Emergency Supplemental Appropriations for DoD Needs Arising from Hurricane Katrina at Selected DoD Components
Abstract
Between September 2005 and June 2006, Congress provided four emergency supplemental appropriations to the Department of Defense (DoD) to meet DoD needs arising from Hurricane Katrina and other hurricanes in the 2005 hurricane season. This report is one in a series of reports discussing the management and use of DoD funds to support the 2005 hurricane relief efforts. The Inspector General (IG), DoD, performed this audit to determine if the emergency supplemental appropriations for DoD needs arising from Hurricane Katrina and others were used for their intended purposes. Generally, the DoD Components the IG visited used the emergency supplemental appropriations for these needs. However, some of the Components did not manage the emergency supplemental appropriations efficiently. Components inefficiently used or allowed about $26.8 million emergency supplemental appropriated funds, that could have been used by other Components for their Hurricane Katrina needs, to expire. One Component used $219,347 of the emergency supplemental appropriation for needs that did not result from Hurricane Katrina, and three Components used about $935,680 of the emergency supplemental appropriations to pay for expenses that were reimbursable by FEMA, but did not seek reimbursement from FEMA. In addition, other Components used about $2.1 million of their regular appropriations for their Hurricane Katrina needs. At some of the Components, the IG could not determine if the funds were expended on their Hurricane Katrina needs because they did not use unique accounting codes to collect and record their Hurricane Katrina transactions. The Finding section of this report contains detailed recommendations. Implementing the recommendations would allow DoD to put funds to better use when natural disasters occur by improving funds allocation processes, and DoD could also recover $935,680 in reimbursement from FEMA.
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 12, 2007
- Accession Number
- ADA472182
Entities
People
- Charlisa D. Lawrence
- Emmanuel A. Appiah
- Erin S. Hart
- Henry Y. Adu
- Lorin T. Pfeil
- Patricia A. Marsh
- Paul J. Granetto
- Richard W. Straw
- Sharon A. Loftin
- Sonya T. Davis
Organizations
- Office of the Inspector General, U.S. Department of Defense