2017 DISASTER RELIEF OVERSIGHT: Strategy Needed to Ensure Agencies Internal Control Plans Provide Sufficient Information
Abstract
Agencies must deliver disaster relief funding expeditiously. However, the risk of improper payments increases when agencies spend billions of dollars quickly. In 2017, Hurricanes Harvey, Irma, and Maria and the California wildfires created an unprecedented demand for federal disaster response and recovery resources. Congress passed three supplemental appropriations totaling over $120 billion in additional funding in response to these disasters. As part of the appropriations, Congress included an oversight framework that required federal agencies to submit internal control plans for spending these funds by March 31,2018, in accordance with criteria to be established by OMB. This report addresses the extent to which selected federal agencies internal control plans provided sufficient and timely external communication to Congress and others. To address this objective, GAO selected for review six agencies that together received $115 billion of the approximately $120 billion insupplemental appropriations for activities in response to the 2017 disasters. GAO reviewed these agencies internal control plans and M-18-14, evaluated the internal control plans against M-18-14 and internal control standards, and interviewed agency officials and OMB staff.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 01, 2019
- Accession Number
- AD1136605
Entities
People
- Angela Wills
- Anthony Clark
- Beryl H. Davis
- Daniel Flavin
- Diana Lee
- John Grobarek
- Matthew Valenta
Organizations
- United States Government Accountability Office