Auditor General mini logo    Summary

Report Number:

2006-095

Report Title:

Department of Community Affairs - Division of Emergency Management - Hurricane Disaster Relief and Emergency Assistance to Individuals - Operational Audit

Report Period:

01/2004-02/2005, and Selected Actions through 08/2005

Release Date:

01/26/2006

This operational audit focused primarily on the Department of Community Affairs’ Division of Emergency Management’s (Division) role and responsibilities under agreements with the Federal Emergency Management Agency (FEMA) to provide assistance to individuals that sustained damage from one or more of the four hurricanes that struck Florida in the Fall of 2004.  Our audit was performed subsequent to the hurricane events and not under the emergency conditions existing at the time of the disasters.  The audit included the period January 2004 through February 2005, and selected actions taken through August 2005.  Our audit disclosed that Division procedures could be enhanced, as described below:

Finding No. 1:        The Division’s verification and payment processing procedures for reimbursing FEMA did not provide adequate assurance that amounts were appropriate prior to payment.

Finding No. 2:        The Division’s agreed‑upon replacement amount for destroyed automobiles sometimes resulted in FEMA payments to individuals in excess of the pre-disaster value of automobiles.

The Secretary's response is included in its entirety at the end of this report as Appendix A.