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Second Appeal Brief
PA ID# 095-38000-00; City of Kansas City
PW ID# NA; Office of the Inspector General (OIG) Audit Resolution
Citation: FEMA-1403-DR-MO, City of Kansas City, OIG Audit Report Findings
Reference: OIG Audit Report
Summary: The Central Regional Office, Office of Disaster Assistance Oversight, DHS
Office of the Inspector General (OIG) issued Audit Report DD-09-06 in
July 2006 after auditing 14 approved projects totaling almost $26.9 million.
DHS OIG questioned $9,301,699 in costs determining that the State did not perform its responsibilities in an effective manner, that the City of Kansas City’s (Applicant) accounting systems and processes were ineffective, and that the Applicant did not manage, control, and account for FEMA funding in accordance with Federal regulations and guidelines. On September 28, 2006, the Grantee and Applicant forwarded a joint response to the audit to the Regional Administrator strongly objecting to the tone of the report and disagreeing with most audit findings.
After reviewing the audit findings and documentation from the Applicant, FEMA Region VII issued a report in March 2007, Review of OIG Audit Report DD-09-06 Kansas City Findings, recommending a total de-obligation of $4,885,849.
In a letter dated August 21, 2007, DHS OIG agreed to the Region’s recommendations for resolution of items 5, 6, 9, 10, 11, 12, 13, 14, and 16. On February 28, 2008, the Grantee and the Applicant responded, accepting the OIG resolution of items 12, 14, and 16. The response served as the Applicant’s first appeal. On June 10, 2008, the Regional Administrator denied the appeal because the Applicant did not submit any new documentation in support of the appeal.
On October 8, 2008, the Applicant and State submitted a second appeal to the Regional Administrator appealing items 5, 6, 9, 10, 11, and 13; again stating that they “strongly disagree with most of the audit findings and above all else the unprofessional and unwarranted tone of the OIG report towards this agency and the City of Kansas City.”
Issue: Did the Applicant provide new documentation to substantiate its appeal claim?
Rationale: 44 CFR §206.206(a) Appeals. Format and Content.