Department of Homeland Security 

Office of Inspector General 

United States Coast Guard’s Reported 
 


Anti-Deficiency Violations for Shore 
 


Construction and Improvement 
 


Projects for Fiscal Years 
 


2003 through 2009
 
 

OIG-11-17 December 2010 
Office ofInspector Gel/eral 

U.S. Department of Homeland Security 

Washington, DC 25028 

Homeland 

Security 

DEC - 9 2010 

Preface 

The Department of Homeland Security (DHS) Office ofinspector General (DIG) was 

established by the Homeland Security Act of2002 (Public Law 107-296) by amendment 

to the Inspector General Act of1978. This is one of a series of audit, inspection, and 

special reports prepared as part of our oversight responsibilities to promote economy, 

efficiency, and effectiveness with the department. 

This report addresses the strengths and weaknesses ofthe United States Coast Guard's 

reported anti-deficiency violations for shore construction and improvement projects. It is 

based on interviews with employees and officials ofrelevant agencies and institutions, 

direct observations~ and a review of applicable documents. 

The recommendations herein have been developed to the best knowledge available to our 

office, and have been discussed in draft with those responsible for implementation. We 

trust this report will result in more effective, efficient, and economical operations. We 

express our appreciation to all of those who contributed to the preparation of this report. 

~r . h d Anne L. RIC ar s 

Assistant Inspector General for Audits 
Table of Contents/Abbreviations 

Executive Summary .............................................................................................................1 
 


Background..........................................................................................................................2 
 


Results of Review ................................................................................................................3 
 


ADA Violations for FYs 2003 Through 2007 ...............................................................3 
 


ADA Testing Results for FYs 2009 and 2010 ...............................................................5 
 


Conclusion ...........................................................................................................................6 
 


Recommendations................................................................................................................6 
 


Management Comments and OIG Analysis ........................................................................7 
 


Appendixes 

Appendix A: Purpose, Scope, and Methodology.......................................................10 
 


Appendix B: Management Comments to the Draft Report .......................................12 
 


Appendix C: 317 Anti-Deficiency Violations ..........................................................15 
 


Appendix D: Major Contributors to This Report ......................................................24 
 


Appendix E: Report Distribution ..............................................................................25 
 


Abbreviations 

AC&I Acquisition, Construction, and Improvement
 
 

ADA Anti-Deficiency Act 
 


CEU Civil Engineering Unit 
 


Coast Guard United States Coast Guard 
 


DHS Department of Homeland Security 
 


FASAB Federal Accounting Standards Advisory Board 
 


FY Fiscal Year 
 


OIG Office of Inspector General 
 


OMB Office of Management and Budget 
 

OIG
 
 Department of Homeland Security 

Office of Inspector General 

Executive Summary 

In our report Maintenance, Rehabilitation, and Upgrading of Shore 

Facilities in Support of United States Coast Guard Missions (OIG08-24, issued February 2008), we identified that the U.S. Coast 

Guard improperly used maintenance funds to augment and 

compensate for underfunded shore acquisition, construction, and 

improvement appropriations. Subsequent to our 2008 report, the 

Coast Guard changed its policy to conform with legislation, and 

conducted an internal review identifying 317 improvement projects 

as Anti-Deficiency Act violations, totaling $131 million for fiscal 

years 2003 through 2007. 

The objective of this audit was to determine the accuracy of the 

Coast Guard’s reported 317 potential Anti-Deficiency Act 

violations. We examined the Coast Guard’s methodology for 

identifying the reportable violations, as well as the effectiveness of 

the Coast Guard’s new policies and procedures for compliance 

with statutory authorities as they apply to maintenance funds and 

acquisition, construction, and improvement expenditures. 

We concur with the Coast Guard’s methodology used to identify 

the potential Anti-Deficiency Act violations but identified minor 

discrepancies with the results. We are recommending that the 

Coast Guard notify the Secretary that there were 317 AntiDeficiency Act violations totaling approximately $138 million. 

The violations were caused by Coast Guard policies and 

procedures that inappropriately permitted the use of maintenance 

funds for minor shore construction. We are also recommending 

that the Coast Guard identify the names of the responsible parties. 

The Coast Guard has instituted effective controls to ensure that 

maintenance funds will not improperly be used for minor shore 

acquisition, construction, and improvements. The Coast Guard 

concurred with our five recommendations. We have incorporated 

the Coast Guard’s comments into the body of this report. These 

comments are included in their entirety as Appendix B. 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement 
 


Projects for Fiscal Years 2003 through 2009
 
 

Page 1
 
 
 

Background 

The United States Coast Guard reported that it occupies more than 

22,000 shore facilities. The Coast Guard also reported that the 

funds required for its acquisition, construction, and improvements 

(AC&I) and maintenance supporting these shore facilities in fiscal 

year (FY) 2010 is projected to exceed $2.9 billion. The 

appropriation for AC&I funds supports major acquisition, 

construction, and improvements that increase the capacity or 

longevity of an asset, while maintenance funds support preventive 

maintenance, normal repairs, alterations, and renewal of assets to 

achieve their full expected life. 

In our report Maintenance, Rehabilitation, and Upgrading of Shore 

Facilities in Support of United States Coast Guard Missions (OIG08-24, issued February 2008), we identified a funding gap of 

approximately $511 million in shore AC&I over the 4-year period 

FYs 2003 through 2006. We reported the Coast Guard improperly 

used maintenance funds to upgrade or expand its shore facilities to 

compensate for this gap. 

We reported that Coast Guard policies and procedures incorrectly 

permitted use of maintenance funds for shore AC&I projects. This 

practice violated 31 U.S.C. § 1301(a)1

 (sometimes known as the 

“purpose statute”) and Office of Management and Budget (OMB) 

Circular No. A-11. 

OMB Circular No. A-11 provides guidance on preparing, 

submitting, and executing the budget. It also defines maintenance 

of facilities as routine repair, excluding amounts for construction 

and rehabilitation, including new works and major additions, 

alterations, improvements to, and replacements of existing works. 

Our report included a recommendation that the Coast Guard 

identify expenditures that may have been inappropriately charged 

to the maintenance appropriation and, if appropriate, notify the 

Secretary and Congress that funds were used inappropriately and 

report the statutory violations. In response, the Coast Guard 

reported it identified 317 potential Anti-Deficiency Act (ADA)2 

violations totaling $131 million during FYs 2003 through 2007. 

 

1

 “Appropriations shall be applied only to objects for which the appropriations were made except as 

otherwise provided by law.” 2

 31 USC 1341 (a), “An officer or employee of the United States government...may not make or authorize 

an expenditure or obligation exceeding an amount available in an appropriation or fund for the expenditure 

or obligation.” 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 
 

Projects for Fiscal Years 2003 through 2009 
 

Page 2
 
 
 

 

The Coast Guard obtained authority in each of its annual 

appropriations for FYs 2008, 2009, and 20103 to expend 

maintenance funds for minor shore construction projects not 

exceeding $1 million in total cost at any location. The Coast 

Guard is seeking permanent legislation for this appropriation. 

Results of Review 

During FYs 2003 through 2007, the Coast Guard improperly used maintenance 

funds to augment and compensate for underfunded shore AC&I project 

appropriations. This occurred because Coast Guard policies and procedures wrongly 

permitted using maintenance funds for minor shore AC&I projects, and this practice 

was not consistent with guidance contained in OMB Circular No. A-11. 

We examined the Coast Guard’s methodology for identifying its reported 317 

potential ADA violations, as well as the effectiveness of the Coast Guard’s new 

policies and procedures for compliance with statutory authorities as they apply to 

maintenance funds and AC&I expenditures. We concurred with the Coast 

Guard’s methodology but identified minor discrepancies with the results. As 

result, we are recommending that the Coast Guard notify the Secretary that there 

were 317 violations totaling $138 million. 

We did not test for violations during FY 2008, and we did not find any ADA 

violations for transactions we tested from FY 2009 through March 8, 2010. Since 

the issuance of the previous OIG audit report, the Coast Guard has instituted 

effective controls to ensure that maintenance funds will not improperly be used 

for minor shore AC&I expenditures. 

ADA Violations for FYs 2003 Through 2007 

The Coast Guard’s methodology to identify potential ADA violations 

during FYs 2003 through 2007 utilized thresholds, keywords, and 

excluded maintenance projects related to emergencies and for 2005 

hurricane recovery projects. The methodology excluded hurricane 

projects because the Coast Guard had a supplemental AC&I appropriation 

“for necessary expenses related to the consequences of Hurricane Katrina 

and other hurricanes of the 2005 season.”4

 The Coast Guard used a 

threshold of greater than $100,000 and key words such as “construct, 

install, renew” included in project titles to identify projects to review. As 

a result, the Coast Guard reduced the number of maintenance projects that 

3

 Public Laws 110-161, 110-329, and 111-83, respectively. 
 
 4

 Public Law 109-234, Emergency Supplemental Appropriations Act for Defense, the Global War on
 
 

Terror, and Hurricane Recovery, 2006 (June 15, 2006). 
 


United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 
 

Projects for Fiscal Years 2003 through 2009 
 

Page 3
 
 
 

 

 

 

 

 

met the selection criteria for review from 7,947 to 317. These 317 

projects were evaluated to determine if AC&I appropriations were 

inappropriately used to fund construction. 

We concur with the Coast Guard’s methodology, but we identified minor 

discrepancies with their results. By generating and testing samples, and 

sorting data, we found: 

•	 One project should have been excluded by the Coast Guard 

because it was a maintenance project; 

•	 Five projects needed to be included by the Coast Guard because 

they were AC&I projects; and 

•	 Three projects should have been excluded because they were less 

than the $100,000 threshold. 

These ADA violations occurred because Coast Guard policies and 

procedures, as interpreted by the Coast Guard, permitted using 

maintenance funds for shore AC&I projects. Yet, this practice was not 

consistent with guidance contained in OMB A-11.5 

The ADA requires U.S. government employees to properly limit 

expenditures to amounts authorized in appropriations. Agency heads must 

promptly report violations to the President, Congress and the Comptroller 

General.6 Following policies issued by the Coast Guard Chief Financial 

Officer, both the certifying official (Commanding Officer of the Civil 

Engineering Unit) and the obligating officials (the Contracting Officers) 

improperly authorized obligating funds for minor shore construction to the 

maintenance appropriation. The Coast Guard report on these must include 

a statement of all relevant facts, the nature of the violations, the names and 

positions of the responsible employees and any discipline taken.7 

Based on our testing, we are satisfied with Coast Guard’s efforts to 

identify the potential violations during the FYs 2003 through 2007. See 

Appendix C for the 317 projects totaling approximately $138 million that 

should be reported to appropriate authorities as ADA violations. 

Our testing did not include FY 2008 transactions because the Coast Guard 

policies and procedures based on our previous report recommendations 

were newly in place. 

5 OMB Circular A-11, Section 83, Object Classification paragraph 25.4, “[o]peration and maintenance of
 
 

facilities . . . [i]ncludes . . . [s]ervice contracts and routine repair of facilities and upkeep of land...[but] 
 


[e]xclude[s] [a]lterations, modifications or improvements to facilities and land.” 
 
 6 31 U.S.C. § 1351; OMB Circular A-11, Section 145 
 
 7

 OMB Circular A-11, § 145.7. 
 


United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 
 

Projects for Fiscal Years 2003 through 2009 
 

Page 4
 
 
 

 

 

ADA Testing Results for FYs 2009 and 2010 

The Coast Guard has instituted effective controls to ensure that 

maintenance funds will not improperly be used for minor shore AC&I 

expenditures; however, the Coast Guard needs to issue clarifying guidance 

to ensure that the controls continue to be effective. 

Subsequent to our February 2008 audit report, the Coast Guard issued 

guidance for the execution of maintenance funding and for minor shore 

construction projects not exceeding $1 million in total cost at any location. 

This guidance allows maintenance funds to be used for maintenance, 

alterations, and code compliance upgrades up to 50% of the plant 

replacement value. Under the Coast Guard’s current policy, when 

maintenance, alteration, and code compliance work exceeds 50% of the 

plant replacement value—which is the cost to replace the current physical 

plant with modern facilities—the project is considered a renewal and the 

total costs of the project, including any improvement costs are limited to 

$1 million. In addition, when a project includes complete in-kind 

replacement costs, which is the substitution of an asset or component of an 

asset with a replacement or component that meets the same specifications 

as the original, the total in-kind replacement costs of an asset plus any 

improvements are limited to $1 million. 

We tested maintenance expenditures for FYs 2009 and 2010 to ensure that 

no additional ADA violations occurred subsequent to the issuance of the 

new guidance. The following summarizes our results: 

•	 We identified 29 projects totaling $52.9 million with expenditures 

exceeding $1 million. We reviewed these project operating 

expense certifications (a certification of estimated costs by 

maintenance, alteration, code compliance, improvement, and 

replacement in-kind) and found no potential ADA violations. 

•	 We compared AC&I backlogs with the funded maintenance 

projects to ensure that the Coast Guard did not split AC&I projects 

into smaller maintenance projects in order to circumvent the $1 

million threshold for minor shore construction. We did not 

identify any potential split AC&I projects. 

Although our testing for FYs 2009 and 2010 maintenance projects did not 

identify any potential ADA violations, we did identify that the guidance 

does not clearly define the difference between maintenance and 

improvement expenditures for in-kind replacement projects. This 

guidance should clearly state that when a component of an asset is 

replaced (versus an entire asset), the cost of replacing an in-kind asset 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 

Projects for Fiscal Years 2003 through 2009 
 

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component is considered a maintenance expenditure, while an in-kind 

replacement of an entire asset is considered an improvement expenditure. 

Without clarifying the guidance, Coast Guard staff may incorrectly 

interpret improvement expenditure and unknowingly cause an ADA 

violation when the in-kind replacement of the entire asset exceeds $1 

million. 

In addition, the appropriation language does not clearly define “minor 

shore construction projects not exceeding $1 million in total cost at any 

location.” Without consulting an appropriations attorney, Coast Guard 

staff may incorrectly interpret the appropriation language and cause an 

ADA violation when the project cost exceeds $1 million. 

Conclusion 

With the exception of minor discrepancies, we concur with the Coast 

Guard’s methodology used to identify potential ADA violations for FYs 

2003 through 2007 because Coast Guard policies and procedures issued by 

the Chief Financial Officer inappropriately permitted the use of 

maintenance funds for shore AC&I projects. There were no potential 

ADA violations in the samples we tested for FYs 2009 and 2010. 

Our review indicated that the Coast Guard needs to clarify current 

guidance on in-kind maintenance projects. Additionally, the Coast Guard 

has not obtained a legal interpretation of the appropriation language 

defining minor shore construction. We also noted that the Coast Guard is 

pursuing permanent appropriation language that allows minor shore 

construction and has instituted effective controls to ensure that 

maintenance funds will not improperly be used for minor shore AC&I 

expenditures. 

Recommendations 

We recommend that the United States Coast Guard: 

Recommendation #1: Report the 317 ADA violations totaling 

approximately $138 million to the DHS Secretary in compliance 

with ADA reporting requirements. For each violation, the report 

should include title and Treasury symbol (including fiscal year) of 

the appropriation or fund account, the amount involved, the date 

the violation occurred, the names of the official responsible for the 

policy, the obligating official and certifying officer responsible for 

payment, the type of violation, and the primary reason or cause. 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 

Projects for Fiscal Years 2003 through 2009 
 

Page 6
 
 

Recommendation #2: Conduct a review of FY 2008 maintenance 

projects expenditures exceeding $1 million and report any ADA 

violations according to OMB Circular A-11. 

Recommendation #3: Obtain a legal opinion from Coast Guard 

Counsel supporting the Coast Guard interpretation of “minor shore 

construction projects not exceeding $1 million in total cost” to 

mitigate the possibility of confusion in future years. 

Recommendation #4: Issue clarifying guidance and provide 

training on this new guidance for the definitions for when “in-kind 

replacement” is considered a maintenance expenditure versus 

when “in-kind replacement” is considered an improvement 

expenditure. 

Recommendation #5: Continue to pursue permanent legislation 

for appropriations for minor shore construction projects not 

exceeding $1 million in total cost at any location. 

Management Comments and OIG Analysis 

The Coast Guard concurred with all five recommendations. We reviewed 

the Coast Guard’s response and associated documentation. We consider 

recommendations 1 and 5 open and unresolved, recommendations 2, 3, 

and 4 closed. The following is a summary and status of each 

recommendation. 

Management Comments to Recommendation #1 

The Coast Guard concurred with the recommendation. As required, the 

Coast Guard will provide a report to the Secretary, DHS, on each violation 

that includes the Treasury symbol, amount, fiscal years of the violations, 

and responsible officials. The Coast Guard asserts that the responsible 

official is solely the Coast Guard’s Chief Financial Officer, who was 

responsible for the promulgation of financial policy. 

OIG Analysis 

We consider the Coast Guard’s actions materially responsive to the 

recommendation. We also reaffirm our recommendation that in addition 

to the Chief Financial Officer being reported as a responsible official, the 

obligating official and certifying officer responsible for payment are also 

accountable for the violations. Since one official obligates the U.S. 

Government to a future debt and the other releases U.S. funds, both have a 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 

Projects for Fiscal Years 2003 through 2009 
 

Page 7
 
 

legal obligation that is not superseded by Coast Guard policy. This 

recommendation remains open and unresolved. 

Management Comments to Recommendation #2 

The Coast Guard concurred with the recommendation. The Coast Guard 

conducted a comprehensive review of FY 2008 maintenance projects. 

Each project was evaluated to assess if any of the transactions exceeded 

the $1 million threshold. This programmatic review indicated that all 

projects were in compliance with appropriation law. 

OIG Analysis: 

Coast Guard’s review of FY 2008 maintenance projects is sufficient to 

address this recommendation, and we consider this recommendation 

closed. 

Management Comments to Recommendation #3 

The Coast Guard concurred with this recommendation. The Coast 

Guard’s General Counsel issued a formal opinion on August 30, 2010, 

which substantiates the current policy that the Coast Guard uses to execute 

shore construction projects. 

OIG Analysis 

The legal opinion is sufficient to address the recommendation, and we 

consider this recommendation closed. 

Management Comments to Recommendation #4 

The Coast Guard concurred with this recommendation. Its revised policy, 

which is in final clearance, better defines the term “in-kind replacement” 

to ensure consistent application of the policy throughout the Coast Guard. 

Additionally, the Coast Guard has provided field training on this enhanced 

draft policy, and a list of training events is maintained with the Office of 

Civil Engineering. 

OIG Analysis: 

The revised policy is sufficient to address the recommendation, and we 

consider this recommendation closed. 

Management Comments to Recommendation #5 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 

Projects for Fiscal Years 2003 through 2009 
 

Page 8
 
 

 

 

The Coast Guard concurred with this recommendation. An updated 

legislative change proposal has been drafted to obtain permanent 

legislation for shore construction projects. This proposal is currently 

under review within the Coast Guard and will be submitted in FY 2011. 

OIG Analysis 

We consider the Coast Guard’s proposed actions responsive to this 

recommendation. However, the recommendation will remain open and 

unresolved until the Coast Guard provides documentation that the change 

proposal has been submitted to Congress. 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement 

Projects for Fiscal Years 2003 through 2009 
 


Page 9
 
 
Appendix A 

Purpose, Scope, and Methodology 

The objective of our review was to determine the accuracy of the 

Coast Guard’s reported 317 potential ADA violations. We 

reviewed the methodology supporting the Coast Guard’s 

identification of the potential ADA violations. We used a 

statistical sample to test the accuracy of the 317 potential ADA 

violations reported by Coast Guard. We also tested maintenance 

projects that were not tested by the Coast Guard and maintenance 

project expenditures from FY 2009 through March 8, 2010. In 

addition, we reviewed Coast Guard policies and procedures related 

to maintenance expenditures, prior audit reports, OMB Circular A11, Federal Accounting Standards Advisory Board (FASAB) No. 

6, and DHS Appropriation Acts for FYs 2008 through 2010 for 

Coast Guard operating expenses. 

The Coast Guard provided its universe of 317 potential ADA 

violations. Using this universe, we separated the potential 

violations by location and fiscal year. We tested a sample of 

potential violations to determine whether the Coast Guard properly 

identified the transactions as an ADA violation and to determine 

who authorized the expenditure. We used a sample stratified by 14 

locations with a 95% confidence interval for the population of 317 

potential ADA violations. A sample size of 174 was needed to 

achieve a 95% confidence interval; however, in order to provide 

sample coverage for projects at the 14 locations, we selected a 

sample size of 188 potential violations. 

To ensure that there were no ADA violations other than the 317 

reported by the Coast Guard, we judgmentally selected 100 

projects from the universe of maintenance expenditures for FYs 

2003 through 2007. From the universe of 7,947 maintenance 

projects, we removed the 317 reported by the Coast Guard as 

potential ADA violations, transactions less than $100,000, 

transactions related to hurricanes Katrina and Rita, and 

transactions related to emergencies. We then identified 

transactions with recurring descriptions, e.g., “construct, install, 

renew,” which were also used by the Coast Guard in its 

methodology for identifying potential ADA violations, leaving a 

universe of 476 maintenance projects. We judgmentally tested 25 

projects authorized by four Civil Engineering Units in Miami, 

Oakland, Cleveland, and Providence. 

To determine whether the Coast Guard split AC&I projects into 

smaller maintenance projects, we compared funded maintenance 

projects with AC&I backlogs. The Coast Guard provided AC&I 

backlogs as of August 31, 2009, and maintenance projects awarded 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement 
 


Projects for Fiscal Years 2003 through 2009
 
 

Page 10
 
 
Appendix A 

Purpose, Scope, and Methodology 

and executed as of March 8, 2010, which totaled $236.8 million for 

2,158 projects. In addition, the Coast Guard provided its 

maintenance backlog dated March 19, 2010, totaling $1.168 billion 

for 12,167 projects pending funding and execution. We compared 

the AC&I backlog projects dated August 31, 2009, with both 

maintenance listings to determine whether the Coast Guard split 

AC&I projects into multiple maintenance projects in order to 

circumvent the control and stay within the $1 million maintenance 

threshold. 

We tested 2,158 current maintenance projects totaling $236.8 

million funded and executed during the period October 1, 2008, 

through March 8, 2010. Of these 2,158 maintenance projects, we 

identified 29 projects totaling $52.9 million with expenditures 

exceeding $1 million. We reviewed these 29 project operating 

expense certifications. 

We relied on Coast Guard computer processed data that contained 

information on the potential ADA violation universe, maintenance 

expenditures, minor shore AC&I projects, and maintenance 

backlogs. We conducted limited tests on this data to source 

documentation, and we also recreated the Coast Guard’s universe 

of 317 potential ADA violations. Based on these tests, we 

conclude that the data were sufficiently reliable to be used in 

meeting our audit objective. 

We performed our audit between September 2009 and July 2010 at 

Coast Guard headquarters in Washington, DC, and at Coast Guard 

Civil Engineering Units in Oakland, CA, and Providence, RI. We 

conducted the audit pursuant to the Inspector General Act of 1978, 

as amended, and according to generally accepted government 

auditing standards. These standards require that we plan and 

perform the audit to obtain sufficient, appropriate evidence to 

provide for a reasonable basis for our findings and conclusions 

based on our audit objectives. We believe the evidence obtained 

provides a reasonable basis for our findings and conclusions based 

on our audit objectives. 

We would like to thank the Coast Guard for the cooperation and 

courtesies extended to our staff during this review. 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 
 

Projects for Fiscal Years 2003 through 2009 
 


Page 11
 
 
U.S,Op nmnento~­ CommendaM. CQmmaMaM

Un Home l'Id Sec; Unft. Slllte5 S1l1tas Coas Guard (l.u;ar(j t}'..-' .....

United 5.8te9

Coas't Guam _

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OCT 2911

2910' 2~1O

·tEMORANDUM 'lEMORANDUM fOR; FOR; riIle lin-. L, L. Richards Richards

Assistant ssistant Inspector General G neral for Audits

~Yc -->L

~(..'---­ __---

,FROM: FROM:

z/c

Rear '. dlmiral dlmi :d Keith Keith. _Taylor Tay[or

Assistant. AS:listant Commandan· ommandant fOJ fOl' e5ouroe5 ouroes andld

Chi.efFillillJl1'ciaIOfficer ChiefFinancial Officer

U.S. .S. Coast Coas1 GlLIwd Quaid

SUBJECT; United Suites State Coast Coaiil Guam's Guard's Reponed nti.Dejicieflc nti-Dejicie'l'lc' Violation

for -'hun: 'hunt' Cons/ructiun ons/ruction and Impruve11'lent Impruvemenl Pro) Projects/or 'ctsjar F.i Fi'-cal -tal Year;\: Ye"ar.s

2003 through lO()9 20()9 - FOR OFFICIAL U'E USE ViVi}' D'NLY (FO 0) OJ

OIG Project 0; '0; 09-12 09-22 -A 'D.'. S G

This "hi morandum rna ndum transmits the me CCoast ast I uuard' rd' COmJfl1e1li COfl1lil1et1i ,toto the Office Otnce f [m;peclor lnspeetor General

(01 (OlG)) Project r'roject No: 0: 0 ·225- 225-

My P011lJt pOlllt of.contact COlitact is CAPT Frank H. Kingen Klngett, hief hlef ffice ofRes.ource Resource M.anagement. M.aI'lagemenl IeHie can

be reachw at (202) 372·3550 372-3550 if)'0l!1 YOIil ha e an. any questions qUestiOIlS,...

,tt'cb 'oh

 

Appendix B 

Management Comments to the Draft Report 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement 
 


Projects for Fiscal Years 2003 through 2009
 
 

Page 12
 
 
UNITED UNIT D TATES COAST GUARD OUARDCUSCG) TO) "TATE TATE .E T

ON DEPARTIvlENTOF DEPAR] OFHOM HOMELL' DE URITY URI

PEC10R PEClOR GENERAL DRAYT DRAfl REPORT R PORT

OIG DIG 09·225 D', D .T D 28 cEP ,EP 202()'IO0

RRctQmmcnd _commend Jioo dflli #1: tn :eport Report the 11 'A violation~ iolatiollHtotaling taling appro apP.I'O 'rnately imately $13S $138

million to the Df Seer ecretary tnry 1nin compliance c{lmplianoo\.\ 'iit AD' AD rep:mting relXlrting requireruell!ts. quire-rnents. for for eactl eac

violation yiolation, tll the're,pert :rep'ort shQuld hould include ti.t1e title and Treasury Trea.<;1II')' 5)1llbol ~lbol (including fiscal nst'al year of

the appropriation or fund fund! accQul'It, aCCQunt, the ammmt amol!lnt invol.ved involved! the to date the violation occurred, ooc:urred.,

the the name. names.. ofthe official responsible for the polic)' policy, the obhgating ohligating official ofticiai and certifying certifyin •

officer responsibl.e responsible tor for payment, payment. th type of violation, andlbe andlhe pril1lMy primary reason or cause. CmISC.

'G Re.. Respo ..po se: The Coast oast Guard Guanl concurs OO!1CUTS with \vilh l:he therecornmendation. ~oJlim ndation. A reqlLlucd, n.:q:ui1ed, the

Coast Guard ",;]1 wmprovide provide a report on each 'IlCh vi.olation vi,olation that includes til the Treasury Tn'l3sury symbol. symbol,

amount, illliol!lnt, fiscal years y aI oftht11 .' violations iolations alld and respons;ible n1sponsible o.fficiaJs. officiab. The Coast Guard asserts

that the responsible ,official official is, solely toe the U CG ChiefFinancial Officer; Officer, who who. was was,

responsible respollsil:>l fur far til tIl promulgation of offinancial financial policy. polic: .

R..oolllfileniia oommelula iOIl Ion #2: Conducl ofiducot 3a review reviev.' of '

I Y2008· 2008. m .. ten I ceCJe proj ec expe ditures diMes

eoeedi e oeedl g $] mi million lion and Md report atIi ~L 'ADA~D vio vjo ation. atio(]S.. accordin1!:to acc-ording to OMB Circular Ciroul<U' A-ll. A-l1.

_11 Respoo.se: Respollc/le: The .coast Coast Guard c..oncurs cJOncurs withfhe with the recommendation. r~ommeJldation. A oompreh ooltlpre:h"nsj" "!iSivc''

review offY offY 2008 20018 maint'e.nance maintenance pr,oj proj ts WlIS WliIS C'onducled. c'OuduC'wd bctwl:cn between 001I OCT 07 and 30 "EPEP

08. Each Elleh proieel W8.1l was e".llh.UIItcd l:l,,'8.lllllilred to acaecess ess if anan~ of () tile the trams tr-.ms I;tiOns l;4:iOOlS e ceedt ceeded thee $1

million thr hold. hold!. This Tbis programmatic r rieie' inindicated 'cat-e<! that thm alJ aU projects were in

'compliance compliancc wMlh appropriation iilppropriatioil law.

R' Retl)mmend· I)melld· trio() #3: tf3: Obtain aa.lcgal legal opinion. from from. CaS!: !1st Guwd Guilld ounsel mmseJ supporting upportin.g the tlle

Coast oast Guard interpretation inlelpretatioli ot of "minor 'minor hore 0 .ilStrucdofi IlSlFuctton proj.ec· proJec' Ilot not e, ceedins ceeding $.'[t

milUon milliion in total cost" to10 mitigate mitigalte lhe the ppossibili ssibiJi _ of confusion confusi D in future futuJe years.

CG Re p6.Ds.e- pwn e: TIle The Coast' Coast Guard uard concurs witb \1lith this recommendlation. recomnwndlatioll. TIl The " oast WISt GrnmI GIillfd s

Gcncrnl Gcn.c:rnl Coun5el ounsel issued iS5ued 1III fonnal formal opillion opinion on Allgust AuglilSt 3030, 2010. This Ibis opinion snbstaIltiatcs substantiates

thtl.'ii•C1.IiI1eiU UilTeiU poli.cy polky that thal. lbth •,Coast CoostGUl:Ifd 'Guard uSes uSeS lOto e<:.tJil£ OC1.J!lC shore construction OOJ1!ltruclion pro' pr'O'eelS.

ecommclldilltion ellJd .on : Issue ssue clarifying eLaritYin.g guidance guidanc anddpro ide lraining training on this tills new

guidance for the definitions for vi when "in-kind repla replacemen( ement" is considered consicferedaa maintenance mainenance·

expenditure expertditure ersus when' hen hin-killd in-kil1d replacement replacemenf' isi consider'ed wllSide.l'ed impvement imp ve ent

penditure.

Appendix B 

Management Comments to the Draft Report 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 
 

Projects for Fiscal Years 2003 through 2009 
 


Page 13
 
 
li n.. I uard

hail • i:n final 1 beIU ct· In the< term 'idi- :'ntl

replac.ement to ensure .SWill application ofthe poUcy IhroughOilt the COMt Guard.

Additionally, the Coast Guard bas provid fi' d Iralllling on lhisnhanced draft pOllcy,

IiSl oftraining, 'v nts is on lilwith the Oftic of Civil EDgin -Ing co-·n1.

Reromntend ReOOlll!lDlend lion hOD .uS: #50: Continue to pursue permanent legislation for approp appropriations .ations for

minor shore shore constriJJction construction projocts projects not nol exceeding eKceeding 1 mUlion million ini[l total cost at any an locatio IOcaiion_

CG R,espouse: R, spons : The 'Coast Coast Guard Gl.I:lU'd concurs with this r·recommendation. commendation. An Anl.lipdated updated

1legislative gislativ change propos.al proposal (LCP) LCP) .has has been dralled draflc::d 10[0 obtiain ob~ain perrnarmmt permanent legis)ation legislation for

shor" shore coliStruction collStruction projects. proj ·cts. This Th~s LCP is cUITi1ntly C'"LllTI:1ntly under II-view l' "rj w within the Coast Guard

and will be submitted. submitted in fiscal fr.s.cal year y~-ar 20J 2011. 1. The current curn:::nt draft LCPis L'CPis found in Enclosure 9.

Appendix B 

Management Comments to the Draft Report 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 
 

Projects for Fiscal Years 2003 through 2009 
 


Page 14
 
 
 

Appendix C 

317 Anti-Deficiency Violations 

FY 2003 through FY 2007 Anti-Deficiency Act Violations 

Civil Engineering 

Unit 

Project 

Number Project Name/Title Total 

FY 

Award 

1 CEU Cleveland 9C03079 INSTALL SEC. FENCE @ CGC BRAMBLE $100,085 2003 

2 CEU Miami 08M8984 BOATHOUSE SHELTER $102,673 2003 

3 CEU Miami 07M6366 FLOATING DOCK SYSTEM LAKE WORTH $109,331 2003 

4 CEU Cleveland 9C02113 EXTEND BOAT RAMP $110,615 2003 

5 CEU Cleveland E32C0869 INSTALL EMERG GEN./SECURITY PROJ. $112,862 2003 

6 CEU Providence 01P01174 REPL GAS TANK AT STA NY $118,877 2003 

7 CEU Oakland 13O01086 GRP PT ANGELES RPL SCRTY GATE GURD $122,083 2003 

8 CEU Oakland 33O02005 ISC ALAMEDA CDC PLYGRND UPGRD $127,246 2003 

9 CEU Miami 08M03238 WASH RACK AIRSTA HOUSTON $130,445 2003 

10 CEU Providence 01P01145 REPL FLOATING DOCKS $130,812 2003 

11 CEU Providence 01P00216 PUBLIC TOILET FACILITY $131,894 2003 

12 CEU Cleveland 9C03183 INSTALL SECURITY LIGHTING $132,330 2003 

13 CEU Cleveland 20C02006 INS SECURITY FENCE & GATE SYSTEM $137,000 2003 

14 CEU Cleveland 9C9204 HANDICAP ACCESSIBILITY IMPROVEMENTS $137,210 2003 

15 CEU Oakland 13O02091 LORAN STA HAVRE REPLACE GENERATOR $138,434 2003 

16 CEU Providence WX03041 REPL/INSTALL PERIMETER FENCING $138,687 2003 

17 CEU Cleveland 9C8900 INSTALL IRON SECURITY FENCE $138,913 2003 

18 CEU Oakland 11O01025 ACT SAN DIEGO UPGRADE HIGH-VOLTGE $140,007 2003 

19 CEU Juneau 17J02080 WPB MOORING SHORE TIES $143,978 2003 

20 CEU Oakland 11O03011 PACAREA MSST SAN FRAN BAY $144,621 2003 

21 CEU Cleveland P32C03091 REPLACE GUARD SHACK $145,491 2003 

22 CEU Cleveland E32C01028 INSTALL OVERHEAD HOIST BLDG 49 $146,950 2003 

23 CEU Cleveland P32C03090 INSTALL PERIMETER FENCE $152,519 2003 

24 CEU Cleveland 9C02124 REPLACE PAINT BOOTH $153,272 2003 

25 CEU Juneau 33J03062 REPLACE PAINT BOOTH $156,120 2003 

26 CEU Cleveland 5C02161 INSTALL SECURITY FENCE PHII (GRP) $156,286 2003 

27 CEU Oakland 13O01093 STA CP DIS GRP ASTORIA FLTG DOCK $160,687 2003 

28 CEU Honolulu 14H02037 (AT/FP) ASBP ADD'L SECURITY FENCE $161,063 2003 

29 CEU Miami 07M02018 HAZMAT BLDGS $163,342 2003 

30 CEU Oakland 13O01008 GRP PORT ANGELES FUEL TNK REPL/EXCH $163,711 2003 

31 CEU Cleveland 20C01017 CONSTRUCT COVER FOR TRANSM. CABLES $165,250 2003 

32 CEU Juneau 17J00124 REPLACE SEWAGE LINE $174,057 2003 

33 CEU Cleveland 20C0810 CONSTRUCT ADD. PARKING CAMSLANT $176,117 2003 

34 CEU Juneau 17J02103 ALTHROPE PEAK TOWER REPLACEMENT $177,357 2003 

35 CEU Juneau 17J01136 SECURITY FENCE PH2 $187,367 2003 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement 
 


Projects for Fiscal Years 2003 through 2009
 
 

Page 15
 
 
Civil Engineering 

Unit 

Project 

Number Project Name/Title Total 

FY 

Award 

36 CEU Honolulu 33H03026 (AT/FP) ISC: UPGRADE SECURITY FENCE $202,559 2003 

37 CEU Providence 01P02040 GATES & FENCES $211,172 2003 

38 CEU Miami 08M00058 SOIL BORINGS AT CGC CIMARRON $214,087 2003 

39 CEU Cleveland 5C02037 REPLACE PIER AND FENDER SYSTEM $223,674 2003 

40 CEU Oakland 33O03061 MSST SAN FRANCISCO PHASE 2 $232,836 2003 

41 CEU Oakland 33O01020 ISC ALAMEDA HOUSING-FNCE/SHD PH2 $255,312 2003 

42 CEU Miami 07M7502 TYBEE RFL REPLACEMENT $262,590 2003 

43 CEU Oakland 13O01248 STA YQNA BAY GP NB RPL WLKWY TO BTH $264,813 2003 

44 CEU Honolulu 33H3045 (AT/FP) ISC: PERIMETER LGTNG INST/IMPRVE $276,213 2003 

45 CEU Providence 32P03035 ISC BOSTON BOAT GARAGE FACILITY $280,577 2003 

46 CEU Providence 32P03037 MSST OFFICE SPACES REHAB $296,012 2003 

47 CEU Providence 01P02279 INSTALL GUARD SHACK $300,214 2003 

48 CEU Providence 01P00277 RENOVATE ANT BLDG $303,818 2003 

49 CEU Providence 01P02237 NEW GUIDE PILES @ STA GLOUCESTER $307,033 2003 

50 CEU Oakland 33O02008 ISC ALAMEDA SECURITY LIGHTS $323,349 2003 

51 CEU Oakland 33O03045 ISC ALAMEDA ACP $325,793 2003 

52 CEU Providence 32P03024 GROUP/ANT BOSTON BOAT GARAGE $334,779 2003 

53 CEU Miami 08M01232 SOIL SAMPLING $336,000 2003 

54 Academy WX03041 REPL/INSTALL PERIMETER FENCING $342,389 2003 

55 CEU Juneau 17J03047 INSTALL LEACHFIELD $354,937 2003 

56 CEU Providence 32P03046 BLDG 171 HABITABILITY IMPROVEMENTS $369,441 2003 

57 CEU Honolulu 33H01011 MSO: UPGRADE ELECTRICAL SHORE-TIE $392,191 2003 

58 CEU Oakland 13O03054 GP PRT ANGELES FLOATING DOCK $395,542 2003 

59 CEU Oakland 13O02117 GRP PT ANGLS CPB OFC SPCE ADDTN $398,719 2003 

60 CEU Juneau 33J03113 AT/FP SECURITY UPGRADES $455,000 2003 

61 CEU Miami 07M8124 STA ST PETE REFURB FAC SH $506,930 2003 

62 CEU Cleveland 5C4881 CONSTRUCT REPLACE BULKHEAD $557,888 2003 

63 CEU Oakland 33O01102 ISC SAN PEDRO FLOATING DOCK REPLACE $609,697 2003 

64 CEU Providence 01P03221 ACT NEW YORK $664,249 2003 

65 CEU Miami 08M02406 MODULAR BUILDING GALVESTON $784,784 2003 

66 CEU Cleveland 9C02094 REPLACE EMERGENCY GENERATOR $787,616 2003 

67 CEU Oakland 11O03096 ACTIVITIES SAN DIEGO AT/FP SERVICE $1,104,832 2003 

68 FDCC LANT 40L03001KN ARSC COMPONENT REPAIR SHOP ECITY $1,121,784 2003 

69 CEU Juneau 17J00024 REHAB STATION $1,487,793 2003 

70 CEU Juneau 17J01013 MSO VALDEZNEW PUB WORKS BLDG IN HSG $2,930,859 2003 

71 CEU Oakland 33O03549 ISC ALAMEDA HOUSING NOVATO $100,253 2004 

72 CEU Providence 01P04215 OFFMODULARSPACEANTNY $100,420 2004

 

Appendix C 

317 Anti-Deficiency Act Violations 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 
 

Projects for Fiscal Years 2003 through 2009 
 


Page 16
 
 
 

Appendix C 

317 Anti-Deficiency Act Violations 

Civil Engineering 

Unit 

Project 

Number Project Name/Title Total 

FY 

Award 

73 Mobile 76B03015 HOT WATER HTR FOR HELICOPTER WASHRA $102,584 2004 

74 CEU Cleveland 5C02197 INSTALL 80' ROHN SSV TWR $103,487 2004 

75 CEU Cleveland 5C4961 ELECTRICAL SAFETY IMPROVEMENTS $104,046 2004 

76 CEU Miami 07M01288 REHAB BLDG 125 SAN JUAN $110,093 2004 

77 CEU Providence 01P04216 MODULARBLDGUTILITYINSTALLANTNY $114,369 2004 

78 CEU Oakland 33O03114 ISC ALAMEDA PARKING $117,505 2004 

79 Yorktown 75-K03066 UPGRADE BM A CLASSROOM $121,861 2004 

80 CEU Oakland 13O00035 STA CHETCO RIVER GRP NORTH BEND $123,124 2004 

81 CEU Cleveland 20C04007 CAMP LEJEUNE RANGE RENOVATIONS $126,636 2004 

82 CEU Cleveland 5C03177 CONSTRUCT SANITARY SEWER $133,507 2004 

83 CEU Cleveland 9C03275 INSTALL EMERGENCY GENERATORS $143,132 2004 

84 Academy 60D03050 REPL HW TANK CHASE D $147,483 2004 

85 CEU Providence 01P02509 PROVIDE GASOLINE FUL SYSTM $147,511 2004 

86 CEU Honolulu 14H04003 ASBP: MED TRAILER UTILITIES $149,011 2004 

87 CEU Miami 07M04243 CODE UPGRADES BRICKEL $150,000 2004 

88 Yorktown 75-K03061 INSTALL FLOATING DOCKS AT WORMLEY C $151,211 2004 

89 CEU Cleveland 5C02079 REPLACE HAZMAT BLDG $151,533 2004 

90 CEU Juneau 33J03062 REPLACE PAINT BOOTH $154,632 2004 

91 Petaluma 74R02002 MAIN GATE IMPROVEMENTS $156,617 2004 

92 Yorktown 75-K01032 SAR SCHOOL EXPANSION, BLDG 229 $158,013 2004 

93 CEU Honolulu 14H02046 12,000 GAL AST FOR FUEL FARM $162,716 2004 

94 CEU Miami 20M02003 TOWER FOUNDATIONS $170,015 2004 

95 CEU Cleveland 5C02186 REPLACE NORTH BREAKWATER-OCEAN CITY $174,300 2004 

96 CEU Juneau 17J00138 INSTALL CONCRETE DECKS $186,653 2004 

97 CEU Providence 01P02299 PROVIDE AC IN HANGER $197,208 2004 

98 CEU Providence 01P99008 INSTALL A/C SYSTEM $204,089 2004 

99 CEU Oakland 33O03006 ISC SPEDRO BLDG 22 ENCL BREEZEWAY $214,837 2004 

100 CEU Cleveland 5C03163 CONSTRUCT STORM WATER TREATMENT SYS $219,785 2004 

101 CEU Oakland 11O03066 ACT SDO PARKING $222,930 2004 

102 CEU Juneau 33J02011 HELICOPTER PAD AT WOLFE POINT $232,154 2004 

103 CEU Providence 32P04031 BAAT GARAGE EXTENSION $234,988 2004 

104 CEU Cleveland 9C0853 REPLACE FUEL SYSTEM $236,714 2004 

105 Yorktown 75-K9054 U/G SHORETIES AND TRANSFORMER @BFC $246,511 2004 

106 CEU Providence 32P00085 NEW SITE ENTRANCE ISC BOSTON $248,769 2004 

107 CEU Cleveland 5C02034 REPLACE BOAT FUELING SYSTEMS $261,806 2004 

108 CEU Miami 07M02271 MEDICAL BLDG EXPANSION $263,844 2004 

109 CEU Miami 32M9840 UPGRADE ISC MIAMI BLAST SHOP $275,776 2004 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 
 

Projects for Fiscal Years 2003 through 2009 
 


Page 17
 
 
 

Appendix C 

317 Anti-Deficiency Act Violations 

Civil Engineering 

Unit 

Project 

Number Project Name/Title Total 

FY 

Award 

110 CEU Cleveland 5C03162 REPLACE EMERGENCY GENERATOR $296,959 2004 

111 CEU Providence 01P02493 FLATTOP RENOVATIONS $299,866 2004 

112 CEU Cleveland 5C9127 REPLACE FUEL STA PUMPS $316,504 2004 

113 CEU Oakland 11O00189 STA MONTEREY GRP SF RHB FLTG DOCK $321,951 2004 

114 Petaluma 74R03087 (POR) CONSTRUCT BARRACKS PARKING $327,732 2004 

115 CEU Cleveland 9C02316 BERTHING EXPANSION $348,602 2004 

116 Yorktown 75-K04041 DESIGN SCIF, BLDG. 229 $354,759 2004 

117 CEU Oakland 33O02056 ISC SAN PEDRO MSST BOAT STORAGE $361,601 2004 

118 CEU Oakland 33O03046 ISC ALAMEDA BLDG 5 PBX EXPANSION $374,444 2004 

119 CEU Honolulu 33H04008 ISC: PORTABLE SAFR $399,917 2004 

120 CEU Providence 01P03158 BMF BUILDING ADDITION AT NEW HAVEN $432,282 2004 

121 CEU Miami 08M02296 BUILDING IMPROVEMENTS MISSISSIPPI $451,984 2004 

122 CEU Oakland 13O03120 CG STA BELLINGHAM $457,050 2004 

123 CEU Juneau 431MISCFLETC FLETC SCHOOL MOVE $500,000 2004 

124 CEU Miami 08M7835 BOAT HOUSE PORT ARANSAS $505,377 2004 

125 CEU Oakland 11O03067 GP SFO FLOATING DOCKS $506,117 2004 

126 CEU Cleveland 5C03008 EXTEND PIER STA WRIGHTSVILLE $520,536 2004 

127 CEU Miami 07M01300 CONSTRUCT UTILITIES $525,227 2004 

128 CEU Miami 07M01278 REPLACE GENERATOR KEY WEST $538,503 2004 

129 CEU Oakland 13O02163 GRP ASTORIA STA CAPE DIS EXPND ROOM $551,995 2004 

130 CEU Miami 32M02066 COMMAND CTR REHAB $559,822 2004 

131 CEU Oakland 21O04001 ACTIVITY SAN DIEGO $562,888 2004 

132 CEU Miami 32M6032 NESU CHARLESTON CONSTRUCTION $563,361 2004 

133 CEU Providence 01P04232 CONST MAINTENANCE & STORAGE BLDG $594,702 2004 

134 CEU Juneau 17J00180 ADD GARAGE BAY $669,620 2004 

135 CEU Oakland 11O02163 ACTIVITY SAN DIEGO $705,733 2004 

136 CEU Miami 20M04018 COMMSTA NOLA FAC PROJECT $747,960 2004 

137 CEU Honolulu 33H04001 ISC: MSST STANDUP $780,075 2004 

138 CEU Cleveland 9C03059 CONSTRUCT BOAT STORAGE GARAGE $787,228 2004 

139 CEU Miami 08M04233 TEMP FACILITY PC170 $830,877 2004 

140 CEU Oakland 21O04006 CG PACIFIC AREA STAFF PSU 312 STORA $832,723 2004 

141 CEU Oakland 11O01098 AIRSTA SAC HTNG/CLNG UPGRADES $875,341 2004 

142 Academy 60D8033 BULKHEAD RENOVATION $898,690 2004 

143 CEU Miami 20M04015 MSST MAIN BLDG RENOVATION $929,468 2004 

144 CEU Juneau 17J04022 MSST ANCHORAGE $1,357,062 2004 

145 CEU Cleveland 05C05115 REPLACE TOWERS $101,453 2005 

146 CEU Cleveland 05-C04256 WASTEWATER SYSTEM ADDITION $101,472 2005 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 
 

Projects for Fiscal Years 2003 through 2009 
 


Page 18
 
 
 

Appendix C 

317 Anti-Deficiency Act Violations 

Civil Engineering 

Unit 

Project 

Number Project Name/Title Total 

FY 

Award 

147 CEU Cleveland 5C00052 REPLACE LIFT STATION $102,618 2005 

148 CEU Miami 08M8890 PANAMA CITY PROJECT $103,458 2005 

149 CEU Miami 08M01239 REPLACE LIFTSTATION MSO HOUSTON $105,294 2005 

150 CEU Miami 07M03194 REPLACE GENERATOR BASE MAYPORT $108,739 2005 

151 CEU Oakland 256701 CG MSST LOS ANGELES/LONG BEACH $117,150 2005 

152 CEU Miami 07M05118 REPLACE EMERGENCY GENERATOR $117,957 2005 

153 CEU Miami 07M03194 REPLACE GENERATOR BASE MAYPORT $123,000 2005 

154 CEU Oakland 13O03109 STA BELLINGHAM SEWAGE UPLIFT $125,215 2005 

155 CEU Providence 01P03210 REPL FUEL OIL STORAGE TANK $134,288 2005 

156 CEU Cleveland 05C04214 REPLACE FLOATING DOCKS-STA BARNEGET $137,599 2005 

157 Academy 60D05009 LIGHT POLES FOR NEW FIXTURES $143,177 2005 

158 CEU Miami 08M7934 REPLACE METAL BLDG. $143,862 2005 

159 CEU Oakland 33O05075 ISC ALAMEDA ELECTRICAL UPGRADE $149,437 2005 

160 CEU Miami 07M03130 REPLACE GENERATOR PORT CANAVERAL $155,808 2005 

161 CEU Honolulu 271221 BUY OUT LEASES FOR SECTOR TRAILERS $160,025 2005 

162 CEU Providence 01P03047 STA MERRIMACK RIVER - NEW WET ROOM $171,270 2005 

163 CEU Providence 32P03035 ISC BOSTON BOAT GARAGE FACILITY $172,602 2005 

164 CEU Miami 07M00148 FUEL FARM UPGRADES STA FT PIERCE $173,401 2005 

165 CEU Cleveland 09-C02050 REBUILD RETAINING WALL $176,894 2005 

166 CEU Providence 01P04250 NEW GASOLINE DISPENSING SYSTEM $185,490 2005 

167 CEU Miami 07M02252 TYBEE FLOATING PIER $189,091 2005 

168 CEU Cleveland 05C05002 STEEL PILES FOR D5 $194,352 2005 

169 CEU Cleveland 05C04115 REPLACE BOAT DOCK UTILITIES $194,499 2005 

170 CEU Oakland 11O03061 CG STA MORRO BAY RPLC TMBR FLTG DKS $195,716 2005 

171 CEU Cleveland 09C05044 FLOATING DOCKS STA ST CLAIR SHORE $201,083 2005 

172 CEU Miami 07M03286 REPLACE GENERATORS $207,911 2005 

173 CEU Providence 01P04112 PSU OFFICE BUILD-OUT $213,485 2005 

174 CEU Oakland 256700 MSST SAN FRANCISCO TRAILER BUY OUT $219,861 2005 

175 CEU Oakland 11O04106 CG STA SAN DIEGO EXPAND OFFICE SPC $233,244 2005 

176 CEU Miami 07M02299 FUEL FARM UPGRADES $236,150 2005 

177 CEU Providence 01P05009 FLOAT RELOCATION, ANT NY $236,359 2005 

178 CEU Miami 08M05111 CAUCUS RANGE REBUILD $245,948 2005 

179 CEU Cleveland 09-C03069 FUEL SYSTEM UPGRADE $264,343 2005 

180 Cape May 77T00003 SUB-STATION #6 $269,461 2005 

181 FDCC PAC 33Q05017V GINGERBREAD ADDITIONAL UNITS $276,327 2005 

182 CEU Miami 08M04233 TEMP FACILITY PC170 $277,042 2005 

183 CEU Oakland 13O04099 STA CAPE D LOCKER AND SHOWER BLDG $288,503 2005 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 
 

Projects for Fiscal Years 2003 through 2009 
 


Page 19
 
 
 

 

Appendix C 

317 Anti-Deficiency Act Violations 

Civil Engineering 

Unit 

Project 

Number Project Name/Title Total 

FY 

Award 

184 CEU Miami 07M05031 NEW SECTOR OFFICES BASE MAYPORT $398,224 2005 

185 CEU Miami 07M05012 REPLACE PIER FT PIERCE $400,489 2005 

186 CEU Miami 07M04071 BUILD SECOND FLOOR MAYPORT $432,870 2005 

187 CEU Miami 08M02154 WIDEN DRIVEWAY $475,492 2005 

188 CEU Miami 08M05158 GROUP MOBILE GMDSS PROJECT $479,440 2005 

189 CEU Cleveland 09C9070 CONSTRUCT FUEL TRUCK GARAGE $489,781 2005 

190 CEU Providence 01P01112 STA CHATHAM GARAGE RENOVATION $490,557 2005 

191 CEU Cleveland 09C03078 EXPAND STATION ASHTABULA $533,726 2005 

192 CEU Honolulu 14H03025 MARSEC: REHAB BLDG 3 $535,495 2005 

193 CEU Honolulu 33H04003 ISC: UPGRADE WPB PIER ELEC SVC (IM-P06) $537,746 2005 

194 CEU Miami 08M9635 SITE IMPROVEMENTS BASE GALVESTON $564,021 2005 

195 CEU Cleveland 09-C03235 INSTALL FLOATING DOCKS STA CALUMET $578,860 2005 

196 CEU Miami 08M01248 COVERED PARKING $601,678 2005 

197 CEU Oakland 11-O7437 VTS SF PACREA RELOCATE/RPLCE PT BON $608,300 2005 

198 CEU Oakland 11O04044 CG GRP HMBLDT BAY STA NY RVR EXPN $615,614 2005 

199 CEU Oakland 11O05025 SECTOR SAN FRANCISCO STANDUP $629,780 2005 

200 Petaluma 74R04004 (137) CONSTRUCT WATER TANK $633,896 2005 

201 CEU Oakland 13O04040 CG STA BELLINGHAM BOAT MAINTENANCE $658,370 2005 

202 CEU Oakland 11O03134 CG AIRSTA SAN FRANSCISCO INSTALL PW $665,802 2005 

203 CEU Cleveland 09C04070 STA SHEBOYGAN, WI $695,532 2005 

204 CEU Miami 07M01051 REHAB BLDG 125 SAN JUAN $702,770 2005 

205 CEU Providence 01P05023 MSST EXTENSION ACTNY $703,134 2005 

206 CEU Cleveland 05C02050KN REPL DOCK PAV+PIER RAMP FT MACON $706,496 2005 

207 CEU Oakland 11O00119 VTS EXPANSION $713,497 2005 

208 CEU Miami 08M04028 KITCHEN AND DINING ROOM REHAB $715,390 2005 

209 CEU Cleveland 05-C03065 CONSTRUCT NEW BLDG @ ANT HATTERAS $728,717 2005 

210 CEU Providence 01P05004 BUILDOUT INTERIOR M&S BLDG $828,062 2005 

211 Mobile 76B02036 BARRACKS/ GALLEY HVAC SYSTEM $907,424 2005 

212 CEU Juneau 17J03163 BUOY DECK - DECK $926,275 2005 

213 CEU Miami 07M04056 REBUILD TAMPA BAY RANGES $956,326 2005 

214 CEU Providence 01P03353 RENOVATE BARRACKS AT STA MENEMSHA $1,019,618 2005 

215 CEU Miami 07M05056 REBUILD TAMPA BAY RANGES $1,041,116 2005 

216 CEU Juneau 17J02088 REPLACE SEWAGE TREATMENT PLANT $1,049,352 2005 

217 CEU Juneau 17J04042 HSG - ADD GARAGES (PHASE I) $1,182,036 2005 

218 CEU Oakland 33-O05052 ISC ALAMEDA B51-3 RENOVATION $1,232,584 2005 

219 CEU Miami 07M04216 SECTOR KEY WEST PROJECT $1,473,150 2005 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 
 

Projects for Fiscal Years 2003 through 2009 
 


Page 20
 
 
 

Appendix C 

317 Anti-Deficiency Act Violations 

Civil Engineering 

Unit 

Project 

Number Project Name/Title Total 

FY 

Award 

220 CEU Miami 32M05038 FORKLIFT FOR NESU $115,107 2006 

221 CEU Cleveland 407073 130 FT COMMS TOWER @ STA KENOSHA $119,256 2006 

222 CEU Providence 277872 RPL FENCE AT NY BATTERY BLDG $122,137 2006 

223 CEU Cleveland 09C04092 REPLACE EAST & WEST COMMS TWRS $123,270 2006 

224 CEU Oakland 393139 CG GROUP PORTLAND SMALL BOAT FUEL D $129,838 2006 

225 CEU Miami 39506107M NEW SM BOAT MOORINGS & FUEL SYS $132,186 2006 

226 CEU Cleveland 09C04118 INSTALL EMERGENCY GENERATOR $138,137 2006 

227 CEU Providence 01P05114 PARKING LOT IMPROVEMENTS $143,600 2006 

228 Yorktown 366014 DESIGN/BUILD NATON TRAINING TOWER, $169,179 2006 

229 CEU Providence 01P7060 RELOCATENONSTANDBOATLAUNCHNEWLONDON $172,901 2006 

230 CEU Miami 08M04193 TRAINING ROOM AIRSTA CORPUS CHRISTI $177,100 2006 

230 CEU Oakland 13O04002 STA DEPOE BAY FUEL STORAGE $181,000 2006 

232 CEU Providence 01P05131 ANTNYFUEL DEL SYS-FLOAT DOCKS $184,809 2006 

233 CEU Miami 08M02029 BUOY LOADING RAMP IMPROVEMENTS $192,792 2006 

234 CEU Cleveland 09C02115 INSTALL BOAT LAUNCH STA STURGEON $205,067 2006 

235 CEU Providence 20P04010 ANTENNAINSTALLATIONCOMMSTABOSTON $223,663 2006 

236 CEU Miami 07M05060 PONCE PROJECT $231,565 2006 

237 CEU Providence 01P03501 ENLARGE BOAT MAINTENANCE BAY $234,455 2006 

238 CEU Miami 366291 UPGRADE HVAC PORT ARANSAS $239,367 2006 

239 Yorktown 376555 CONSTR. SHELTER FOR RB-S SIMULATOR $250,320 2006 

240 Academy 60D03061 EMERGENCY GENERATOR PUMP STATN $258,682 2006 

241 Petaluma 74435199 UPGRADE OF CG TRACEN PETALUMA WASTE $261,886 2006 

242 CEU Miami 08M05184 SECTOR CORPUS OPCEN RENOVATIONS $281,927 2006 

243 Mobile 76-B6022 TELECOMS INFRASTRUCTURE UPGRADE $282,331 2006 

244 CEU Cleveland 05C02169 UPGRADE FUEL SYSTEMS $302,493 2006 

245 Petaluma 74259014 (SFP) INSTALL GATE BOLLARDS $308,749 2006 

246 CEU Miami 08M05213 NEW BUILDING AND STORAGE PORT O'CON $316,639 2006 

247 CEU Miami 435257 UPPER KEYS HOUSING PROJECT $317,500 2006 

248 CEU Cleveland 42C20210 HANGER 5 RENOVATIONS A/S WASHINGTON $359,389 2006 

249 CEU Miami 08M03171 FLOATING DOCK $377,472 2006 

250 CEU Cleveland 32C04046 REPLACE MAIN SUBSTATION $394,585 2006 

251 CEU Honolulu 244717 GUAM: UPGRADE SHORE TIE $415,119 2006 

252 CEU Miami 07M02107 FLOATING PIER CHARLESTON $447,413 2006 

253 CEU Oakland 33O04028 ISC SAN PEDRO RPR BLDG 23 CLNC EX $458,812 2006 

254 CEU Miami 07M02047 PUMP SHOP AIRSTA CLWTR $472,917 2006 

255 CEU Oakland 33O05042 CG MONTEREY NOAA FLOATING DOCK $511,089 2006 

256 CEU Oakland 33O05042 CG MONTEREY NOAA FLOATING DOCK $520,762 2006 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 
 

Projects for Fiscal Years 2003 through 2009 
 


Page 21
 
 
 

Appendix C 

317 Anti-Deficiency Act Violations 

Civil Engineering 

Unit 

Project 

Number Project Name/Title Total 

FY 

Award 

257 CEU Cleveland 09C03035 EXTEND BREAKWATER STA ST. JOES $534,762 2006 

258 Yorktown 462826 MAIN GENERATOR PROJECT $550,840 2006 

256 CEU Providence 260181 REPL TOWER LITNG SYSTM LORSTA CAIBO $670,000 2006 

260 Cape May 77T00058 RANGE BAFFLE STEEL REPLACEMENT $677,876 2006 

261 CEU Providence 01P03204 NEW CGC SHACKLE BUILDING GPPORTLAND $688,828 2006 

262 CEU Cleveland 428470 A/S ATLANTIC NCRA DEFENSE MISSION $707,103 2006 

263 CEU Cleveland 09C257364 NEW GARAGE BUILDING STA CALUMET $725,928 2006 

264 CEU Cleveland 09C257356 ADMIN BLDG EXPANSION $853,012 2006 

265 CEU Oakland 264369 PSU 312 STONEROCK BARRACKS BLDG $897,719 2006 

266 CEU Cleveland 05C04153 STATION MANASQUAN IMPROVEMENTS $916,807 2006 

267 CEU Providence 01P03143 P04 CONSTRCT NEW SANDBLAST FACILIT $1,271,518 2006 

268 CEU Juneau 17J05047 CONSTRUCTION OF SCC TOWERS $1,290,734 2006 

269 CEU Providence 01P05058 REPL BOATHOUSE $1,313,405 2006 

270 CEU Oakland 264369 PSU 312 STONEROCK BARRACKS BLDG $1,324,607 2006 

271 CEU Cleveland 32C03124 ELECTRICAL DISTRIBUTION UPGRADE PHA $1,332,547 2006 

272 CEU Providence 01P04274 STA NEW HAVE BLDG EDITION $1,380,073 2006 

273 CEU Honolulu 14H05010 MAUI: BUILD MLB PIER $1,554,065 2006 

274 CEU Cleveland 09C258370 RELOCATE STA CLEVELAND HARBOR $1,596,721 2006 

275 CEU Juneau 33J04010 SOUTH SHOP BOILERS $1,624,566 2006 

276 CEU Cleveland 32C03120 ELECTRICAL DIST UPGRADE AT ECITY $1,698,530 2006 

277 CEU Miami 357151 REBUILD STATION VENICE $4,177,163 2006 

278 CEU Miami 439302 EMERGENCY GENERATOR ADDITIONS VARIO $110,386 2007 

279 CEU Cleveland 09C04066 REPLACE 80 FT SSV TOWER MARBLEHEAD $115,422 2007 

280 CEU Cleveland 470843 REPLACE 120 FT SSV TOWER TOLEDO $131,733 2007 

281 CEU Miami 08M04178 UPGRADE HVAC STA NOLA $132,758 2007 

282 CEU Oakland 560247 ISC SAN PEDRO - CASREP REPLACE NORT $134,923 2007 

283 CEU Providence 366726 INSTALL CRANE RAIL STA NEW YORK $145,024 2007 

284 CEU Juneau 575157 SNO-CAT $156,794 2007 

285 CEU Providence 381016 REPL FUEL DISPOSAL SYSTEMS $161,177 2007 

286 CEU Miami 439302 EMERGENCY GENERATOR ADDITIONS VARIO $166,486 2007 

287 CEU Juneau 17X461003 SITKA PIER CAMEL REPLACEMENT $169,680 2007 

288 CEU Oakland 13O00221 CG STA NEAH BAY RPLC JP 5 REFUEL SY $179,719 2007 

28 CEU Cleveland 05C03118 REPLACE 100' SSV TOWER $206,709 2007 

290 CEU Honolulu 529518 BUYOUT LEASE ON ASBP MEDICAL TRAILE $238,632 2007 

291 CEU Honolulu 433054 REPL HAZ STORAGE BLDG AT SEC GUAM $246,407 2007 

292 CEU Providence 516838 REBUILD MAINE SPINDLE TOWERS $265,764 2007 

293 CEU Cleveland 255482 REPLACEMENT CAMEL FENDER MOORING SY $267,800 2007 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 
 

Projects for Fiscal Years 2003 through 2009 
 


Page 22
 
 
 

Appendix C 

317 Anti-Deficiency Act Violations 

Civil Engineering 

Unit 

Project 

Number Project Name/Title Total 

FY 

Award 

294 CEU Cleveland 498655 REPLACE FLOATING DOCK AT STA WRIGHT $271,077 2007 

295 CEU Miami 481800 BAYAMON HOUSING PROJECT $285,199 2007 

296 Yorktown 466711 INSTALL 2 GOVERNMENT-FURNISHED GENE $290,463 2007 

297 CEU Providence 32P00028 INSTALL NEW DRYER BOOTH $290,912 2007 

298 CEU Cleveland 09C9316 CONSTRUCT STORAGE BUILDING $301,753 2007 

299 CEU Miami 07M04157 FUEL DISPENSER ADDITION SAN JUAN $304,883 2007 

300 CEU Miami 410051 REPLACE WATER MAIN MSO HOUSTON $317,237 2007 

301 CEU Miami 460593 BIG TOP SHELTER AIRSTA CLEARWATER $335,726 2007 

302 CEU Oakland 11O05086 SECTOR HUMBOLDT BAY INSTALL HANGAR $384,049 2007 

303 CEU Miami 492255 PARKING LOT REPAIRS BASE MAYPORT $437,179 2007 

304 TISCOM 50I05002 LOCKER ROOM EXPANSION IN DRILL FAC $467,363 2007 

305 CEU Oakland 510435 ISC SEATTLE TELECOM UPGRADE $483,386 2007 

306 CEU Providence 01P05082 REPLACE TIMBER BULKHEAD AT CG STA E $499,388 2007 

307 Cape May 77T00002 REPLACE ELEC SUBSTATION #4 $530,624 2007 

308 CEU Miami 406344 UPGRADE HVAC AIRSTA HOUSTION $531,742 2007 

309 CEU Miami 08M02394 NEW CONCRETE BREAKWATER $562,929 2007 

310 TISCOM 50I04015 CONSTRUCT NEW SEVER BLDG $646,804 2007 

311 CEU Oakland 417428 SECTOR SEATTLE STA SEATTLE EXPANSI $659,619 2007 

312 CEU Cleveland 05C05045 BOAT RAMP STA EMERALD ISLE $807,489 2007 

313 CEU Juneau 17J03065 EXPAND MOORINGS BUILDING - FY06 TRA $892,196 2007 

314 CEU Cleveland 09C03162 STA BLDG ADDITION AT STA ALEX BAY $1,004,386 2007 

315 CEU Oakland 431627 SECT PORT ANGELES CONSOLIDATED SUPP $1,522,415 2007 

316 CEU Providence 01P04139 RENOVATE STA BLDG $1,873,032 2007 

317 Cape May 427171 HELM SIMULATOR $3,604,680 2007 

Total $138,407,172 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement
 
 

Projects for Fiscal Years 2003 through 2009 
 


Page 23
 
 
Appendix D 

Major Contributors to this Report 

Brooke Bebow, Director 

Lorinda Couch, Desk Officer 

Maureen Duddy, Audit Manager 

Duane Albert, Program Analyst 

Nancy Pergolizzi, Auditor 

Ralleisha Dean, Auditor 

Corneliu Buzesan, Program Analyst 

Richard Joyce, Program Analyst 

Jeanne Genao, Independent Referencer 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement 

Projects for Fiscal Years 2003 through 2009
 
 

Page 24
 
 
 

 

Appendix E 

Report Distribution 

Department of Homeland Security 

Secretary 

Deputy Secretary 

Chief of Staff 

Deputy Chief of Staff 

Chief Financial Officer 

General Counsel 

Executive Secretariat 

Director, GAO/OIG Liaison Office 

Assistant Secretary for Office of Policy 

Assistant Secretary for Office of Public Affairs 

Assistant Secretary for Office of Legislative Affairs 

Office of Management and Budget 

Chief, Homeland Security Branch 

DHS OIG Budget Examiner 

Congress 

Congressional Oversight and Appropriations Committees, as 

appropriate 

United States Coast Guard’s Reported Anti-Deficiency Violations for Shore Construction and Improvement 

Projects for Fiscal Years 2003 through 2009
 
 

Page 25
 
 
ADDITIONAL INFORMATION AND COPIES 

To obtain additional copies of this report, please call the Office of Inspector General (OIG) at (202) 254-410

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. 

0,