FEMA Should Strengthen 

Its Policies and 

Guidelines for 

Determining Public 

Assistance Eligibility of 

Private Non-Profit Schools 

September 20, 2017 

OIG-17-108-D 
 

 

 

 

 

 

 

 

 

 

DHS OIG HIGHLIGHTS
 

FEMA Should Strengthen Its Policies 

And Guidelines for Determining Public

Assistance Eligibility of Private Non-Profit Schools 

September 20, 

2017 

Why We Did 

This Audit 

For Hurricane Katrina, FEMA 

awarded $630.4 million for 

private non-profit (PNP) 

elementary and secondary 

schools in the Gulf Coast 

states of Louisiana, 

Mississippi, Alabama, and 

Florida. In a recent audit 

(OIG-16-135-D), we 

determined FEMA approved a 

PNP school in D’Iberville, 

Mississippi, for Public 

Assistance funds before 

properly determining its 

eligibility. The objective of 

our audit was to determine 

whether FEMA’s policies are 

strong enough to prohibit 

unaccredited, unlicensed, 

unregistered, and non-state 

approved PNP schools from 

receiving Public Assistance 

funds. 

What We 

Recommend 

FEMA should strengthen its 

policies and guidelines for 

unaccredited, unlicensed, 

unregistered, and non-state 

approved PNP schools when 

determining eligibility for 

public assistance. 

For Further Information: 

Contact our Office of Public Affairs 

at (202) 254-4100, or email us at 

What We Found 

The Federal Emergency Management Agency 

(FEMA) does not have effective policies and 

guidelines to prohibit officials of unaccredited, 

unlicensed, unregistered, and non-state approved 

PNP schools from receiving Federal Public 

Assistance funds. As a result, FEMA’s current 

policies and guidelines increase the risk of 

improper payments. 

This occurred because FEMA’s regulations defer 

to states to regulate PNP schools. However, state 

requirements throughout the United States for 

non-public schools are not always stringent, and 

may lack the transparency to validate an 

applicant’s eligibility. 

Although FEMA recently revised its policies to 

require documented proof that a non-public 

school is “accredited or recognized by the state’s 

department of education,” we believe FEMA 

should — 

(1) remove all ambiguity and require 

accreditation of the school by the state’s 

department of education or an accrediting entity 

approved under state law; or 

(2) strengthen its documentation 

requirements for a non-public school to 

substantiate it provides elementary or secondary 

education based on state law. 

FEMA Response 

FEMA officials agreed with our finding and 

recommendation. Appendix B includes FEMA’s 

written response in its entirety. 

www.oig.dhs.gov 

OIG-17-108-D 
OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Washington, DC 20528 / www.oig.dhs.gov 

MEMORANDUM FOR: David Bibo 

Acting Assistant Administrator for Office of Policy, 

Program Analysis, and International Affairs 

Federal Emergency Management Agency 

faLc?__r 

FROM: John E. McCoy II 

Acting Assistant Inspector General 

Office of Emergency Management Oversight 

SUBJECT: FEMA Should Strengthen Its Policies and Guidelines for 

Determining Public Assistance Eligibility ofPNP Schools 

Audit Report Number OIG-17-108-D 

We audited Federal requirements for eligibility of Federal Emergency 

Management Agency (FEMA) Public Assistance grant funds for private nonprofit (PNP) elementary and secondary educational facilities. For Hurricane 

Katrina, FEMA awarded $630.4 million in grant funds for damages to PNP 

elementary and secondary schools in the Gulf Coast states of Louisiana, 

Mississippi, Alabama, and Florida. The awards provided 100 percent FEMA 

funding for debris removal, emergency protective measures, and permanent 

repairs to buildings and facilities. In a recent audit, we found that FEMA 

approved Federal disaster funds estimated at $3.5 million prior to properly 

validating the PNP school's eligibility.1 Our objective for this audit was to 

determine whether FEMA's policies are sufficient to prohibit unaccredited, 

unlicensed, unregistered, and non-state approved PNP schools from receiving 

Public Assistance funds. 

We reviewed PNP school eligibility requirements for the states of Louisiana, 

Mississippi, Alabama, and Florida; and applicable Federal regulations and 

FEMA guidelines. There are approximately 3,746 non-public schools in these 

Gulf Coast states, and 59 received Federal funding (table 1). 

1 OIG-16-135-D, FEMA Should Recover $3.4 Million ofthe $3.5 Million Awarded to Hope 

Academy for Hurricane Katrina Damages, September 2016 

www.oig.dhs.gov 1 OIG-17-108-D 
 

 

 

 

OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Table 1: Public Assistance Funds FEMA Awarded for 

Hurricane Katrina Damages to Private Non-profit Schools 

State 

Disaster 

Number 

# of PNP 

Schools 

Awarded 

PA Funds 

Federal Obligated 

(PNP K-12) 

Florida 1602 3 $ 165,566 

Louisiana 1603 50 561,773,371 

Mississippi 1604 6 68,474,071 

Alabama 1605 0 0 

Totals 59 $630,413,008 

Source: Office of Inspector General (OIG) analysis of Hurricane Katrina PNP school funding 

Background 

Hurricane Katrina was the worst economic, natural disaster in the history of 

America. In August 2005, the hurricane affected several states before and after 

making landfall three times along the United States Gulf Coast region (figure 1) 

reaching Category 5 at its peak.2 The storm destroyed critical infrastructure, 

businesses, and neighborhoods. The death toll reached as high as 1,836. 

Federal legislation estimated that Hurricane Katrina damaged or destroyed 

approximately 700 schools and displaced 372,000 students.3 The storm had an 

unprecedented impact on both public and non-public schools. 

2 The Saffir–Simpson hurricane wind scale (SSHWS) classifies hurricanes that exceed the 

intensities of tropical depressions and tropical storms into five categories distinguished by the 

intensities of their sustained winds. The highest classification on the scale is Category 5 with 

winds exceeding 156 mph. 

3 President Bush signed into law the Hurricane Education Recovery Act to provide assistance to 

students and schools, both public and private, affected by Hurricanes Katrina and Rita. 

www.oig.dhs.gov 2 OIG-17-108-D 
 

 

OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Figure 1: Hurricane Katrina Image 

Source: National Oceanic and Atmospheric Administration (NOAA) 

Schools 

There are many different types of schools, which vary in size, location, teaching 

philosophy, and education model. Schools may be public or non-public. The 

Department of Education in each state accredits and monitors public schools. 

States also have the power to regulate private schools, but do not require them 

to be accredited. States “may impose reasonable regulations for the control and 

duration of basic education.” Specifically, state legislatures at a minimum 

when regulating private schools, must: 

1. respect the fundamental right of parents to direct the education of their 

children; 

www.oig.dhs.gov 3 OIG-17-108-D 
 

 

 

OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

2. protect the state’s interest in an informed citizenry but avoid interference 

with religious beliefs unless compelling interests are at issue, and then 

only in the least restrictive manner; and 

3. avoid comprehensive regulation of private education that would deprive 

parents of any choice in education.4 

Homeschool 

Traditionally, students have been educated within a classroom setting, but 

with the advancement of technology, school structures have changed. Today, 

there are several alternatives to traditional public and private schools including 

special purpose schools, virtual or online schools, and homeschool. 

A network of parents who homeschool their children may group together to 

have classes, social events such as lectures, field trips, art classes, music 

instruction, and sports. The current state and Federal guidelines allow this 

type of assembly to form under the umbrella of a PNP and consider it a school 

eligible to receive Public Assistance funding. 

Results of Audit 

The Federal Emergency Management Agency (FEMA) should strengthen its 

policies and guidelines to prohibit unaccredited, unlicensed, unregistered, and 

non-state approved PNP schools from receiving Public Assistance grant funds 

from the Federal government. Title 44 Code of Federal Regulations (CFR) 

defines elementary and secondary educational institutions by referring to the 

definition within The Elementary and Secondary Education Act of 1965 (ESEA), 

as amended. The definitions for both elementary and secondary schools 

include “nonprofit institutional day or residential school[s]...” that provide 

elementary or secondary education “...as determined under state law.” 

FEMA recently revised its Public Assistance Program and Policy Guide, FP 104-

009-2, April 2017 at page132, to require documented “proof that the school is 

accredited or recognized by the State Department of Education.” This is a 

positive step. However, FEMA should further clarify its policy related to 

providing Public Assistance funds to PNP schools. In particular, when 

determining eligibility for Public Assistance grant funds, FEMA should limit it 

to accredited PNP schools; or require PNP schools to provide documentation 

sufficiently establishing that the school provides, or provided at the time of the 

disaster, elementary or secondary education under applicable state law. 

4 U.S. Department of Education. “State Regulation of Private and Home Schools.” Appendix C: 

Legal History of the Regulation of Private Schools (2009) at page 336. 

www.oig.dhs.gov 4 OIG-17-108-D 
 

 

OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

FEMA’s current policy requires either accreditation, or in lieu of being 

accredited, recognition of a PNP school by the state’s Department of Education. 

Because PNP schools can receive accreditation from organizations other than 

the state, and state accreditation is not required, FEMA is at risk of making 

improper payments; enriching the applicants at taxpayers’ expense; and 

wrongly approving otherwise ineligible applicants. Therefore, we recommend 

FEMA strengthen its policies and guidelines pertaining to providing disaster 

relief funds to PNP schools. 

FEMA and State Guidance 

According to 44 CFR 206.221 — 

1. PNP facilities include PNP educational facilities that provide essential 

governmental type services to the general public (44CFR 206.221(e)); 

2. educational facility means “classrooms plus related supplies, equipment, 

machinery, and utilities of an educational institution necessary or 

appropriate for instructional, administrative, and support purposes, but 

does not include buildings, structures and related items used primarily 

for religious purposes or instruction” (44CFR 206.221(e)(1)); and 

3. PNP organization means any nongovernmental agency or entity that 

currently has — 

a.	 an effective ruling letter from the U.S. Internal Revenue Service 

(IRS), granting tax exemption under sections 501(c), (d), or (e) of 

the Internal Revenue Code of 1954, or 

b. satisfactory evidence from the state that the nonrevenue producing 

organization or entity is a PNP one organized or doing business 

under state law (44 CFR 206.221(f)(1) and (2)). 

FEMA’s standards for approving the eligibility of PNP schools to request and 

receive Federal funding are not sufficiently stringent, especially when compared 

to public school requirements. Under current Federal guidelines, private 

schools, church schools, parochial schools, special purpose schools, virtual 

schools, summer schools, independent study, and home instruction programs 

meet the definition of non-public schools. 

FEMA should consider requiring PNP schools to provide certain types of 

documentation to qualify for Federal public assistance such as: 

teacher and administrator licenses or certifications; 

www.oig.dhs.gov 5 OIG-17-108-D 

x
 

 

 

OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

x school term and attendance policies; 

x curriculums; 

x recordkeeping and records including: 

9 annual applications, 

9 compliance reports, 

9 personnel data reports, 

9 enrollment data reports, and 

9 graduation data reports; 

x health and safety requirements; 

x an assessment system; 

x graduation requirements; and 

x on-site evaluations and monitoring by an accrediting entity. 

Full accreditation, monitoring, and reevaluation by a state’s Department of 

Education or a reputable accrediting entity hold schools accountable to provide 

a standard of transparency whereby a school must provide sufficient data to 

substantiate compliance. FEMA may use the reports of compliance with the 

requirements and standards to substantiate the legitimacy of the school. 

Currently, FEMA’s policies are not adequate to require a PNP school to 

sufficiently substantiate it provides primary and secondary education. A PNP 

school may provide a tax-exempt ruling letter from the IRS, obtained by its 

governing body or its parent organization; gather at one site; comply with 

compulsory attendance laws; identify itself as a PNP school; and receive 

Federal funding. 

Once an organization receives exemption status from the state or IRS, the 

status remains in place unless the granting authority has a cause to revoke it. 

In addition, some PNP schools, such as church-related schools, have almost no 

annual IRS filing requirements.5 Not all states require licenses for teachers and 

administrators, or claim them as employees of the school. The school can issue 

IRS Form 1099 (independent contractor or self-employed income) and avoid 

payroll tax filings. If a PNP school is under the umbrella of a church, the same 

requirements extend to the school; so if the church is not required to file with 

the IRS, then neither is the school. Therefore, the school can claim to be a PNP 

school, meet the criteria in 44 CFR 206.221, provide minimum support, 

become an eligible applicant, and qualify for a FEMA Public Assistance grant.6 

5 Tax Guide for Churches & Religious Organizations, Publication 1828 (Rev. 8-2015) Catalog 

Number 21096G, Department of the Treasury, Internal Revenue Service, has a list of required 

filings. 

6 FEMA’s assistance request review process separately confirms that the school facility 

receiving funds complies with the regulation’s limits on religious purposes and instruction. 44 

C.F.R. § 206.221(e)(1). 

www.oig.dhs.gov 6 OIG-17-108-D 
 

 

OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Regulation of PNP Schools 

FEMA guidelines defer to states to regulate PNP schools, and requirements for 

PNP schools are not always stringent and do not always require transparency. 

Four areas of state regulation of private schools include accreditation, 

registration, licensing, and approval. Each state regulates private schools at 

will depending on their individual circumstances, concerns, and policy 

prospectives. 

Accreditation of Elementary and Secondary Education 

Educational accreditation is a process that offers some assurance of the quality 

of educational institutions by an external body to determine whether a school 

meets applicable standards. In addition, the accreditation process evaluates 

the services, operations, and programs of educational institutions using set 

criteria for a sound educational program to ensure basic quality. The United 

States Department of Education does not have the authority to accredit 

educational institutions and/or programs, nor does it recognize accreditation 

agencies for elementary and secondary schools. As a result, state governments 

have autonomy and independence to regulate elementary, and secondary 

schools. 

No state requires a non-public school to be accredited. In addition, only 16 

states require a non-public school to register with the state, and only 6 states 

require licensing to operate a non-public school. Finally, only 13 states require 

state approval of non-public schools. Those states require a state-approved 

agency to certify that the non-public schools meet applicable state 

requirements, such as, among other factors — 

x health and safety standards, 

x specified instruction curriculums, 

x certified teachers, 

x sufficient length of school year/days, 

x specified student-teacher ratio, 

x adequate and appropriate condition of facilities, and 

x compliance with record keeping and reporting.7 

Only13 states require state approval of a non-public school (figure 2). 

7 Approval requirements vary depending on the state. 

www.oig.dhs.gov 7 OIG-17-108-D 
 

OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Figure 2: Analysis of United States Laws for Non-public Schools 

0 

5 

10

15

20 

25 

30 

35

40 

45 

50 

No 

Accreditation 

No 

Registration 

No Licensing No Approval 

50 

34 

44 

37 

No Accreditation 

No Registration 

No Licensing 

No Approval 

Source: OIG analysis of non-public schools laws 

The four Gulf Coast states most affected by Hurricane Katrina — Louisiana, 

Mississippi, Alabama, and Florida — do not require accreditation, licensing, or 

approval from the state’s Board of Education. See table 2 for the requirements. 

Table 2: Requirements for Gulf Coast States Non-Public Schools 

State Accreditation Registration Licensing Approval 

Florida (1602) No Yes No No 

Louisiana (1603) No Yes* No No 

Mississippi (1604) No No No No 

Alabama (1605) No Yes+ No No 

*Required without approval through state 

+Except church private schools 

Source: OIG analysis 

FEMA cannot require states to change their laws. However, pursuant to 

44 CFR 1.8(b) and (c)(3), FEMA has the authority to review Federal regulations 

to determine the need for amendment or rescission because of the complexity 

of the rule or the need for review of language for clarity. 

FEMA issued the Public Assistance Program and Policy Guide, FP 104-009-2, 

April 2017, and now requires documented “proof that the school is accredited 

or recognized by the State Department of Education” (p. 132). We believe this is 

a positive step; however, because schools can receive accreditation from 

organizations other than the state and no states require accreditation, FEMA 

www.oig.dhs.gov 8 OIG-17-108-D 
 

OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

needs requirements that are more stringent for those PNP schools not 

accredited by the state’s Department of Education. 

States require accredited PNP schools to meet rigorous transparent 

accountability standards including licensed administrators, trained evaluators, 

recordkeeping, monitoring, and compliance reporting. Therefore, we 

recommend FEMA — 

x strengthen policies and procedures pertaining to the eligibility of PNP 

schools not accredited and licensed by the state’s Department of 

Education, or an accrediting entity approved under state law; or 

x strengthen its documentation requirements PNP schools need to submit 

to substantiate they provide elementary or secondary education based on 

state law, to limit undeserving payments and to an otherwise ineligible 

applicant. 

Hope Academy Example 

FEMA awarded Hope Academy, a PNP, in D’Iberville, Mississippi $3.5 million 

for Hurricane Katrina damages before properly determining the school’s 

eligibility. According to the FEMA Public Assistance Guide (FEMA-322, June 

2007, p. 92), Federal and state personnel will review each request for public 

assistance to ensure applicant eligibility. However, FEMA lacked a consistent 

process for validating and verifying documents presented to prove Hope 

Academy’s eligibility. 

Furthermore, we found that FEMA lacked adequate policies and guidelines to 

prohibit officials of an unaccredited and unlicensed PNP school from receiving 

Federal funds. Mississippi did not require accreditation, registration, licensing, 

or approval from the state’s Board of Education for PNP schools. We 

recommended that FEMA recover $3.4 million, because it failed to properly 

obtain credible and sufficient evidence to support that Hope Academy met all 

Federal eligibility requirements before awarding the grant. During this audit, 

Hope Academy finally provided FEMA with sufficient evidence to prove it was a 

PNP operating when Hurricane Katrina occurred. 

Summary 

FEMA does not have adequate policies and guidelines to determine whether a 

PNP school is an eligible applicant. Further, state requirements for PNP schools 

within the United States are not always clear, consistent, and stringent enough 

to ensure accountability. Without stronger policies and guidelines concerning 

PNP schools’ eligibility, Federal tax dollars are at risk of fraud, waste, and 

www.oig.dhs.gov 9 OIG-17-108-D 
 

 

OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

abuse. In addition, FEMA policies and guidelines increase the potential for 

improper payments. 

Subsequent to our exit conference, FEMA agreed that it needs more stringent 

policies and guidelines pertaining to documentation requirements to determine 

eligibility of PNP schools. FEMA provided a list of examples of documentation 

that a PNP school may submit to substantiate it provides elementary or 

secondary education as determined under state law. The list includes: 

x documentation from the state’s Department of Education certifying 

applicant operated as a PNP school at the time of the disaster; 

x documentation demonstrating compliance with the state’s compulsory 

school attendance laws; 

x a school-year calendar developed before the disaster; 

x documentation of school budget at time of disaster; 

x a complete list of students and teachers at the time of the disaster; 

x a list of education instruction related property and equipment owned by 

the PNP school at the time of the disaster; 

x tax records for the PNP school; 

x documents reflecting school curriculum, transcripts, health and safety, 

disciplinary, or other records kept for students; 

x tuition receipts; 

x financial statements; 

x accreditation documents; 

x commencement documents; and 

x state’s Department of Education electronic and paper homeschool 

declaration or registration forms. 

FEMA may consider this non-exhaustive list or other information in potential 

future policy guidance. Additionally, FEMA may independently validate 

documentation received from PNP school applicants with Federal, state, and 

county education officials, as well as using electronic sources such as the U.S. 

Department of Education search tool for private schools.8 We agree that the 

implementation of such substantive efforts will mitigate FEMA’s risk against 

future fraud, waste, and abuse. 

8 FEMA cited the U.S. Department of Education, Institute of Education Sciences (IES), National 

Center for Education Statistics, Private School Universe Survey (2017), 

https://nces.ed.gov/surveys/pss/privateschoolsearch/, as an electronic source it would use. 

IES is a non-partisan and independent research arm of the U.S. Department of Education. 

www.oig.dhs.gov 10 OIG-17-108-D 
 

 

OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Recommendation 

We recommend, to limit potential unentitled applicants from receiving Federal 

funds, that the FEMA Assistant Administrator for the Recovery Directorate 

strengthen its policies and guidelines pertaining to PNP schools eligibility for 

Public Assistance as follows: 

1. ensure only PNP schools accredited by the state department of 

education, or an accrediting entity approved under state law receive 

Public Assistance funds; or 

2. impose more stringent documentation requirements on unaccredited 

PNP schools to sufficiently substantiate they provide elementary or 

secondary education based on state law. 

Discussion with Management and Audit Follow-Up 

We discussed the results of our review with FEMA officials. We also provided a 

draft report in advance to these officials and discussed it at the exit conference 

on March 16, 2017. We included the officials’ comments, as applicable, in the 

body of the report. 

The Office of Emergency Management Oversight major contributors to this 

report are Larry Arnold, Director; Melissa Powe Williams, Audit Manager; and 

Mark Phillips, Independent Reference Reviewer. 

Please call me with any questions at (202) 254-4100, or your staff may contact 

Paul Wood, Acting Deputy Assistant Inspector General, at (202) 254-4100 or 

Larry Arnold, Director, Gulf Coast Regional Office, at (228) 822-0387. 

Evaluation of Management Comments 

FEMA provided a written response on May 22, 2017, and agreed with our 

finding and recommendation (appendix B). FEMA expects to complete its 

proposed corrective actions to close the recommendation by February 28, 2018. 

Therefore, we consider the recommendation resolved and open. We will post the 

final report on our website, including FEMA’s formal comments as an appendix 

to the report. We will close the recommendation when we receive and review 

documentation that FEMA has completed its proposed corrective actions. 

Please provide our office documentation necessary to inform us about the 

status of the open recommendation by February 28, 2018, the estimated 

completion date of proposed action. 

www.oig.dhs.gov 11 OIG-17-108-D 
 

 

OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Appendix A 

Objective, Scope and Methodology 

We audited Federal requirements for eligibility of Federal Emergency 

Management Agency (FEMA) Public Assistance grant funds for PNP elementary 

and secondary educational facilities. Our audit objective was to determine 

whether FEMA’s policies are strong enough to prohibit unaccredited, 

unlicensed, unregistered, and non-state approved PNP schools from receiving 

Public Assistance funds. For Hurricane Katrina, FEMA awarded $630.4 million 

for PNP elementary and secondary schools in the Gulf Coast states of 

Louisiana, Mississippi, Alabama, and Florida. The award provided 100 percent 

FEMA funding for debris removal, emergency protective measures, and 

permanent repairs to buildings and facilities. Our audit covered the period 

August 28, 2005, to September 26, 2016. 

We reviewed non-public school eligibility requirements of the states of 

Louisiana, Mississippi, Alabama, and Florida; reviewed applicable Federal 

regulations and FEMA guidelines; and performed other procedures considered 

necessary under the circumstances to accomplish our objective. We performed 

an assessment of FEMA’s internal controls applicable to its grant activities 

related to PNP schools and found they were not adequate. 

We conducted this performance audit between September 2016 and March 

2017 pursuant to the Inspector General Act of 1978, as amended, and 

according to generally accepted government auditing standards. Those 

standards require that we plan and perform the audit to obtain sufficient, 

appropriate evidence to provide a reasonable basis for our findings and 

conclusions based upon our audit objective. We believe that the evidence 

obtained provides a reasonable basis for our findings and conclusions based 

upon our audit objective. Unless stated otherwise in this report, we applied the 

statutes, regulations, and FEMA policies and guidelines in effect at the time of 

the disaster. 

www.oig.dhs.gov 12 OIG-17-108-D 
 

OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Appendix B 

FEMA’s Response to Report 

www.oig.dhs.gov 13 OIG-17-108-D 
 

OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

www.oig.dhs.gov 14 OIG-17-108-D 
 

OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

www.oig.dhs.gov 15 OIG-17-108-D 
 

OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Appendix C 

Report Distribution List 

Department of Homeland Security 

Secretary 

Chief of Staff 

Chief Financial Officer 

Under Secretary for Management 

Chief Privacy Officer 

Audit Liaison, DHS 

Federal Emergency Management Agency 

Administrator 

Chief of Staff 

Chief Financial Officer 

Chief Counsel 

Chief Procurement Officer 

Director, Risk Management and Compliance 

Audit Liaison, FEMA (Job Code G-17-001) 

Office of Management and Budget 

Chief, Homeland Security Branch 

DHS OIG Budget Examiner 

Congress 

Congressional Oversight and Appropriations Committees 

www.oig.dhs.gov 16 OIG-17-108-D 
 

 

 

 

 

 

 

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OIG HOTLINE 

To report fraud, waste, or abuse, visit our website at www.oig.dhs.gov and click on the red 

"Hotline" tab. If you cannot access our website, call our hotline at (800) 323-8603, fax our 

hotline at (202) 254-4297, or write to us at: 

Department of Homeland Security 

Office of Inspector General, Mail Stop 0305 

Attention: Hotline 

245 Murray Drive, SW 

Washington, DC 20528-0305