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FEMA Public assistance grants awarded to City of Atascadero, California.

FEMA Public assistance grants awarded to City of Atascadero, California.

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Published by: CalCoastNews on Apr 03, 2012
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04/03/2012

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OfficeofInspectorGeneral
U.S.DepartmentofHomelandSecurityWashington,DC20528
Hom.elandSecurity
MAR202012
MEMORANDUMFOR:FROM:AssistantInspectoreneralOfficeofEmergencyManagementOversightSUBJECT~
FEMAPublicAssistanceGrantFundsAwardedtoCityofAtascadero,California
FEMADisasterNumber1505-DR-CAAuditReportNumberDS-12-07Weauditedpublicassistance(PA)fundsawardedtotheCityofAtascadero,California(City)(PublicAssistanceIdentificationNumber079-03064-00).OurauditobjectivewastodeterminewhethertheCityaccountedforandexpendedFederalEmergencyManagementAgency(FEMA)grantfundsaccordingtofederalregulationsandFEMAguidelines.TheCityreceivedaPAawardof$26.3millionfromtheCaliforniaEmergencyManagementAgency(CalEMA),
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aFEMAgrantee,fordebrisremoval,emergencyprotectivemeasures,andpermanentrepairstofacilitiesdamagedbytheDecember22,2003,earthquake.Theawardprovided75%FEMAfundingfor6largeprojectsand13smallprojects.'TheauditcoveredtheperiodfromDecember22,2003,toFebruary23,2012,andincludedareviewofthreelargeprojects(oneofwhichwascompleted)withatotalawardof$25.9million,or99%ofthetotalaward(seeexhibitA).Weconductedthisperformanceauditpursuanttothe
InspectorGeneralActof
1978,asamended,andaccordingtogenerallyacceptedgovernmentauditingstandards.Thosestandardsrequirethatweplanandperformtheaudittoobtainsufficient,appropriateevidencetoprovideareasonablebasisforourfindingsandconclusionsbaseduponourauditobjective.Webelievethattheevidenceobtainedprovidesareasonablebasisforourfindingsandconclusionsbaseduponourauditobjective.Weconductedthisauditapplyingthestatutes,regulations,andFEMApoliciesandguidelinesineffectatthetimeofthedisaster.WediscussedissuesrelatedtothisauditwithFEMA,CalEMA,andCityofficials;reviewedjudgmentallyselectedprojectcosts(generallybasedondollarvalue);andperformedother
I
Atthetimeofthedisaster,thegrantee'snamewastheCaliforniaOfficeofEmergencyServices,whichbecameapartofCalEMAonJanuary1,2009.
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Federalregulationsineffectatthetimeofthedisastersetthelargeprojectthresholdat$54,100.
 
proceduresconsiderednecessarytoaccomplishourobjective.WedidnotassesstheadequacyoftheCity'sinternalcontrolsapplicabletograntactivitiesbecauseitwasnotnecessarytoaccomplishourauditobjective.Wedid,however,gainanunderstandingoftheCity'smethodofaccountingfordisaster-relatedcostsanditsprocurementpoliciesandprocedures.RESULTSOFAUDITOfthe$12,853,623inprojectchargeswereviewed,Cityofficialsdidnotexpendoraccountfor$8,014,375(detailedbelow)accordingtofederalregulationsandFEMAguidelines.FindingSubjectAmountQuestioned
A
B
C
DArchitectureandEngineeringTemporaryRelocationReplacementBuildingProjectCostAccounting$2,980,9002,654,9782,377,1851,312Total$8,014,375FindingA:ArchitecturalandEngineeringCostsCityofficialsplantoclaimapproximately$4,106,700inarchitecture,engineering,andmanagement(A&E)costsforProject229.However,A&EexpendituresasofJune2010,intheamountof$2,980,900,areunsupported.FederalregulationsandFEMAguidelinesregardingscopeofworkeligibilityanddocumentationstipulatethat:Eligibilitytoreceivefederalfundsiscontingentuponhavingfiscalcontrolsandaccountingproceduresthatpermitthetracingoffundssufficientlytoestablishthattheywerenotusedinviolationofanylegalrestrictions,andmaintainingrecordstoadequatelyidentifythesourceandapplicationoffundsprovidedforfinanciallyassistedactivities.(44CodeofFederalRegulations(CFR)13.20(a)(2),(b)(2))Costsmustbeadequatelydocumentedtobeallowableunderafederalaward.(OfficeofManagementandBudget(OMB)CircularA-87,
3
AttachmentA;ParagraphC.l.j)Workperformedmustderivefromtheproject'sFEMA-approvedscopetobeeligibleforfederalfunding.(FEMAPublicAssistanceGuide(FEMA322),October1999,pp.71-73and115-116;andFEMAPublicAssistanceApplicantHandbook(FEMA323),September1999,pp.17,21-22,32,and52)
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OfficeofManagementandBudget(OMB)CircularA-87,
CostPrinciples/orState,LocalandIndianTribalGovernments,
in
effectatthetimeofthedisaster,wasrelocatedto2CFR,Part225,onAugust31,2005.
2

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