Financial Management of Hurricane Katrina Relief Efforts at the U.S. Army Corps of Engineers
Abstract
This report discusses the accounting and reporting of the Federal Emergency Management Agency (FEMA) reimbursable funding authority as well as funding received from Congress to support Hurricane Katrina relief efforts at the United States Army Corps of Engineers (USACE). USACE is the nation's primary Federal engineering agency. USACE also provides technical advice to State and Federal officials by inspecting and assessing damaged areas. On August 29, 2005, Hurricane Katrina made landfall on the U.S. Gulf Coast causing major damage and loss of life in Alabama, Louisiana, and Mississippi. FEMA, the primary Federal agency responsible for providing emergency relief in the United States, gave reimbursable funding authority to USACE to provide support and other humanitarian assistance to the victims of the hurricane. In September 2005, the House Government Reform Committee and its Subcommittee on Financial Management (now the Subcommittee on Government Management, Finance, and Accountability) tasked the Secretary of Homeland Security to coordinate with the DoD Office of Inspector General to audit and provide oversight to ensure that FEMA funds were used for their intended purposes. This report is one in a series discussing the use of DoD resources to support Hurricane Katrina relief efforts. USACE reporting of obligations related to Hurricane Katrina relief efforts was not always timely and efficient. Specifically, USACE did not make timely updates to the Corps of Engineers Financial Management System or perform timely closeouts of mission assignments. USACE also did not reconcile mission assignments and corresponding amendments with FEMA and did not track all funding from Congress. As a result, USACE increased the risk of not accurately reporting obligations and expenditures.
Document Details
- Document Type
- Technical Report
- Publication Date
- Apr 06, 2007
- Accession Number
- ADA472312
Entities
People
- Erin S. Hart
- Leilani M. Melendez
- Lorin T. Pfeil
- Patricia A. Marsh
- Paul J. Granetto
- Pauletta P. Battle
- Shaneen J. Beamish
- Theresa S. Hull
Organizations
- Office of the Inspector General, U.S. Department of Defense