We performed an audit of the disaster assistance grant 

programs administered by the West Virginia Office of Emergency 

Services (grantee) was completed. The audit objectives were to 

determine whether the Grantee administered FEMA grant 

programs according to Federal regulations, and accounted for, 

reported and used program funds properly. 

Key Findings: The audit found that the Grantee needed to improve 

its procedures for: (1) managing administrative allowances; (2) 

performing financial management functions; (3) disbursing disaster 

funds; (4) documenting its internal controls and monitoring 

procedures; (5) preparing state Administrative Plans; and (6) 

ensuring subgrantees complied with Single Audit Act 

requirements. 

Recommendation Status and Summary: As of December 31, 

2007, four of the six recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing one of the open recommendations. It is 

unknown whether the remaining recommendations have been 

implemented. Upon verification of implementation, the 

recommendations will be closed.
 

Estimated Cost Savings: N/A 

Status Report on Open Recommendations to DHS Components 

Page 152 
Non-Monetary Benefits: Ensure program improvement and 

compliance with requirements. 

Report Number DA-17-04 

Title: State of Massachusetts Administration of Disaster 

Assistance Funds. 

Issued: February 2004. 

Abstract: We performed an audit of the Massachusetts Emergency 

Management Agency’s (MEMA) administration of FEMA’s 

disaster assistance grant programs was completed. The objective 

of this audit was to determine the effectiveness of MEMA’s 

management and administration of disaster assistance programs. 

Key Findings: Improvements were needed in: MEMA’s financial 

management system to properly account for and report on the 

status of FEMA disaster assistance programs; MEMA’s accounting 

system to ensure that FEMA approved administrative allowances 

and management grants were used or accounted for according to 

Federal requirements; MEMA’s closure processes to ensure timely 

closure of programs; the preparation and submission of required 

administrative plans for the Individual and Family and Public 

Assistance Programs, and the program plans for the Hazard 

Mitigation Grant program; and procedures for obtaining Single 

Audit Act reports from subgrantees. 

Recommendation Status and Summary: As of December 31, 

2007, four of the five recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing the open recommendation. Upon verification 

of implementation, the recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure compliance with program 

requirements. 

Report Number DA-20-04 

Title: Audit of the State of South Carolina Administration of 

Disaster Assistance Funds. 

Issued: March 2004. 

Status Report on Open Recommendations to DHS Components 

Page 153 
Abstract: We performed an audit of the South Carolina 

Emergency Management Division (grantee) administration of 

FEMA’s disaster assistance grant programs. The objective of the 

audit was to determine the effectiveness of the grantee’s 

management and administration of the disaster assistance 

programs. 

Key Findings: Improvements were needed in: the state’s 

preparation and submission of HMGP and PA quarterly progress 

reports; the preparation and submission of program and 

administrative plans; the grantee’s procedures for ensuring that 

HMGP and PA subgrantees comply with the requirements of the 

Single Audit Act; and the state’s procedures for allocating 

federally funded management costs. In addition, the grantee had 

not reimbursed FEMA for the state’s share of two mission 

assignments and had used administrative allowances to pay 

expenses that were not extraordinary as defined by federal 

regulations. 

Recommendation Summary and Status: As of December 31, 

2007, three of the seven recommendations in this report were 

open. The component has responded by providing a corrective 

action plan implementing the remaining open recommendations. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: N/A 

Report Number DA-23-04 

Title: Dekalb County, Georgia. 

Issued: May 2004. 

Abstract: We performed an audit of public assistance funds 

awarded to Dekalb County, Georgia. The objective of the audit 

was to determine whether the county accounted for and expended 

FEMA funds according to federal regulations and FEMA 

guidelines. 

Key Findings: The county’s claim included questioned costs of 

$161,352 (FEMA share $121,014) resulting from unsupported, 

excessive, and ineligible project charges. 

Status Report on Open Recommendations to DHS Components 

Page 154 
 

 

Recommendation Summary and Status: As of December 31, 

2007, the four recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $161,352. 

Non-Monetary Benefits: N/A 

Report Number DA-26-04 

Title: Audit of the State of Kentucky Administration of Disaster 

Assistance Funds. 

Issued: May 2004. 

Abstract: We performed an audit of the Commonwealth of 

Kentucky Division of Emergency Management’s administration 

and management of disaster assistance programs. The objectives 

of the audit were to determine whether the Commonwealth of 

Kentucky had administered FEMA disaster assistance programs 

according to federal regulations and properly accounted for and 

expended FEMA disaster assistance funds. 

Key Findings: Improvements were needed in the grantee’s 

preparation and submission of program plans, Financial Status 

Reports, and quarterly progress reports. The grantee needed to 

develop a process to track outstanding checks and develop 

procedures for ensuring compliance with the provisions of the 

Single Audit Act by the subgrantees. 

Recommendation Summary and Status: As of December 31, 

2007, four of the six recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing three of the recommendations. It is unknown 

whether one of the recommendations has been implemented. Upon 

verification of implementation the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Program improvements. 

Report Number DA-30-04 

Status Report on Open Recommendations to DHS Components 

Page 155 
Title: University of the Virgin Islands. 

Issued: June 2004. 

Abstract: We performed an audit of public assistance funds 

awarded to the University of the Virgin Islands (UVI). The 

objective of the audit was to determine whether UVI accounted for 

and expended FEMA funds according to federal regulations and 

FEMA guidelines. 

Key Findings: The Stafford Act prohibits the use of public 

assistance funds for damages covered by insurance. As such, grant 

recipients are responsible for pursuing commercially reasonable 

insurance recoveries and crediting FEMA projects with all 

applicable proceeds. However, UVI’s claim included $1,818,638 

of building repair cost (FEMA share $1,636,774) that was covered 

by insurance. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $1,818,638. 

Non-Monetary Benefits: N/A 

Report Number DA-33-04 

Title: North Carolina Division of Parks and Recreation. 

Issued: August 2004. 

Abstract: We performed an audit of public assistance funds 

awarded to the North Carolina Division of Parks and Recreation. 

The objective of the audit was to determine whether the Division 

of Parks and Recreation accounted for and expended FEMA funds 

according to federal regulations and FEMA guidelines. 

Key Findings: Parks and Recreation did not have procedures to 

record expenditures on a project-by-project basis and effectively 

administer contracts. In addition, its claim included questioned 

costs of $7,313,956 (FEMA share $6,582,560) resulting from 

unsupported costs, unauthorized work, pre-existing damages, and 

mathematical errors. 

Status Report on Open Recommendations to DHS Components 

Page 156 
Recommendation Summary and Status: As of December 31, 

2007, four of the six recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing three of the recommendations. It is unknown 

whether two of the recommendations have been implemented. 

Upon verification of implementation the recommendations will be 

closed. 

Estimated Cost Savings: $7,313,956. 

Non-Monetary Benefits: Ensure that proper accounting and 

contract management processes are in place. 

Report Number DA-34-04 

Title: Municipality of San Juan, Puerto Rico. 

Issued: September 2004. 

Abstract: We performed an audit of public assistance funds 

awarded to the Municipality of San Juan, Puerto Rico. The 

objective of the audit was to determine whether the municipality 

accounted for and expended FEMA funds according to federal 

regulations and FEMA guidelines. 

Key Findings: The municipality’s claim contained equipment and 

labor costs of $565,950 that we determined were excessive or 

unsupported. The municipality also claimed $16,786 for work that 

was not completed. We questioned these charges totaling 

$582,736 (FEMA share $524,462). 

Recommendation Status and Summary: As of December 31, 

2007, the two recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $582,736. 

Non-Monetary Benefits: N/A 

Report Number DA-35-04 

Title: City of Macon, Georgia. 

Status Report on Open Recommendations to DHS Components 

Page 157 
 

 

 

Issued: September 2004. 

Abstract: We performed an audit of public assistance funds 

awarded to the City of Macon, Georgia. The objective of the audit 

was to determine whether the city accounted for and expended 

FEMA funds according to federal regulations and FEMA 

guidelines. 

Key Findings: The city’s claim contained charges of $126,911 

(FEMA share $114,220) that were excessive or duplicative in 

nature. 

Recommendation Status and Summary: As of December 31, 

2007, the two recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendation will be 

closed. 

Estimated Cost Savings: $126,911. 

Non-Monetary Benefits: N/A 

Report Number DA-36-04 

Title: Brevard County, Florida. 

Issued: September 2004. 

Abstract: We performed an audit of public assistance funds 

awarded to Brevard County, Florida. The objective of the audit 

was to determine whether the county accounted for and expended 

FEMA funds according to federal regulations and FEMA 

guidelines. 

Key Findings: The county’s claim contained charges of $248,582 

(FEMA share $186,437) that were either unrelated to the projects 

charged, ineligible, or excessive. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $248,582. 

Status Report on Open Recommendations to DHS Components 

Page 158 
 

 

 

 

Non-Monetary Benefits: N/A 

Report Number DA-37-04 

Report Title: Brevard County, Florida. 

Issued: September 2004. 

Abstract: We performed an audit of public assistance funds 

awarded to Brevard County, Florida. The objective of the audit 

was to determine whether the county accounted for and expended 

FEMA funds according to federal regulations and FEMA 

guidelines. 

Key Findings: The county’s claim contained charges of $407,090 

(FEMA share $305,318) that were either unrelated to the projects 

charged, unsupported, ineligible, or excessive. 

Recommendation Status and Summary: As of December 31, 

2007, the four recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $407,090. 

Non-Monetary Benefits: N/A 

Report Number DA-38-04 

Title: Greenville Utilities Commission. 

Issued: September 2004. 

Abstract: We performed an audit of public assistance funds 

awarded to the Greenville Utilities Commission, Greenville, North 

Carolina. The objective of the audit was to determine whether the 

Commission accounted for and expended FEMA funds according 

to federal regulations and FEMA guidelines. 

Key Findings: Except for $64,692 of excess labor and fringe 

benefit charges (FEMA share $58,223), the Commission properly 

accounted for and used FEMA funds. 

Recommendation Status and Summary: As of December 31, 

2007, the two recommendations we made in this report were open. 

Status Report on Open Recommendations to DHS Components 

Page 159 
It is unknown whether the recommendations have been 

implemented. Upon verification of implementation, the 

recommendation will be closed. 

Estimated Cost Savings: $64,692. 

Non-Monetary Benefits: N/A 

Report Number DA-01-05 

Title: North Carolina Department of Transportation. 

Issued: October 2004. 

Abstract: We performed an audit of the public assistance funds 

awarded to the North Carolina Department of Transportation. The 

objective of the audit was to determine whether the department 

accounted for and expended FEMA funds according to federal 

regulations and FEMA guidelines. 

Key Findings: The department’s claim included $206,642 (FEMA 

share $154,982) of project charges that were excessive or 

unauthorized. 

Recommendation Summary and Status: As of December 31, 

2007, the four recommendations in this report were open. It is 

unknown whether the recommendation has been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $206,642. 

Non-Monetary Benefits: N/A 

Report Number DA-02-05 

Title: Hudson County, New Jersey. 

Issued: October 2004. 

Abstract: At the request of FEMA Region II, we performed an 

audit of the public assistance funds awarded to Hudson County, 

New Jersey. The objective of the audit was to determine whether 

the county and other recipients of grant funds accounted for and 

expended FEMA funds according to federal regulations and FEMA 

guidelines. 

Status Report on Open Recommendations to DHS Components 

Page 160 
Key Findings: Jersey City did not maintain an effective system to 

account for and document overtime salary charges made under 

various projects. Additionally, we determined that costs claimed 

by Jersey City, Hudson County, and the Town of Weehawken 

included $2,082,429 of overtime salary charges that were 

unsupported, ineligible, or unreasonable. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $2,082,429. 

Non-Monetary Benefits: N/A 

Report Number DA-06-05 

Title: Crisp County, Georgia. 

Issued: June 2007. 

Abstract: We performed an audit of the public assistance funds 

awarded to Crisp County, Georgia. The objective of the audit was 

to determine whether the county accounted for and expended 

FEMA funds according to federal regulations and FEMA 

guidelines. 

Key Findings: The county’s claim contained charges of $211,528 

(FEMA share $190,375) that were either unnecessary, not reduced 

by project income, or were duplicative in nature. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing one open recommendation. We have not come to 

agreement with the component on two of the recommendations. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $211,528. 

Non-Monetary Benefits: N/A 

Status Report on Open Recommendations to DHS Components 

Page 161 
Report Number DA-07-05 

Title: Review of Hurricane Katrina Activities, Hancock County, 

Mississippi. 

Issued: December 2006. 

Abstract: We performed an interim review on emergency 

services and debris removal costs associated with Hurricane 

Katrina activities for Hancock County, Mississippi. The objective 

of the review was to determine whether the county was properly 

accounting for disaster-related costs and whether such costs were 

eligible for funding under FEMA’s disaster assistance programs. 

Key Findings: The county accounted for funds on a project-byproject basis according to federal regulation for large projects. 

Additionally, project expenditures were supported by checks, 

invoices, and other source documentation. However, the county 

did not always comply with federal procurement standards when 

contracting for debris removal activities. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure best use of government 

resources. 

Report Number DA-08-05 

Title: New Hanover County, North Carolina. 

Issued: December 2004. 

Abstract: We performed an audit of public assistance funds 

awarded to New Hanover County, North Carolina. The objective 

of the audit was to determine whether the county accounted for and 

expended FEMA funds according to federal regulations and FEMA 

guidelines. 

Key Findings: The county’s claim of $1.5 million under Project 

78826 included charges of $596,581 (FEMA share $536,923), 

Status Report on Open Recommendations to DHS Components 

Page 162 
which should have been offset by earned income. We questioned 

these charges. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. It is unknown 

whether the recommendation has been implemented. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: $596,581. 

Non-Monetary Benefits: N/A 

Report Number DA-09-05 

Title: Municipality of Maunabo. 

Issued: January 2005. 

Abstract: We performed an audit of public assistance funds 

awarded to the Municipality of Maunabo, Puerto Rico. The 

objective of the audit was to determine whether the Municipality 

accounted for and expended FEMA funds according to federal 

regulations and FEMA guidelines. 

Key Findings: The Municipality’s grant accounting system did not 

provide adequate details to support the expenditures allocable to 

FEMA projects. Additionally, the Municipality’s claim included 

questioned costs of $447,284 (FEMA share $402,557) resulting 

from excessive and unsupported charges, duplication of benefits, 

and incomplete implementation of small projects. 

Recommendation Summary and Status: As of December 31, 

2007, the seven recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $447,284. 

Non-Monetary Benefits: N/A 

Report Number DA-10-05 

Title: State of Rhode Island Administration of Disaster Assistance 

Funds. 

Status Report on Open Recommendations to DHS Components 

Page 163 
 

Issued: February 2005. 

Abstract: We performed an audit of the State of Rhode Island’s 

administration and management of FEMA disaster assistance grant 

programs. The overall objective of this audit was to determine the 

effectiveness of the Rhode Island Emergency Management 

Agency’s (grantee) administration and management of disaster 

assistance programs. 

Key Findings: The audit concluded that the State of Rhode Island, 

for the most part, had effectively managed FEMA’s PA grant 

program according to Federal requirements. However, as indicated 

by the report findings, some weaknesses in internal controls and 

noncompliance situations were identified. 

Recommendation Summary and Status: As of December 31, 

2007, one of the two recommendations in this report was open. 

The component has responded by providing a corrective action 

plan implementing the open recommendation. Upon verification 

of implementation, the recommendation will be closed. 

Estimated Cost Savings: $21,769. 

Non-Monetary Benefits: N/A 

Report Number DA-12-05 

Title: Municipality of Mayaguez. 

Issued: March 2005. 

Abstract: We performed an audit of the public assistance funds 

awarded to the Municipality of Mayaguez, Puerto Rico. The 

objective of the audit was to determine whether the Municipality 

accounted for and expended FEMA funds according to federal 

regulations and FEMA guidelines. 

Key Findings: Prior to the audit, FEMA disallowed $1,260,522 of 

debris removal charges under three of the large projects audited 

because the amount of debris reportedly removed and claimed 

exceeded the amount verified by FEMA. However, our audit 

revealed additional questioned charges of $328,462 (FEMA share 

$295,616) resulting from small projects that were not completed 

and unsupported and duplicative charges. Additionally, the 

Municipality earned $11,180 of interest on FEMA funds that 

should have been, but was not returned to FEMA. 

Status Report on Open Recommendations to DHS Components 

Page 164 
Recommendation Status and Summary: As of December 31, 

2007, the seven recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $339,642. 

Non-Monetary Benefits: N/A 

Report Number DA-14-05 

Title: State of New Jersey Administration of Disaster Assistance 

Funds. 

Issued: March 2005. 

Abstract: We performed an audit of the administration of disaster 

assistance grant programs by the State of New Jersey, Division of 

State Police, Office of Emergency Management (OEM) was 

performed. The audit objectives were to determine whether OEM 

administered FEMA disaster grant programs according to federal 

regulations, properly accounted for and used FEMA program 

funds, and submitted accurate financial expenditure reports. 

Key Findings: The audit revealed that: (1) Improvements were 

needed in the preparation of PA and HM administrative plans; (2) 

OEM was not always submitting required HM quarterly progress 

reports; (3) OEM did not submit complete HM project 

applications; (4) OEM did not effectively monitor subgrantee’s 

activities; and (5) OEM did not have an adequate labor distribution 

system to support personnel costs charged to management grants. 

Recommendation Summary and Status: As of December 31, 

2007, one of the five recommendations in this report was open. 

The component has responded by providing a corrective action 

plan implementing the open recommendation. Upon verification 

of implementation, the recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: N/A 

Report Number DA-16-05 

Status Report on Open Recommendations to DHS Components 

Page 165 
 

Title: City of Columbus, Mississippi. 

Issued: May 2005. 

Abstract: We performed an audit of public assistance funds 

awarded to the City of Columbus, Mississippi. The objective of 

the audit was to determine whether the city accounted for and 

expended FEMA funds according to federal regulations and FEMA 

guidelines. 

Key Findings: The city did not follow proper contracting 

procedures for awarding contracts for project activities. Also, the 

city’s claim included project charges of $256,770 (FEMA share 

$192,578) that were determined to be either unsupported or 

improper, or not reduced by applicable credits. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendation will be 

closed. 

Estimated Cost Savings: $256,770. 

Non-Monetary Benefits: N/A 

Report Number DA-17-05 

Title: Monroe County School District, Key West, Florida. 

Issued: June 2005. 

Abstract: We performed an audit of public assistance funds 

awarded to Monroe County School District, Key West, Florida. 

The objective of the audit was to determine whether the District 

accounted for and expended FEMA funds according to federal 

regulations and FEMA guidelines. 

Key Findings: The District’s claim included questioned costs of 

$548,035 (FEMA share $411,026) resulting from charges that were 

either excessive or covered by insurance. 

Recommendation Summary and Status: As of December 31, 

2007, the four recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Status Report on Open Recommendations to DHS Components 

Page 166 
Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $548,035. 

Non-Monetary Benefits: N/A. 

Report Number DA-18-05 

Title: City of Owensboro, Kentucky. 

Issued: June 2005. 

Abstract: We performed an audit of public assistance funds 

awarded to the City of Owensboro, Kentucky. The objective of the 

audit was to determine whether the city accounted for and 

expended FEMA funds according to federal regulations and FEMA 

guidelines. 

Key Findings: The city’s claim included $8,171 (FEMA share 

46,128) of excess fringe benefits, labor and equipment charges. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendation will be 

closed. 

Estimated Cost Savings: $8,171. 

Non-Monetary Benefits: N/A 

Report Number DA-21-05 

Title: Audit of District of Columbia Administration of Disaster 

Assistance Funds. 

Issued: July 2005. 

Abstract: We performed an audit of disaster assistance grant 

programs administered by the District of Columbia Emergency 

Management Agency (grantee). The audit objectives were to 

determine whether the grantee administered FEMA grant programs 

according to federal regulations, and accounted for, reported and 

used program funds properly. 

Status Report on Open Recommendations to DHS Components 

Page 167 
 

Key Findings: Financial and Program management findings 

included: the grantee did not document internal and management 

control systems to ensure its controls were adequate and being 

followed; HM project files did not include sufficient evidence to 

support effective project monitoring; and closeout documents for 

the IFG program were not prepared within the required 

timeframes. 

Recommendation Summary and Status: As of December 31, 

2007, two of the three recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure compliance with program 

requirements. 

Report Number DA-22-05 

Title: Municipality of Coamo. 

Issued: August 2005. 

Abstract: We performed an audit of public assistance funds 

awarded to the Municipality of Coamo, Puerto Rico. The objective 

of the audit was to determine whether the Municipality accounted 

for and expended FEMA funds according to federal regulations 

and FEMA guidelines. 

Key Findings: The Municipality’s claim included $1,031,165 

(FEMA share $928,049) of costs that were questioned, resulting 

from excessive charges, duplication of benefits, and incomplete 

implementation of large and small projects. 

Recommendation Summary and Status: As of December 31, 

2007, the seven recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $1,031,165. 

Non-Monetary Benefits: N/A 

Status Report on Open Recommendations to DHS Components 

Page 168 
 

 

 

 

 

Report Number DA-23-05 

Title: City of Portsmouth, Virginia. 

Issued: August 2005. 

Abstract: We performed an audit of public assistance funds 

awarded to the City of Portsmouth, Virginia. The objective of the 

audit was to determine whether the city accounted for and 

expended FEMA funds according to federal regulations and FEMA 

guidelines. 

Key Findings: The city’s claim contained questioned costs of 

$46,485 (FEMA share $34,864) resulting from duplicate charges. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. It is unknown 

whether the recommendation has been implemented. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $46,485. 

Non-Monetary Benefits: N/A 

Report Number DA-24-05 

Title: City of Clarksville, Tennessee. 

Issued: August 2005. 

Abstract: We performed an audit of public assistance funds 

awarded to the City of Clarksville, Tennessee. The objective of 

the audit was to determine whether the city accounted for and 

expended FEMA funds according to federal regulations and FEMA 

guidelines. 

Key Findings: The city’s claim included $30,596 of questioned 

costs (FEMA share $22,947) resulting from charges that were 

ineligible, for work not completed, covered by insurance, or 

excessive. 

Recommendation Summary and Status: As of December 31, 

2007, the four recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Status Report on Open Recommendations to DHS Components 

Page 169 
 

Upon verification of implementation, the recommendation will be 

closed. 

Estimated Cost Savings: $30,596. 

Non-Monetary Benefits: N/A 

Report Number DA-25-05 

Title: Audit of the State of Florida Administration of Disaster 

Assistance Funds. 

Issued: August 2005. 

Abstract: We performed an audit of the administration of the 

disaster assistance grant programs by the Florida Department of 

Community Affairs, Division of Emergency Management 

(grantee) was completed. The objectives were to determine 

whether the grantee administered FEMA grant programs according 

to Federal regulations, and accounted for, reported and used 

program funds properly. 

Key Findings: The audit found that the grantee needed to 

improve procedures for: reporting total disaster costs; managing 

obligations and expenditures for State Management grants; making 

payments to subgrantees; and monitoring projects and project 

closeouts. 

Recommendation Summary and Status: As of December 31, 

2006, four of the 16 recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing three of the open recommendations. We do not 

agree with the component on one of the open recommendations. 

Upon verification of implementation the recommendations will be 

closed. 

Estimated Cost Savings: $597,855. 

Non-Monetary Benefits: N/A 

Report Number DA-26-05 

Title: Audit of the State of New Hampshire Administration of 

Disaster Assistance Funds. 

Issued: August 2005. 

Status Report on Open Recommendations to DHS Components 

Page 170 
 

 

Abstract: We performed an audit of the administration of the 

disaster assistance grant programs by the New Hampshire Bureau 

of Emergency Management (grantee) was performed. The 

objectives of the audit were to determine whether the grantee 

administered the FEMA disaster Assistance Grant Program 

according to federal regulations and properly accounted for, 

reported, and expended FEMA funds 

Key Findings: The grantee needed procedures to ensure 

compliance with the Single Audit Act; did not have supporting 

documentation for costs claimed under the Individual and Family 

grant; had weak controls over the grant disbursement activities; did 

not have adequate procedures in place to prevent overpayments to 

subgrantees; and needed improvements in completing and 

supporting Financial Status Reports. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the open recommendations. Upon verification of 

implementation, the recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Effective performance of grant 

management function. 

Report Number DA-28-05 

Title: First Responder Grant Funds Awarded to Virgin Islands 

Law Enforcement. 

Issued: September 2005. 

Abstract: We performed an audit of first responder grant funds 

awarded by the Office of Domestic Preparedness to the Virgin 

Islands (VI) Law Enforcement Planning Commission (LEPC). 

The audit objectives were to determine whether the VI 

Government had: adequate controls to account for and ensure 

appropriate use of grant funds; and implemented the first responder 

program according to federal regulations and grant requirements. 

Key Findings: The VI Government needs to improve its control 

over the accountability and use of program funds. Specifically, 

reconciliations of accounting data were not performed and the 

Status Report on Open Recommendations to DHS Components 

Page 171 
LEPC incurred questionable charges of $111,540 resulting from 

purchases made prior to the grant period and poor contracting and 

spending practices. Also, LPEC did not follow ODP reporting 

requirements for the preparation of progress reports. 

Recommendation Summary and Status: As of December 31, 

2007, the four recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $111,540. 

Non-Monetary Benefits: N/A 

Report Number DA-07-06 

Title: Interim Review of Hurricane Wilma Activities, City of 

Coral Gables, Florida. 

Issued: December 2006. 

Abstract: We performed an interim review on emergency services 

and debris removal costs associated with Hurricane Wilma 

activities for the city of Coral Gables, Florida. The objective of the 

review was to determine whether the city was properly accounting 

for disaster-related costs and whether such costs were eligible for 

funding under FEMA's public assistance program. 

Key Findings: The city had an effective system for accounting for 

disaster-related costs. A separate cost account had been 

established to record project expenditures and accounting entries 

could be systematically traced to supporting source documents. 

Also, the city's contracts for debris removal activities were 

awarded according to federal procurement regulations. However, 

the city's claim under several projects included $365,633 of 

excessive force account equipment costs resulting from idle 

equipment time. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. It is unknown 

whether the recommendation has been implemented. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: $365,633. 

Status Report on Open Recommendations to DHS Components 

Page 172 
Non-Monetary Benefits: N/A 

Report Number DA-07-08 

Title: Review of Hurricane Katrina Activities, Jones County, 

Mississippi. 

Issued: February 2007. 

Abstract: We performed an interim review on debris removal 

costs associated with Hurricane Katrina activities for Jones 

County, Mississippi. The objective of the review was to determine 

whether the county was properly accounting for disaster-related 

costs and whether such costs were eligible for funding under 

FEMA's disaster assistance programs. 

Key Findings: The county accounted for funds on a project-byproject basis consistent with federal regulations for large projects. 

Additionally, expenditures were supported with checks, invoices, 

and other source documentation. Also, the county's contracts for 

debris removal activities were generally awarded according to 

federal procurement regulations. The county however, did not 

ensure that it obtained the best price for debris contract monitors. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendation. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Safeguard the use of government funds 

related to Hurricane Katrina. 

Report Number DA-07-09 

Title: Audit of Hurricanes Katrina and Wilma Activities, Monroe 

County, Florida. 

Issued: March 2007. 

Abstract: The interim audit focused on emergency services and 

debris removal costs for activities associated with Hurricane 

Katrina and Wilma for Monroe County, Florida. The objective of 

the review was to determine whether the county was properly 

Status Report on Open Recommendations to DHS Components 

Page 173 
accounting for disaster-related costs and whether such costs were 

eligible for funding under FEMA's disaster assistance programs, 

Key Findings: The county accounted for the FEMA funds on a 

project-by-project basis according to federal regulations for large 

projects. Additionally, checks, invoices, and the source 

documentation supported project expenditures. Moreover, the 

county complied with federal procurement standards when 

contracting for debris removal activities. However, $1,721,725 of 

project expenditures for activities associated with removing debris 

from federal-aid roads are the responsibility of the Federal 

Highway Administration. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. The 

component has responded by providing a corrective action plan 

implementing the open recommendation. Upon verification of 

implementation, the recommendation will be closed. 

Estimated Cost Savings: $1,721,725. 

Non-Monetary Benefits: N/A 

Report Number DA-07-10 

Title: Audit of Personnel Costs Claimed by New York State 

Emergency Management Office Under FEMA Grant Programs. 

Issued: March 2007. 

Abstract: The audit focused on the personnel costs claimed by the 

New York State Emergency Management Office under various 

FEMA grant programs. The objective of the audit was to 

determine whether the costs claimed were properly supported and 

not duplicated among grant programs. 

Key Findings: The New York State Emergency Management 

Office did not properly account for FEMA grant funds. Moreover, 

the claim included $653,408 of duplicative personnel costs— 

salaries and fringe benefits. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendation will be 

closed. 

Status Report on Open Recommendations to DHS Components 

Page 174 
Estimated Cost Savings: $653,408. 

Non-Monetary Benefits: Ensure that proper accounting practices 

are followed. 

Report Number DA-07-11 

Title: Audit of Hurricanes Katrina and Wilma Activities City of 

Miami, Florida. 

Issued: June 2007. 

Abstract: The audit focused on emergency services and debris 

removal costs for activities associated with Hurricane Katrina and 

Wilma for the City of Miami, Florida. The objective of the review 

was to determine whether the city was properly accounting for 

disaster-related costs and whether such costs were eligible for 

funding under FEMA's disaster assistance programs. 

Key Findings: The city had an effective system for accounting for 

disaster-related costs. A separate cost account had been 

established to record project expenditures and accounting entries 

could be systematically traced to supporting documents. However, 

questioned costs of $3,817,991 (FEMA share $3,374,876) were 

identified resulting from excess and non-disaster-related charges, 

an unapplied credit, losses covered by insurance, and excessive 

contract labor charges. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. It is unknown 

whether the recommendation has been implemented. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: $3,817,991. 

Non-Monetary Benefits: N/A 

Report Number DA-08-01 

Title: Audit of Hurricane Jeanne Activities Hillsborough County, 

Florida. 

Issued: November 2007. 

Abstract: The audit focused on emergency services and debris 

removal funds awarded to Hillsborough County, Florida (county), 

Status Report on Open Recommendations to DHS Components 

Page 175 
as a result of Hurricane Jeanne in September 2004. The audit 

objective was to determine whether the county accounted for and 

expended FEMA funds according to federal regulations and FEMA 

guidelines. 

Key Findings: The county's accounting records did not accurately 

reflect all costs claimed and reimbursed for debris removal 

activities. In addition, the county's claim contained $336,786 

(FEMA share $303,107) of unsupported debris removal charges. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. It is unknown 

whether the recommendation has been implemented. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: $336,786. 

Non-Monetary Benefits: N/A 

Report Number DA-08-02 

Title: Review of the Hurricane Katrina Activities for City of 

Pascagoula, Mississippi. 

Issued: November 2007. 

Abstract: The review focused on emergency services and debris 

removal costs associated with Hurricane Katrina activities for the 

City of Pascagoula, Mississippi. The objective of the review was 

to determine whether the city properly accounted for disasterrelated costs and whether such costs were eligible for funding 

under FEMA disaster assistance programs. 

Key Findings: The city accounted for FEMA funds on a projectby-project basis according to federal regulations for large projects. 

However, the costs claimed under the FEMA projects included 

$725,237 of ineligible regular-time labor and excessive contract 

charges. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. It is unknown 

whether the recommendation has been implemented. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: $43,751. 

Status Report on Open Recommendations to DHS Components 

Page 176 
 

Non-Monetary Benefits: N/A 

Report Number DA-08-03 

Title: Audit of Hurricane Katrina Activities for City of Ocean 

Springs, Mississippi. 

Issued: December 2007. 

Abstract: The audit focused on disaster costs associated with 

Hurricane Katrina activities for the City of Ocean Springs, 

Mississippi. The objective of the review was to determine whether 

the city properly accounted for disaster-related costs and whether 

such costs were eligible for funding under FEMA disaster 

assistance programs. 

Key Findings: The city’s accounting system did not separately 

account for project expenditures on a project-by-project basis as 

required by federal regulations. Also, the city did not comply with 

federal contracting regulations when awarding a debris removal 

contract. Further, $102,244 of questioned costs resulted from 

ineligible and duplicative project charges. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $102,244. 

Non-Monetary Benefits: Ensure that proper accounting practices 

are followed and the best use of government resources. 

Report Number DA-FL-07-12 

Title: Review of Hurricane Wilma Activities, City of Pembroke 

Pines, Florida. 

Issued: July 2007. 

Abstract: This audit focuses on Hurricane Wilma emergency 

services and debris removal costs for the city of Pembroke Pines, 

Florida. The objective of the audit was to determine whether the 

city was properly accounting for disaster-related costs and whether 

Status Report on Open Recommendations to DHS Components 

Page 177 
such costs were eligible for funding under FEMA’s disaster 

assistance programs 

Key Findings: The city accounted for funds on a project-byproject basis consistent with federal regulations for large projects. 

However, the city did not always comply with federal procurement 

standards when contracting for disaster-related services. 

Recommendation Status and Summary: As of December 31, 

2007, the four recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $3,186,310. 

Non-Monetary Benefits: Ensure best use of government 

resources. 

Report Number DD-01-04 

Title: Minnkota Power Cooperative, Inc. Grand Forks, North 

Dakota. 

Issued: October 2003. 

Abstract: This audit focuses on public assistance funds awarded to 

Minnkota Power Cooperative, Inc., Grand Forks, North Dakota 

(MPC). The objective of the audit was to determine whether MPC 

expended and accounted for FEMA funds according to federal 

regulations and FEMA guidelines. 

Key Findings: MPC did not expend and account for FEMA funds 

according to federal regulations and FEMA guidelines. Further, 

MPC did not follow federal procurement regulations to contract for 

$4,015,277 in disaster work. As a result, fair and open competition 

did not occur and FEMA had no assurance that contract costs 

claimed were reasonable. 

Recommendation Status and Summary: As of December 31, 

2007, two of the five recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Status Report on Open Recommendations to DHS Components 

Page 178 
 

Estimated Cost Savings: $476,248. 

Non-Monetary Benefits: N/A 

Report Number DD-01-05 

Title: Grant Management: Wisconsin’s Compliance with Disaster 

Assistance Program’s Requirements. 

Issued: October 2004. 

Abstract: This report focuses on Wisconsin’s Emergency 

Management’s (WEM) agency (grantee) systems and processes for 

ensuring that grant funds were managed, controlled, and expended 

according to the Stafford Act and the requirements set forth in Title 

44 of the Code of Federal Regulations (44 CFR). 

Key Findings: The audit concluded that the State of Wisconsin, for 

the most part, had effectively managed FEMA’s disaster assistance 

programs according to Federal requirements. However, as indicated 

by the reported findings, some weaknesses in internal controls and 

noncompliance situations were identified. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. We 

received verification in 2008 of implementation and the 

recommendations have been closed. 

Estimated Cost Savings: $84,933. 

Non-Monetary Benefits: N/A 

Report Number DD-02-04 

Title: City of Hoisington, Kansas. 

Issued: October 2003. 

Abstract: This audit focuses on public assistance funds awarded to 

the City of Hoisington, Kansas. The objective of the audit was to 

determine whether the city expended and accounted for FEMA 

funds according to federal regulations and FEMA guidelines. 

Key Findings: The city did not expend and account for FEMA 

funds according to federal regulations and FEMA guidelines. In 

addition, the city did not follow federal procurement regulations to 

Status Report on Open Recommendations to DHS Components 

Page 179 
contract for $779,269 in construction services. As a result, fair and 

open competition did not occur and FEMA had no assurance that 

contract costs were reasonable. 

Recommendation Status and Summary: As of December 31, 

2007, nine of the 10 recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $196, 513. 

Non-Monetary Benefits: N/A 

Report Number DD-02-05 

Title: Grant Management: Louisiana’s Compliance With Disaster 

Assistance Program’s Requirements. 

Issued: November 2004. 

Abstract: This audit focuses on the administration of the Hazard 

Mitigation Grant Program (HMGP) and Unmet Needs (UN) 

funding by the State of Louisiana’s Office of Homeland Security 

and Emergency Preparedness (LHLS/EP). The audit objective was 

to determine whether LHLS/EP administered FEMA HMGP and 

UN according to federal regulations and properly accounted for 

and used FEMA program funds. 

Key Findings: The review determined that LHLS/EP did not 

administer the FEMA Hazard Mitigation Grant and Unmet Needs 

Programs according to federal regulations and did not properly 

account for and use FEMA program funds. As a result, $617,787 

of ineligible management and administrative costs were questioned 

and other conditions that increased the likelihood that fraud, waste, 

and abuse occurred without detection were identified. LHLS/EP’s 

inadequate administration was largely due to its not having 

procedures for administering grant funds and staff having minimal 

program knowledge and experience. 

Recommendation Summary and Status: As of December 31, 

2007, the nine recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the open recommendations. Upon verification of 

implementation, the recommendations will be closed. 

Status Report on Open Recommendations to DHS Components 

Page 180 
Estimated Cost Savings: $651,849. 

Non-Monetary Benefits: Ensure program improvement and 

compliance with requirements. 

Report Number DD-03-05 

Title: Grant Management: Louisiana’s Compliance With Disaster 

Assistance Program’s Requirements. 

Issued: February 2005. 

Abstract: This audit focuses on the State of Louisiana Office of 

Homeland Security and Emergency Preparedness (LHLS/EP) 

administration and management of FEMA grant assistance 

programs. 

Key Findings: The State of Louisiana needs to improve its 

program and financial management controls to ensure compliance 

with Federal grant management requirements. Significant internal 

controls weaknesses and noncompliance situations were identified 

during the audit. 

Recommendation Summary and Status: As of December 31, 

2007, three of the six recommendations in this report were open. 

We did not agree with the component on one of the open 

recommendations. However, the component has responded by 

providing a corrective action plan implementing two of the 

remaining open recommendations. The Office of Emergency 

Management Oversight has requested additional documentation to 

verify full implementation. Upon verification of implementation, 

the recommendations will be closed. 

Estimated Cost Savings: $482,705. 

Non-Monetary Benefits: N/A 

Report Number DD-06-05 

Title: Central Rural Electric Cooperative, Inc. Stillwater, 

Oklahoma. 

Issued: May 2005. 

Status Report on Open Recommendations to DHS Components 

Page 181 
Abstract: This audit focuses on public assistance funds awarded to 

the Central Rural Electric Cooperative (CREC), located in 

Stillwater, Oklahoma. The objective of the audit was to determine 

whether CREC accounted for and expended FEMA funds 

according to federal regulations and FEMA guidelines. 

Key Findings: CREC did not account for and expend FEMA 

funds according to federal regulations and FEMA guidelines. 

Specifically, CREC awarded non-competitive time-and-materials 

contracts that did not comply with federal procurement standards. 

As a result, fair and open competition did not occur and FEMA has 

no assurance that contract costs claimed were reasonable. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. We did 

not agree with the component on one of the open 

recommendations. However, the component has responded by 

providing a corrective action plan implementing one open 

recommendation. Upon verification of implementation, the 

recommendation will be closed. 

Estimated Cost Savings: $1,406,494. 

Non-Monetary Benefits: N/A 

Report Number DD-06-06 

Report Title: Western Farmers Electric Cooperative, Anadarko, 

Oklahoma. 

Issued: January 2006. 

Abstract: We audited public assistance funds awarded to Western 

Farmers Electric Cooperative, (WFEC) Anadarko, Oklahoma. The 

objective of the audit was to determine whether the WFEC 

expended and accounted for FEMA funds according to federal 

regulations and FEMA guidelines. 

Key Findings: WFEC did not expend and account for all FEMA 

funds according to federal regulations and FEMA guidelines. 

WFEC did not comply with federal procurement standards or 

FEMA guidelines in awarding $7,947,354 of contracted utility and 

debris removal work. As a result, fair and open competition did 

not occur and FEMA has no assurance that the contract work was 

reasonable. Further, questioned costs totaled $4,112,646 

($3,084,485 FEMA share), or 37% of the $11,092,047 claimed. 

Status Report on Open Recommendations to DHS Components 

Page 182 
Recommendation Status and Summary: As of December 31, 

2007, the seven recommendations in this report were open. We 

did not agree with the component on the open recommendations. 

It is unknown whether the recommendations have been 

implemented. Upon verification of implementation, the 

recommendations will be closed.
 

Estimated Cost Savings: $3,084,486.
 

Non-Monetary Benefits: N/A 

Report Number DD-07-02 

Title: St. Bernard Parish, Louisiana’s Management of State 

Homeland Security Grants Awarded For the Removal of Debris 

From Hurricane Katrina. 

Issued: November 2006. 

Abstract: A review of ongoing Hurricane Katrina debris removal 

activities in St. Bernard Parish, Louisiana, was performed. The 

objective of the review was to determine whether the awarded 

contracts and contractor billings were in compliance with 

applicable Federal criteria. 

Key Findings: Several reportable conditions were identified. The 

conditions included non-compliance with Federal requirements, 

claims for ineligible or unreasonable costs, and opportunities for 

improved controls and accuracy during the debris removal process. 

There were other issues that impacted the Parish’s progress in
 

removing debris. 

Recommendation Summary and Status: As of December 31, 

2007, 11 of the 15 recommendations in this report were open. The 

component has not provided a corrective action plan implementing 

eight of the remaining open recommendations. Upon verification 

of implementation, the recommendations will be closed. 

Estimated Cost Savings: $209,115.
 

Non-Monetary Benefits: Ensure best use of government resources 

and compliance with regulations.
 

Report Number DD-07-05 

Title: Interim Review of Hurricane Katrina Activities Plaquemines 

Parish Sheriff’s Office, Louisiana. 

Status Report on Open Recommendations to DHS Components 

Page 183 
 

Issued: February 2007. 

Abstract: The interim review focused on public assistance funds 

awarded to the Plaquemines Parish Sheriff’s Office (PPSO), 

Louisiana. The objective was to determine whether PPSO 

expended and accounted for FEMA funds according to federal 

regulations and FEMA guidelines. 

Key Findings: PPSO did not expend and account for FEMA funds 

according to federal regulations and FEMA guidelines. 

Specifically, PPSO did not track costs on a project-by-project basis 

or support cost eligibility. If left uncorrected, PPSO’s final claim 

could include errors and ineligible costs. Further, PPSO did not 

follow federal procurement regulations when it awarded contracts 

for mobile homes and site preparation. As a result, FEMA has no 

assurance that costs were reasonable. 

Recommendation Summary and Status: As of December 31, 

2007, one of the four recommendations in this report was open. 

The component has responded by providing a corrective action 

plan implementing the open recommendation. Upon verification 

of implementation, the recommendation will be closed. 

Estimated Cost Savings: $1,054,000. 

Non-Monetary Benefits: N/A 

Report Number DD-07-061 

Title: Grant Management: Connecticut’s Compliance with 

Disaster Assistance Program’s Requirements. 

Issued: March 2006. 

Abstract: The audit focused on the State of Connecticut’s 

administration of federal disaster assistance grant programs for the 

federal fiscal year ending September 30, 2002. The objective of 

the audit was to determine whether the state (the grantee) had 

administered the programs according to applicable federal 

regulations, properly accounted for and expended federal funds, 

and submitted accurate financial reports. 

1

 Two reports, unrelated and covering different topics, were issued under the same report number. 

Status Report on Open Recommendations to DHS Components 

Page 184 
 

Key Findings: The administrative plans for the PA and HM 

programs were determined to be missing required procedures. The 

general ledger accounting records did not support the amounts 

reported on the Financial Status Reports (FSRs) by the State of 

Connecticut. The State of Connecticut’s Office of Policy and 

Management and Department of Environmental Protection (DEP) 

did not support expenditures under the administrative allowances 

awarded for both the PA and HM programs. DEP did not properly 

support labor costs claimed under the HM management grant and 

did not have those costs properly approved by the Regional 

Director. 

Recommendation Summary and Status: As of December 31, 

2007, the seven recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A. 

Non-Monetary Benefits: Ensure compliance with program 

requirements resulting in program improvements. 

Report Number DD-07-062 

Title: Interim Review of Contract Costs, Clearbrook, LLC 

Issued: February 2007. 

Abstract: The interim review focused on costs incurred under a 

contract with Clearbrook, LLC, for base camp services associated 

with Hurricane Katrina activities in Louisiana. Our objectives 

were to determine whether FEMA properly administered the 

contract and whether Clearbrook's billings are reimbursable under 

the agreements and federal regulations. 

Key Findings: As a result of FEMA’s haste to establish base 

camps, and the shortage of trained and experienced contracting 

officials, the Clearbrook contract was not effectively administered, 

leading to contractual deficiencies, excessive billings, and 

questionable costs of $16.4 million. FEMA’s contract 

administration of Clearbrook's second work order improved 

2

 Two reports, unrelated and covering different topics, were issued under the same report number. 

Status Report on Open Recommendations to DHS Components 

Page 185 
 

significantly and included a reduction in the fixed unit price and a 

well-defined scope of work. 

Recommendation Summary and Status: As of December 31, 

2007, one of the two recommendations in this report was open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendation. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: $16,400,000. 

Non-Monetary Benefits: N/A 

Report Number DD-07-08 

Title: Interim Review of Hurricane Katrina Activities, City of 

Kenner, Louisiana. 

Issued: March 2007. 

Abstract: The interim review focused on public assistance funds 

awarded to the City of Kenner, Louisiana. Our objective was to 

determine whether the city expended and accounted for FEMA 

funds according to federal regulations and FEMA guidelines. 

Key Findings: The city did not track costs on a project-by-project 

basis or support cost eligibility. If left uncorrected, the city’s final 

claim could include errors and ineligible costs. Further, the city 

did not follow federal procurement regulations when it awarded 

$1.4 million in contracts for the purchase of travel trailers. As a 

result, FEMA has no assurance that costs were reasonable. 

Recommendation Summary and Status: As of December 31, 

2007, six of the seven recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $679,150. 

Non-Monetary Benefits: Ensure proper accounting practices are 

followed and best use of government resources for overall program 

improvement. 

Report Number DD-07-10 

Status Report on Open Recommendations to DHS Components 

Page 186 
Title: Review of Hurricane Katrina Debris Removal Activities, St. 

Tammany Parish, Louisiana. 

Issued: August 2007. 

Abstract: A review of ongoing Hurricane Katrina debris removal 

activities in St. Tammany Parish, Louisiana was performed. The 

objective of the review was to determine whether the awarded 

contracts and contractor billings were in compliance with 

applicable federal criteria. 

Key Findings: In the wake of Hurricane Katrina, the Parish 

successfully removed large volumes of debris. The removal of 

debris helped to restore public health and safety and ensure 

economic recovery throughout the Parish. Also, the Parish 

established an internal audit activity shortly after the hurricane 

occurred that resulted in significant cost savings. However, the 

review identified some reportable conditions concerning the 

Parish’s management of the debris removal. The conditions 

included ineffective contractor performance, the amendment of a 

contract without competition, and noncompliance with federal 

project and cash management requirements. 

Recommendation Summary and Status: As of December 31, 

2007, the seven recommendations in this report were open. We 

received verification of implementation in 2008 and two of the 

recommendations have been closed. We did not agree with the 

component on two of the open recommendations. The component 

has responded by providing a corrective action plan implementing 

three of the remaining open recommendations. Upon verification 

of implementation, the recommendations will be closed. 

Estimated Cost Savings: Amount pending FEMA and state 

review. 

Non-Monetary Benefits: Ensure compliance with program 

requirements and overall program improvement. 

Report Number DD-07-11 

Title: Review of Hurricane Katrina Debris Removal Activities 

Washington Parish, Louisiana. 

Issued: August 2007. 

Status Report on Open Recommendations to DHS Components 

Page 187 
 

Abstract: A review of ongoing Hurricane Katrina debris removal 

activities in Washington Parish, Louisiana, was performed. The 

objective of the review was to determine whether the awarded 

contracts and contractor billings were in compliance with 

applicable Federal criteria. 

Key Findings: The review identified reportable conditions that 

resulted in questioned costs of $2,098,111 for unsupported costs 

for right-of-way debris removal, direct labor hour charged for 

administrative personnel, unsupported costs for tree stumps, 

limited use of administrative allowance funds, contractual concerns 

with the monitoring contract and excess costs for leaners and 

hangers. 

Recommendation Summary and Status: As of December 31, 

2007, the eight recommendations in this report were open. We 

received verification of implementation in 2008 and three of the 

recommendations have been closed. The component has 

responded by providing a corrective action plan implementing the 

remaining open recommendations. Upon verification of 

implementation, the remaining recommendations will be closed. 

Estimated Cost Savings: $2,098,111. 

Non-Monetary Benefits: Ensure best use of government 

resources. 

Report Number DD-08-05 

Title: Kiamichi Electric Cooperative, Inc. Wilburton, Oklahoma. 

Issued: July 2005. 

Abstract: We audited public assistance funds awarded to the 

Kiamichi Electric Cooperative, Inc. (KEC), located in Wilburton, 

Oklahoma. The objective of the audit was to determine whether 

KEC accounted for and expended FEMA funds according to 

federal regulations and FEMA guidelines. 

Key Findings: KEC did not account for and expend FEMA funds 

according to federal regulations and FEMA guidelines. 

Specifically, KEC did not follow federal procurement standards in 

awarding $8,381,786 of contract work. As a result, fair and open 

competition did not occur and contract costs were excessive. 

Further, questioned costs totaling $6,235,687 ($5,657,548 FEMA 

share) were identified. 

Status Report on Open Recommendations to DHS Components 

Page 188 
 

 

 

Recommendation Summary and Status: As of December 31, 

2007, the eight recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $5,333,907. 

Non-Monetary Benefits: N/A 

Report Number DD-08-06 

Title: University of North Dakota Grand Forks, North Dakota. 

Issued: June 2006. 

Abstract: We audited public assistance funds awarded to the 

University of North Dakota (UND) in the amount of $43.9 million 

from the North Dakota Division of Emergency Management 

(NDDEM), a FEMA grantee. The objective of the audit was to 

determine whether UND accounted for and expended FEMA funds 

according to federal regulations and FEMA guidelines. 

Key Findings: Overall, UND accounted for and expended $25.4 

million for repairs to its steam lines according to federal 

regulations and FEMA guidelines. However, UND did not comply 

with federal regulations and FEMA guidelines in awarding 

contracts for project management services totaling $3,005,823. As 

a result, full and open competition did not occur and FEMA has no 

assurance that the contract costs were fair and reasonable. 

Therefore, $3,005,823 was questioned as ineligible contract costs. 

Recommendation Summary and Status: As of December 31, 

2007, one of the two recommendations in this report was open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendation. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: $2,254,367. 

Non-Monetary Benefits: N/A 

Report Number DD-09-04 

Status Report on Open Recommendations to DHS Components 

Page 189 
Title: Audit of Michigan State Police, Emergency Management 

Division Lansing, Michigan.
 

Issued: June 2004. 

Abstract: This audit focuses on public assistance funds awarded to 

the Michigan State Police, Emergency Management Division 

(MSP), Lansing, Michigan. The objective of the audit was to 

determine whether MSP accounted for and expended FEMA funds 

according to federal regulations and FEMA guidelines.
 

Key Findings: MSP did not account for and expend FEMA funds 

according to federal regulations and FEMA guidelines. MSP’s 

claim included $4,492,408 ($3,402,632 FEMA share) of costs that 

we determined questionable. The questioned costs included 

unreasonable contractor profits, ineligible mobilization costs,
 

ineligible subgrantee administrative allowance, unsupported 

engineering costs, and ineligible travel costs.
 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. We
 

received verification in 2008 of implementation and three of the 

recommendations were closed. The component has responded by 

providing a corrective action plan implementing the remaining 

open recommendations. Upon verification of implementation, the 

recommendations will be closed.
 

Estimated Cost Savings: $3,402,632. 

Non-Monetary Benefits: Program improvements. 

Report Number DD-09-05 

Title: Western Farmers Electric Cooperative, Anadarko, 

Oklahoma. 

Issued: September 2005. 

Abstract: We audited public assistance funds awarded to WFEC, 

Anadarko, Oklahoma. The objective of the audit was to determine 

whether WFEC expended and accounted for FEMA funds 

according to federal regulations and FEMA guidelines. 

Key Findings: WFEC did not expend and account for all FEMA 

funds according to federal regulations and FEMA guidelines. 

WFEC did not comply with federal procurement standards or 

FEMA guidelines in awarding $592,643 of contracted utility and 

Status Report on Open Recommendations to DHS Components 

Page 190 
 

 

debris removal work. Further, WFEC’s claim included $259,851 

($245,901 FEMA share) of costs that were questionable. The 

questioned costs included ineligible damages to private property 

($204,049), overstated fringe benefits ($34,098), duplicate labor 

costs ($15,984), and unsupported costs ($5,720). 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the open recommendations. Upon verification of 

implementation, the recommendations will be closed. 

Estimated Cost Savings: $245,901. 

Non-Monetary Benefits: Program improvements. 

Report Number DD-09-06 

Title: City of Kansas, Missouri. 

Issued: July 2006. 

Abstract: This audit focuses on public assistance funds awarded to 

City of Kansas City, Missouri. The audit objectives were to 

determine whether Missouri SEMA effectively performed its grant 

management function regarding the city’s award and whether the 

city accounted for and expended FEMA funds according to federal 

regulations and FEMA guidelines. 

Key Findings: Overall, SEMA did not perform its grant 

management responsibilities in an effective manner or according to 

federal regulations. Further, the city’s systems and processes were 

ineffective in managing and controlling federal funds; and the city 

did not account for and expend all FEMA funds according to 

federal regulations and FEMA guidelines. 

Recommendation Summary and Status: As of December 31, 

2007, 14 of the 16 recommendations in this report were open. We 

did not agree with the component on five of the open 

recommendations. The component has responded by providing a 

corrective action plan implementing nine of the open 

recommendations. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: $8,782,247. 

Status Report on Open Recommendations to DHS Components 

Page 191 
 

 

 

Non-Monetary Benefits: Effective performance of grant 

management function. 

Report Number DD-10-06 

Title: Grand Forks Public School District, Grand Forks, ND. 

Issued: August 2006. 

Abstract: We audited public assistance funds awarded to Grand 

Forks Public School District, Grand Forks, ND, (GFPS). The 

objective of the audit was to determine whether GFPS accounted 

for and expended FEMA funds according to federal regulations 

and FEMA guidelines. 

Key Findings: GFPS did not expend and account for FEMA funds 

according to federal regulations and FEMA guidelines. GFPS’s 

claim included $27,396,148 ($24,656,533 FEMA share) of costs 

that we questioned. The questioned costs consisted of costs to 

replace schools that should have been repaired ($23,745,386), 

unreasonable project management fees ($3,416,855), unsupported 

contract costs ($207,666), and duplicate administrative costs 

($26,241). Further, GFPS did not follow federal procurement 

standards to contract for $5,321,074 of construction management 

services. As a result, full and open competition did not occur, and 

FEMA has no assurance that contract costs claimed were fair and 

reasonable. 

Recommendation Summary and Status: As of December 31, 

2007, three of the seven recommendations in this report were open. 

We received verification of implementation in 2008 and one of the 

recommendations has been closed. The component has responded 

by providing a corrective action plan implementing the remaining 

open recommendations. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Strengthened program management; 

improved controls to ensuring best use of government resources 

and protection of government assets. 

Report Number DD-11-04 

Title: Grant Management: Texas’ Compliance with Disaster 

Assistance Program’s Requirements. 

Status Report on Open Recommendations to DHS Components 

Page 192 
 

 

Issued: July 2004. 

Abstract: This audit focuses on the Texas Division of Emergency 

Management’s (TDEM) administration and management of FEMA 

disaster assistance grant programs. The overall objective of this 

audit was to determine the effectiveness of TDEM’s administration 

and management of disaster assistance programs authorized by the 

Robert T. Stafford Disaster Relief and Emergency Assistance Act 

(Public Law 93-288, as amended) and applicable Federal 

regulations. 

Key Findings: The State of Texas, for the most part, had 

effectively managed FEMA disaster assistance program funds 

according to Federal requirements. However, some weaknesses in 

internal controls and noncompliance situations were identified. 

Recommendation Summary and Status: As of December 31, 

2007, three of the 11 recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improved effectiveness of TDEM’s 

administration and management of disaster assistance programs 

authorized by the Robert T. Stafford Disaster Relief and 

Emergency Assistance Act. 

Report Number DD-11-06 

Title: Recap of Procurement Problems Identified in Audits of 

Electric Cooperatives. 

Issued: September 2006. 

Abstract: From September 2002 to January 2006, we issued nine 

audit reports containing findings that electric cooperatives did not 

follow federal procurement standards in awarding contracts for 

utility repairs and debris removal work. As a result, full and open 

competition did not occur and FEMA had no assurance that 

contract costs were reasonable. The nine audits covered $59.2 

million in electric cooperative subgrantee claims, of which $39.3 

million were for costs incurred under non-competitive contracts. 

Status Report on Open Recommendations to DHS Components 

Page 193 
Key Findings: FEMA grants a substantial amount of federal 

funding annually to electric cooperatives for natural disasters. For 

example, FEMA Regions V, VI, VII, and VIII provided $391 

million in federal grants to electric cooperatives from 2000 through 

2004. Based on past experience, we estimated that more than half 

of that funding reimburses electric cooperatives for costs incurred 

under contracts that do not comply with federal procurement 

standards. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Program improvements. 

Report Number DD-13-04 

Title: Cookson Hills Electric Cooperative, Inc., Stigler, Oklahoma
 

Issued: August 2004.
 

Abstract: This audit focuses on public assistance funds awarded to 

the Cookson Hills Electric Cooperative, Inc. (Co-op), located in 

Stigler, Oklahoma. The objective of the audit was to determine 

whether the Co-op expended and accounted for FEMA funds 

according to federal regulations and FEMA guidelines
 

Key Findings: The Co-op did not follow federal procurement 

regulations to contract for $907,274 in disaster work. As a result, 

fair and open competition did not occur and FEMA had no 

assurance that contract costs claimed were reasonable. Further, the 

Co-op claimed $255,462 ($209,231 FEMA share) of costs that we 

determined questionable. 

Recommendation Summary and Status: As of December 31, 

2007, one of the six recommendations in this report was open. We
 

did not agree with the component on the open recommendation. 

Upon verification of implementation, the recommendation will be 

closed. 

Estimated Cost Savings: N/A 

Status Report on Open Recommendations to DHS Components 

Page 194 
Non-Monetary Benefits: Program improvement to ensure 

subgrantees follow federal regulations and FEMA guidelines 

related to procurement. 

Report Number DD-15-03 

Title: Grand Forks, ND. 

Issued: September 2003. 

Abstract: This audit focuses on public assistance funds awarded to 

the City of Grand Forks, North Dakota. The objective of the audit 

was to determine whether the city expended and accounted for 

FEMA funds according to federal regulations and FEMA 

guidelines. 

Key Findings: The city did not expend and account for FEMA 

funds according to federal regulations and FEMA guidelines. In 

addition, the city did not follow federal procurement regulations to 

contract for $12,123,852 in construction, engineering, and project 

management services. As a result, fair and open competition did 

not occur, and FEMA had no assurance that contract costs were 

reasonable. 

Recommendation Status and Summary: As of December 31, 

2007, one of the seven recommendations in this report was open. 

We received verification in 2008 of implementation and the 

recommendation has been closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Program improvement to ensure 

subgrantees follow federal regulations and FEMA guidelines 

related to procurement. 

Report Number DD-16-03 

Title: City of Chicago, Illinois. 

Issued: September 2003. 

Abstract: This audit focused on public assistance funds awarded 

to the City of Chicago, Illinois. The objective of the audit was to 

determine whether the city expended and accounted for FEMA 

funds according to federal regulations and FEMA guidelines. 

Status Report on Open Recommendations to DHS Components 

Page 195 
 

 

Key Findings: The city did not expend and account for FEMA 

funds according to federal regulations and FEMA guidelines. The 

audit identified $8,945,093 of claimed costs for FEMA disaster 

number 3134-EM-IL that were either ineligible or unsupported. 

Further, the city did not follow federal procurement regulations to 

contract for $1,705,640 in disaster work. As a result, FEMA had 

no assurance that contract costs claimed were reasonable. Under 

FEMA disaster number 3161-EM-IL, the city’s claim included 

questioned costs of $1,452,330 ($1,089,248 FEMA share) in 

duplicate benefits. 

Recommendation Status and Summary: As of December 31, 

2007, two of the five recommendations in this report were open. 

We received verification of implementation in 2008 and one of the 

recommendations has been closed. The component has responded 

by providing a corrective action plan implementing the remaining 

open recommendation. Upon verification of implementation, the 

recommendation will be closed. 

Estimated Cost Savings: $5,887,175. 

Non-Monetary Benefits: N/A 

Report Number DD-18-04 

Title: Montcalm County Drain Commission Stanton, Michigan. 

Issued: March 2005. 

Abstract: This audit focused on public assistance funds awarded 

to the Montcalm County Drain Commission (Montcalm), located 

in Stanton, Michigan. The objective of the audit was to determine 

whether Montcalm accounted for and expended FEMA funds 

according to federal regulations and FEMA guidelines. 

Key Findings: Montcalm did not account for and expend FEMA 

funds according to federal regulations and FEMA guidelines. 

Specifically, Montcalm awarded a non-competitive contract for 

$4,383,330 that did not comply with federal procurement 

standards. As a result, fair and open competition did not occur and 

Montcalm’s claim included $1,037,459 in contractor profits and 

$76,733 in markups on subcontractor costs that we questioned as 

unreasonable and excessive. Montcalm also did not justify 

ineligible cost overruns that exceeded FEMA-approved estimates 

by $2,844,779; and did not account for FEMA funds by project, as 

Status Report on Open Recommendations to DHS Components 

Page 196 
required. As a result, FEMA had no assurance that claimed costs 

were reasonable and within the scope of work defined for the 

individual projects. 

Further, MSP, the grantee, did not properly manage its subgrant to 

Montcalm. MSP did not: (1) ensure that Montcalm was aware of 

federal regulations, (2) properly process requests for project time 

extensions, or (3) provide FEMA with timely and accurate 

progress reports. As a result, FEMA Region V did not have the 

information needed to fulfill its grant oversight responsibilities. 

Recommendation Summary and Status: As of December 31, 

2007, one of the four recommendations in this report was open. 

We did not agree with the component on the open 

recommendation. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: $835,644. 

Non-Monetary Benefits: N/A 

Report Number DO-08-03 

Report Title: FEMA Disaster Number 0979-DR Victor Valley 

Wastewater Reclamation Authority, Victorville, California. 

Issued: May 2003. 

Abstract: We audited public assistance funds awarded to the 

Victor Valley Wastewater Reclamation Authority, Victorville, 

California (Authority). The objective of this audit was to 

determine whether the Authority expended and accounted for 

FEMA funds according to federal regulations and FEMA 

guidelines. 

Key Findings: The Authority’s claim included questionable costs 

of $362,799 for project 95364 (FEMA’s share - $272,099). The 

questionable costs consisted of $148,284 of unsupported force 

account equipment costs, $82,086 of ineligible equipment 

operating costs, $81,856 of excess charges, $41,629 of costs 

covered under FEMA’s statutory administrative allowance, $5,000 

of non-disaster related costs, and $3,944 of unsupported force 

account labor costs. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. We have 

Status Report on Open Recommendations to DHS Components 

Page 197 
 

 

 

 

come to partial agreement with the component on the open 

recommendations. The response for these recommendations is due 

in 2008. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: $269,142. 

Non-Monetary Benefits: N/A 

Report Number DO-12-03 

Title: Los Angeles County Department of Public Works 

Alhambra, California. 

Issued: June 2003. 

Abstract: We audited public assistance funds awarded to the Los 

Angeles County Department of Public Works, Alhambra, 

California. The objective of this audit was to determine whether 

the department’s force account labor fringe benefits claim was 

reasonable and according to federal regulations and FEMA 

guidelines. 

Key Findings: The department’s claim included questionable 

costs of $100,252 (FEMA’s share $75,189) for unsupported fringe 

benefits costs on overtime labor ($45,446 for Disaster 1005 and 

$54,806 for Disaster 1044). The records provided to us by the 

department indicated that the fringe benefits rate for regular pay 

was reasonable; however, the rate for the overtime labor was 

overstated because it included costs for retirement, sick leave, and 

unemployment insurance benefits. Generally, these costs are based 

on the regular salaries of the employees and do not vary with the 

payment of overtime costs. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. We have come 

to partial agreement with the component on the open 

recommendation. Upon verification of implementation, the 

recommendation will be closed. 

Estimated Cost Savings: $75,189. 

Non-Monetary Benefits: N/A 

Report Number DS-03-06 

Status Report on Open Recommendations to DHS Components 

Page 198 
 

Title: Audit of Sonoma County, Santa Rosa, California. 

Issued: April 2006. 

Abstract: The audit was conducted on public assistance grant 

funds awarded to Sonoma County, Santa Rosa, California. The 

objective of the audit was to determine whether the county 

expended and accounted for FEMA funds according to federal 

regulations and FEMA guidelines. 

Key Findings: We questioned $442,644 claimed by the county 

(FEMA share $331,983). Specifically, $361,673 in costs claimed 

but not properly supported, $57,853 in ineligible costs, $13,050 of 

credit not provide to FEMA, and $10,068 in costs covered under 

FEMA’s statutory administrative allowance were questioned. 

Recommendation Summary and Status: As of December 31, 

2007, one of the four recommendations in this report was open. 

We have come to partial agreement with the component on the 

open recommendation. Upon verification of implementation, the 

recommendation will be closed. 

Estimated Cost Savings: $11,048. 

Non-Monetary Benefits: N/A 

Report Number DS-07-01 

Title: Audit of Federal Emergency Management Agency Public 

Assistance Grant Funding Awarded to the State of Washington’s 

Department of General Administration after the Nisqually 

Earthquake. 

Issued: August 2007. 

Abstract: The report assessed the eligibility of work funded under 

FEMA’s Public Assistance Program, and the eligibility of costs 

claimed by the sub-grant recipient, State of Washington’s 

Department of General Administration. 

Key Findings: The audit report findings and the department’s 

responses highlight instances where pertinent documentation 

cannot be located to justify FEMA’s acceptance of claimed costs. 

Although the disaster occurred over 5 years ago, the Emergency 

Management Division and the department have not submitted final 

expenditure reports or a final project completion and certification 

Status Report on Open Recommendations to DHS Components 

Page 199 
report; and FEMA has not made a final closeout determination of 

eligible costs. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. It is unknown 

whether the recommendation has been implemented. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: $4,899,578. 

Non-Monetary Benefits: N/A 

Report Number DS-07-42 

Title: State Homeland Security Grants Awarded to the American 

Samoa Government. 

Issued: May 2007. 

Abstract: We audited ASG’s management of state homeland 

security grants, known as “first responder” grants, awarded by the 

Office for Domestic Preparedness during FY 2002, 2003, and 

2004. The audit objective was to determine whether ASG 

developed and implemented an appropriate homeland security 

strategic plan and grants management practices and controls. 

Key Findings: The review determined that the ASG strategic 

plans were fundamentally flawed in that they did not sufficiently 

identify deficiencies in immediate equipment and training needs 

and overall capabilities of ASG’s first responders. The strategic 

plans also did not sufficiently identify ways to solve the homeland 

security vulnerabilities identified in the plans. In addition, 

systemic deficiencies in ASG’s grants management practices and 

controls were identified, and more than $1.7 million in costs 

claimed against the grants were questioned, of which $151,999 

was unsupported. 

Recommendation Summary and Status: As of December 31, 

2007, the nine recommendations in this report were open. We 

have come to partial agreement with the component on the open 

recommendations. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: $1,713,117. 

Status Report on Open Recommendations to DHS Components 

Page 200 
Non-Monetary Benefits: Improved management of state Homeland 

Security grants. 

Report Number EMA-06-03 

Title: Maine Emergency Management Agency. 

Issued: May 2003. 

Abstract: We performed an audit of the FY2000 and 2001 

Emergency Management Performance Grants (EMPG) awarded to 

the Maine Emergency Management Agency (MEMA). The 

objective of the audit was to determine whether MEMA accounted 

for and expended EMPG funds according to federal regulations 

and FEMA guidelines. 

Key Findings: MEMA’s claim included questioned costs of 

$358,040 (FEMA share $265,722) resulting from unsupported 

costs, duplicate charges, and the unauthorized carry over and late 

use of funds provided to local governments. 

Recommendation Summary and Status: As of December 31, 

2007, the six recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $358,040. 

Non-Monetary Benefits: N/A 

Report Number GC-HQ-06-05 

Title: Management Advisory report on the Major Technical 

Assistance Contracts. 

Issued: November 2005. 

Abstract: This review focused on the FEMA’s contract 

management of the four major Technical Assistance Contracts: 

Bechtel National, Inc; CH2M Hill Constructors, Inc.; Fluor 

Enterprises, Inc.; and Shaw Environmental, Inc. Our objective was 

to determine whether FEMA had implemented effective processes 

for managing the four Technical Assistance Contracts. 

Status Report on Open Recommendations to DHS Components 

Page 201 
Key Findings: Much of the effort being undertaken by the four 

Technical Assistance Contracts (TACs) is based on verbal 

authorizations and are not currently based on executed task orders. 

FEMA’s procurement activities are consistent with the Federal 

Acquisition Regulations and can be justified under the critical need 

for expedited action resulting from Hurricane Katrina. However, 

the current process of using pre-award cost authorizations without 

spending limits does not provide for effective control of total costs 

for the effort. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensures best use of government 

resources; protects government assets. 

Report Number GC-HQ-06-06 

Title: Expedited Assistance Overpayment. 

Issued: November 2005. 

Abstract: We initiated this review based on information that a 

married couple received two checks for Expedited Assistance (EA) 

resulting in a $2,000 duplicate payment. The review objective was 

to identify the events that took place and determine why internal 

controls did not prevent the duplicate payment. 

Key Findings: EA was officially authorized for the hurricane 

ravaged states of Louisiana, Mississippi (DR-1604) and Alabama 

(DR-1605) on September 6, 2005, with the stipulation that an equal 

amount of assistance be awarded to all eligible households that met 

the following criteria: 1) registration must be for the primary 

residence only; 2) registrant must be displaced due to the disaster 

or have their access restricted; and 3) registrant is in need of 

shelter. According to the Virginia National Processing Service 

center (VA-NPSC) officials, on September 8, 2005, FEMA HQ 

asked that EA be enabled in the NEMIS with the same system 

controls in place as those used last year for EA provided after the 

Florida hurricanes. At that time, FEMA apparently did not limit 

payments to one person per household. The couple’s payments 

Status Report on Open Recommendations to DHS Components 

Page 202 
were processed during that period, slightly less than one day, when 

the controls were not in place to prevent duplicate payments. 

Consequently they each received a $2,000 payment. Of the 

125,714 EA payments made during that period, VA-NPSC has 

identified over 5,126 that may be duplicate payments. 

Recommendation Summary and Status: As of December 31, 

2007, two of the three recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: Pending. 

Non-Monetary Benefits: Ensure proper internal controls are in 

place to prevent duplicate payments. 

Report Number GC-HQ-06-09 

Title: Management Advisory Report on Invoices submitted under 

Order HSFEHQ-06-F-0047 by Corporate Lodging Consultants, 

Inc. 

Issued: February 2006. 

Abstract: This review focused on the FEMA's contract 

management and administration of a task order under a Blanket 

Purchase Agreement (BPA) Number QPN-BQR-0016 awarded by 

the General Services Administration to Corporate Lodging 

Consultants, Inc. (CLC). The objective was to determine whether 

FEMA had used effective contract management processes to award 

and administer a task order to provide emergency lodging for 

Katrina evacuees. 

Key Findings: The BPA provided fixed rates per room night for 

CLC's services with lodging costs priced separately at cost. The 

BPA did not provide any mechanisms to control lodging costs (i.e., 

provided neither monetary incentives for meeting lodging cost 

goals nor penalties for not meeting lodging cost goals). 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Status Report on Open Recommendations to DHS Components 

Page 203 
Estimated Cost Savings: Pending. 

Non-Monetary Benefits: Ensure effective process for contract 

management to award and administer task orders. 

Report Number GC-HQ-06-10 

Title: Strengthening Registration Intake Controls. 

Issued: February 2006. 

Abstract: This review focused on the effectiveness of procedures 

in place governing the process that applicants use to register for 

individual disaster assistance. 

Key Findings: The review disclosed certain shortcomings with 

FEMA's registration intake controls including instances where 

employees overrode the controls that were in place. Specifically, 

some reviewing employees approved applications for payment 

without thoroughly verifying that the information was correct and 

that there was no duplication. It is recognized that some controls 

were eased to expedite assistance to as many applicants as 

possible. However, now that the majority of victims have 

registered, FEMA should reinstate these controls. 

Recommendation Summary and Status: As of December 31, 

2007, two of the three recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $65,000. 

Non-Monetary Benefits: Ensure effectiveness of procedures in 

place governing the process that applicants use to register for 

individual disaster assistance. 

Report Number GC-HQ-06-12 

Title: Mobile Homes and Modular Homes at Hope and Red River. 

Issued: February 2006. 

Status Report on Open Recommendations to DHS Components 

Page 204 
Abstract: This review focused on procedures used by FEMA to 

accept and maintain manufactured homes and modular homes 

staged at Hope, Arkansas and Red River Army Depot (RRAD), 

Texas. The objectives were to determine whether FEMA 

established reasonable requirements for these types of housing 

units and to evaluate the current arrangements for staging them. 

Key Findings: There are currently 10,777 homes at the Hope site 

and about 1,900 at the RRAD site. FEMA began receiving the 

homes at the two sites in September 2005, but only 17 from Red 

River have been used to house evacuees, and none from Hope have 

been delivered to evacuees. 

During site visits to the Hope staging site, inspectors found that 

some of the homes had minor damages, which occurred during 

delivery, and some were beginning to sink in mud as a result of 

heavy rainfall. Also, frames on some of the larger homes were 

beginning to warp because they were stored on wheeled trailer 

hitches without adequate support. Although the damages did not 

appear to be serious, there was concern that, if preventative 

measures were not taken soon, more serious deterioration may 

occur. FEMA officials said that they were going to cover the sight 

with crushed rock for stability and shore up the homes with jacks 

to prevent frames from warping. 

Recommendation Summary and Status: As of December 31, 

2007, the four recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing one of the open recommendations. It is unknown 

whether three of the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure best use of government resources 

and protect government assets. 

Report Number GC-HQ-06-17 

Title: Management Advisory Report on Armed Guard Services 

Provided by Blackwater Security Consulting, LLC under contract 

HSCEFC-05-J-F00002. 

Issued: March 2006. 

Status Report on Open Recommendations to DHS Components 

Page 205 
 

Abstract: This review focused on whether the Federal Protective 

Services’ (FPS’s) contract number HSCEFC-05-J-F0002 awarded 

to Blackwater Security Consulting, LLC (Blackwater Security) 

was appropriate and the costs were reasonable. FPS awarded 

Blackwater $33.3 million through December 31, 2005, for guard 

services in Louisiana. 

Key Findings: FPS' contractor selection process for armed guard 

services was appropriate and the contract prices were reasonable. 

FEMA established a number of field offices for its response and 

recovery missions and these facilities required protection, FPS 

officials said that the services that Blackwater Security provided 

satisfied the security needs at the FEMA operational facilities. 

However, security requirements have changed from the initial 

response period and there may be opportunities to reduce costs by 

soliciting competitive proposals using a mix of armed and unarmed 

security personnel. 

Recommendations Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure appropriate awarding and costs 

of contracts are reasonable. 

Report Number GC-HQ-06-35 

Title: Cannibalization of Travel Trailers by Bechtel. 

Issued: April 2006. 

Abstract: This review focused on an allegation that Bechtel 

National, Inc. was cannibalizing travel trailers at its forward 

staging areas in Mississippi. Bechtel is one of FEMA's technical 

assistance contractors responsible for delivering and installing 

travel trailers in response to Hurricanes Katrina and Rita. 

Key Findings: FEMA officials told us that 51 trailers had been 

cannibalized at Bechtel forward staging areas. We visited two of 

the three staging areas and determined 36 cannibalized trailers, as 

well as other trailers that were not mission capable. 

Cannibalization was a way to make at least some of the damaged 

Status Report on Open Recommendations to DHS Components 

Page 206 
trailers mission capable to meet the needs of evacuees. However, 

both Federal Acquisition Regulations and the Bechtel contract 

require that Bechtel notify FEMA of any property received in a 

condition not suitable for its intended use. In addition, some of the 

deficient trailers may have been eligible under the manufacturer's 

warranty, but Bechtel's decision to cannibalize damaged trailers 

may have voided the manufacturer's warranty. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improved program management; 

ensuring best use of government resources and protection of 

government resources. 

Report Number GC-HQ-06-40 

Title: Review of FEMA Policy for Funding Public Assistance 

Administrative Costs. 

Issued: April 2006. 

Abstract: This review focused on FEMA awards of funds to cover 

grantee operations associated with the administration of public 

assistance grants. 

Key Findings: FEMA should initiate immediate action to correct 

weaknesses in awarding funds to cover grantee operations 

associated with the administration of public assistance grants. 

Currently, FEMA provides assistance in the form of an 

administrative allowance, as well as state management 

administrative grants to cover needs that are unmet by the 

allowance. However, there is a real potential for excess funding 

and a financial windfall for state grantees because the two fund 

sources cover essentially the same activities and no provisions 

exist for the state grantees to report or return unused funds granted 

under the allowance. 

Recommendation Summary and Status: As of December 31, 

2007, one of the four recommendations in this report was open. 

The component has responded by providing a corrective action 

Status Report on Open Recommendations to DHS Components 

Page 207 
plan implementing the remaining open recommendation. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensures proper accounting practices are 

followed. 

Report Number GC-HQ-06-41 

Title: Management Advisory Report on Contract HSFEHQ-06-C0024 to Provide Assistance to Eligible Evacuees in Need of 

Housing and Pharmaceuticals. 

Issued: June 2006. 

Abstract: This review focused on Katrina evacuee hotel invoices 

submitted by the American Red Cross to FEMA for reimbursement 

under the subject contract. The objectives of the review are to 

determine whether: (1) lodging rates were reasonable, allowable, 

and necessary; (2) evacuees were eligible to receive lodging; and 

(3) effective contracting practices were adhered. 

Key Findings: The American Red Cross identified unallowable 

charges it billed to FEMA for lodging its employees and 

volunteers. Only evacuee lodging expenses are allowable costs 

under the contract with the American Red Cross. The American 

Red Cross has identified $103,293 of such billings to date, and is 

continuing to identify additional unallowable billings. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure best use of government 

resources; protect government assets. 

Report Number GC-HQ-06-45 

Title: Improvements Needed in the Classification and Distribution 

of Hurricane Katrina Disaster Relief Costs. 

Status Report on Open Recommendations to DHS Components 

Page 208 
 

Issued: July 2006. 

Abstract: This review focused on procedures for classifying 

Hurricane Katrina disaster relief costs as part of ongoing oversight 

of Hurricane Katrina operations. The objective was to determine 

whether the classification of direct and administrative costs for 

Alabama, Louisiana, and Mississippi was reasonable and accurate. 

Key Findings: FEMA needs to improve its cost identification and 

classification. Because it did not classify costs properly, FEMA 

provided inaccurate information to managers, Congress, and the 

public on how taxpayer funds were spent. First, in Alabama, 

Louisiana, and Mississippi, FEMA charged direct costs to an 

administrative cost category, resulting in overstated administrative 

costs and understated direct costs. Second, FEMA charged costs to 

the Mississippi disaster that should have been distribution among 

the three states. 

Recommendation Summary and Status: As of December 31, 

2007, one of the two recommendations in this report was open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendation. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure proper accounting practices are 

followed. 

Report Number GC-LA-06-54 

Title: Interim Review of Hurricane Katrina Activities, St. Bernard 

Parish, Louisiana. 

Issued: September 2006. 

Abstract: This review focused on emergency protective services 

and other disaster costs associated with Hurricane Katrina 

activities for St. Bernard Parish, LA. The objective of the review 

was to determine whether the Parish was accounting properly for 

disaster-related costs, and whether such costs were eligible for 

funding under FEMA’s Public Assistance program. 

Key Findings: The Parish's management of its disaster activities 

was deficient in three principal areas: (1) the accounting system 

did not allocate costs properly or document cost eligibility; (2) the 

Status Report on Open Recommendations to DHS Components 

Page 209 
Parish did not comply with federal contracting procedures; and (3) 

the Parish did not maintain accountability for capital asset 

purchases. 

Recommendation Summary and Status: As of December 31, 

2007, four of the seven recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $3,736,032. 

Non-Monetary Benefits: N/A 

Report Number GC-MS-06-25 

Title: Review of Hurricane Katrina Activities, City of Biloxi, 

Mississippi. 

Issued: March 2006. 

Abstract: This review focused on emergency services and debris 

removal costs associated with Hurricane Katrina activities for the 

City of Biloxi, MS. The objective of the review was to determine 

whether the city was properly accounting for disaster related costs 

and whether such costs were eligible for funding under FEMA’s 

disaster assistance programs. 

Key Findings: The city accounted for funds on a project-byproject basis consistent with federal regulations for large projects. 

Additionally, project expenditures were supported by invoices, 

cancelled checks, and other source documentation. However, 

FEMA awards and the city records included $1.9 million for debris 

removal from federal aid roads that are the responsibility of the 

Federal Highway Administration (FHA). According to 44 CFR, 

FEMA cannot pay for the cost of activities that are the 

responsibility of another federal agency. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Status Report on Open Recommendations to DHS Components 

Page 210 
Estimated Cost Savings: $1,900,000. 

Non-Monetary Benefits: N/A 

Report Number GC-MS-06-29 

Title: Review of FEMA Contracts Awarded by Contracting 

Officers at the Jackson, Mississippi Joint Field Office. 

Issued: March 2006. 

Abstract: This review focused on contracts awarded by FEMA 

contracting officers at the Jackson, MS Joint Field Office (JFO) to 

determine whether the FEMA contracting officers complied with 

Title 48 of the Federal Code of Regulations, also known as the 

FAR, in selection of contractors for government services and 

products. 

Key Findings: FEMA contracting officers at the Jackson, MS JFO 

generally complied with the FAR. However, in one instance, a 

$200,000 sole source contract for printing services was awarded 

without the required justification. Controls to ensure the most 

beneficial price for government printing services were 

circumvented. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. It is unknown 

whether the recommendation has been implemented. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure best use of government 

resources. 

Report Number GC-MS-06-36 

Title: Review of Hurricane Katrina Activities, City of Wiggins, 

Mississippi. 

Issued: April 2006. 

Abstract: This review focused on debris removal costs associated 

with Hurricane Katrina activities for the City of Wiggins, 

Mississippi. The objective of the review was to determine whether 

the city was properly accounting for disaster related costs and 

Status Report on Open Recommendations to DHS Components 

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whether such costs were eligible for funding under FEMA's 

disaster assistance program. 

Key Findings: The city accounted for funds on a project-byproject basis consistent with federal regulation for large projects, 

44 CFR§206.205. Additionally, expenditures were supported by 

checks, invoices, and other source documents. Also, the city's 

contracts for debris removal activities were competitively awarded 

and generally complied with federal regulation 44 CFR§13.36. 

However, the city did not take action to ensure that it obtained the 

best price for debris contract monitors. Rather than attempt to 

negotiate a lower price for debris monitoring, the city paid the firm 

the rates in the existing contract. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendation. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure best use of government 

resources; protect government assets. 

Report Number GC-MS-06-37 

Title: Review of Hurricane Katrina Activities, Dixie Electric 

Power Association. 

Issued: April 2006. 

Abstract: This review focused on emergency services and debris 

removal costs associated with Hurricane Katrina for the Dixie 

Electric Power Association. The objective of the review was to 

determine whether the association was properly accounting for 

disaster-related costs and whether such costs were eligible for 

funding under FEMA's disaster assistance programs. 

Key Findings: The association accounted for funds on a projectby-project basis consistent with federal regulation for large 

projects 44 CFR§206.205. Additionally, expenditures were 

supported by checks, invoices, and other source documents. 

However, for six large projects, the association's grant 

expenditures included $207,068 of ineligible overtime salary 

Status Report on Open Recommendations to DHS Components 

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($118,089) and fringe benefit ($88,979) costs for association 

managers and supervisors. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. It is unknown 

whether the recommendation has been implemented. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: $ 207,068. 

Non-Monetary Benefits: N/A 

Report Number GC-MS-06-47 

Title: Review of Hurricane Katrina Activities Pearl River County, 

MS. 

Issued: August 2006. 

Abstract: This review focused on debris removal costs associated 

with Hurricane Katrina activities for Pearl River County, 

Mississippi. The objective of the review was to determine whether 

the county was properly accounting for disaster-related costs and 

whether such costs were eligible for funding under FEMA’s 

disaster assistance program. 

Key Findings: The county accounted for funds on a project-byproject basis consistent with federal regulation for large projects, 

44 CFR§206.205. Additionally, expenditures were supported by 

checks, invoices, and other source documents. Also the county's 

contracts for debris removal activities were competitively awarded 

and generally complied with federal regulation 44 CFR§13.36. 

However, the county did not take action to ensure that it obtained 

the best price for debris contract monitors. The county elected to 

retain an engineering firm, with whom it had an existing contract 

relationship, to monitor the activities of debris contractors. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendation. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure best use of government 

resources; protect government assets. 

Status Report on Open Recommendations to DHS Components 

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Report Number GC-MS-06-48 

Title: Review of Hurricane Katrina Activities Stone County, 

Mississippi. 

Issued: August 2006. 

Abstract: This review focused on debris removal costs associated 

with Hurricane Katrina for Stone County, Mississippi. The 

objective of the review was to determine whether the county was 

properly accounting for disaster-related costs and whether such 

costs were eligible for funding under disaster assistance programs. 

Key Findings: The county accounted for funds on a project-byproject basis consistent with federal regulation for large projects, 

44 CFR§206.205. Additionally, expenditures were supported by 

checks, invoices, and other source documents. Also, the county's 

contracts for debris removal activities were generally awarded 

according to federal procurement regulations 44 CFR§13.36. 

However, the county did not ensure that it obtained the best price 

for debris contract monitors. The county elected to retain an 

engineering firm, with whom it had an existing contract, to monitor 

the activities of debris contractors. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendation. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure best use of government 

resources; protect government assets. 

Report Number GC-MS-06-55 

Title: Review of Hurricane Katrina Activities City of Long Beach, 

Mississippi. 

Issued: September 2006. 

Abstract: This review focused on emergency services and debris 

removal costs associated with Hurricane Katrina activities for the 

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City of Long Beach, Mississippi. The objective of the review was 

to determine whether the city was properly accounting for disasterrelated costs and whether such costs were eligible for funding 

under FEMA's disaster assistance programs. 

Key Findings: The city accounted for finds on a project-by-project 

basis consistent with federal regulations for large projects, 44 

CFR§ 5 206.205. Additionally, it supported expenditures with 

checks, invoices, and other source documentation. Also, the city's 

contracts for debris removal activities were generally awarded 

according to federal procurement regulations 44 CFR§13.36. The 

city, however, did not ensure that it obtained the best price for 

debris contract monitors. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: Pending. 

Non-Monetary Benefits: Ensure best use of government 

resources; protect government assets. 

Report Number GC-TX-06-26 

Title: Review of Hurricane Katrina Activities City of San Antonio, 

Texas. 

Issued: March 2006. 

Abstract: The review focused on the emergency sheltering costs 

associated with Hurricane Katrina activities for the City of San 

Antonio, Texas. The objective of the review was to determine 

whether the city was properly accounting for disaster related costs 

and whether such costs were eligible for funding under FEMA’s 

disaster assistance programs. 

Key Findings: Except for control weaknesses related to the $2.24 

million paid to apartment complexes the city had an effective 

system of accounting for and ensuring the appropriate use of 

disaster grant funds. The control weaknesses resulted from the 

city's not verifying the accuracy of bills received from apartment 

complexes housing Hurricane Katrina evacuees. Additionally, the 

Status Report on Open Recommendations to DHS Components 

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city had not organized apartment lease agreements in a manner to 

facilitate such verifications. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. We 

received verification of implementation in 2008 and the 

recommendations have been closed. 

Estimated Cost Savings: $2,240,000. 

Non-Monetary Benefits: N/A 

 Report Number M04-BCBP-LAX-07060 

Title: Customs and Border Protection, Los Angeles International 

Airport. 

Issued: October 2004. 

Abstract: We received information alleging that funds in the 

amounts of $10,000 and $15,000 was discovered missing from the 

CBP safe at the Tom Bradley International Terminal, Los Angeles 

International Airport, California. The funds were inventoried on 

multi-copy property receipts, placed into security pouches with a 

copy of the receipts, secured with numbered security seals, and 

placed in the CBP safe. 

Key Findings: The investigation revealed that CBP has a policy 

for processing valuables held and inventoried while 

aliens/individuals are detained. The policy requires the 

maintenance of a log to record the placement of the items in the 

safe. However, logs are not standardized, maintained consistently, 

accurately or securely, and parts of the logs have been discovered 

missing. The local policy requires an audit of the log and contents 

of the safe at the beginning of each shift. However, the audits 

were not performed; thereby the thefts went undetected for an 

unspecified period of time. Additionally, the CBP safe was left 

open for undetermined periods of time allowing all CBP 

employees access. Finally, CBP management does not know the 

number of CBP employees that have the safe combination. 

Recommendation Summary and Status: As of December 31, 

2007, the eight recommendations in this report were open. The 

component has received a Management Implication Report. Upon 

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completion and verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Complete standardization of CBP safe 

security procedures at the Los Angeles International Airport, 

California. 

Report Number M05-BICE-ELC-05480 

Title: Lack of Passport Accountability, Department of Homeland 

Security, U.S. Immigrations and Customs Enforcement, El Centro 

Service Processing Center. 

Issued: March 2005. 

Abstract: We received information regarding the misplacement of 

an official government passport by personnel at the DHS ICE El 

Centro Service Processing Center, CA. These passports are used 

by ICE Immigration Enforcement Agents to escort detainees to 

their home countries after a formal order of deportation has been 

issued. Since June 2004, on two separate occasions, five passports 

have been identified as missing. Four of the passports have been 

located, but one is still missing. 

Key Findings: The investigation revealed a number of passport 

security deficiencies. The current security procedures are 

inadequate, inefficient, and leave opportunities for loss. The 

current standard operating procedure does not address certain 

critical elements and is not known by most employees at the 

center. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. The 

component has received a Management Implication Report. Upon 

completion and verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Increased security procedures for storing 

Official Government Passports at the DHS ICE El Centro Service 

Processing Center, California. 

Status Report on Open Recommendations to DHS Components 

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Report Number M05-BICE-LAX-00125 

Title: Mira Loma Detention Center, Detention and Removal 

Operations, U.S. Immigration and Customs Enforcement. 

Issued: May 2005. 

Abstract: We received information regarding an alien who was 

allegedly deprived of his civil rights by an Immigration 

Enforcement Agent from the ICE, Detention and Removal 

Operations at the Mira Loma Detention Center, California. The 

alien alleged that he was physically and verbally assaulted by the 

agent who was incited by officers of the Los Angeles County 

Sheriff Department. The alien further alleged that he was being 

racially profiled by the Los Angeles County Sheriff Department. 

Key Findings: The Mira Loma Detention Center is owned and 

fully staffed by the Los Angeles County Sheriff Department. The 

ICE, Detention and Removal Operations, Los Angeles, contracted 

with the center in 1997 to house and support operations involving 

detention of aliens in the Los Angeles/Orange County areas. 

Throughout the investigation the Los Angeles County Sheriff 

Department refused to provide, without a subpoena, full and 

complete documentation of an internal investigation it had 

conducted of the alleged event. The refusal by the Los Angeles 

County Sherriff Department hindered the conduct of the 

investigation, its timeliness, and possibly, its outcome. 

Recommendation Summary and Status: As of December 31, 

2007, the one recommendation in this report was open. The 

component has received a Management Implication Report. Upon 

completion and verification of implementation, the 

recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: An improved contract between ICE, 

Detention and Removal Operations, and the Los Angeles County 

Sheriff Department for use of facilities at the Mira Loma Detention 

Center, California. 

Report Number M05-BICE-TUC-07713 

Title: Unsafe Conveyance Allowing for Prisoner Escape. 

Issued: March 2005. 

Status Report on Open Recommendations to DHS Components 

Page 218 
Abstract: Our Tucson Field Office received information regarding 

circumstances surrounding the escape of three undocumented alien 

prisoners from the custody of ICE, Detention and Removal, 

Tucson, Arizona, while be transported on a DRO bus. 

Key Findings: The investigation revealed that certain 

modifications made to buses used by ICE Detention and Removal 

Operations to transport undocumented alien prisoners have 

facilitated prisoner escapes and created a safety concern for the 

officers manning the buses. It was discovered that the process of 

retrofitting the buses to accommodate rooftop air conditioning 

systems required modifications to the interior cage doors that, in 

turn, rendered the doors less secure. 

Recommendation Summary and Status: As of December 31, 

2007, the four recommendations in this report were open. The 

component has received a Management Implication Report. Upon 

completion and verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Secured transportation of undocumented 

alien prisoners in the custody of ICE Detention and Removal 

Operations. 

Report Number M05-CBP-LAR-12693 

Title: Lack of CBP Policy Regarding Detainee Property. 

Issued: May 2006. 

Abstract: We received information regarding an undocumented 

immigrant whom was missing personal property for which there 

was a receipt. 

Key Findings: The investigation revealed that CBP did not have a 

policy to dictate the record keeping requirements for maintaining 

custody of undocumented immigrant’s property when seized by 

CBP. Further, it was determined that CBP did not have a policy to 

outline the standard operating procedure for the disposal of the 

undocumented immigrant’s property. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. The Report. 

Status Report on Open Recommendations to DHS Components 

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Upon completion and verification of implementation, the 

recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Formulation of proper procedures to 

inventory, account, and properly dispose of undocumented 

immigrant's property. 

Report Number M05-CBP-MIA-11844 

Report Title: Lack of Control System for CBP Container Seals at 

the Port of Miami. 

Issued: October 2005. 

Abstract: Our Miami Field Office received information regarding 

allegations of a non-DHS employee was attempting to facilitate the 

illegal sale of CBP container seals obtained form the Port of 

Miami, Florida. 

Key Findings: The investigation revealed that the CBP container 

seals used at the Port of Miami to indicate containers have been 

inspected and cleared by CBP inspectors are stored and issued to 

CBP employees without the use of an adequate control system. A 

CBP inspector stationed at the Port of Miami removed several CBP 

container seals from the post of duty and lost control of them at a 

personal residence. The spouse, a non-DHS employee, retrieved 

the CBP container seals and attempted to illegally sell them to a 

DHS special agent acting in an undercover capacity. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. The 

component has received a Management Implication Report. Upon 

completion and verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Establishment of adequate control 

system for CBP container seals. 

Report Number M06-FEMA-HOU-22692 

Title: Need Improvements to the FEMA Telephone Registration 

Intake Script and FEMA Form 90-69B, Declaration and Release. 

Status Report on Open Recommendations to DHS Components 

Page 220 
Issued: November 2006. 

Abstract: We received information that an alien nonimmigrant 

student visa holder, category F1, had received disaster benefits 

from FEMA. For disaster benefit purposes, F1 visa holders are not 

Qualified Aliens and are ineligible for such benefits. 

Key Findings: The investigation revealed that at least 44 foreign 

nonimmigrant visa-holders in Beaumont, Texas, received disaster 

benefits from FEMA to which they were not entitled. A 

nonimmigrant visa holder is not a Qualified Alien as defined by 

FEMA, and is therefore ineligible for disaster benefits. The 

investigation further disclosed that FEMA’s telephone registration 

procedures do not incorporate provisions to identify and screen out 

ineligible aliens, and the Form 90-69B does not properly define the 

term Qualified Alien. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. The 

component has received a Management Implication Report. Upon 

completion and verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A. 

Non-Monetary Benefits: Assurance that F1 visa holders do not 

receive disaster benefits from FEMA. 

Report Number M06-CBP-ELC-18604 

Title: Techniques and Training Methods for Subduing and 

Restraining Combative Detainees. 

Issued: April 2007. 

Abstract: Our El Centro Resident Office received information 

regarding the in-custody death of a United States Citizen at the 

CBP Calexico Port of Entry, California. The citizen was 

encountered at the primary vehicle inspection lane, and became 

combative and aggressive toward CBP officers. The citizen was 

subdued by a large group of CBP officers and restrained in a hogtie 

position. Within one to two minutes of being hogtied, the citizen 

lost consciousness. Emergency personnel were summoned and 

transported the citizen to a nearby hospital. The citizen was 

pronounced dead shortly after arrival. Subsequent autopsy results 

Status Report on Open Recommendations to DHS Components 

Page 221 
indicated that the citizen died of cardiac arrest caused by acute 

ethanol and methamphetamine intoxication with excited delirium 

needing restraint. 

Key Findings: The investigation revealed that DHS has no 

definitive policy regarding hogtying at FLETC, nor is hogtying 

addressed in training received by CBP officers. The investigation 

further identified a deficiency in the training received by field 

personnel regarding the identification of drug abuse symptoms and 

the proper response. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. The 

component has received a Management Implication Report. Upon 

completion and verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Development of guidance to CBP 

officers regarding the use of hogtying techniques. 

Report Number M06-CBP-SND-19040 

Title: Suggested Modifications to TECS. 

Issued: November 2006. 

Abstract: We received information concerning allegations of a 

CBP officer at the San Diego Ports of Entry, California, was 

assisting a resident alien in smuggling undocumented aliens into 

the United States from Mexico. This investigation was conducted 

jointly with the Federal Bureau of Investigation, Department of 

Justice, and members of the Border Corruption Task Force. 

Key Findings: The investigation revealed the CBP officer would 

communicate with the alien smugglers via cellular telephone and 

pager. A date, time, and traffic lane to approach would be 

provided by the CBP officer 15 minutes before the shift began. 

Upon approach, the CBP officer would turn off the automatic 

license plate reader in the traffic lane. With the lane reader off, 

none of the license plates on vehicles entering from Mexico into 

the United States could be recorded in the Treasury Enforcement 

Communications System (TECS). 

Status Report on Open Recommendations to DHS Components 

Page 222 
Recommendation Summary and Status: As of December 31, 

2007, the four recommendations in this report were open. The 

component has received a Management Implication Report. Upon 

completion and verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Assurance that CBP officers at ports of 

entry record all license plate information into TECS. 

Report Number M08-OGPO-MIA-00379 

Title: UASI Nonprofit Security Grant Program. 

Issued: December 2007. 

Abstract: Our Miami Field Office received information regarding 

an allegation that an organization and two affiliated individuals, 

allegedly with links to terrorism, had received a DHS grant funds 

as an At-Risk Nonprofit. 

Key Findings: The investigation revealed that organizations and 

entities that apply for grants under the Urban Area Security 

Initiative (UASI), Nonprofit Security Grant Program, did not 

undergo any examination by law enforcement entities prior to 

issuance of award monies. Particularly, these organizations were 

not scrutinized using law enforcement databases to determine 

whether any derogatory information is revealed, which might halt 

the approval of some grants. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. The 

component has received a Management Implication Report. Upon 

completion and verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Assurance that organizations and entities 

with links to terrorism do not receive federal grant funds. 

Report Number OIG-04-01 

Title: Automated Commercial Environment Secure Data Web 

Portal: Quality of Deliverables Can Be Improved. 

Status Report on Open Recommendations to DHS Components 

Page 223 
Issued: November 2003. 

Abstract: We conducted an audit of U.S. Customs and Border 

Protection’s (CBP) Automated Commercial Environment (ACE) 

secure data web portal. ACE will allow the private sector trade 

community to submit data meeting all federal requirements for 

cargo entering and leaving the U.S., including data used for 

targeting cargo for inspection, revenue collection, and trade 

statistics. In the first of three reports, we reported on the quality of 

deliverables, called “releases,” received from the prime contractor, 

a consortium headed by IBM Global Services. Some of the initial 

deliverables did not meet all requirements and were accepted with 

conditions by legacy Customs to allow the contract to continue as 

scheduled. Release 2 was to provide a working system accessible 

to internal CBP account managers and 41 trade companies, and 

problems were being encountered in meeting some of the 

requirements. Because Release 2 was the foundation for all further 

ACE development efforts, we recommended the release not be 

accepted for delivery until it is complete and meets all contract 

requirements. 

Key Findings: We determined that a subcontractor providing 

technical support to the consortium was submitting activity and 

progress reports with insufficient detail to identify important issues 

for action, including recommended solutions and alternatives. We 

recommended that the reports be improved. 

Recommendation Summary and Status: As of December 31, 

2007, one of the two recommendations in this report was open. It 

is unknown whether the recommendation has been implemented. 

Upon verification of implementation, the recommendation will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Better information to improve the 

quality of contract deliverables for a critical $3 billion contract. 

Report Number OIG-04-08 

Title: Background Checks for Federal Passenger and Baggage 

Screeners at Airports. 

Issued: January 2004. 

Status Report on Open Recommendations to DHS Components 

Page 224 
Abstract: The Aviation and Transportation Security Act of 2001 

directed the TSA to hire airline passenger and baggage screeners 

by November 19 and December 31, 2002, respectively. The law 

requires that federal screeners undergo a background investigation, 

including a criminal history records check and a review of 

available law enforcement databases and records of other U.S. 

governmental and international agencies. 

Key Findings: TSA met the hiring deadlines, employing 

approximately 55,600 screeners, but, as of June 2003, background 

checks for more than half of the screener pool were incomplete. 

TSA did not maintain control over the quantity, quality, or 

timeliness of background check documentation and processing. 

TSA’s personnel security office did not: (1) develop a 

comprehensive plan, including screener position risk designations, 

to administer the background checks effectively; (2) have 

sufficient staff to meet workload demands; (3) provide substantive 

oversight of the contractors’ performance; or, (4) develop an 

adequate information tracking system to manage the process. As a 

result, TSA allowed some screeners to work without first 

completing a criminal history. 

Recommendation Summary and Status: As of December 31, 

2007, one of the 12 recommendations in this report was open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendation. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improved ability for TSA to ensure 

timely background checks for airport screeners. 

Report Number OIG-04-12 

Title: Federal Emergency Management Agency’s Acquisition 

Workforce. 

Issued: March 2004. 

Abstract: FEMA’s mission was to reduce the loss of life and 

property and protect our institutions from all hazards. In support 

of this mission, FEMA processed more than 2,600 procurement 

actions for $429 million during Fiscal Year (FY) 2002. In March 

2003, FEMA became part of DHS. 

Status Report on Open Recommendations to DHS Components 

Page 225 
Key Findings: We audited FEMA’s management of its acquisition 

workforce and concluded that FEMA did not devote sufficient 

attention or resources to maintain its acquisition files and policies 

or managing its acquisition workforce. Numerous deficiencies in 

FEMA’s record keeping prevented us from performing a thorough 

analysis of acquisition workforce capability and workload 

management or determining whether acquisition personnel met 

training, education, and experience requirements. Also, it was not 

possible to evaluate workload management; however, there were 

indications that FEMA needs to manage workload more 

effectively. The absence of capability and performance 

information in employee files, and the absence of operational 

reviews indicated that managers might not have the information 

needed to manage workload. 

Recommendation Summary and Status: As of December 31, 

2007, one of the four recommendations in this report was open. It 

is unknown whether the recommendation has been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure FEMA devotes sufficient 

attention or resources to maintaining and updating its acquisition 

files and policies or managing its acquisition workforce. 

Report Number OIG-04-15 

Title: Distributing and Spending “First Responder” Grant Funds. 

Issued: March 2004. 

Abstract: Spurred by the attacks of September 11, 2001, 

Congress, state and local politicians, “first responders,” and the 

general public have become more aware of the need to increase 

preparedness against terrorist incidents. Recipients of 

preparedness funds have complained that the funds are being 

distributed too slowly. We conducted an audit to determine 

whether first responder funds were being distributed and spent in a 

timely fashion, and, if not, the reasons for the delay. 

Key Findings: States, localities, and first responder organizations 

have been slow to receive and spend Office for Domestic 

Preparedness (ODP) first responder grant funds. 

Status Report on Open Recommendations to DHS Components 

Page 226 
In some instances, states and local jurisdictions had delayed 

spending funds pending the development of detailed spending 

plans, believing that spending the funds wisely was more important 

than spending them immediately. Numerous other reasons delayed 

spending. While some of the delays are unavoidable, others can be 

reduced. ODP’s application process was not a major reason for 

delays. Some state officials praised ODP and believed that ODP 

processed grant applications in a timely manner. 

Recommendation Summary and Status: As of December 31, 

2007, three of the seven recommendations in this report were open. 

It is unknown whether the recommendations have been 

implemented. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure development of federal 

guidelines for first responder capabilities, equipment, training, and 

exercises. 

Report Number OIG-04-20 

Title: AMOC Needs to Improve Written Guidelines For Providing 

Assistance to Other Agencies. 

Issued: March 2004. 

Abstract: We initiated an audit of the Air and Marine Operations 

Centers (AMOC) in response to congressional concerns regarding 

assistance AMOC provided to the Texas Department of Public 

Safety (DPS) in locating a missing aircraft with Texas state 

legislators on board. AMOC is a national interagency law 

enforcement facility using civil aviation and military sensor 

networks to support law enforcement and national defense 

operations throughout the Western Hemisphere. The audit 

assessed the propriety of AMOC’s guidelines for rendering 

assistance to federal, state, and local law enforcement agencies. 

Key Findings: We concluded that assistance rendered to the Texas 

DPS by AMOC was consistent with AMOC’s mission and policy 

of providing assistance to federal, state, and local law enforcement 

agencies. AMOC’s policy was to presume that any request from a 

law enforcement agency, whether law enforcement or 

humanitarian oriented, was valid and would not be denied when 

staffing and resources were available. We recommended 

Status Report on Open Recommendations to DHS Components 

Page 227 
corrective action for issues regarding AMOC’s procedures and 

operations 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Enhance productivity and effectiveness 

of AMOC personnel. 

Report Number OIG-04-22 

Title: Audit of the Automated Commercial Environment Secure 

Data Portal: Security Requirements Need To Be Implemented. 

Issued: May 2004. 

Abstract: The development of the ACE is a massive and 

multifaceted effort directly related to the success of the CBP 

mission. The goal of ACE is to create a single portal for all federal 

requirements for international cargo. This will benefit the trade 

community by providing a single web-based interface to make 

periodic payments, post transactions, and view statement records 

by account. The federal government will benefit from the creation 

of a common knowledge-based risk management system for joint 

enforcement targeting and intelligence development. 

Key Findings: We concluded that there were weaknesses in the 

basic security features. These basic security requirements need to 

be in place to have proper safeguards and reduce exposure to risks 

from individuals or groups with malicious intent. The goal of ACE 

is to allow the federal government to provide a “single window” on 

border cargo regulation to reduce the complexity, redundancy, and 

burden on the trade. The CBP plans for ACE to be a customeroriented, account-centric process that provides real-time access to 

internal and external revenue, sensitive law enforcement, and 

proprietary corporate information through a secure global channel 

for travel and trade. CBP agreed to have all basic system security 

requirements in place prior to continuing the project. 

Status Report on Open Recommendations to DHS Components 

Page 228 
Recommendation Summary and Status: As of December 31, 

2007, the one recommendation in this report was open. It is 

unknown whether the recommendation has been implemented. 

Upon verification of implementation, the recommendation will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure basic system security controls 

are in place. 

Report Number OIG-04-25 

Title: Passenger Processing Reengineering. 

Issued: March 2004. 

Abstract: One of the main aims of DHS is to keep track of people 

entering and leaving the U.S. This is necessary to prevent 

terrorism, narcotics smuggling, and illegal alien smuggling, and to 

enforce trade laws and collect revenue, all while facilitating 

international travel. Over the next five years, DHS will invest 

billions of dollars to modernize the passenger processes and 

systems inherited from the legacy bureaus. 

Key Findings: Efforts are being made to realign certain operations 

and systems within the newly created DHS. However, business 

processing reengineering for the overall federal passenger 

processing requirements was not conducted. Further, DHS did not 

have an overall modernization acquisition strategy for the legacy 

Customs, Immigration and Naturalization Services (INS), 

Transportation and Security Administration (TSA), and Animal 

and Plant Health Inspection Service systems related to passenger 

processing. An acquisition strategy based on a re-engineered 

vision of how DHS will process international travelers, in 

alignment with the enterprise architecture, should result in better 

and more definitive contract requirements. This would increase 

the probability of achieving mission requirements while reducing 

cost. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Status Report on Open Recommendations to DHS Components 

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Non-Monetary Benefits: Ensure system developed meets user 

requirements. 

Report Number OIG-04-26 

Title: An Evaluation of the Security Implications of the Visa 

Waiver Program. 

Issued: April 2004. 

Abstract: The Visa Waiver Program (VWP) enables citizens of 

27 countries to travel to the United States for tourism or business 

for 90 days or less without obtaining a visa. CBP needs to 

strengthen and improve VWP performance in significant areas. 

Since the dissolution of the INS, the VWP has had a series of 

acting managers and responsibility for the program has been 

diffused among DHS components. 

Key Findings: At the time of our review, responsibility for the 

VWP program was not clear to many within DHS or other federal 

agencies. This ambiguity, coupled with funding issues, threatened 

to render CBP delinquent in its conduct of mandatory country 

reviews of each VWP-designated country every two years. In 

addition, lost and stolen passports (LASP) constitute VWP’s most 

serious security problem. CBP has not thoroughly checked LASP 

against U.S. entry and exit information to determine whether the 

passports have been used to enter the United States. Collection of 

LASP data from VWP governments is not proactive or uniform, 

nor is the data disseminated in an organized fashion. Further, 

LASP problems are complicated by the absence of international 

standardization in passport numbering systems that can result in a 

failure to identify male fide travelers using stolen VWP passports. 

Recommendation Summary and Status: As of December 31, 

2007, two of the 14 recommendations in this report were open. 

We received verification in 2008 of implementation and the 

recommendations have been closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Increased clarity of responsibilities for 

CBP, better documentation on individuals entering and exiting the 

United States, and enhanced awareness of the VWP 

internationally. 

Status Report on Open Recommendations to DHS Components 

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Report Number OIG-04-37 Classified 

Title: Audit of Passenger and Baggage Screening Procedures at 

Domestic Airports. 

Issued: September 2004. 

This report is Classified. There is one open recommendation in 

this report. Upon request, additional information will be provided 

to qualified recipients. 

Report Number OIG-04-44 

Title: Evaluation of TSA’s Contract for Installation and 

Maintenance of Explosive Detection Equipment at United States 

Airports. 

Issued: September 2004. 

Abstract: As part of its review of the federalization of airport 

security screeners and the management of major DHS 

procurements, we reviewed DHS’ contract with the Boeing Service 

Company. Issues arose as to whether the contract was properly 

administered as a cost-plus-award-fee-contract and whether the 

level of profits paid to Boeing was reasonable. 

Key Findings: We determined that until December 2003, TSA 

paid contract fees based on a percentage of total invoiced costs, 

which had the effect of creating a cost-plus-a-percentage-of-cost 

type contract. This type of contract is prohibited in the federal 

government. The contract did not contain an award fee 

determination plan to evaluate the contractor’s performance until 

December 2003, eighteen months after contract award, and it 

included cost increases unrelated to approved scope changes in the 

calculation of the award fee pool. Through December 2003, TSA 

had paid more than $44 million in provisional award fees without 

any evaluation of the contractor’s performance. The profit paid to 

the contractor was disproportionately high when compared to the 

contractor’s cost and risk and compared to what other agencies 

allow as profit under such contracts. Based on these factors, we 

concluded that TSA paid Boeing at least $49 million in excess 

profit. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. It is 

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unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improve contract reliability and 

appropriateness for TSA. 

Report Number OIG-04-45 

Title: Evaluation of the Transportation Security Administration’s 

Screener Training and Methods of Testing. 

Issued: September 2004. 

Abstract: Steps taken by the TSA to update, modify, and improve 

the training and testing of security screeners incrementally 

improved basic screener training. TSA’s December 2003 revisions 

to the passenger and checked baggage basic training aligned the 

course materials with TSA’s latest standard operating procedures, 

presented detailed and technically accurate information, and 

addressed many instructional topics in sufficient depth. 

Furthermore, TSA revised and eliminated repetitive and simplistic 

test questions that we reported previously (ISP-02-03, August 

2003). 

Key Findings: The curriculum and test revisions were not 

supported by a systematic or comprehensive instructional systems 

design process and, as a result, were incomplete. Classroom and 

on-the-job training could have benefited from more thorough 

advance planning and analysis to select course content and frame 

the curriculum. Test design and administration for the basic 

classroom and on-the-job-training require greater standardization 

and validation. For recurrent training, TSA made significant 

improvements, setting a three-hour-per-week screener training 

requirement and distributing an array of training materials and 

tools to airports. TSA also recently completed its first annual 

screener re-certification testing. However, to maximize their 

benefit, both programs require further development. 

Recommendation Summary and Status: As of December 31, 

2007, 20 of the 22 recommendations in this report were open. The 

component has not provided a corrective action plan implementing 

the remaining open recommendations. We did not agree with the 

component on three of the open recommendations. Upon 

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verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Better training and testing of TSA 

screeners. 

Report Number OIG-04-47 

Title: Review of the TSA Passenger and Baggage Screening Pilot 

Program. 

Issued: September 2004. 

Abstract: The Aviation and Transportation Security Act of 2001 

(Public Law 107-71) required TSA to assume control of security 

screening at the nation’s airports and to implement a two-year 

private security screening pilot program designed to determine 

whether, with proper government supervision and controls, 

contract screening companies could attain or exceed the 

performance levels provided by TSA’s federal screener workforce. 

On October 10, 2002, TSA awarded four pilot program contracts 

covering five different airports. The pilot program began at the 

airports on November 19, 2002. 

Key Findings: TSA’s passenger and baggage screening pilot 

program has two primary weaknesses: (1) the hiring, staffing, and 

training of screeners remained either completely or partially under 

the control of TSA, which limited the opportunities for the pilot 

contractors to test new innovations and approaches in these areas; 

and (2) TSA did not have criteria for evaluating the performance of 

either the pilot program contractors or the federal screening 

workforce. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. We did 

not agree with the component on the open recommendations. We 

have requested additional documentation to verify full 

implementation. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure the hiring, staffing, and training 

of screeners is improved and development of criteria for evaluating 

Status Report on Open Recommendations to DHS Components 

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the performance of either the pilot program contractors or the 

federal screening workforce. 

Report Number OIG-05-18 

Title: Irregularities in the Development of the Transportation 

Security Operations Center. 

Issued: March 2005. 

Abstract: In May 2004, TSA’s Office of Internal Affairs and 

Program Review reported to us the results of its review of 

suspicious purchases made during the development and building of 

the Transportation Security Operations Center. In our follow-up 

inspection of the acquisition and procurement activities involved in 

the development of the center, we confirmed office’s 

determination that multiple violations of procurement policy and 

regulations had occurred. Inappropriate activities included the 

unauthorized expenditures of $500,000 for decorative artwork and 

plants; the deliberate splitting of purchases to exceed purchase card 

spending limits; the acquisition of extravagant kitchen appliances 

and excessive fitness center equipment; and the construction of 

offices that exceed TSA office size standards. 

Key Findings: We concluded that inadequate management 

controls left the project vulnerable to waste and abuse. The 

breakdown in the system was attributable largely to a self-imposed 

90-day deadline to complete the project as well as to the senior 

managers, who believed that full compliance with federal 

regulations and TSA rules governing procurements would impede 

meeting the deadline. Senior management’s not enforcing 

procurement regulations and policy created an environment that 

fostered improper or questionable purchases and construction 

decisions, as well as a disregard for the ethical duty of impartiality. 

Recommendation Summary and Status: As of December 31, 

2007, two of the three recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: TSA will be better positioned to avoid 

wasteful and abusive procurement actions. 

Status Report on Open Recommendations to DHS Components 

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Report Number OIG-05-20 

Title: FEMA’s Individuals and Households Program in MiamiDade County, Florida, for Hurricane Frances. 

Issued: May 2005. 

Abstract: We sought to determine whether FEMA had sufficient 

evidence to support the county’s eligibility for Individuals and 

Households Program (IHP) assistance and whether adequate 

program controls existed to ensure that funds were provided only 

to eligible applicants, for eligible expenses. The administration of 

the IHP has two key control points: (1) the disaster declaration and 

related amendment process, which is designed to assess damages 

and losses and determine and document the need for a major 

disaster declaration and FEMA assistance; and (2) the inspection 

of damages and verification of losses reported by individuals and 

households to determine whether the losses are disaster-related and 

eligible for FEMA assistance. 

Key Findings: Our review of the IHP in Miami-Dade disclosed 

shortcomings in both areas. FEMA designated Miami-Dade 

County eligible for the Individual Assistance program without a 

proper preliminary damage assessment. Funds provided for repairs 

and replacement of household room items were not based on actual 

disaster-related damages or losses. The verification of some 

personal property damages or losses were based on undocumented 

verbal representations. Guidance and criteria for replacing and 

repairing of automobiles and the reimbursement of expenses for 

funerals and other items were generally not in place. Some 

Expedited Rental Assistance awards were made to some applicants 

without reasonable assurance of eligibility. Further, FEMA’s 

oversight of inspections needs improvement. Specifically 

contractors were not required to review inspections prior to 

submission; edit checks for inspection errors were made after 

payment rather than before; and, no provisions existed for 

inspectors to recluse themselves from inspections that may have 

presented possible conflicts of interest. 

The policies, procedures, and guidelines used in Miami-Dade 

County for the IHP were used throughout the State of Florida, 

casting doubt about the appropriateness of IHP awards made to 

individuals and households in other counties of the state as a result 

of the four hurricanes, particularly those counties that had only 

marginal damage. Further, according to FEMA officials, most of 

Status Report on Open Recommendations to DHS Components 

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the procedures were used for disasters in other states making the 

conditions and recommendations broadly applicable to FEMA’s 

implementation of the IHP nationwide 

Recommendation Summary and Status: As of December 31, 

2007, the 16 recommendations in this report were open. We did 

not agree with the component on six of the open recommendations. 

It is unknown whether the 16 recommendations have been 

implemented. We have requested additional documentation to 

verify full implementation. Upon verification of implementation, 

the recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Establish sufficient evidence to support 

the county’s eligibility for IHP assistance and adequate program 

controls to ensure that funds were provided only to eligible 

applicants, for eligible expenses. 

Report Number OIG-05-21 

Title: Controls Over the Export of Chemical and Biological 

Commodities. 

Issued: June 2005. 

Abstract: The National Defense Authorization Act requires 

Inspector Generals to review the controls over the export of 

militarily sensitive technologies to countries and entities of 

concern. We evaluated CBP’s enforcement practices to determine 

whether they are in place and working effectively to prevent the 

illegal export of chemical and biological commodities. The review 

is part of a series of interagency reviews on the transfer of 

militarily sensitive technologies. 

Key Findings: CBP does not consistently document the location 

of licenses issued by the Department of State in its Automated 

Export System. Exporters physically lodge state licenses with 

CBP at the port where shipments are expected primarily to occur; 

however, exports may be made through any authorized U.S. port of 

exit. Such license information is necessary to determine whether 

an individual shipment is being made in compliance with the 

associated license conditions. When an exporter ships from a port 

where the state license is not lodged, it becomes difficult for 

enforcement personnel at the port of shipping to readily obtain 

license information. As a result, CBP’s ability to enforce 

Status Report on Open Recommendations to DHS Components 

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Department of State licensed exports in a timely and efficient 

manner is reduced. Also, CBP needs to improve its enforcement 

of license requirements for shipments that have been processed 

against commerce licenses. 

Recommendation Summary and Status: As of December 31, 

2007, one of the two recommendations in this report was open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendation. The 

response for this recommendation is due in 2008. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Effective and consistent administration 

of the CBP Outbound Program at all ports of exportation. 

Report Number OIG-05-23 

Title: Buy American Act Compliance. 

Issued: June 2003. 

Abstract: As directed by Congress in the FY 2005 Conference 

Report accompanying H.R. 4567, we audited DHS’ compliance 

with the Buy American Act (BAA) of 1933 (41 USC 10a-10d). We 

concluded that DHS and its organizational component procurement 

offices have sufficient policies and procedures to ensure 

compliance with BAA requirements. However, we were unable to 

fully validate compliance with BAA requirements because of 

DHS’ inability to identify conclusively all procurements subject to 

BAA requirements and the tight time constraints under which the 

audit had to be conducted. 

Key Findings: Neither the Federal Procurement Data System - 

Next Generation (FPDS-NG) nor the Homeland Security Contract 

Information System have the capability to collect data regarding 

the amounts and types of foreign end products being procured by 

DHS. While DHS organizational components identified 

acquisitions worth approximately $165 million involving foreign 

end products, these acquisitions do not represent the entire BAA 

universe at DHS. While DHS believes that acquisition of foreign 

end products occurs infrequently, system limitations make it 

difficult to determine the actual frequency of foreign acquisitions. 

Additionally, ICE incorrectly applied BAA evaluation factors 

during the source selection process for a major procurement of 

Status Report on Open Recommendations to DHS Components 

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pistols. Finally, automated contract writing systems that help 

ensure BAA compliance are not available at all procurement 

offices at this time. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure that DHS and its organizational 

component procurement offices have sufficient policies and 

procedures to ensure compliance with BAA requirements. 

Report Number OIG-05-26 

Title: Targeting Oceangoing Cargo Containers. 

Issued: July 2005. 

Abstract: In response to a congressional mandate in the United 

States Coast Guard and Maritime Transportation Act of 2004, we 

reviewed the Automated Targeting System (ATS) used by CBP for 

selecting ocean-going cargo containers for inspection. Our review 

also included an overview of oceangoing container supply chain 

security. 

Key Findings: We concluded that CBP could improve the 

effectiveness of the ATS by using of more complete and accurate 

shipping data and systematically analyzing container examination 

results to refine existing targeting rules and develop new rules. In 

addition, the examination statistics contained at the ports and CBP 

headquarters showed inconsistencies. Additionally, physical 

controls over containers selected for examination needed 

improvement. 

Recommendation Summary and Status: As of December 31, 

2007, one of the three recommendations in this report was open. It 

is unknown whether the recommendation has been implemented. 

Upon verification of implementation, the recommendation will be 

closed. 

Estimated Cost Savings: N/A 

Status Report on Open Recommendations to DHS Components 

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Non-Monetary Benefits: Allow management at the ports and at 

headquarter to make decisions using the same data reports. 

Report Number OIG-05-29 

Title: The Coast Guard’s Civilian Pay Budget Process. 

Issued: August 2005. 

Abstract: In response to a request from the Chairman of the House 

Subcommittee on Homeland Security, Committee on 

Appropriations, we engaged the independent accounting firm 

KPMG LLP (KPMG) to perform an audit of the United States 

Coast Guard’s (USCG) FY 2004 civilian pay expenses and related 

budget reprogramming requests. 

Key Findings: KPMG reported that USCG had not designed 

appropriate processes and internal controls for the development 

and execution of the civilian pay budget. As a result, USCG had 

difficulty supporting its FY 2004 reprogramming requests with 

respect to civilian pay. Prior to FY 2004, civilian pay was part of a 

much larger budget category that included military pay. 

Thereafter, civilian pay became its own budget category, with 

more visibility. KPMG made several recommendations to improve 

USCG’s budgeting process for civilian pay. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure USCG designs appropriate 

processes and internal controls for the development and execution 

of the civilian pay budget. 

Report Number OIG-05-30 

Title: Improved Security Required for U.S. Coast Guard 

Networks. 

Issued: August 2005. 

Status Report on Open Recommendations to DHS Components 

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Abstract: We audited the DHS security program and its 

organizational components to determine the effectiveness of 

controls implemented on selected wired-based sensitive but 

unclassified networks. Our audit included a review of applicable 

DHS and USCG security policies, procedures, and other 

appropriate documentation. In addition, we performed 

vulnerability assessments to evaluate the effectiveness of controls 

implemented on selected network devices. 

Key Findings: Security controls must be improved in order for 

USCG to provide adequate and effective security over its 

networks. Our vulnerability assessments identified security 

concerns resulting from inadequate password controls, missing 

critical patches, vulnerable network devices, and inconsistent 

configuration and patch management. These security concerns 

indicate increased potential for unauthorized access to USCG 

resources and data. Effective network management and security 

controls are needed in order to protect the confidentiality, integrity, 

and availability of sensitive information. 

Recommendation Summary and Status: As of December 31, 

2007, the six recommendations in this report were open. The 

component has sent a corrective action plan and implementation is 

pending. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improved USCG system security. 

Report Number OIG-05-37 

Title: Security Weaknesses Increase Risks to Critical United States 

Secret Service Database. 

Issued: September 2005. 

Abstract: We audited DHS and its organizational components’ 

security program to determine the security and integrity of select 

sensitive but unclassified mission critical databases. Our audit 

included reviews of access controls, change management, and 

continuity of operations policies and procedures. 

Key Findings: The USSS has not established adequate or effective 

database security controls for USSS Web (SSWeb). Although the 

USSS has developed and implemented many essential security 

Status Report on Open Recommendations to DHS Components 

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controls—including a process to ensure that system access is 

removed upon employee separation as well as a change 

management policy for implementing routine and emergency 

changes—additional work remains to implement the access 

controls, configuration management procedures, and continuity of 

operations safeguards necessary to protect sensitive SSWeb data 

effectively. The USSS has not implemented effective procedures 

for user administration; established a configuration management 

plan; or, developed and tested an IT contingency plan. In addition, 

vulnerabilities existed on an SSWeb database server related to 

access rights and password administration, configuration 

management, as well as other security measures. We made several 

recommendations to assist the USSS to secure SSWeb. 

In addition, to comply with the OMB’s FISMA reporting 

requirements, we evaluated the effectiveness of the USSS’s 

information security program and practices as implemented 

for SSWeb. The USSS has not yet fully aligned its security 

program with DHS’ overall policies or procedures. For example, a 

contingency plan has not been established and tested; security 

control costs have not been integrated into the life cycle of the 

system; and, system and database administrators have not obtained 

specialized security training. 

Recommendation Summary and Status: As of December 31, 

2007, four of the six recommendations in this report were open. 

The component has sent a corrective action plan and 

implementation is pending. Upon verification of implementation, 

the recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Enhanced protection of USSS 

information assets. 

Report Number OIG-05-42 

Title: Security Weaknesses Increase Risks to Critical United States 

Citizenship and Immigration Services Database. 

Issued: September 2005. 

Abstract: We audited USCIS’ security program to determine 

whether USCIS had implemented adequate and effective controls 

over sensitive data contained in its Central Index System. 

Status Report on Open Recommendations to DHS Components 

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Information contained in the Central Index System is used to assist 

in the enforcement of United States immigration laws. 

Key Findings: USCIS is in the process of building an IT Security 

Office and implementing security, privacy, systems development, 

and continuity of operations best practices. 

Recommendation Summary and Status: As of December 31, 

2007, three of the six recommendations in this report were open. 

The component has sent a corrective action plan and 

implementation is pending. Upon verification of implementation, 

the recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improved system security. 

Report Number OIG-05-43 

Title: Security Weaknesses Increase Risks to Critical Emergency 

Preparedness and Response Database. 

Issued: September 2005. 

Abstract: We audited the DHS and its organizational components’ 

security program to determine whether Emergency Preparedness 

and Response (EP&R) had implemented adequate and effective 

controls over sensitive data contained in its NEMIS. 

Key Findings: EP&R has not established adequate or effective 

database security controls for NEMIS. EP&R has developed and 

implemented many essential security controls for the NEMIS 

system, including the establishment of a change management 

process and the development of a NEMIS IT contingency plan. 

However, additional work remains to implement the access 

controls and continuity of operations safeguards necessary to 

protect sensitive NEMIS data properly. EP&R has not (1) 

implemented effective procedures for granting, monitoring, and 

removing user access; or (2) conducted NEMIS IT contingency 

training or testing. In addition, vulnerabilities existed on NEMIS 

servers related to access rights and password administration, 

configuration management, as well as other security measures. 

In addition, to comply with the OMB’s FISMA reporting 

requirements, we evaluated the effectiveness of EP&R’s 

information security program and practices as implemented for 

Status Report on Open Recommendations to DHS Components 

Page 242 
NEMIS. EP&R has not aligned fully its security program with 

DHS’ overall policies, procedures, or practices. For example, 

security controls had not been tested in over a year; a contingency 

plan has not been tested; security control costs have not been 

integrated into the life cycle of the system; and, system and 

database administrators have not obtained specialized security 

training. 

Recommendation Summary and Status: As of December 31, 

2007, the four recommendations in this report were open. The 

component has sent a corrective action plan and implementation is 

pending. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Enhanced protection of information 

assets. 

Report Number OIG-05-44 

Title: Challenges in FEMA’s Flood Map Modernization Program. 

Issued: September 2005. 

Abstract: Floods are among the most frequent and costly of all 

natural disasters and have great impact in terms of economic and 

human losses each year. Since 1978, FEMA has been charged 

with assisting communities by producing flood maps that detail 

areas at risk; identify where flood insurance is needed; and, help 

limit construction within flood zones. However, the majority of 

FEMA’s maps are outdated and in unalterable paper format. In 

response to demands for more accurate mapping products, FEMA 

has embarked on a six year, $1.475 billion program to update and 

digitize the nation’s flood maps. We conducted an audit to assess 

FEMA’s management approach; coordination with federal, state, 

and local entities; and, acquisition and use of technology to meet 

map modernization program objectives. 

Key Findings: We determined that while FEMA is making 

progress in map modernization, a number of significant challenges 

remain. Specifically, FEMA has developed a plan that outlines the 

priorities, resources, and standards for accomplishing map 

modernization in communities across the U.S. However, because 

of budget limitations, FEMA’s plan does not reflect user or 

funding needs. Also, the plan does not provide guidance on how 

Status Report on Open Recommendations to DHS Components 

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new mapping standards will be achieved. Due to these 

deficiencies, the plan discourages stakeholder buy-in and may not 

help FEMA meet its map modernization schedule and quality 

goals. 

Further, FEMA has enhanced its efforts to partner and 

communicate with its mapping stakeholders, but the agency has 

not maximized the benefits possible through these relationships. 

Additionally, as part of its map modernization efforts, FEMA is 

developing a web-based technology platform and tools to support 

efficient production and sharing of digital maps. However, 

FEMA’s IT development approach has limited program progress; 

unclear contractor expectations; underestimation of program scope 

and complexity; and, poorly defined requirements, which have 

resulted in significant system acquisition delays and cost overruns. 

Recommendation Summary and Status: As of December 31, 

2007, six of the eight recommendations in this report were open. 

The component has sent a corrective action plan and 

implementation is pending. Upon verification of implementation, 

all recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improve Security and Controls on DHS 

Financial Systems. 

Report Number OIG-05-45 

Title: DHS' Responsibilities for Juvenile Aliens. 

Issued: September 2005. 

Abstract: We reviewed the effectiveness of the coordination 

between CBP and ICE after CBP apprehends and initially holds 

juvenile aliens. Our review included the process by which CBP 

informs the ICE DRO that a juvenile alien was apprehended, the 

process for transferring the juvenile alien to ICE DRO custody, 

and the effectiveness of the current system for transferring care and 

custody of unaccompanied juvenile aliens to the Department of 

Health and Human Services. Finally, we assessed the progress of 

relevant DHS components in implementing three open 

recommendations from a prior Department of Justice OIG report. 

Key Findings: We concluded that DHS adhered to its 

responsibilities for treating apprehended juvenile aliens with 

Status Report on Open Recommendations to DHS Components 

Page 244 
dignity and concern. The department is proficient in key areas of 

apprehending and processing juvenile aliens, prioritizing 

processing and transportation of juveniles after they are 

apprehended, and providing appropriate information to juveniles 

on their legal rights. Generally, the department placed juvenile 

aliens in longer-term housing facilities in a timely manner. 

Recommendation Summary and Status: As of December 31, 

2007, the eight recommendations in this report were open. We 

received verification in 2008 of implementation and three of the 

recommendations have been closed. The component has 

responded by providing a corrective action plan implementing one 

of the remaining open recommendations. We did not agree with 

the component on four of the open recommendations. We have 

requested additional documentation to verify full implementation 

of the one. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Establishment of responsibilities and 

policy for use in operations involving juvenile aliens. 

Report Number OIG-05-47 

Title: Vehicle Disposal and Sales Program Within U.S. Border 

Patrol’s San Diego Sector. 

Issued: September 2005. 

Abstract: In response to a request from the U.S. House of 

Representatives member for the 51st District of California, we 

audited the fleet vehicle disposal and sales activities of the U.S. 

Border Patrol’s San Diego Sector (the Sector) while under its 

legacy agency, the INS. The Congressman’s request was primarily 

spurred by a constituent’s assertions that (1) vehicles were 

prematurely disposed of after major restoration work; (2) vehicles 

were reported as inoperable and downgraded to scrap although the 

majority were actually in good condition; (3) useable vehicles 

reported as inoperable or in poor condition were sold to scrap 

dealers with major components intact; (4) vehicles downgraded to 

salvage were sold to select individuals and companies at extremely 

low prices without following traditional sales procedures; and (5) 

vehicles and heavy-duty equipment were improperly transferred to 

an Indian Tribe. 

Status Report on Open Recommendations to DHS Components 

Page 245 
Key Findings: We confirmed the validity of the five assertions. 

The Sector did not manage its aging fleet of vehicles in an 

effective manner or ensure that the disposal of government assets 

complied with established policies. It is noteworthy that the Sector 

was experiencing a severe shortage of serviceable vehicles needed 

to meet the Border Patrol’s operational readiness standards. The 

Sector’s stopgap solution in 2001 resulted in 129 aging vehicles 

being restored and, as of March 17, 2005, the Sector reported that 

69 of those vehicles remained operational in its fleet. CBP now 

has oversight of the Sector and is working to standardize vehicle 

fleet management throughout the Bureau; however, to address the 

deficiencies of the Sector, additional improvements are needed. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the open recommendations. Upon verification of 

implementation, the recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure proper maintenance, sale, and 

transfer of government equipment at the San Diego Sector. 

Report Number OIG-05-51 

Title: Transportation Security Administration’s Revised Security 

Procedures. 

Issued: September 2005. 

Abstract: In response to a request from the U.S. House Committee 

on Government Reform, our office conducted a review of 

procedures initiated by TSA in response to the security breaches 

experienced in 2003 on Southwest Airlines aircraft. The findings 

and recommendations were presented to the committee in a 

sensitive security information report. 

Key Findings: We assessed TSA’s changes to procedures used by 

its Contact Center for handling emails and other correspondence, 

and any changes related to the inspection of aircraft. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

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Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improve the efficiency and effectiveness 

of TSA operations and government oversight of air carrier 

compliance with security regulations. 

Report Number OIG-05-52 

Title: Transportation Security Administration’s Procedures for 

Law Enforcement Officers Carrying Weapons on Board 

Commercial Aircraft. 

Issued: September 2005. 

Abstract: The Ranking Democratic Member, Committee on 

Transportation and Infrastructure, requested that we determine 

whether current TSA operating procedures ensure the safe and 

secure transport of weapons on commercial aircraft by law 

enforcement officers. Further, the Congressman also asked us to 

report the number of federal, state, and local officers authorized to 

carry weapons on commercial aircraft. 

Key Findings: TSA procedures to verify the identity of law 

enforcement officers, flying armed, need to be strengthened. In 

addition, TSA should establish procedures to manually inspect a 

random sample of officers’ carry-on bags and ask the officer, 

during processing, whether they are carrying hazardous materials 

such as pepper spray or mace in their carry-on bags. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Increased air security reducing risk of 

unauthorized person or weapons present aboard airplanes. 

Report Number OIG-06-06 

Status Report on Open Recommendations to DHS Components 

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Title: A Review of U.S. Citizenship and Immigration Services’ 

Alien Security Checks. 

Issued: November 2005. 

Abstract: The USCIS conducts approximately 35 million security 

checks each year. The checks prevent ineligible applicants from 

obtaining benefits and help law enforcement agencies identify 

people who pose risks to national security or public safety. We 

assessed the scope, proper completion, and efficiency of USCIS’ 

security checks. 

Key Findings: USCIS’ security checks are overly reliant on the 

integrity of names and documents that applicants submit. USCIS 

has not developed a measurable, risk-based plan to define how 

they will improve the scope of security checks. In addition, our 

sampling of most benefits showed that management controls are 

not sufficiently comprehensive to ensure that staff completes 

checks correctly. Finally, USCIS needs improved automation and 

staff coordination to eliminate inefficient security check processes. 

Recommendation Summary and Status: As of December 31, 

2007, six of the seven recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improves USCIS’ ability to verify 

applicants’ identity and increases efficiency and quality control of 

security checks in order to prevent identity fraud and 

accompanying security threats. 

Report Number OIG-06-07 

Title: Review of Top Officials 3 Exercise. 

Issued: November 2005. 

Abstract: The Top Officials Exercise (TOPOFF) is a 

congressionally mandated biennial cycle of seminars, planning 

events, and national exercises designed to strengthen the United 

States’ capacity to prevent, prepare for, respond to, and recover 

from large scale terrorist attacks. Every two years the cycle 

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culminates in an exercise that simulates a coordinated terrorist 

attack. G&T, formerly SLGCP, sponsors the TOPOFF series and 

manages the design, planning, conduct, and evaluation of the 

exercises. 

Key Findings: Overall, exercise objectives were addressed and 

generally met, but the exercise highlighted at all levels of 

government a fundamental lack of understanding for the principles 

and protocols set forth in the National Response Plan (NRP) and 

NIMS. Further, integration issues relative to the private sector and 

the Department of Defense require further discussion and analysis. 

Several issues affect the overall effectiveness of the TOPOFF 

series. The first concerns the high investment cost required of 

participating states and whether or how the federal government 

should provide funding assistance. The second issue concerns 

DHS’ dependency on contractor expertise and support. Finally, 

TOPOFF 3 demonstrated unresolved issues from previous 

exercises that continue to affect and inhibit the ability of 

organizations at all levels to coordinate effectively an integrated 

response. 

Recommendation Summary and Status: As of December 31, 

2007, eight of the 14 recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing two of the remaining open recommendations. 

We did not agree with the component on six of the open 

recommendations. We have requested additional documentation to 

verify full implementation of the two. Upon verification of 

implementation, the recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Enhances coordination of federal 

resources and assets during an Incident of National Significance 

and improves the effectiveness of future exercises. 

Report Number OIG-06-15 

Title: Review of Remote Surveillance Technology Along U.S. 

Land Borders. 

Issued: December 2005. 

Abstract: We reviewed the effectiveness of the border 

surveillance, remote assessment, and monitoring technology used 

by CBP’s Office of Border Protection to detect illegal entry into 

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the United States between official ports of entry. Despite an 

investment of more than $429 million since 1997 and two major 

program initiatives, the Integrated Surveillance Intelligence 

System and America’s Shield Initiative, we determined that 

limitations of border surveillance, remote assessment, and 

monitoring technology and significant delays and cost overruns in 

the procurement of remote video camera systems have impeded the 

success of CBP’s remote surveillance program. 

Key Findings: The intelligence system’s components, cameras 

and sensors, are not fully integrated to the extent represented at the 

program’s onset. Cameras must be manually oriented, via toggling 

control keyboards, in the direction of the triggered sensor. 

Deficiencies in the contract management and processes; delays in 

installing, testing, and bringing on-line camera sites that are 

operational; and incomplete installation of 168 camera sites 

resulted in more than $37 million in DHS funds remaining in GSA 

accounts. 

Recommendation Summary and Status: As of December 31, 

2007, one of the seven recommendations in this report was open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendation. We 

received verification in 2008 of implementation the 

recommendation has been closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Increased effectiveness of CBP’s remote 

surveillance program. 

Report Number OIG-06-18 

Title: Review of the Transportation Security Administration’s 

Management Controls Over the Screener Recruitment Program. 

Issued: December 2005. 

Abstract: As a result of the September 11, 2001 terrorist attacks, 

TSA faced a formidable challenge to hire a federalized screener 

workforce, while concurrently standing up an agency with a oneyear Congressional mandate. Although TSA successfully recruited 

more than 56,000 airport screeners within the mandated period, 

success came at a high cost. The recruitment contract costs grew 

more than 600% over a 10-month period. In response to 

Congressional concerns over press reports of perceived wasteful 

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government spending by the TSA’s recruitment contractor, NCS 

Pearson, we audited TSA’s management and oversight of the 

recruitment program. 

Key Findings: As a brand new agency, TSA did not have the staff 

or infrastructure necessary to plan and manage the actions and 

contracts properly, such as the NCS Pearson contract. As a result, 

TSA made critical decisions that greatly increased costs without 

the benefit of sound acquisition planning or adequate cost control. 

The establishment of temporary assessment centers, delays and 

revisions in issuance of the airport federalization schedule and 

staffing requirements, and higher than expected applicant rejection 

rates significantly impacted NCS Pearson’s costs to establish and 

operate the assessment centers. By the contract’s end, NCS 

Pearson had assessed more than nine times the number of screeners 

originally estimated in less than half the time originally allotted. 

Consequently, the increased candidate volume necessitated larger 

and more accessible assessment centers. All of these factors 

contributed to the escalation of contract costs from the original 

estimate of $104 million to the settlement amount of $742 million. 

In addition, TSA’s delay in recording contractual obligations may 

have put the agency at increased risk for Antideficiency Act 

violations. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure better controls to keep costs 

down when establishing and operating TSA assessment centers. 

Report Number OIG-06-19 

Title: The State of Indiana’s Management of State Homeland 

Security Grants Awarded During Fiscal Years 2002 and 2003. 

Issued: December 2005. 

Abstract: Foxx and Company, an independent accounting firm 

under contract with us, reviewed $48 million in grants awarded by 

the ODP to the State of Indiana from the FY 2002 State Domestic 

Preparedness Program, and from the FY 2003 State Homeland 

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Security Grant Program Parts I and II. The audit assessed the 

Indiana State Emergency Management Agency’s (SEMA) 

management of these first responder grant programs and included 

visits to 18 sub-grantees. The state of Indiana’s emergency 

management agency awarded the 18 sub-grantees about $7.2 

million from the FY 2002 and FY 2003 first responder grant 

programs. 

Key Findings: The auditors concluded that while Indiana 

attempted to conscientiously manage the first responder grant 

programs, it did not follow its ODP-approved strategic plan. 

Although the deviations from the plan might have been justifiable 

by the Indiana SEMA, the state did not document the reasons for 

the deviations or ask for ODP’s approval. Frequent changes in the 

grantee’s management team through April 2005 adversely affected 

the state’s management of the programs, and the magnitude of the 

grantee’s responsibilities was inconsistent with the number of 

program management staff. Specifically, the state needed more 

staff to ensure that: (1) sub-grants were awarded timely, (2) subgrant activities were properly monitored, (3) progress reports were 

submitted to ODP and were consistent with ODP’s program 

guidelines, and (4) costs claimed for critical infrastructure 

protection were properly supported with documentation proving 

that the costs were incurred by sub grantees. The audit questioned 

$1,236,515 of the costs, of which $278,857 was unsupported. The 

auditors made nine recommendations to strengthen controls over 

grant spending, improve grants management, and recover 

unsupported and disallowed costs. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $278,857. 

Non-Monetary Benefits: Ensure documentation and 

implementation of procedures for evaluating the state's progress in 

achieving the February 2002 strategic plan's goals and objectives, 

and either redirect spending to be in line with the plan or revise the 

plan based upon the progress achieved. 

Report Number OIG-06-21 

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Title: Audit Screening of Trucks Carrying Canadian Municipal 

Solid Waste. 

Issued: February 2006. 

Abstract: At the request of two Senators and a Representative, our 

office reviewed the effectiveness of CBP’s screening of trucks 

carrying Canadian municipal solid waste. The greater Toronto, 

Canada area has been shipping municipal solid waste to Michigan 

landfills for disposal since 1998. During calendar year 2004, 

Michigan landfills received approximately 100,000 truckloads of 

Canadian municipal solid waste, an 8% increase over calendar year 

2003. Another 10,000 shipments of municipal solid waste enter 

the U.S. through nine other ports of entry that accept Canadian and 

Mexican municipal solid waste. Over the past two years, trucks 

carrying Canadian municipal solid waste were determined to 

contain medical waste, illegal drugs, and illegal currency. 

Key Findings: We determined that there are limitations in the 

inspections of municipal solid waste. Improvements are needed in 

conducting inspections and the radiation portal monitor, and 

Vehicle and Cargo Inspection System examinations. We 

recommended that the Commissioner of CBP conduct a risk 

analysis and develop minimum requirements for selecting and 

inspecting trucks carrying Canadian municipal solid waste. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. It is unknown 

whether the recommendation has been implemented. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Increased effectiveness of CBP’s 

screening of trucks carrying Canadian municipal solid waste. 

Report Number OIG-06-29 

Title: FPS Related Funds Transferred from GSA to DHS. 

Issued: March 2006. 

Abstract: In response to a request from two representatives, we 

reviewed certain funds transferred from the US General Services 

Administration (GSA) to DHS for the Office of Federal Protective 

Service (FPS). We attempted to determine whether DHS was in 

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compliance with the Homeland Security Act of 2002, which 

required that any GSA rents and fees transferred to DHS be used 

solely for the protection of buildings and grounds owned or 

occupied by the Federal government. 

Key Findings: We concluded that DHS did not violate the terms 

of the Homeland Security Act in FY 2003 or FY 2005; however, 

the potential for a violation exists in FY 2004. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the open recommendations. Upon verification of 

implementation, the recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Financial management improvement for 

the FPS program. 

Report Number OIG-06-31 

Title: Review of the Department's Handling of Suspicious 

Passengers Aboard Northwest Flight 327. 

Issued: March 2006. 

Abstract: We audited the handling of suspicious passengers to: (1) 

determine the specific circumstances relating to Northwest Airlines 

Flight 327 from Detroit to Los Angeles on June 29, 2004, 

including the department’s handling of the suspicious airplane 

passengers before boarding, during flight, and after landing; and 

(2) identify any lessons learned as a result of the department’s 

handling of the suspicious incident. On this flight, 13 Middle 

Eastern men behaved in a suspicious manner that aroused the 

attention and concern of the flight attendants, passengers, air 

marshals, and pilots. 

Key Findings: We concluded that DHS’ internal system for 

communicating and coordinating information on suspicious 

passengers, activities, and incidents in the gate area and aboard 

aircraft needs improvement. In addition, both the Federal Air 

Marshal Service and the Federal Bureau of Investigations (FBI) 

have statutory authority to investigate in-flight incidents, thereby 

causing possible confusion, duplication, and the potential for 

compromising investigative cases. 

Status Report on Open Recommendations to DHS Components 

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Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improve the overall effectiveness of the 

FBI and air marshals in handling in-flight missions and incidents. 

Report Number OIG-06-32 

Title: A Performance Review of FEMA’s Disaster Management 

Activities in Response to Hurricane Katrina. 

Issued: March 2006. 

Abstract: Reviewing the FEMA activities in response to 

Hurricane Katrina, we examined FEMA’s responsibilities for three 

of the four major phases of disaster management – preparedness, 

response, and recovery – during the first five weeks of the federal 

response. We reviewed whether FEMA's authorities, plans and 

procedures, organizational structure, and resources were adequate 

and effective. In addition, we evaluated FEMA’s preparedness and 

readiness efforts over the past ten years to determine its 

organizational capability and posture prior to Hurricane Katrina. 

Within the past two years, the DHS published the National 

Incident Management System and the National Response Plan, 

restructuring how federal, state, and local government agencies and 

emergency responders conduct disaster preparation, response, and 

recovery activities. Implementation of the National Incident 

Management System and the National Response Plan was still 

underway when Hurricane Katrina made landfall. FEMA’s initial 

response was significantly impeded by the adjustments it was 

making in implementing its responsibilities under the National 

Response Plan. 

Key Findings: The Hurricane Katrina response demonstrated 

some positive features of the incident command structure under the 

National Incident Management System; however, it also 

highlighted severe deficiencies and multiple areas where FEMA 

and DHS headquarters must make adjustments to the National 

Response Plan. In comparison with its efforts during other 

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disasters, FEMA provided record levels of support to Hurricane 

Katrina victims, states, and emergency responders. However, 

insufficient visibility in the resource ordering process, difficulty 

deploying sufficient numbers of trained personnel, and unreliable 

communication systems demonstrate a need for improved response 

support capabilities. 

FEMA’s efforts to support state emergency management and to 

prepare for federal response and recovery in natural disasters were 

insufficient for an event of Hurricane Katrina’s magnitude. 

Difficulties experienced during the response directly correlate with 

weaknesses in FEMA’s grant programs, staffing, training, 

catastrophic planning, and remediation of issues identified during 

previous disasters and exercises. 

Finally, the integration of FEMA, all hazards preparedness, and 

disaster response and recovery capabilities within DHS requires 

additional attention. Although an “all-hazards” approach can 

address preparedness needs common to both man-made and natural 

events, DHS must ensure that all four phases of emergency 

management – preparedness, response, recovery, and mitigation – 

are managed throughout the department on an all hazards basis. 

Recommendation Summary and Status: As of December 31, 

2007, 33 of the 38 recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing 18 of the remaining open recommendations. The 

component has not provided a corrective action plan for six of the 

recommendations. We did not agree with the component on nine 

of the open recommendations. We have requested additional 

documentation to verify full implementation. Upon verification of 

implementation, the recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Enhances DHS and FEMA readiness to 

respond to a disaster that exceeds a state’s capabilities by 

improving disaster planning, resource coordination, and policies. 

Report Number OIG-06-33 

Title: Detention and Removal of Illegal Aliens, U.S. Immigration 

and Customs Enforcement. 

Issued: April 2006. 

Status Report on Open Recommendations to DHS Components 

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Abstract: We conducted an audit of Immigration and Customs 

Enforcement’s (ICE) program for detaining and removing illegal 

aliens apprehended in the United States and at ports of entry 

(POE). The program is administered through ICE’s Office of 

Detention and Removal (DRO). The objective of our review was 

to determine the extent to which the detention and removal office 

is performing its mission to repatriate all illegal aliens who are 

removable, including those that pose a potential national security 

or public safety thereat to the U.S. 

Key Findings: Currently, the DRO is unable to ensure the 

departure from the U.S. of all removable aliens. Of the 774,112 

illegal aliens apprehended during the past three years, 280,987 

(36%) were released largely due to not having the personnel, bed 

space, and funding needed to detain illegal aliens while their 

immigration status is being adjudicated. This presents significant 

risks due to the inability of CBP and ICE to verify the identity, 

country-of-origin, and terrorist or criminal affiliation of many of 

the aliens being released. Further, the declining personnel and bed 

space level is occurring when the number of illegal aliens 

apprehended is increasing. For example, the number of illegal 

aliens apprehended increased from 231,077 in FY 2002 to 275,680 

in FY 2004, a 19% increase. However, during the same period, 

authorized personnel and funded bed space levels declined by 3% 

and 6%, respectively. These shortfalls encourage illegal 

immigration by increasing the likelihood that apprehended aliens 

would be released while their immigration status is adjudicated. 

Further, historical trends indicate that 62% of the aliens released 

will eventually be issued final orders of removal by the U.S. 

Department of Justice, Executive Office of Immigration Review, 

and later fail to surrender for removal or abscond. Although the 

detention and removal office has received additional funding to 

enhance its Fugitive Operations Program, it is unlikely that many 

of the released aliens will ever be removed. As of December 30, 

2005 there were more than 544,000 released aliens with final 

orders of removal who have absconded. 

Recommendation Summary and Status: As of December 31, 

2007, the four recommendations in this report were open. We did 

not agree with the component on one of the recommendations. It 

is unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

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Non-Monetary Benefits: Ensure ICE’s program for detaining and 

removing illegal aliens apprehended in the United States and at 

POEs performs its mission to repatriate all illegal aliens who are 

removable, including those that pose a potential national security 

or public safety thereat to the U.S. 

Report Number OIG-06-34 

Title: Grant 2004-TK-TX-003 and 2006-GH-T5-001, National 

Domestic Coalition of Preparedness, Orlando FL. 

Issued: May 2006. 

Abstract: We audited State Domestic Preparedness Equipment 

Support Program grant funds awarded by the Office of State and 

Local Government Coordination and Preparedness (SLGCP) to the 

National Domestic Preparedness Coalition Incorporated (NDPCI) 

of Orlando, Florida under grants 2004-TK-TX-0003 and 2005-GHT5-0001. The audit objective was to determine whether NDPCI 

accounted for and expended grant funds according to federal 

regulations and grant guidelines. 

Key Findings: NDPCI did not account for grant funds according 

to federal regulations and grant guidelines because its claim 

consisted of $134,386 in unsupported labor costs, $16,861 in 

overstated operating and administrative expenses, and $1,500 in 

unallowable travel costs. Total questioned costs equal $152,747. 

In addition, NDPCI did no credit the grants for $87,770 in 

licensing fee reimbursements it received from its software 

developer. Also, NDPCI needs to improve its grant management 

procedures regarding (1) the preparation and submission of 

Financial Status Reports, (2) cash management, and (3) 

compliance with grant requirements for travel. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. We have 

come to partial agreement with the component on three of the open 

recommendations. The component has responded by providing a 

corrective action plan implementing two of the remaining open 

recommendations. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: $240,517. 

Status Report on Open Recommendations to DHS Components 

Page 258 
Non-Monetary Benefits: Ensure NDPCI accounts for and 

expends grant funds according to federal regulations and grant 

guidelines. 

Report Number OIG-06-35 

Title: Review of TSA Collection of Aviation Security Fees. 

Issued: May 2006. 

Abstract: We evaluated TSA monitoring controls and oversight of 

passenger security fees to determine whether the air carriers 

properly identified, collected, and remitted these fees to TSA. At 

the request of TSA, we also evaluated calendar year 2000 

passenger and property screening expenses reported by air carriers 

to determine the accuracy of the costs reported and if the costing 

methodologies used by these air carriers provided a fair and 

reasonable basis for computing the air carriers’ aviation security 

infrastructure fee costs to TSA. 

Key Findings: For passenger security fees, TSA had not 

developed adequate controls and had not conducted audits to 

oversee the accuracy of the air carriers’ collection and remittance 

practices until late 2004. As a result, TSA did not know that the 

three air carriers reviewed did not identify, collect, and remit $2.7 

million in fees for the period covered during the audit. 

Recommendation Summary and Status: As of December 31, 

2007, three of the seven recommendations in this report were open. 

It is unknown whether the recommendations have been 

implemented. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure TSA develops monitoring 

controls and oversight of passenger security fees to determine 

whether the air carriers properly identified, collected, and remitted 

these fees to TSA. 

Report Number OIG-06-41 FOUO 

Title: Information Technology Management Letter for the FY 

2005 Customs and Border Protection Balance Sheet Audit. 

Issued: June 2006. 

Status Report on Open Recommendations to DHS Components 

Page 259 
 

This report is For Official Use Only. This report has 18 open 

recommendations. Upon request, additional information will be 

provided to qualified recipients. 

Report Number OIG-06-42 

Title: Improved Administration Can Enhance Science and 

Technology Laptop Computer Security. 

Issued: June 2006. 

Abstract: We audited the DHS and its organizational components’ 

security program to evaluate the security and integrity of select 

government-issued laptop computers. The report focuses on the 

S&T. Our objective was to determine whether S&T has 

established and implemented adequate and effective security 

policies and procedures related to physical security and logical 

access to government-issued laptop computers. 

Key Findings: The report identified existing critical vulnerabilities 

in the standard model configuration for laptops. The possibility of 

similar vulnerabilities and remediation for all S&T issued 

computers exists and the updated model system must be correctly 

implemented. Procedures need to be developed to ensure that all 

S&T laptops are patched and updated in a timely manner. 

Appropriate inventory management controls, including effective 

inventory reviews, physical security controls, and classification 

labeling completed. 

Recommendation Summary and Status: As of December 31, 

2007, the four recommendations in this report were open. The 

component has sent a corrective action plan and implementation is 

pending. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Enhanced protection of information 

assets. 

Report Number OIG-06-45 

Title: Commonwealth of Virginia’s Management of State 

Homeland Security Grants Awarded During Fiscal Years 2002 and 

2003. 

Status Report on Open Recommendations to DHS Components 

Page 260 
Issued: July 2006. 

Abstract: Cotton and Company, under contract with us, completed 

an audit of the Commonwealth of Virginia’s (Commonwealth) 

management of the DHS’ ODP State Homeland Security Grant 

Program (SHSGP) to determine whether the state (1) effectively 

and efficiently implemented the first responder grant programs, (2) 

achieved the goals of the programs, and (3) spent funds according 

to grant requirements. The goal of the audit was to identify 

problems and solutions that would help the Commonwealth 

prepare for and respond to terrorist attacks. 

Key Findings: The audit disclosed several areas where the 

Commonwealth could improve its grant performance. 

Specifically, the Commonwealth did not properly document its 

plan and implementation of the grant programs, allocate ODP grant 

funds based on its risk assessment or stated needs and goals, could 

not effectively monitor local jurisdictions, did not have adequate 

internal controls over monitoring cash advances, and did not 

adhere to grant requirements regarding equipment purchases. 

Recommendation Summary and Status: As of December 31, 

2007, the eight recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $471,768. 

Non-Monetary Benefits: Ensure effective and efficient 

implementation of the first responder grant programs. 

Report Number OIG-06-54 

Title: Audit of the National Urban Search and Rescue Response 

System. 

Issued: August 2006. 

Abstract: The National Urban Search and Rescue Response 

System (US&R System) is a rapidly deployable federal source for 

first response to nationwide emergencies, including Weapons of 

Mass Destruction (WMD) events. FEMA is responsible for 

administering the US&R System. After September 11, 2001, 

Congress provided substantial increases to US&R System funding. 

Status Report on Open Recommendations to DHS Components 

Page 261 
Federal preparedness funding for the US&R System reached a high 

of $65 million in FY 2004, or about 550% more than FY 2001, but 

fell to $30 million in FY 2005. The objective of this audit was to 

determine to what extent DHS had achieved the US&R System's 

preparedness goals and to identify opportunities for improvement 

in US&R task force preparedness. 

Key Findings: While the US&R System has made improvements, 

especially in WMD training and equipment preparedness, the task 

forces are falling short in achieving system objectives and 

standards in three primary areas of readiness: operational, 

logistical, and management. Systemic deficiencies existed for 

many of the operational and logistical readiness objectives. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. We did 

not agree with the component on the open recommendations. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure appropriate use and funding of 

the US&R system. 

Report Number OIG-06-55 

Title: Improvements Needed in the U.S. Coast Guard's 

Acquisition. 

Issued: August 2006. 

Abstract: Declining readiness of “Deepwater” assets, including 

aircraft and cutters of various sizes, has hindered the USCG’s 

effectiveness in accomplishing its homeland security, law 

enforcement, and regulatory missions. To meet the demand for 

improved communications, interoperability, and maritime security 

in today’s environment, the USCG has embarked in an estimated 

20-year, $20 billion acquisitions to modernize and strengthen its 

aging Deepwater fleet. 

Key Findings: To ensure the success of the Deepwater program, 

the commandant should direct the program executive officer to 

address the Command, Control, Communications, Computer, 

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Intelligence, Surveillance, and Reconnaissance (C4ISR) planning 

and implementation issues. 

Recommendation Summary and Status: As of December 31, 

2007, two of the nine recommendations in this report were open. 

The component has sent a corrective action plan and 

implementation is pending. Upon verification of implementation, 

the recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improve Security and Controls on DHS 

Financial Systems. 

Report Number OIG-06-60 

Title: Transportation Security Administration Continuity of 

Operations Program. 

Issued: August 2006. 

Abstract: The TSA’s ability to continue its mission-essential 

functions during a variety of emergencies is at risk because TSA does 

not have a comprehensive and effective Continuity of Operations 

(COOP) plan and program. The TSA Headquarters (HQ) COOP Plan 

and Program only partially address the 11 required elements that 

define a viable COOP. 

Key Findings: Without a complete and viable COOP plan, TSA’s 

ability to support, coordinate, and direct intermodal transportation 

security during an emergency could be impaired or fail. In addition, 

DHS, through its lead component on COOP matters -- FEMA -- has 

provided only limited oversight of TSA COOP activities and has not 

assessed the extent to which TSA, as well as other DHS components, 

are maintaining a COOP plan and program that is current and 

contains all required information. 

Recommendation Summary and Status: As of December 31, 

2007, two of the four recommendations in this report were open. 

We did not agree with the component on one of the open 

recommendations. The component has responded by providing a 

corrective action plan implementing one of the remaining open 

recommendations. We have requested additional documentation to 

verify full implementation. Upon verification of implementation, 

the recommendations will be closed. 

Estimated Cost Savings: N/A 

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Non-Monetary Benefits: Ensure TSA maintains a COOP 

program, can support missions during emergencies, and clearly 

assigns responsibilities to DHS components. 

Report Number OIG-06-61 

Title: Audit of DHS’ Corrective Action Plan Process for Financial 

Reporting - Report No. 2. 

Issued: September 2006. 

Abstract: This is a performance audit report related to DHS’ 

overall corrective action plan process in fiscal year 2006, prepared 

by the independent public accounting firm, KPMG. It is the 

second of a series of performance audit reports intended to provide 

an assessment of planned DHS corrective actions to improve 

internal control. 

Key Findings: DHS is working to identify and develop effective 

CAPs to address the four material weaknesses at the Office of the 

Chief Financial Officer (OCFO), USCG, and ICE over financial 

management oversight, financial reporting, fund balance with the 

Department of Treasury, and actuarial liabilities, as reported in the 

Department's independent auditors' report included in the FY 2005 

Performance and Accountability Report. The OCFO, USCG, and 

ICE have drafted CAPs intended to address their respective 

sections of the material weaknesses. The department deems these 

CAPs as critical steps towards its objective of obtaining an 

unqualified audit opinion on its consolidated financial statements, 

as well as on its internal controls over financial reporting. Our 

performance audit was limited to a review of the CAPs themselves 

and not the outcomes achieved as a result of the execution of the 

procedures outlined in the CAPs. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Financial management improvement of 

the four material weaknesses at the OCFO, USCG, and ICE. 

Status Report on Open Recommendations to DHS Components 

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Report Number OIG-06-65 

Title: Review of TSA Non-screener Administrative Positions. 

Issued: September 2006. 

Abstract: The Chairman of the House Aviation Subcommittee 

raised concerns that TSA’s administrative staff was top-heavy and 

underused at several airports and included overpaid supervisory 

screeners. The staff of 1,850 employees supports a passenger and 

baggage screening workforce of 47,037 screeners. 

Key Findings: We determined that TSA’s initial staffing actions 

did not have coherency and resulted, in some cases, in significant 

disparities in staffing at airports. Additionally, TSA had not 

determined the precise number of federal security director 

administrative positions it needs. 

Recommendation Summary and Status: As of December 31, 

2007, the four recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. We received verification in 2008 of implementation and 

one recommendation has been closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Equitable distribution of non-screener 

staff based on airport requirements. 

Report Number OIG-07-01 

Title: Treatment of Immigration Detainees Housed at Immigration 

and Customs Enforcement Facilities. 

Issued: December 2006. 

Abstract: We assessed the extent to which ICE facilities that 

house immigration detainees were complying with detention 

standards. We focused on detention standards regarding Health 

Care, Environmental Health and Safety, General Conditions of 

Confinement, and Reporting of Abuse at five facilities used by 

ICE. The five facilities were: 

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• Berks County Prison, Leesport, Pennsylvania; 

• Corrections Corporation of America Facility, San Diego, 

California; 

• Hudson County Correction Center, Kearny, New Jersey; 

• Krome Service Processing Center, Miami, Florida; and 

• Passaic County Jail, Paterson, New Jersey. 

Key Findings: All five facilities had instances of noncompliance 

with ICE Detention Standards. Regarding health care standards, 

four of the five detention facilities had instances of noncompliance, 

including timely initial and responsive medical care. Three of the 

five detention facilities reviewed had environmental health and 

safety concerns. Instances of noncompliance with ICE Detention 

Standards regarding general conditions of confinement at the five 

facilities included: disciplinary policy, classifying detainees, and 

housing together detainees classified at different security levels. 

Two facilities also had inadequate inventory controls over detainee 

funds and personal property. Further, the ICE Detention Standard 

on Detainee Grievance Procedures does not provide a process for 

detainees to report abuse or civil rights violations. In addition, two 

detention facilities did not issue handbooks specifically addressing 

detainee’s rights, responsibilities, and rules, and three facilities did 

not translate handbooks and orientation material into Spanish and 

other prevalent languages. 

Recommendation Summary and Status: As of December 31, 

2007, four of the 12 recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improve treatment of immigration 

detainees at ICE Facilities. 

Report Number OIG-07-02 

Title: The State of North Carolina’s Management of State 

Homeland Security Grants Awarded During Fiscal Years 2002 and 

2003. 

Issued: October 2006. 

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Abstract: ODP awarded about $58 million to the State of North 

Carolina from the FY 2002 State Domestic Preparedness Program, 

and from Parts I and II of the FY 2003 State Homeland Security 

Grant Program. McBride, Lock and Associates, under a contract 

with our office, conducted the audit to determine whether North 

Carolina: (1) effectively and efficiently implemented the first 

responder grant programs, (2) achieved the goals of the programs, 

and (3) spent funds according to grant requirements. 

Key Findings: While North Carolina attempted to conscientiously 

manage the first responder grant programs, it did not measure 

accountability in achievement of the Office for Domestic 

Preparedness-approved strategic plan. Frequent changes in the 

grantee’s management team adversely affected the state’s 

management of the programs. Additionally, the need for written 

policies and procedures and the inadequacy of the budget structure 

diminished the effectiveness of the administration of the programs. 

The need to hire through temporary employment agencies also 

caused security concerns because of the sensitive nature of 

information that they may have processed. The state made some 

payments for unnecessary equipment and other unsupported 

purchases and did not always properly monitor sub-grantees. We 

reported delays in the expenditure of grant funds as well as 

limitations on measurement standards to determine the 

effectiveness or efficiency of North Carolina’s progress in 

preparing for terrorist incidents. 

Recommendation Summary and Status: As of December 31, 

2007, the 11 recommendations in this report were open. We did 

not agree with the component on one of the open 

recommendations. The component has responded by providing a 

corrective action plan implementing the remaining open 

recommendations. Upon verification of implementation, the 

recommendations will be closed. 

Non-Monetary Benefits: Commit the necessary resources to an 

accounting system that properly tracks and details grant 

expenditures by budgetary category. 

Report Number OIG-07-03 

Title: Management Advisory Report on Condition, Losses, and 

Possible Uses of FEMA Modular Housing. 

Issued: October 2006. 

Status Report on Open Recommendations to DHS Components 

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Abstract: As part of oversight responsibilities regarding FEMA’s 

management of modular homes that were purchased in the wake of 

Hurricane Katrina but never used, we revisited the emergency 

housing sites at Texarkana, Texas, and Hope, Arkansas, where 

more than 1,000 modular homes are stored. The objectives were to 

assess whether FEMA correctly implemented recommendations 

made in February 2006 to ensure that the units were properly 

stored and maintained to mitigate deterioration, and that damaged 

units were repaired. 

Key Findings: Most of the modular homes were not properly 

stored and have been significantly damaged. Based on an 

evaluation by representatives of the homes’ manufacturers, it is 

estimated that the cost of the damage is several million dollars. 

Recommendation Summary and Status: As of December 31, 

2007, two of the five recommendations in this report were open. 

The component has not provided a corrective action plan 

implementing the open recommendations. Upon verification of 

implementation, the recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure best use of government 

resources; protect government assets. 

Report Number OIG-07-05 

Title: Federal Protective Service Needs To Improve Its Oversight 

of the Contract Guard Program. 

Issued: October 2006. 

Abstract: We assessed the FPS’ contract guard monitoring efforts 

within its National Capital Region (NCR) Region 11 to determine 

whether effective controls are in place to ensure qualified contract 

guards are deployed at federal buildings and if FPS effectively 

monitors contractor performance and compliance with contract 

provisions. In addition, we assessed the extent to which contract 

guard company invoices were paid on time according to the 

Prompt Payment Act. 

Key Findings: We concluded that FPS’ Region 11 is not 

consistently deploying qualified and certified contract guards 

because FPS personnel were not effectively monitoring the 

contract guard program. Contract guards were on post without 

Status Report on Open Recommendations to DHS Components 

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current suitability determinations or with expired certifications. 

Also, security contractors were not performing their security 

services according to the terms and conditions of their contracts. 

In addition, FPS is not paying invoices in a timely manner for its 

contract guard services nationwide and is in violation of the 

Prompt Payment Act. Of the 25,557 invoices paid from October 1, 

2004, to November 21, 2005, only 12% were paid within 30 days, 

as required by the Prompt Payment Act. This condition occurred, 

in part, because the FPS transition from the General Services 

Administration’s Financial Management System to the ICE 

Federal Financial Management System was improperly planned. 

As a result, FPS paid more than $1.2 million in interest to guard 

companies that are contracted by FPS to protect federal buildings 

for late payments made during this time period. 

Recommendation Summary and Status: As of December 31, 

2007, one of the five recommendations in this report was open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendation. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: $1,300,000. 

Non-Monetary Benefits: N/A 

Report Number OIG-07-07 

Title: Risk Management Advisory for the SBInet Program 

Initiation. 

Issued: November 2006. 

Abstract: We performed an assessment of risks and controls over 

DHS’ new major acquisition program, Secure Border Initiative 

network Program (SBInet), which is aimed at transforming border 

control technology and infrastructure. The SBInet program’s 

objective is to develop solutions to manage, control, and secure the 

borders using a mix of proven, current, and future technology, 

infrastructure, personnel, response capability, and processes. 

SBInet replaces and expands on two previous efforts to gain 

control of the borders: the Integrated Surveillance Intelligence 

System and the America’s Shield Initiative. The FY 2007 budget 

request for SBInet included $100 million for border security 

technology, and similar FY 2008 budget estimates are under 

development; however, early forecasts and estimates of the 

program costs range from $8 to $30 billion. 

Status Report on Open Recommendations to DHS Components 

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Key Findings: Our objectives were to determine whether lessons 

learned from other DHS major acquisition programs were being 

applied to minimize risks to accomplishing SBInet’s objectives. 

By the end of our review, DHS was applying lessons learned from 

previous major acquisition programs. However, the program 

management office did not have the capability to effectively 

oversee and assess contractor performance and effectively control 

cost and schedule. Also, the underlying operational requirements 

for the program were not properly defined, validated, and 

stabilized, thereby jeopardizing the program’s success and 

precluding cost and schedule control. 

Recommendation Summary and Status: As of December 31, 

2007, the four recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improve effectiveness and reduce risks 

to this investment by ensuring adequate government management 

and oversight of contracts and program decisions. 

Report Number OIG-07-09 

Title: Targeting Oceangoing Cargo Containers. 

Issued: November 2006. 

Abstract: This report is the second annual review of the ATS used 

by CBP for sea containers, in response to a congressional mandate 

in the Coast Guard and Maritime Transportation Act of 2004. 

Key Findings: CBP did not fully use available information and 

intelligence sources. Differences in interpreting the Advance 

Targeting Unit policy exist as to which CBP port personnel need to 

have security clearances to better affect the targeting mission. In 

addition, National ATS performance measures are still under 

development. Also, local controls over container movement and 

inspection need to be evaluated and improved, and additional 

guidance for inspection of shipments with elevated ATS scores 

was needed. Finally, non-intrusive inspection imagery was not 

always available to CBP Officers conducting cargo inspections. 

Status Report on Open Recommendations to DHS Components 

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Recommendation Summary and Status: As of December 31, 

2007, four of the six recommendations in this report were open. It 

is unknown whether the recommendations have been 

implemented. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure further examination of 

exceedingly high-risk cargo containers. 

Report Number OIG-07-11 

Title: United States Citizenship and Immigration Services’ 

Progress in Modernizing Information Technology. 

Issued: November 2006. 

Abstract: Effective use of IT, coupled with updated processes, is 

vital to increase efficiency and address demands in immigration 

benefits processing. In our September 2005 report, USCIS Faces 

Challenges in Modernizing Information Technology (OIG-05-41), 

we reported inefficiencies in the United States Citizenship and 

Immigration Service’s (USCIS) operational environment and an 

unfocused approach to improving processes and systems in order 

to provide citizenship and immigration services more effectively. 

In the report, we recommended a number of actions that USCIS 

can take to leverage IT to achieve its modernization objectives. 

Such actions also will be critical to support potential increases in 

benefits processing workloads that could result from proposed 

immigration reform legislation. 

Key Findings: Although USCIS has exhibited new commitment to 

business transformation, the bureau faces challenges in finalizing 

its approach and advancing to transformation implementation. 

USCIS has accomplished the first phase of its IT staffing 

integration effort, however, remaining phases are on hold until the 

bureau makes necessary organizational improvements to issues 

that affect day-to-day IT operations. 

USCIS has made progress in applying IT to support mission 

business operations, but improved strategic planning by the Office 

of the Chief Information Officer (OCIO) could help in managing 

IT resources. Process engineering is contingent on implementing a 

“to-be” transaction-based environment and a supporting 

acquisition approach. While significant progress in IT 

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infrastructure upgrades has been made, plans to complete 

remaining sites are on hold pending funding approval. USCIS has 

outlined strategies to increase stakeholder involvement in 

transformation planning to promote buy-in and minimize risks that 

redesigned processes and systems may not meet user needs. 

Recommendation Summary and Status: As of December 31, 

2007 the six recommendations in this report were open. The 

component has sent a corrective action plan and implementation is 

pending. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improve Security and Controls on DHS 

Financial Systems. 

Report Number OIG-07-13 

Title: DHS’ Corrective Action Plan Process for Financial 

Reporting - Report No. 3. 

Issued: December 2006. 

Abstract: KPMG, under contract with us, performed an audit of 

DHS’ corrective action plans developed to address five of the ten 

material weaknesses in internal control cited in the Independent 

Auditor’s Report included in the department’s FY 2005 

Performance and Accountability Report. 

Key Findings: The five material weaknesses are: property, plant, 

and equipment; operating materials and supplies; undelivered 

orders, accounts and grants payable, and disbursements; budgetary 

accounting; and intra-governmental and intra-departmental 

balances. These weaknesses are primarily attributable to five 

entities within DHS: OCFO, USCG, ICE, TSA, and G&T, now 

part of FEMA. 

Recommendation Summary and Status: As of December 31, 

2007, 13 of the 23 recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the open recommendations. Upon verification of 

implementation, the recommendations will be closed. 

Estimated Cost Savings: N/A 

Status Report on Open Recommendations to DHS Components 

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Non-Monetary Benefits: Financial management improvement. 

Report Number OIG-07-16 

Title: Improved Administration Can Enhance U.S. Customs and 

Border Protection Laptop Computer Security. 

Issued: December 2006. 

Abstract: We audited the DHS and its organizational components’ 

security program to determine the security and integrity of select 

government-issued laptop computers. CBP has employed many 

essential security controls for its sensitive but unclassified laptops. 

Our audit work was based on direct observations; vulnerability and 

wireless system security scans; and an analysis of applicable CBP 

documents. In addition, we interviewed CBP management 

officials and security personnel. 

Key Findings: Significant work remains for CBP to further 

strengthen the configuration, patch, and inventory management 

controls necessary to protect its government-issued laptop 

computers. Specifically, CBP has not established: (1) a standard 

configuration for its laptops that meets required minimum-security 

settings; (2) effective procedures to patch laptop computers; and, 

(3) adequate inventory management procedures. As a result, 

sensitive information stored and processed on CBP’s laptop 

computers may not be protected properly. Further, because CBP 

uses the same procedures to develop a model for its desktop 

computers, the configuration weaknesses in laptop computers are 

relevant to all government-issued computers assigned within CBP. 

Recommendation Summary and Status: As of December 31, 

2007, four of the seven recommendations in this report were open. 

The component has sent a corrective action plan and 

implementation is pending. Upon verification of implementation, 

the recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Enhanced protection of information 

assets. 

Report Number OIG-07-17 

Title: FEMA's Progress in Addressing Information Technology 

Management Weakness. 

Status Report on Open Recommendations to DHS Components 

Page 273 
Issued: December 2006. 

Abstract: FEMA is responsible for coordinating disaster relief 

efforts across federal, state, and volunteer organizations, such as 

the American Red Cross. FEMA relies heavily on information 

technology (IT) systems to carry out its response and recovery 

operations. Strategic management of these assets is important to 

ensure that the technology can perform effectively during times of 

disaster and tremendous stress. 

Key Findings: FEMA has not documented or communicated a 

strategic direction to guide long-term IT investment and system 

development efforts. FEMA also has not performed crosscutting 

requirement gathering to determine business needs, which would 

allow Information Technology Services Division personnel to 

analyze alternatives to continued development of the complex, 

custom NEMIS system. In addition, FEMA has several resource 

challenges to accomplishing these tasks, including personnel 

needs, time limitations, and funding constraints. Therefore, 

constrained by limited resources, FEMA focused its efforts on 

preparation for the 2006 hurricane season and has made little 

progress in addressing long-term needs, such as updating strategic 

plans, defining cross-cutting requirements, and evaluating systems 

alternatives. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. The 

component has sent a corrective action plan and implementation is 

pending. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improve Security and Controls on DHS 

Financial Systems. 

Report Number OIG-07-18 FOUO 

Title: Information Technology Matters Related to TSA’s FY 2005 

Financial Statements. 

Issued: December 2006. 

Status Report on Open Recommendations to DHS Components 

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This report is For Official Use Only. This report has 19 open 

recommendations. Upon request, additional information will be 

provided to qualified recipients. 

Report Number OIG-07-23 

Title: Acquisition of the National Security Cutter, U. S. Coast 

Guard. 

Issued: January 2007. 

Abstract: We assessed the extent to which the USCG’s National 

Security Cutter will meet the cost, schedule, and performance 

requirements contained in the Integrated Deepwater System 

(“Deepwater”) contract. Deepwater is a $24 billion, 25-year 

acquisition program to replace and modernize the USCG’s aging 

and deteriorating fleet of ships and aircraft. Deepwater employs a 

nontraditional “system-of-systems” by which a private sector 

Systems Integrator is authorized to develop an optimal mix of 

assets to accomplish all defined USCG Deepwater missions, 

typically defined as operations more than 50 miles from shore. On 

June 25, 2002, USCG awarded Integrated Coast Guard Systems a 

joint venture between Lockheed Martin and Northrop Grumman, 

an initial 5-year contract to serve as the Deepwater Systems 

Integrator. This Deepwater implementation plan specifies that a 

total of eight National Security Cutters will be built. 

Key Findings: As designed and constructed, the National Security 

Cutter will not meet performance specifications established in the 

Deepwater contract. Specifically, due to design deficiencies, the 

structure provides insufficient fatigue strength to meet its 

contractual performance capability of being underway for 230 days 

per year, on average, in both the Caribbean (General Atlantic) and 

Gulf of Alaska (North Pacific) regions over a 30-year operational 

service life. To mitigate the effects of these deficiencies, USCG 

intends to task Integrated Coast Guard Systems with modifying the 

design to support an annual operating profile of 170 to 180 days 

underway, on average, in the North Pacific region, which is less 

than the 230-day performance standard required by contract. The 

design and performance deficiencies are fundamentally the result 

of USCG’s need to improve technical oversight over the design 

and construction of its Deepwater assets. 

Recommendation Summary and Status: As of December 31, 

2007, three of the six recommendations in this report were open. 

We did not agree with the component on one of the open 

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recommendations. It is unknown whether the recommendations 

have been implemented. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Costs Savings: N/A 

Non-Monetary Benefits: Ensure the USCG’s National Security 

Cutter will meet the cost, schedule, and performance requirements 

contained in the Integrated Deepwater contract. 

Report Number OIG-07-24 

Title: DHS’ Implementation of Protective Measures for 

Personally Identifiable Information. 

Issued: January 2007. 

Abstract: We reviewed the DHS’ implementation of the 

recommendations set forth in the OMB Memorandum 06-16, 

Protection of Sensitive Agency Information. Our objective was to 

determine whether DHS has effectively implemented safeguards to 

protect sensitive and personally identifiable information (PII). 

Key Findings: The Chief Privacy Officer should ensure 

completion of the identification of systems that collect, process, or 

store PII, as well as the assessment of the risk associated with the 

systems and data. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. The 

component has sent a corrective action plan and implementation is 

pending. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Enhanced protection of information 

assets. 

Report Number OIG-07-26 

Title: Audit of Federal Emergency Management Agency Public 

Assistance Grant Funding Awarded to the City of Richmond 

California After the Loma Prieta Earthquake. 

Issued: February 2007. 

Status Report on Open Recommendations to DHS Components 

Page 276 
Abstract: We audited public assistance grant funds awarded to the 

City of Richmond, California for FEMA Disaster Number 845-

DR-CA. The objective of the audit was to determine whether the 

city expended and accounted for the funds according to federal 

regulations and FEMA guidelines. 

Key Findings: With the Region’s approval, the city spent all the 

funds received for repairs to the Ford Assembly Building but did 

not finish the reduced scope of work described in Damage Survey 

Report 21043 (supplement to Damage Survey Report 78123) 

before selling the building. The Region did not implement the 

final agency determination. Specifically, the Region reduced the 

scope of work approved by the FEMA Director but allowed the 

city to claim all of the $15.5 million awarded for disaster repairs 

and mitigation as a result of the city’s third appeal. Additionally, 

the Region further reduced the scope of work approved in the 

Director’s determination and did not ensure that the city complied 

with grant requirements. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. We did 

not agree with the component on the open recommendations. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $12,169,567. 

Non-Monetary Benefits: Ensure best use of government 

resources; protect government assets. 

Report Number OIG-07-28 

Title: ICE’s Compliance With Detention Limits for Aliens With a 

Final Order of Removal From the United States. 

Issued: February 2007. 

Abstract: ICE Office of Detention and Removal Operations 

manages the detention and deportation of aliens with a final order 

of removal from the United States. In addition to current laws, 

regulations, and internal guidance, this office must comply with 

two Supreme Court rulings that generally prohibit periods of 

detention longer than six months for some aliens, unless certain 

conditions apply. We reviewed ICE’s compliance with detention 

time limits for aliens with a final order of removal, including the 

Status Report on Open Recommendations to DHS Components 

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reasons for exceptions or noncompliance. We focused on: (1) 

compliance with the Supreme Court rulings in Zadvydas v. Davis 

533 U.S. 678 (2001) and Clark v. Martinez 543 U.S. 371 (2005), 

and implementing regulations; (2) the quality of guidance provided 

by DRO headquarters; and (3) ICE’s management practices, 

including its ability to track and prioritize cases and conduct 

nationwide quality assurance. 

Key Findings: ICE has introduced quality assurance and tracking 

measures for case review; however, outdated databases and current 

staffing resources limit the effectiveness of its oversight 

capabilities. Although approximately 80% of aliens with a final 

order are removed or released within 90 days of an order, ICE’s 

Post-Order Custody Reviews for the remaining cases were not 

conducted in more than 6% of cases, and were not performed on 

time in more than 19% of cases. Moreover, some aliens have been 

suspended from the review process without properly documented 

evidence that the alien is not complying with efforts to secure 

removal. In addition, cases are not prioritized to ensure that aliens 

who are dangerous or whose departure is in the national interest 

are removed, or that their release within the United States is 

properly supervised. Finally, ICE has not provided sufficient 

guidance on applying the Supreme Court’s “reasonably foreseeable 

future” standard, and does not systematically track removal rates— 

information that is necessary for negotiating returns and for 

determining whether detention space is used effectively. 

Recommendation Summary and Status: As of December 31, 

2007, one of the five recommendations in this report was open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendation. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improved oversight of aliens who have 

been in detention longer than 180 days after a final order of 

removal. 

Report Number OIG-07-29 

Title: DHS’ Corrective Action Plan Process for Financial 

Reporting - Report No. 4. 

Issued: February 2007. 

Status Report on Open Recommendations to DHS Components 

Page 278 
Abstract: We conducted a review of DHS’ corrective action plan 

process for financial reporting to (1) assess the integrity of the 

corrective action plans, updated as of September 30, 2006, related 

to 4 of the 10 material weaknesses that were cited in the 

independent auditors’ report; (2) evaluate the alignment of 5 

contracts awarded to support actions to correct specific material 

weaknesses; and (3) evaluate the Financial Management 

Transformation and CFO Audit Remediation task force activities 

taken in response to the Commandant’s Order issued July 3, 2006. 

Key Findings: The initial root cause exercise that was performed 

to draft the corrective action plans contained weaknesses. For the 

plans reviewed, it remains difficult to determine whether all 

conditions of the material weaknesses have been identified and 

whether the root causes that have been identified are adequate to 

assist management with developing effective remediation plans. 

Also, USCG management did not consider business risks, 

materiality, or cost versus benefit analysis when developing the 

remediation plans. The plans include high-level work breakdown 

structures but not resource estimates for each subtask of the 

milestones or a formal process for reporting progress against each 

CAP’s milestones. For the four plans, accountability for all areas, 

including accountability below the process owner level, has not 

been fully determined. In addition, USCG has not defined 

procedures to assess the effectiveness of its remediation activities. 

Recommendation Summary and Status: As of December 31, 

2007, the 21 recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure financial management 

improvements for the USCG. 

Report Number OIG-07-31 

Title: Special Transient Accommodations Program for the 

Evacuees from Hurricanes Katrina and Rita. 

Issued: February 2007. 

Status Report on Open Recommendations to DHS Components 

Page 279 
Abstract: FEMA entered into contracts with the American Red 

Cross and Corporate Lodging Consultants (the Consultants) to 

provide temporary housing for evacuees displaced by Hurricanes 

Katrina and Rita. The review focused on whether FEMA, through 

the American Red Cross and the Consultants, effectively 

implemented a plan that would properly determine: (1) evacuee 

eligibility for lodging; (2) allowableness of charges; (3) 

reasonableness of room rates; and (4) compliance with Federal 

Acquisition Regulations. 

Key Findings: The American Red Cross and the Consultants did 

not always follow procedures authorized by FEMA for 

determining evacuee eligibility or require hotels and motels to 

follow standard industry protocols. Billed room rates were greater 

than published rates. Definitive proof of occupancy prior to 

authorizing payments was not required. From our judgmental 

sample of 3,000 evacuees, we questioned costs of $3.4 million. 

Recommendation Summary and Status: As of December 31, 

2007, the eight recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the open recommendations. Upon verification of 

implementation, the recommendations will be closed. 

Estimated Cost Savings: $26,000,000. 

Non-Monetary Benefits: N/A 

Report Number OIG-07-32 

Title: Review of Customs and Border Protection’s Agriculture 

Inspection Activities. 

Issued: February 2007. 

Abstract: We conducted a joint review with the United States 

Department of Agriculture (USDA) OIG of selected agricultural 

inspection activities that were transferred to CBP from USDA. 

With the DHS creation in March 2003, CBP assumed 

responsibility to inspect agricultural goods arriving at U.S. ports 

while USDA-Animal and Plant Health Inspection Service retained 

responsibility for agriculture related policies and procedures. 

Key Findings: CBP generally conducted agriculture inspection 

activities in compliance with procedures at ports visited. However, 

improvements were needed to ensure that Agricultural Quarantine 

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Inspection Monitoring sampling, staffing, and performance 

measures are adequate. CBP’s agricultural quarantine sampling, 

which helps USDA predict potential future risks to agriculture 

from pests and diseases, did not meet sampling requirements for 13 

of 18 pathway activities at four ports (such as air passengers and 

truck cargo agricultural inspections). CBP also needed a current 

staffing model for agriculture specialists and performance 

measures for many activities to ensure the most effective use of 

personnel. 

CBP has other noncompliance and control issues. At Miami CBP, 

agriculture specialists were not following proper procedures for 

selecting flower samples for inspection. Miami CBP also made an 

operational change to procedures for inspections of cut flowers but 

did not have a specific formal process for notifying USDA 

concerning this change. This affects the inspection practices for 

87% of the cut flowers entering the United States. In addition, 

CBP ports did not properly monitor Transportation and 

Exportation shipments. We also reported significant inaccuracies 

in data used to track agriculture inspection activities. For example, 

107 of 148 Work Accomplishment Data System activity codes 

were reported incorrectly or did not have supporting 

documentation to allow verification. 

Recommendation Summary and Status: As of December 31, 

2007, three of the 10 recommendations in this report were open. It 

is unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure development of agriculture 

related policies and procedures. 

Report Number OIG-07-33 

Title: The Department of Homeland Security’s Role in Food 

Defense and Critical Infrastructure Protection. 

Issued: February 2007. 

Abstract: The federal government is charged with defending the 

food supply from intentional attacks and natural hazards. While 

DHS is not the designated lead for a number of key activities in 

this area, Congress and the President have assigned DHS many 

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important food defense and critical infrastructure protection 

responsibilities. This report examines DHS activities relating to 

post-harvest food, and focuses on prevention, protection, 

preparedness, and detection efforts. 

Key Findings: We observed four main limitations in DHS’ 

related efforts. DHS could improve internal coordination of its 

related efforts, improve its engagement of public and private food 

sector partners, do more to prioritize resources and activities based 

on risk, and fully discharge its food sector responsibilities. 

Recommendation Summary and Status: As of December 31, 

2007, 13 of the 16 recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing 11 of the remaining open recommendations. We did 

not agree with the component on two of the open 

recommendations. We have requested additional documentation to 

verify full implementation of the open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improved efficiency and coordination in 

the federal effort to protect the food supply. 

Report Number OIG-07-35 Classified 

Title: Access to Airport Secured Areas. 

Issued: March 2007. 

This report is Classified. This report has one open 

recommendation. Upon request, additional information will be 

provided to qualified recipients. 

Report Number OIG-07-36 

Title: FEMA’s Award of 36 Trailer Maintenance and Deactivation 

Contracts. 

Issued: March 2007. 

Abstract: At the request of Senators Byron L. Dorgan and Mary 

L. Landrieu, we reviewed FEMA’s award of 36 contracts worth 

$3.6 billion for the maintenance and deactivation of travel trailers 

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and manufactured housing needed after hurricanes Katrina and 

Rita. The Senators’ letter asked us to investigate the bid process 

and address concerns raised by witnesses who testified before the 

Senate Democratic Policy Committee on May 19, 2006. 

Key Findings: FEMA contracting officials treated bidders fairly 

during the bid process. However, to fully realize the goal of 

maximizing local participation, they should have established better 

criteria for determining whether a bidder was a local firm. FEMA 

officials did not design the solicitation to maximize preference to 

local businesses. They also should have analyzed prices more 

thoroughly before awarding the contracts to ensure that costs were 

reasonable. Contracting officials also did not properly assess the 

wide range of prices proposed by bidders and thereby exposed 

FEMA to both the risk of paying too much for contract line items 

as well as not paying enough to ensure proper performance. 

Finally, FEMA officials did not provide unsuccessful bidders with 

line item prices, as required during post award debriefings. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure best use of government 

resources; protect government assets. 

Report Number OIG-07-41 

Title: Sales of Federal Emergency Management Agency Travel 

Trailers and Mobile Homes. 

Issued: May 2007. 

Abstract: We reviewed the results of the FEMA travel trailer and 

mobile home sales that took place in 2005 and 2006 in Alabama, 

Florida, Mississippi, and Texas to determine whether the sales 

were at fair and equitable prices, provided the best return for the 

government, and complied with applicable regulations. 

Key Findings: FEMA needs a consistent and equitable sales 

policy for travel trailers and mobile homes. FEMA has sold travel 

trailers and mobile homes for as little as $1 and as much as 

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$20,000. Pricing has not resulted in the best return for the 

government and has been inequitable to buyers. Because FEMA 

field offices were using inconsistent pricing practices, FEMA 

officials in October 2006, directed that sales be placed on hold 

pending development of a national sales policy. FEMA needs to 

expedite the development of that policy. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendation. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure best use of government 

resources; protect government assets. 

Report Number OIG-07-42 

Title: Audit of State Homeland Security Grants Awarded to the 

American Samoa Government. 

Issued: May 2007. 

Abstract: We audited American Samoa Government’s (ASG’s) 

management of state homeland security grants (first responder 

grants) awarded by the ODP during FYs 2002, 2003, and 2004. 

Our audit objective was to determine whether ASG developed and 

implemented an appropriate homeland security strategic plan and 

grants management practices and controls. 

Key Findings: We determined that the ASG’s strategic plans were 

fundamentally flawed in that they did not sufficiently identify 

deficiencies in immediate equipment and training needs and 

overall capabilities of ASG’s first responders. The strategic plans 

also did not sufficiently identify ways to solve the homeland 

security vulnerabilities identified in the plans. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $1,713,117. 

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Non-Monetary Benefits: Improvement of ASG's ability to 

respond to and recover from acts of terrorism. 

Report Number OIG-07-43 FOUO 

Title: Additional Physical, System, and Management Controls 

Can Enhance Security at Plum Island. 

Issued: May 2007. 

This report is For Official Use Only. This report has 12 open 

recommendations. Upon request, additional information will be 

provided to qualified recipients. 

Report Number OIG-07-45 

Title: Transportation Security Administration’s Management of Its 

Federal Employees’ Compensation Act Program. 

Issued: May 2007. 

Abstract: The physical activity required to screen passengers and 

baggage at the Nation’s airports has resulted in an inordinate number 

of injuries for TSA screeners. The annual costs for injured agency 

screeners increased from $39 million to $66 million between fiscal 

years 2004 and 2006. Furthermore, the estimated future liability to 

the agency based on currently approved Federal Employees’ 

Compensation Act (FECA) cases in fiscal year 2006 was estimated to 

be approximately $600 million. The objective of our audit was to 

determine whether the agency is effectively managing its FECA 

program to minimize lost workdays and compensation costs, and is 

taking aggressive steps to reduce workplace injuries. 

Key Findings: Despite improvements in timeliness and a 

reduction in the number of new claims filed by injured workers, 

the TSA is not aggressively and effectively managing long-term 

FECA cases in order to return work-capable employees to work as 

soon as medically possible. In addition, the agency does not have 

a process to validate its workers’ compensation chargeback 

reports, putting the agency at risk of improperly paying 

compensation and medical costs. As a result, TSA may be paying 

benefits to individuals who are not entitled to them, may not be 

returning injured employees to work in the most expeditious 

timeframe possible, and may be at risk for significant workers’ 

compensation-related fraud and abuse. 

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Recommendation Summary and Status: As of December 31, 

2007, three of the 12 recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Defining roles and responsibilities will 

improve the monitoring of worker compensation cases to ensure 

that the employee returns to work or enters a vocational 

rehabilitation program. 

Report Number OIG-07-46 

Title: Independent Auditors’ Report on the Federal Law 

Enforcement Training Center’s Fiscal Year 2006 Balance Sheet. 

Issued: May 2007. 

Abstract: KPMG, under a contract with us, issued an unqualified 

opinion on the DHS Federal Law Enforcement Training Center 

(FLETC). 

Key Findings: KPMG identified eight reportable conditions with 

six considered material weakness and instances of non-compliance 

with the Federal Financial Management Improvement Act of 1996 

and the Prompt Payment Act. Material weaknesses included 

financial reporting, capital lease liabilities, valuation of 

inventories, accounts payable, environmental cleanup costs, and 

construction in progress. Other reportable conditions included 

deferred revenue and financial systems security. KPMG also 

reported other matters related to compliance with the AntiDeficiency Act. 

Recommendation Summary and Status: As of December 31, 

2007, 23 of the 32 recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

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Non-Monetary Benefits: Ensure financial management 

improvements for financial reporting, capital lease liabilities, 

valuation of inventories, accounts payable, environmental cleanup 

costs, and construction in progress at FLETC. 

Report Number OIG-07-47 

Title: Congressional Inquiry Regarding Southwest Charter Lines, 

Inc. 

Issued: May 2007. 

Abstract: At the request of Senator John McCain, we reviewed the 

contract awarded by FEMA in September 2005 to Southwest 

Charter Lines Inc. of Mesa, Arizona to provide mobile shower 

facilities for the FEMA Urban Search and Rescue Base located at 

Saints’ Field in New Orleans. 

Key Findings: The allegation that Southwest Charter Lines Inc. 

intentionally over-billed FEMA was not substantiated. It was 

determined that the alleged over-billing was unintentional. 

However, during this review, there were issues of concern 

regarding internal controls and billing errors for items such as 

overtime and delivery charges, which were not allowed under the 

contract. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing one open recommendation. Upon verification of 

implementation, the recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure best use of government 

resources; protect government assets. 

Report Number OIG-07-48 

Title: Challenges Remain in Securing the Nation’s Cyber 

Infrastructure. 

Issued: June 2007. 

Abstract: Since our last review in 2004, the National Cyber 

Security Division has taken actions to further implement The 

Status Report on Open Recommendations to DHS Components 

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National Strategy to Secure Cyberspace and made progress in 

meeting its mission. The division established a fully operational 

incident-handling center; began to implement programs that 

promote cyber security awareness among the public and private 

sectors; and planned, coordinated, and conducted cyber exercises 

with the public and private sectors. However, many of the 

division’s initiatives are not complete and the progress to date has 

been limited; performance measures to monitor the results and 

impacts of the division’s programs have not been developed; the 

private sector expressed concerns over the focus of the division’s 

information sharing and communications programs; and all known 

cyber incidents from across the federal government are not being 

reported. 

Key Findings: The division needs to establish priorities to ensure 

that its mission-critical tasks supporting its programs are 

completed timely; to develop enhanced performance measures that 

can be used to evaluate the effectiveness in meeting its mission; to 

develop information sharing and communications programs with 

the private sector; and to develop and implement enhanced 

procedures to ensure that all known cyber incidents from across the 

federal government are being reported. 

Recommendation Summary and Status: As of December 31, 

2007, the 14 recommendations in this report were open. We did 

not agree with the component on one of the open 

recommendations. The component has responded by providing a 

corrective action plan implementing the remaining open 

recommendations. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Enhanced protection of information 

assets. 

Report Number OIG-07-50 

Title: Improved Administration Can Enhance Federal Emergency 

Management Agency Laptop Computer Security. 

Issued: June 2007. 

Abstract: Significant work remains for FEMA to further 

strengthen the configuration, patch, and inventory management 

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controls necessary to protect its government-issued laptop 

computers. 

Key Findings: Specifically, FEMA has not established: (1) 

effective processes to apply the domain security policy to its 

laptops that meets required minimum-security settings; (2) 

effective procedures to patch laptop computers; and (3) adequate 

laptop computer inventory management procedures. As a result, 

sensitive information stored and processed on FEMA laptop 

computers may not be protected properly. Further, because FEMA 

applies the same domain security policies for its desktop 

computers, the configuration weaknesses identified with laptop 

computers are relevant to all government-issued computers 

assigned within FEMA. Finally, we were unable to evaluate the 

FISMA 2002 requirements because FEMA had not accounted for 

its laptop computers as part of a recognized information 

technology system. Our recommendations focused on developing 

a standard configuration, remedying existing vulnerabilities, 

patching and updating laptop computers, implementing inventory 

management controls, and complying with FISMA requirements. 

Recommendation Summary and Status: As of December 31, 

2007, five of the seven recommendations in this report were open. 

The component has sent a corrective action plan and 

implementation is pending. Upon verification of implementation, 

the recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Enhanced protection of information 

assets. 

Report Number OIG-07-51 

Title: Federal Emergency Management Agency Volunteer Service 

Program Following Hurricane Katrina. 

Issued: June 2007. 

Abstract: The review focused on FEMA’s mission assignments to 

federal departments and agencies to provide volunteers in response 

to the 2005 Gulf Coast hurricanes. The objective was to determine 

whether the volunteer service program was managed efficiently 

and effectively. 

Status Report on Open Recommendations to DHS Components 

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Key Findings: The volunteer service program was initiated in a 

short time frame and with limited prior experience or planning, but 

was generally implemented efficiently and effectively, and 

provided needed resources to assist with relief efforts. Volunteers 

overwhelmingly cited their service as particularly rewarding. 

However, POCs and volunteers identified several areas that need to 

be addressed prior to the next hurricane season to improve the 

efficacy of the volunteer service program. 

Recommendation Summary and Status: As of December 31, 

2007, the four recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure best use of government 

resources; protect government assets. 

Report Number OIG-07-53 FOUO 

Title: Information Technology Management Letter for the Fiscal 

Year 2006 Department of Homeland Security Financial Statement 

Audit. 

Issued: August 2007. 

This report is For Official Use Only. This report has 19 open 

recommendations. Upon request, additional information will be 

provided to qualified recipients. 

Report Number OIG-07-54 

Title: Automated Commercial Environment Release 4 PostDeployment Problems. 

Issued: June 2007. 

Abstract: CBP is developing a new cargo processing system to 

modernize the targeting, inspection, enforcement, border security, 

revenue collection, and trade statistics processes for all cargo 

entering and leaving the United States. The ACE Release 4, eManifest: Trucks provides an electronic truck manifest; a primary 

officer interface, which has the screens CBP officers use; and 

expedited importation processing. 

Status Report on Open Recommendations to DHS Components 

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Key Findings: Generally, problems referred to the ACE help desk, 

the principal method used by CBP to detect and resolve problems 

with ACE at the land border ports, were effectively resolved. 

However, CBP did not detect and resolve some operational 

problems that occurred at the ports and did not provide adequate 

communication and guidance to the ports. 

Recommendation Summary and Status: As of December 31, 

2007, the two recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Identify and resolve problems that occur 

in the deployment of the new automated system. 

Report Number OIG-07-57 

Title: Transportation Security Administration’s Oversight of 

Passenger Aircraft Cargo Security Faces Significant Challenges. 

Issued: July 2007. 

Abstract: TSA relies on inspections carried out by Aviation 

Security Inspectors as an integral part of a multilayered approach 

to ensure air carrier compliance with cargo security regulations. 

Key Findings: We concluded that TSA’s inspection process may 

not accurately represent the extent to which air carriers comply 

with cargo screening requirements. The current level of oversight 

does not provide assurance that air carriers are meeting 

congressionally mandated goals of tripling the amount of cargo 

screened for passenger aircraft and that air carriers are properly 

applying exemption rules for cargo screening. Consequently, the 

process increases the opportunities for the carriage of explosives, 

incendiaries, and other dangerous devices on passenger aircraft. 

Recommendation Summary and Status: As of December 31, 

2007, four of the seven recommendations in this report were open. 

The component has responded by providing a corrective action 

plan implementing three of the remaining open recommendations. 

It is unknown whether one recommendation has been 

Status Report on Open Recommendations to DHS Components 

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implemented. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improved oversight and consistent cargo 

security. 

Report Number OIG-07-58 

Title: The State of New Jersey’s Management of State Homeland 

Security Grants Awarded During Fiscal Years 2002 Through 2004. 

Issued: July 2007. 

Abstract: The State of New Jersey received $115.3 million in 

State Homeland Security Grants, known as “first responder” 

grants, during FYs 2002 through 2004. 

Key Findings: We determined that the State of New Jersey (1) 

effectively and efficiently implemented the first responder grant 

programs, (2) achieved the goals of the programs, and (3) spent 

funds according to grant requirements. However, there were areas 

that needed improvement. Supporting documentation and 

accounting records were not retained for $247,199 in federal 

expenditures. This occurred because the grantee and subgrant 

recipients had inefficient internal controls over record retention 

and did not adhere to recordkeeping and reporting requirements. 

In addition, the state did not provide five of 27 required 

Categorical Assistance Progress Reports, nor timely submit 12 of 

46 required Financial Status Reports. 

Recommendation Summary and Status: As of December 31, 

2007, the six recommendations in this report were open. We have 

come to agreement with the component on the open 

recommendations and a response is pending. Upon verification of 

implementation, the recommendations will be closed. 

Estimated Cost Savings: $247,199. 

Non-Monetary Benefits: Ensure best use of government resources 

and protect government assets. 

Report Number OIG-07-59 

Title: Review of the Buffer Zone Protection Program. 

Status Report on Open Recommendations to DHS Components 

Page 292 
Issued: July 2007. 

Abstract: The Buffer Zone Protection Program (BZPP) is jointly 

managed by the National Protection and Programs Directorate and 

the National Preparedness Office under FEMA. The BZPP was 

designed to focus terrorism detection and prevention efforts at 

high-priority critical infrastructure facilities and key resources sites 

throughout the United States. Modifications in the program, 

delays, and administrative challenges stemming from the multiple 

agencies involved, the relative complexity of the grant application 

process, and the co-management of the program within DHS 

slowed the approval of grant applications and the delivery of 

equipment to local jurisdictions. 

Key Findings: Program managers have taken steps to strengthen 

the BZPP and have addressed issues that inhibited the program 

including the type and number of sites to participate, the amount of 

money to be allotted per site, the method used to assess site 

vulnerability, the allowable equipment, and the grant requirements. 

These adjustments will help the program achieve its intended 

results. 

Recommendation Summary and Status: As of December 31, 

2007, six of the 12 recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Increased functionality of the BZPP and 

further enhancements of critical infrastructure protection within the 

US. 

Report Number OIG-07-60 

Title: Improvements to Information Sharing Are Needed To 

Facilitate Law Enforcement Efforts During Disasters. 

Issued: July 2007. 

Abstract: Law enforcement efforts to provide public safety and 

security, and detect disaster assistance fraud, are complicated by: 

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protected information; and (2) the Computer Matching and Privacy 

Protection Act, which prevents federal Inspectors General from 

expeditiously conducting computer matches among recipients of 

disaster assistance. 

Key Findings: Law enforcement agencies were not given direct 

access to FEMA disaster recovery assistance files to locate missing 

children, sex offenders, and fugitive felons following Hurricane 

Katrina. 

DHS and the Department of Justice have not established an 

arrangement that provides law enforcement with direct access to 

FEMA disaster recovery assistance files for all public safety and 

security needs, such as identifying the whereabouts of registered 

sex offenders and fugitive felons following a disaster. The 

Computer Matching and Privacy Protection Act prevented 

proactive fraud investigations by federal Inspectors General 

because it required a time-consuming review and approval process 

before computer matching could be performed. Computer 

matching to identify fraud following a disaster is crucial to 

mitigate recurring improper payments and to recover improperly 

disbursed funds. Only the U.S. Congress has the authority to 

exempt federal law enforcement agencies, including the Inspectors 

General, from the Computer Matching and Privacy Protection Act 

to support their efforts to identify and prevent fraud, waste, and 

abuse. 

Recommendation Summary and Status: As of December 31, 

2007, one of the three recommendations in this report was open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendation. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Increased sharing of federal law 

enforcement information. 

Report Number OIG-07-61 

Title: Better Management Needed for the National BioSurveillance Integration System Program. 

Issued: June 2007. 

Status Report on Open Recommendations to DHS Components 

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Abstract: In 2004, the President directed DHS to consolidate 

federal agency bio-surveillance data in one system. In response, 

DHS began efforts to develop the National Bio-Surveillance 

Integration System (NBIS), the Nation’s first system capable of 

providing comprehensive and integrated biosurveillance and 

situational awareness. 

Key Findings: We recommended that the Assistant Secretary and 

Chief Medical Officer of the OHA ensure that NBIS program 

management. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. The 

component has not provided corrective action plan. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improve security and controls on DHS 

financial systems. 

Report Number OIG-07-62 

Title: Interim Report: Hurricane Katrina: A Review of Wind 

Versus Flood Issues. 

Issued: July 2007. 

Abstract: The Department of Homeland Security Appropriations 

Act, 2007 (Public Law 109-295), directed that we investigate 

whether, and to what extent, insurance companies participating in 

the National Flood Insurance Program (NFIP), referred to as 

Write-Your-Own Companies, improperly attributed damages from 

Hurricane Katrina to flooding rather than to windstorms covered 

under homeowner policies or wind insurance pools. 

The objective for this interim report was to determine whether 

NFIP claim records included indications that participating 

insurance companies attributed wind damage to flooding. 

Key Findings: A review of sample flood claims did not reveal 

evidence that the NFIP was used to subsidize wind damage. 

However, there is little evidence in flood claim files to determine 

whether payouts from the NFIP were fair and equitable for 

Status Report on Open Recommendations to DHS Components 

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damages caused by both wind and water affecting the same 

structure. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. We did 

not agree with the component on two of the open 

recommendations. The component has responded by providing a 

corrective action plan implementing one of the remaining open 

recommendations. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure best use of government 

resources; protect government assets and program improvement. 

Report Number OIG-07-64 Classified 

Title: Aviation Security at Foreign Airports. 

Issued: August 2007. 

This report is Classified. This report has one open 

recommendation. Upon request, additional information will be 

provided to qualified recipients. 

Report Number OIG-07-65 

Title: Exchanging Contract Information With U. S. Army Corps of 

Engineers. 

Issued: August 2007. 

Abstract: Debris removal and demolition activities following a 

disaster are administered by local governments, funded by FEMA 

public assistance grants or by U.S. Army Corps of Engineers 

(USACE) funded by Mission Assignments from FEMA. The state 

determines whether the local government or USACE will perform 

the work. Following Hurricane Katrina, local governments and 

USACE administered debris removal operations in the same 

geographic area, such as neighboring counties or parishes. 

Key Findings: FEMA contract award guidance recognizes that 

comparing the cost data from other agencies on similar contracts is 

often beneficial in estimating contract costs. However, contract 

information was not exchanged between FEMA and USACE in 

Status Report on Open Recommendations to DHS Components 

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Baton Rouge and New Orleans, despite the existence of this 

information and its potential value. Additionally, FEMA staff, 

which have access to applicant cost proposals as part of their 

review responsibility, did not share local government contract 

information with USACE and auditors from the Army Audit 

Agency who were reviewing USACE contracts because of 

disclosure concerns. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendation. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure improvement of program by 

establishing proper procedures. 

Report Number OIG-07-66 

Title: Review of FEMA’s Recommendation Tracking Process. 

Issued: August 2007. 

Abstract: As required by the Inspector General Act of 1978, as 

amended, and OMB Circular A-50, agency management officials 

are responsible for receiving and analyzing audit reports and taking 

prompt corrective action where appropriate. We are responsible 

for monitoring the resolution and implementation actions to ensure 

that disagreements between our office and management are 

resolved as promptly as possible, and that corrective actions are 

implemented as agreed upon by management officials. 

Key Findings: Between October 5, 2005 and June 12, 2007, we 

issued 85 reports with 162 recommendations. Of the 162 

recommendations, 22 are open and resolved, 86 are open and 

unresolved, and 54 are closed and resolved as of June 12, 2007. Of 

the 86 open and unresolved recommendations, 64 are open and 

unresolved because a response from FEMA had not been received. 

A majority of the reports cover housing and debris removal 

activities and include issues regarding questionable contract costs 

and other contracting concerns. 

Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. The 

Status Report on Open Recommendations to DHS Components 

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component has responded by providing a corrective action plan 

implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure improvements to management by 

implementing previous recommendations. 

Report Number OIG-07-67 

Title: A Follow up Review of the Transportation Security Officer 

Background Check Process. 

Issued: August 2007. 

Abstract: In January 2004, we reported on the efficiency of the 

background check process for TSA’s Transportation Security 

Officers (TSOs). This follow-up review reported that TSA’s 

background check process has improved, but some important 

challenges remain. 

Key Findings: TSOs undergo a background investigation with 

employment standards exceeding most national security positions. 

However, implementation of the background checks is inefficient 

in some respects. TSA has not implemented all necessary steps 

that would improve security and reduce costs. 

Recommendation Summary and Status: As of December 31, 

2007, the nine recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improves the efficiency of TSA’s 

background check process for Transportation Security Officers 

Report Number OIG-07-68 FOUO 

Title: A Review of Homeland Security Activities Along a 

Segment of the Michigan-Canadian Border. 

Status Report on Open Recommendations to DHS Components 

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Issued: November 2007. 

This report is For Official Use Only. This report has six open 

recommendations. Upon request, additional information will be 

provided to qualified recipients. 

Report Number OIG-07-72 

Title: Targeting Oceangoing Cargo Containers 2007. 

Issued: September 2007. 

Abstract: This report is the review of the Automated Targeting 

System used by CBP for sea containers, in response to the Coast 

Guard and Maritime Transportation Act of 2004 congressional 

mandate. 

Key Findings: CBP is not consistently monitoring entry data for 

all shipments, resulting in some high-risk containers being allowed 

to leave ports without examination. Also, CBP has not mandated 

or actively monitored the implementation of corrective actions by 

ports in response to our previous recommendations. Furthermore, 

flaws in the Cargo Enforcement Reporting and Tracking System 

may result in improper container releases, and CBP still has not 

automated its integration of examination findings into the 

Automated Targeting System. 

Recommendation Summary and Status: As of December 31, 

2007, one of the four recommendations in this report was open. 

The component has responded by providing a corrective action 

plan implementing the remaining open recommendation. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Increased security resulting from proper 

implementation of the ATS used by CBP for sea containers. 

Report Number OIG-07-74 

Title: Management Letter for the Fiscal Year 2006 Department of 

Homeland Security Financial Statement Audit. 

Issued: September 2007. 

Status Report on Open Recommendations to DHS Components 

Page 299 
Abstract: KPMG, under a contract with us, was unable to express 

an opinion on the department’s balance sheet and statement of 

custodial activity for the year ended September 30, 2006. 

Key Findings: The disclaimer of opinion was due primarily to 

financial reporting problems at four bureaus and at the department 

level. KPMG also looked at DHS’ internal control over financial 

reporting. KPMG documented certain matters involving internal 

control and other operational matters that resulted in a total of 79 

financial management comments at 12 components and one 

comment related to the consolidation financial statements. The 

comments are in addition to the reportable conditions presented in 

the Independent Auditors’ Report on DHS’ FY 2006 Financial 

Statement. 

Recommendation Summary and Status: As of December 31, 

2007, the 39 recommendations in this report were open. The 

components have responded by providing a corrective action plan 

implementing 29 of the open recommendations. The components 

have not provided action plans for nine of the remaining open 

recommendations. Upon verification of implementation, the 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improved methods and controls for 

internal control over financial reporting. 

Report Number OIG-07-76 

Title: CBP Export Control Activities. 

Issued: September 2007. 

Abstract: This was the eighth and final review in a series of 

interagency audits required by Congress. 

Key Findings: Our audit concluded CBP does not devote 

sufficient resources to the function, does not have the information 

necessary to effectively monitor the program, and does not have 

performance measures to evaluate program results. The agency 

has reallocated resources devoted to export targeting and 

inspection since September 11, 2001. As a result, shipments could 

be exported that violate export laws and regulations. 

Status Report on Open Recommendations to DHS Components 

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Recommendation Summary and Status: As of December 31, 

2007, the three recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the remaining open recommendations. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: To effectively target and monitor 

outbound shipments that could be exported in violation of US 

export laws. 

Report Number OIG-07-77 

Title: Evaluation of Department of Homeland Security’s 

Information Security Program for Fiscal Year 2007. 

Issued: September 2007. 

Abstract: DHS continues to improve and strengthen its 

information security program. During the past year, the 

department implemented a performance plan to measure 

components' progress toward full compliance with its information 

security program. The performance plan tracks key elements 

indicative of a strong, functioning security program. 

Key Findings: The report identified a need to improve 

management oversight of the component’s implementation of the 

department’s policies and procedures to ensure the quality of the 

certification and accreditation process and that all information 

security weaknesses are tracked and remediated. Other 

information security program areas that need improvement include 

security configuration management, incident detection and 

analysis, and security training. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. The 

component has sent a corrective action plan and implementation is 

pending. Upon verification of implementation, all 

recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Enhanced protection of information 

assets. 

Status Report on Open Recommendations to DHS Components 

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Report Number OIG-08-01 

Title: Progress Has Been Made But More Work Remains in 

Meeting Homeland Security Presidential Directive 12 

Requirements. 

Issued: October 2007. 

Abstract: DHS has taken actions to implement Homeland Security 

Presidential Directive 12 (HSPD-12) requirements. The 

department established a Program Management Office to provide 

guidance and logistic support to implement HSPD-12 requirements 

at its headquarters and components; developed a three-phase 

implementation plan and a procedures reference book that 

documents the processes to enroll applicants and issue credentials; 

prepared a privacy impact assessment providing details about 

personally identifiable information collected for issuing 

credentials; and established an HSPD-12 Council to facilitate the 

implementation of HSPD-12 throughout the department. 

However, the department is experiencing delays in implementing a 

technical solution and issuing compliant HSPD-12 cards to its 

employees and contractors. In addition, the department had not 

assessed the total cost to implement HSPD-12. 

Key Findings: The report identified the need for the Program 

Management Office to evaluate its implementation plan and take 

necessary steps to ensure that milestones are met and that further 

delays are avoided; develop department-wide cost estimates to 

implement HSPD-12; identify facilities access points and 

information systems where cards will be required; ensure the 

proper accreditation of Personal Identity Verification (PIV) 

processes and re-accredit the headquarters PCI services; and certify 

and accredit information systems used for implementation of 

HSPD-12 and FIPS 201 requirements. 

Recommendation Summary and Status: As of December 31, 

2007, the seven recommendations in this report were open. The 

first 90-day response for these recommendations is due in 2008. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Enhanced protection of information 

assets. 

Status Report on Open Recommendations to DHS Components 

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Report Number OIG-08-03 

Title: The Commonwealth of Pennsylvania's Management of State 

Homeland Security Grants Awarded During Fiscal Years 2002 

through 2004.
 

Issued: October 2007.
 

Abstract: Williams, Adley and Company, LLP, under contract 

with us, completed an audit of the DHS State Homeland Security 

Grants awarded to the Commonwealth of Pennsylvania. The 

objectives of the audit were to determine whether the 

Commonwealth (1) effectively and efficiently implemented the 

first responder grant programs, (2) achieved the goals of the 

programs, and (3) spent funds according to grant requirements. 

The goal of the audit was to identify problems and solutions that 

would help the Commonwealth of Pennsylvania prepare for and 

respond to terrorist attacks.
 

Key Findings: The audit determined that the Commonwealth (1) 

generally implemented the first responder grant programs in an 

effective and efficient manner; (2) did not measure whether it 

achieved the goals of the programs; and (3) generally spent the 

funds according to grant requirements. However, the following
 

exceptions and areas of non-compliance detailed in the body of this 

report warrant attention. The Pennsylvania Emergency 

Management Agency was not in compliance with the grant 

requirements when it: 

•	 had a burdensome, time consuming, and inefficient 

administrative subgrant award process; 

•	 did not implement a system to monitor and measure 

improved preparedness and subrecipient 

performance; 

•	 did not provide access to supporting documentation 

for expenditures charged to federal funds; 

•	 acquired various unauthorized warranties, 

maintenance agreements, spare parts, and other 

expenses totaling $721,317; 

•	 submitted 16 of 25 Categorical Assistance Progress 

Reports late and one was not submitted; 

•	 did not submit the final FY 2002 Financial Status 

Report timely; and 

•	 reported unliquidated obligations on the Financial 

Status Reports that were not in agreement with the 

accounting system for six Financial Status Reports. 

Status Report on Open Recommendations to DHS Components 

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Recommendation Summary and Status: As of December 31, 

2007, the 13 recommendations in this report were open. The first 

90-day response for these recommendations is due in 2008. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: $721,317. 

Non-Monetary Benefits: Commonwealth of Pennsylvania will be 

better prepared for and able to respond to terrorist attacks. 

Report Number OIG-08-05 

Title: Independent Auditor Report on TSA's FY 2006 Balance 

Sheet. 

Issued: October 2007. 

Abstract: This report presents the results of the audit of TSA’s 

consolidated balance sheet as of September 30, 2006. We 

contracted with the independent public accounting firm KPMG to 

perform the audit. KPMG issued a disclaimer of opinion on TSA’s 

financial statements for fiscal year 2006. 

Key Findings: KPMG’s report identified seven material 

weaknesses related to financial reporting, financial systems 

security, undelivered orders and contract file maintenance, 

property and equipment, journal voucher preparation and approval, 

grant accrual methodology and monitoring, and accrued leave. It 

also identified instances of noncompliance with six laws and 

regulations, including one violation of the Anti-deficiency Act that 

affected certain previously issued financial statements. KPMG is 

responsible for the attached auditor’s report dated December 21, 

2006, and the conclusions expressed in the report. We do not 

express opinions on TSA’s financial statements or internal control 

or conclusions on compliance with laws and regulations. 

Recommendation Summary and Status: As of December 31, 

2007, the 17 recommendations in this report were open. The 

component has responded by providing a corrective action plan 

implementing the open recommendations. Upon verification of 

implementation, the recommendations will be closed. 

Estimated Cost Savings: N/A 

Status Report on Open Recommendations to DHS Components 

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Non-Monetary Benefits: Ensure sound financial management of 

TSA’s consolidated balance sheets. 

Report Number OIG-08-06 FOUO 

Title: Better Administration of Automated Targeting Systems 

Controls Can Further Protect Personally Identifiable information. 

Issued: October 2007. 

This report is For Official Use Only. This report has three open 

recommendations. Upon request, additional information will be 

provided to qualified recipients. 

Report Number OIG-08-07 

Title: Information Technology Management Needs to Be 

Strengthened at the Transportation Security Administration. 

Issued: October 2007. 

Abstract: As part of our ongoing responsibility to assess the 

efficiency, effectiveness, and economy of departmental programs 

and operations, we reviewed TSA’s IT management programs and 

activities. The objectives of this review were to evaluate TSA’s 

management of current technologies and infrastructure to ensure 

effective transportation security mission operations and 

information management and exchange across internal and 

external stakeholders. 

Key Findings: TSA does not manage and apply IT effectively to 

support accomplishment of its mission objectives. Due to early 

pressures to meet tight congressional time frames and the public’s 

demand for increased transportation security, TSA’s technology 

environment evolved quickly and in a highly decentralized 

manner. The resulting IT infrastructure has limited system 

integration and data sharing and has perpetuated inefficient manual 

work processes. Additionally, without the authority and standard 

policies to govern technology implementation across TSA offices, 

the agency’s chief information officer (CIO) faces significant 

challenges in conducting agency-wide IT planning and investment 

management to counter the fragmented environment. The 

declining number of staff within the central IT Division also 

impedes the CIO’s ability to manage the IT infrastructure and 

support new technology requirements. Further, TSA faces 

disparate aviation stakeholder challenges, such as technical 

Status Report on Open Recommendations to DHS Components 

Page 305 
 

 

limitations and privacy assurance requirements, which largely 

remain outside of the agency’s control. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. The first 

90-day response for these recommendations is due in 2008. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Improve Security and Controls on DHS 

Financial Systems. 

Report Number OIG-08-09 

Title: Review of the USCIS Benefit Fraud Referral Process. 

Issued: December 2007. 

Abstract: In USCIS, the Office of Fraud Detection and National 

Security (FDNS) has primary responsibility for resolving 

immigration petitions with potential fraud indicators. However, 

with the notable exception of conspiracies that FDNS identified for 

criminal investigation by ICE, FDNS had limited measurable 

effect on immigration benefit fraud. 

Key Findings: FDNS resources were diverted by higher priority 

national security and public safety background checks and by the 

labor-intensive commitment to refer all articulable fraud petitions 

to ICE for review. USCIS adjudicators referred less than 1% of 

immigration benefit petitions to FDNS as having articulable fraud 

indicators. ICE Special Agents in Charge accepted less than 1% of 

these referrals for criminal investigation. The FDNS tracking 

database was not adequate for case management, program 

oversight, and data analysis. 

Recommendation Summary and Status: As of December 31, 

2007, the ten recommendations in this report were open. The first 

90-day response for these recommendations is due in 2008. Upon 

verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Status Report on Open Recommendations to DHS Components 

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Non-Monetary Benefits: Ensure the appropriate identification of 

fraud patterns for adjudicators by establishing reporting 

requirements, data analysis techniques, and standards for site 

visits. 

Report Number OIG-08-10 

Title: Customs and Border Protection Award and Oversight of 

Alaska Native Corporation Contract for Enforcement Equipment 

Maintenance and Field Operations Support. 

Issued: October 2007. 

Abstract: We reviewed the 2003 CBP sole source award of an 

integrated logistics and operations support contract for almost 

10,000 pieces of inspection equipment. Before this contract with 

Chenega Technology Service Corporation, four CBP staff 

managed more than 20 separate contracts for logistics, 

maintenance, and training on mental detectors, X-ray machines, 

and explosive trace detectors at land border crossings, commercial 

airports, and seaports. Our review objectives were to determine 

whether CBP complied with federal regulations in awarding the 

contract and performed adequate oversight during implementation. 

Key Findings: CBP did not comply with federal regulations when 

it awarded Chenega the contract under an incorrect industry 

classification code. Furthermore, CBP did not effectively monitor 

Chenega’s compliance with regulatory and contract limitations on 

subcontracting. 

Recommendation Summary and Status: As of December 31, 

2007, the four recommendations in this report were open. It is 

unknown whether the recommendations have been implemented. 

Upon verification of implementation, the recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensure proper awarding of sole source 

integrated logistics and operations support contract. 

Report Number OIG-08-12 

Title: Independent Auditors’ Report on DHS' FY 2007 Financial 

Statements. 

Status Report on Open Recommendations to DHS Components 

Page 307 
Issued: November 2007. 

Abstract: KPMG, under contract with us, presented financial 

information excerpted from DHS’ Annual Financial Report (AFR) 

and the results of the DHS financial statement audits for FY 2007 

and FY 2006. We contracted with the independent public 

accounting firm KPMG to perform the audits. 

Key Findings: KPMG was unable to provide an opinion on DHS’ 

balance sheet as of September 30, 2007 and 2006. The FY 2007 

auditor’s report discusses eight significant deficiencies, seven of 

which are considered material weaknesses in internal control, and 

eight instances of noncompliance with laws and regulations. 

Recommendation Summary and Status: As of December 31, 

2007, the 87 recommendations in this report were open. It is 

unknown whether 48 of the recommendations have been 

implemented. The component has responded by providing a 

corrective action plan implementing 39 of the remaining open 

recommendations. We did not agree with the component on 11 of 

the open recommendations. Upon verification of implementation, 

the recommendations will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Financial management improvement. 

Report Number OIG-08-14 Classified 

Title: Improved Administration Can Enhance Federal Emergency 

Management Agency Classified Laptop Computer Security. 

Issued: November 2007. 

This report is Classified. This report has six open 

recommendations. Upon request, additional information will be 

provided to qualified recipients. 

Report Number OIG-08-16 

Title: Audit of the State of Colorado Homeland Security Grant 

Program. 

Issued: December 2007. 

Status Report on Open Recommendations to DHS Components 

Page 308 
Abstract: At the request of the G&T, we audited the State of 

Colorado’s (Colorado) management of homeland security and 

urban areas security initiative grants awarded by G&T during 

fiscal years 2003, through 2006. The objective of our audit was to 

determine whether Colorado effectively and efficiently 

implemented its homeland security program, achieved the goals of 

the program, and spent funds according to grant requirements. Our 

goal was to identify problems and recommend solutions to help the 

DHS and Colorado improve the nation’s ability to prevent, prepare 

for, and respond to major disasters, terrorist attacks, and other 

emergencies, known as ‘all-hazards’ preparedness. 

Key Findings: Colorado has improved its management of the 

grant programs, including the hiring of additional executive and 

technical personnel and initiating program reviews to improve the 

effectiveness of its homeland security efforts. However, Colorado 

has not complied with critical Homeland Security Grant Program 

requirements, as the state has not ensured adequate oversight of 

program activities and compliance with its homeland security 

strategy. In addition, the state’s internal controls for managing 

homeland security grant programs, and ensuring sub-grantee 

compliance and program readiness were ineffective. This report 

highlights (1) the challenges facing Colorado’s homeland security 

organization, (2) Colorado’s need to ensure adherence to its 

homeland security strategy has been followed, (3) areas where 

grant management could be improved, and (4) opportunities for 

improving program readiness. 

Recommendation Summary and Status: As of December 31, 

2007, the six recommendations in this report were open. The first 

90-day response for these recommendations is due on 3/10/2008. 

Upon verification of implementation, all recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Ensuring grant funding is allocated to 

projects with the highest risk and priority. 

Report Number OIG-08-19 

Title: DHS’ Domestic Nuclear Detection Office Progress in 

Integrating Detection Capabilities and Response Protocols. 

Issued: December 2007. 

Status Report on Open Recommendations to DHS Components 

Page 309 
 

Abstract: The Domestic Nuclear Detection Office is working to 

coordinate federal, state, and local government efforts to expand 

and improve detection capabilities. Further, the Domestic Nuclear 

Detection Office, in conjunction with the FEMA’s Office of Grant 

Programs, is collaborating with state and local officials in 

developing and delivering radiological and nuclear detection 

programs and training. It is also coordinating with federal partners 

to identify and prevent overlap of federal radiological and nuclear 

detection programs. 

Key Findings: The office has also made progress in developing a 

multilayered system of detection technologies, programs, and 

guidelines designed to enhance the ability to detect the threat of a 

radiological or nuclear attack. 

Recommendation Summary and Status: As of December 31, 

2007, the recommendation in this report was open. The first 90-

day response for these recommendations is due in 2008. Upon 

verification of implementation, the recommendation will be closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Defines funding responsibilities of each 

office for preventative radiological and nuclear training courses. 

Report Number OIG-08-20 

Title: The State of Florida's Management of State Homeland 

Security Grants Awarded During Fiscal Years 2002 through 2004. 

Issued: December 2007. 

Abstract: Cotton and Company LLP, under contract with us, 

completed an audit of the DHS State Homeland Security Grants 

awarded to the State of Florida. The objectives of the audit were to 

determine whether the state (1) effectively and efficiently 

implemented the first responder grant programs, (2) achieved the 

goals of the programs, and (3) spent funds according to grant 

requirements. The audit goal was to identify problems and solutions 

that would help the State of Florida prepare for and respond to 

terrorist attacks. 

Key Findings: Florida Division of Emergency Management could 

develop or improve policies and procedures over grant processes. 

Our findings, summarized below. 

Status Report on Open Recommendations to DHS Components 

Page 310 
1.	 Florida Division of Emergency Management did not have 

effective policies and procedures to ensure compliance with 

grant requirements for funding allocations and timeliness; 

2.	 Florida Division of Emergency Management did not enter 

into Memorandums of Understanding with subgrantees 

properly; and 

3.	 Florida Division of Emergency Management did not have 

effective controls for its subgrantees. 

Recommendation Summary and Status: As of December 31, 

2007, the five recommendations in this report were open. The first 

90-day response for these recommendations is due in 2008. Upon 

verification of implementation, all recommendations will be 

closed. 

Estimated Cost Savings: N/A 

Non-Monetary Benefits: Effective and efficient implementation 

of first responder grants. 

Status Report on Open Recommendations to DHS Components 

Page 311 
 

Appendix A 

Department Comments 

Status Report on Open Recommendations to DHS Components 

Page 313
 
 

 

 

 

 

 

 

 

 

 

 

Appendix B 

Major Contributors to this Report 

Douglas Ellice, Chief Inspector 

 Megan McNeely, Lead Inspector 

Susan Fischer, Inspector 

 Pharyn Smith, Inspector 

Alexander Best, Office of Audits 

Iris Hudson, Office of Audits 

Paul McPhail, Office of Emergency Management 

Wynne Kelch, Office of Inspections 

Ann Brooks, Office of Information Technology 

Sylvia Massie, Office of Information Technology 

Steve Laferty, Office of Investigations 

Status Report on Open Recommendations to DHS Components 

Page 314
 
Additional Information and Copies 

To obtain additional copies of this report, call the Office of Inspector General 

(OIG) at (202) 254-4199, fax your request to (202) 254-4305, or visit the OIG web 

site at www.dhs.gov/oig. 

OIG Hotline 

To report alleged fraud, waste, abuse or mismanagement, or any other kind of 

criminal or noncriminal misconduct relative to department programs or 

operations: 

• Call our Hotline at 1-800-323-8603; 

• Fax the complaint directly to us at (202) 254-4292; 

• Email us at DHSOIGHOTLINE@dhs.gov; or 

•	 Write to us at: 

DHS Office of Inspector General/MAIL STOP 2600, Attention: 

Office of Investigations - Hotline, 245 Murray Drive, SW, Building 410, 

Washington, DC 20528. 

The OIG seeks to protect the identity of each writer and caller.