Completion, Inspection and Audit

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DISASTER RECOVERY TODAY

Final Audit Focuses primarily on accounting processes and documentation, checking files at random for complete and accurate accounting.

The Final Review of the Grant: Inspection & Audit

Declared Disaster

Project Formulation and Project Worksheets

Documentation Important documents include:

• • Records of work completion, any time extensions granted
• • Identification of Improved or Alternate Projects, and appropriate approvals
• • Record of actual costs vs. estimates
• • Documentation of insurance proceeds
• • Record of funding from other sources, if any
• • Identification of codes and standards applicable to the project
• • Appropriate building permits
• • Appropriate evidence of environmental/historic review
• • Records of all contracted work, from bid to payment

Final Inspection

The Final Inspection verifies costs and work eligibility: did spending address the approved scope of work, employ cost- effective measures, comply with codes and standards?

Final Inspection

Conducted by state (FEMA may elect to participate) after applicant declares project complete.

FIR

Inspectors write up a FIR (Final Inspection Report) and submit it to FEMA.

Approval Letter or Final “version”

FEMA sends an approval letter or writes a final version of the PW to obligate funds.

Conducted by state to ensure that all disaster costs are reconciled. (FEMA OIG may also elect to audit a grant.)

Auditors will access cost summaries, original source documents and other financial records.

The state sends audit results to FEMA for an additional review of the data.

Distribution of Funds

Grant Closed

Grant May Warrant Further Investigation

Office of the Inspector General (OIG) Review

Final Audit