Western Farmers Electric Cooperative, Oklahoma, Has Adequate Policies, Procedures, and Business Practices to Manage Its FEMA Grant [open pdf - 961KB]
From the Highlights: "The Cooperative's accounting policies, procedures, and business practices are adequate to account for FEMA grant funds according to Federal regulations and FEMA guidelines. Specifically, the Cooperative has an effective accounting system in place to ensure it accounts for disaster-related expenditures on a project-by-project basis and can properly support those expenditures. To track disaster expenditures, the Cooperative established accounting codes to track FEMA expenses once FEMA develops projects to fund the repairs. As of June 2016, Cooperative officials said they completed all disaster repairs using their own resources and contractors. Cooperative officials also said they do not intend to claim $4.1 million in contracting costs because they believe their contracting methodology did not fully comply with Federal requirements when hiring disaster contractors. Therefore, we did not assess the Cooperative's procurement policies and procedures, nor review its contract costs."
Department of Homeland Security, Office of Inspector General, Report No. OIG-17-19-D
Department of Homeland Security, Office of Inspector General: http://www.oig.dhs.gov/