INTRODUCTION TO DISASTER RECOVERY FOR FOR FINANCIAL AND PROCUREMENT PROFESSIONALS

Transcription

1 INTRODUCTION TO DISASTER RECOVERY FOR FOR FINANCIAL AND PROCUREMENT PROFESSIONALS Paula Kay Logan Deputy Assistant Director Recovery, Mitigation & Standards Texas Division of Emergency Management Texas Homeland Security

2 WELCOME FEMA $$ ARE FEDERAL GRANT DOLLARS THIS HAS NOT BEEN STRESSED IN THE PAST MANY IN THE EMERGENCY MANAGEMENT COMMUNITY HAVE NEVER LEARNED THE BASIC FEDERAL GRANT RULES AND FEDERAL PROCUREMENT GUIDELINES FINANCIAL, PROCUREMENT AND AUDIT PROFESSIONALS ARE IN THE BEST POSITION TO HELP THEIR COMMUNITIES NAVIGATE THESE RULES AND GUIDELINES AND COORDINATE THE MONITORING OF GRANT FUNDS

3 OVERVIEW OF TRACK INTRODUCTION TO DISASTER RECOVERY FOR FINANCE AND PROCUREMENT PROFESSIONALS 8:30-10:00 AM - ROOM 102B Recovery, Mitigation and Standards will provide an overview of their programs and discuss the importance of involving finance and procurement professionals throughout the disaster recovery process. GRANT MANAGEMENT - COMMON AUDIT FINDINGS AND COMPLIANCE ISSUES 10:30-11:30 AM - ROOM 103A Panel discussion dedicated to identifying the most common errors/omissions encountered by auditors and monitors that impact grant reimbursement or result in loss of federal funding.

4 OVERVIEW OF TRACK PROPER PROCUREMENT COMES FIRST 1:00-2:00 PM - ROOM 103A How to properly procure goods and services in support of Stafford Act federal grants. Following local procurement practice is not enough. DIRECT ADMINISTRATIVE COSTS, AND OTHER RECOVERY COSTS: WHAT IS ACCEPTABLE IN A FEDERAL DISASTER? 2:30-3:30 PM - ROOM 103A Jurisdictions many times miss out on claiming Public Assistance (PA) management funding due to lack of grant familiarity. This class will help explain allowable costs and the associated rules for management cost

5 OVERVIEW OF TRACK PUBLIC ASSISTANCE DISASTER CLOSEOUT 4:00-5:00 PM ROOM 103A This session reviews challenges, lessons learned and leading practices from various perspectives as well as tips and advice on what sub-grantees, state staff and federal staff can do to get Public Assistance grants closed expeditiously.

6 OTHER SOURCES OF TRAINING FEMA INDEPENDENT STUDY ONLINE CLASSES LIVE TRAINING CLASSES IN TEXAS UNFORTUNATELY GRANT TRAINING RELATED SPECIFICALLY TO FEMA DISASTER GRANTS DOES NOT EXIST

7 INTRODUCTION TO PROGRAMS PUBLIC ASSISTANCE GRANTS DISASTER RESPONSE COSTS & INFRASTRUCTURE REPAIR FIRE MANAGEMENT ASSISTANCE GRANTS RESPONSE COSTS ONLY (SOME EQUIPMENT REPAIR) HAZARD MITIGATION GRANTS PROJECTS DESIGNED TO AVOID NEXT DISASTER EMERGENCY PREPAREDNESS GRANTS PROJECTS RELATED TO EMERGENCY PLANNING, EQUIPMENT ACQUISITIONS, TRAINING, EXERCISES and OPERATION CENTER CONSTRUCTION AND RENOVATION

8 INTRODUCTION OF TEAM RECOVERY ERIC KUNTZ STATE COORDINATOR AREAS OF RESPONSIBILITY INCLUDE: Public Assistance & Fire Management Assistance Grant Programs Coordinates with multiple state and federal agencies to assists local jurisdiction that have disasters (including those not eligible for FEMA disaster grants) Has Staff in Austin & Houston

9 INTRODUCTION OF TEAM RECOVERY RECOVERY LEADERSHIP WENDELL ALLEN GRANT ADMINISTRATOR AUSTIN BILL CLARK GRANT ADMINISTRATOR AUSTIN MONIQUE ORTIZ RECOVERY OFFICER AUSTIN ANN LISTER RECOVERY OFFICER AUSTIN MARK CROSS RECOVERY OFFICER AUSTIN DAVID WILTSE RECOVERY OFFICER AUSTIN ROYCE MYERS RECOVERY OFFICER HOUSTON DAN BROGDON RECOVERY OFFICER HOUSTON PHILLIP ANDERS RECOVERY OFFICER HOUSTON

10 INTRODUCTION OF TEAM MITIGATION & STANDARDS JOHNNA CANTRELL STATE COORDINATOR AREAS OF RESPONSIBILITY INCLUDE: Several Hazard Mitigation Grant Programs Texas state hazard mitigation plan and the review of local jurisdiction mitigation plans Coordinates program, policy and procedures assessments and manages large projects for RMS Has Staff in Austin & Houston

11 INTRODUCTION OF TEAM MITIGATION MITIGATION LEADERSHIP GREGORY PEKAR SECTION ADMINISTRATOR CAROLYN SUDDUTH PLANS ADMINISTRATOR HILDY SOPER MITIGATION OFFICER AUSTIN STEVE MENDOZA MITIGATION OFFICER AUSTIN GARYMAR RIVIERA MITIGATION OFFICER HOUSTON

12 INTRODUCTION OF TEAM STANDARDS STANDARDS LEADERSHIP HARRIETT FORTSON SECTION ADMINISTRATOR POLICY AND PLANS POLICY AND PLANS LEADERSHIP JOHN LECHELER PROJECT MANAGER

13 INTRODUCTION OF TEAM RMS SERVICES VACANT STATE COORDINATOR AREAS OF RESPONSIBILITY INCLUDE: Individual and Household Programs coordinates activities between local, state, federal and charitable agencies to assists citizens effected by disasters Engineering provides technical assistance during the damage assessment, grant writing and project management phases of disaster grant administration Contractor Services coordinates the activities and procurement of RMS contractors Funds Management - Supports RMS programs by performing financial review and processing of grant funds

14 INTRODUCTION OF TEAM INDIVIDUAL & HOUSEHOLD PROGRAMS IHP LEADERSHIP MARK SHIPMAN IHP COORDINATOR SANDY EASTHAM IA COORDINATOR ENGINEERING ENGINEERING LEADERSHIP MOHAMMAD FARHOUD ENGINEER

15 INTRODUCTION OF TEAM FUNDS MANAGEMENT FMU LEADERSHIP EDWIN STAPLES SECTION ADMINISTRATOR JOHN KINCER BUDGET ANALYST CONTRACTOR SERVICES CONTRACTOR SERVICES LEADERSHIP STEVE COTTLE GRANT ADMINISTRATOR STEVEN CANDELAS RECOVERY OFFICER

16 INTRODUCTION OF TEAM COHNRESNICK COHNRESNICK LEADERSHIP FRANK BANDA PROJECT DIRECTOR KENT BURGESS PROGRAM MANAGER ERIN CAPPS ASST. PROGRAM MANAGER (OPERATIONS) ANGELA ZATLIN ASST. PROGRAM MANAGER (ACCOUNTING) ABI BANKOLE ASST. PROGRAM MANAGER (COMPLIANCE) ELIZABETH RUSSELL RECOVERY OFFICER (AUSTIN) CHRISSIE ANGELETTI RECOVERY OFFICER (AUSTIN) ROBBIE VIATOR RECOVERY OFFICER (HOUSTON) TARAN RODDY LEAD MITIGATION OFFICER

17 INTRODUCTION OF TEAM HORNE HORNE LEADERSHIP ANN CLELAND, PARTNER JILLIAN COMPTON, SENIOR MANAGER CHARLES CURRY, SENIOR MANAGER KEITH HALE, MANAGER SHANE MONROE, MANAGER TEAM LEADS: MALIN THOMAS MICHAEL RAWLINSON TRIMESHA SMITH TARA DINTER MARCUS ORDAZ VIVIANA RAMIREZ IRMA VERA

18 INTRODUCTION OF TEAM ERNST & YOUNG ERNST & YOUNG LEADERSHIP MATT JADACKI EXECUTIVE DIRECTOR RYAN PRATT PARTNER JOE ALONSO SENIOR MANAGER ALLEN SHANK SENIOR MANAGER MATT BROWN MANAGER ELISA ANNELIN MANAGER CHRIS SIMINSKI MANAGER

19 INTRODUCTION OF TEAM GRANT THORNTON GRANT THORNTON LEADERSHIP DAN BARRON, PARTNER ANGELA DUNLAP, PARTNER TENNYLE WALKER, PRACTICE DIRECTOR (PROJECT MANAGER) BRUCE DEMPSEY, SENIOR MANAGER KARMYN JEFFRIES, SENIOR MANAGER JILLIAN DURAN, MANAGER JOHN BOYD, SENIOR ASSOCIATE (TEAM LEAD) MARC KENNEDY, SENIOR ASSOCIATE (TEAM LEAD) GERALD MUCHANDO, SENIOR ASSOCIATE (TEAM LEAD)

20 Sample of OIG Audits The subgrantee s claim included unsupported costs, cost overruns, unused federal funds, and costs for ineligible work. As a result, we question $26,935,162. Our review questions in PA Program grant funding: $15.9 million in disaster repair costs for projects in Texas due to insurance proceeds not being allocated proportionately among all insured risks, and the inclusion of ineligible or excessive costs in the subgrantee s claimed costs calculations. $1.3 million in roof replacement costs in Texas because project documentation indicated that the roofs could be repaired to their pre-disaster condition rather than being totally replaced.

21 Sample of OIG Audits Entity officials did not comply with federal procurement regulations and FEMA guidelines when they awarded four of five debris contracts totaling $44.6 million. The Subgrantee also did not monitor its time-andmaterial contracts. Therefore, we question $44.6 million claimed for contract work because the Subgrantee did not comply with federal procurement regulations

22 WHAT CAN YOU DO TO MAKE SURE FEDERAL FUNDS ARE MAXIMIZED GET INVOLVED EARLY!! START RECORD KEEPING EARLY AND BREAK IT DOWN AS MUCH AS POSSIBLE BY THE KIND OF WORK OR REPAIR THAT IS BEING DONE. COMPETITIVELY BID CONTRACTS EVERY TIME YOU POSSIBLY CAN DOCUMENT WHEN YOU CANNOT COMPETITIVE BID WHY AND FOR HOW LONG DID EMERGENCY LAST ALSO DOCUMENT REASONABLENESS OF RATES INVEST SOME TIME IN COMPETITIVELY BID CONTINGENCY CONTRACTS PRIOR TO THE DISASTER

23 WHAT CAN YOU DO TO MAKE SURE FEDERAL FUNDS ARE MAXIMIZED DO NOT SET YOURSELF UP FOR FAILURE MAKE SURE YOU HAVE EMERGENCY PROCUREMENT RULES YOU CAN ACTUALLY FOLLOW IF IT SAYS THAT THE COMMISSIONER S COURT OR CITY COUNCIL HAS TO SIGN OFF ON ALL EMERGENCY PURCHASES OVER $5000, THEN DO THAT IF YOU KNOW YOU CANNOT DO THAT IN A DISASTER SITUATION, THEN WRITE IN AN EXCEPTION INTO YOUR POLICY FOR CATASTROPHIC EVENTS THAT ALLOWS FOR A MORE STREAMLINED PROCESS

24 WHAT CAN YOU DO TO MAKE SURE FEDERAL FUNDS ARE MAXIMIZED TRACK THE MONEY COMING IN RELATED TO THE DISASTER AND SHOW TIES IN YOUR ACCOUNTING SYSTEM TO EXACTLY WHERE THE MONEY WENT SET-UP SEPARATE BUDGET LINES FOR THE DIFFERENT FUNDING STREAMS, RECOVERY EXPENSES AND DO THEM ON THE LOWEST LEVEL POSSIBLE BY PROJECT THIS INCLUDES THE MONEY YOU ARE SPENDING OUT OF YOUR OWN FUNDS THAT YOU EXPECT TO GET REIMBURSED, THE AUDITORS WILL WANT THOSE TWO THINGS CONNECTED IN YOUR ACCOUNTING RECORDS (IT WILL ALSO HELP ESTABLISH LOCAL MATCH)

25 WHAT CAN YOU DO TO MAKE SURE FEDERAL FUNDS ARE MAXIMIZED COLLECT DETAILED SUPPORTING DOCUMENTATION AS SOON AS POSSIBLE AND KEEP SORTED BY PROJECT EACH PROJECT IS A SEPARATE GRANT TO THE JURISDICTION THAT MEANS SEPARATE RECORDS FOR EACH GRANT KEEP RECORDS BY AMOUNT OF TIME AND BY PROJECT FOR ADMINISTRATIVE DUTIES. YOU NEED A DETAILED LOG. OTHERWISE YOU WILL NOT BE ABLE TO COLLECT DIRECT ADMINISTRATIVE COSTS (DAC)

26 WHAT CAN YOU DO TO MAKE SURE FEDERAL FUNDS ARE MAXIMIZED COLLECT ON ALL INSURANCE POLICIES AND TURN IN ALL SETTLEMENT AGREEMENTS TO TDEM/FEMA MAKE SURE THAT INSURANCE PROCEEDS ARE PROPERLY APPORTIONED BETWEEN FEMA ELIGIBLE PROJECTS AND NON-ELIGIBLE ITEMS MAKE SURE ALL CHANGES IN PERMANENT REPAIR AND REPLACEMENT PROJECTS GET APPROVED BEFORE BEGINNING THE WORK MAKE SURE TO REQUEST APPROVAL FOR TIME EXTENSIONS AS EARLY AS POSSIBLE

27 WHAT CAN YOU DO TO MAKE SURE FEDERAL FUNDS ARE MAXIMIZED MAKE SURE THAT WHEN RECEIVING OTHER FUNDING FOR YOUR RECOVERY EFFORTS IT IS REPORTED TO ALL FEDERAL GRANT PROGRAMS IN ORDER TO ESTABLISH THAT THERE ARE NO DUPLICATION OF BENEFITS MAKE SURE YOU GET A SINGLE AUDIT (A-133) FOR ANY FISCAL YEAR WHERE YOU RECEIVE TOTAL FEDERAL FUNDS FROM ALL SOURCES OF MORE THAN $500K [IN DECEMBER CHANGES TO $750K]

28 CLOSING REMARKS THANKS FOR COMING. WE LOOK FORWARD TO PARTNERING WITH YOU TO MAXIMIZE FEDERAL DOLLARS FOR DISASTER RECOVERY AND MITIGATION IN TEXAS. CONTACT INFO: Paula Kay Logan Deputy Assistant Director Recovery, Mitigation & Standards (512)

29 QUESTIONS?

30 REGIONAL RECOVERY REGIONAL FINANCIAL PROFESSIONALS FOCUSED ON RECOVERY