Department of Health and Human Services Designed Its Internal Controls Over Hurricane Sandy Disaster Relief Funds To Include Elements Specified By the Office of Management and Budget.

摘要

The Disaster Relief Appropriations Act, 2013 (Disaster Relief Act), in part, provided the Department of Health and Human Services (the Department) approximately $800 million in funding for use in aiding Hurricane Sandy (Sandy) disaster victims and their communities. It also required the Department to implement internal controls to prevent waste, fraud, and abuse of these funds. The Office of Management and Budget (OMB) issued guidance to the Department that specified required elements that would augment existing internal controls to address additional risks associated with administering Sandy disaster relief funding. The Departments Office of Inspector General (OIG) was mandated to perform oversight, accountability, and evaluation of programs, projects, or activities supported with Sandy disaster relief funds. The objective of this review was to assess whether the Department designed its internal controls for overseeing Sandy disaster relief funds to include elements specified by OMB.