Matt Jadacki Special Inspector General Gulf Coast Hurricane ...

Role of the Auditor29 30“Auditor’s Role ExtendsBeyond Fiscal Accountability”Program Accountability31• Are program objectives being achieved?• Are operations economical, efficientand effective?• Is information for decision makerstimely and reliable?• Are resources protected from waste,fraud, and abuse?Ensuring Program Accountability“Auditors Must Be Involved in AllAspects of the DisasterProgram.”8

Recovery Phase29 30“TraditionalFinancial/Compliance Audits.”Audit StrategyDuring Recovery Phase• State Emergency Office audits• Subgrantee audits• “A-133” audits31Most Common Audit Findings –State Level• Financial and performance reportsare inaccurate, incomplete,or untimely.• Administrative plans are inaccurate,incomplete, or untimely.8

Most Common Audit Findings –State Level29 30• Hazard Mitigation plans areinaccurate, incomplete, or untimely.• Grants are not being closed out in atimely manner.• Payments to subgrantees are notbeing made in a timely manner.Most Common Audit Findings –State Level31• Refunds received by the State arenot being remitted to FEMA.• Monitoring of subgrantees needsimprovement.• Cost share requirements are notbeing met.Most Common Audit Findings –Subgrantee Level• Claims are not supported byaccounting records or sourcedocumentation.• Ineligible work is being performedand claimed.• Rates for equipment, labor, andbenefits are incorrect.8

Role of the Auditor -“After All the Action is Over”29 30• Stay involved – be an activemember of the State’s “LessonsLearned” assessment team.• Use experience to plan for andperform program/performanceaudits.• Perform self-assessment ofauditor’s performance.Conclusion31To Be Effective When a Disaster Strikes,Auditors Must Be Prepared.They Must Get Involved in All Aspects ofDisaster Operations.They Must Be Willing to Act in Non-Traditional Roles.They Must Look Beyond FiscalAccountability.They Must Stay Involved.8

29 30? Questions ?31Photos: FEMA News8