Comparison and Contrast of APP’s Report for FEMA

Reporting the Annual Performance Plans

Reporting the Annual Performance Plans of various state agencies that deal with risk mitigation during disasters is a job assigned to the inspector general's office. An examination of the APP's report reveals parallels and discrepancies between the news in 2014 and 2015 on various FEMA-related topics. The need for greater accountability in audit reports to ensure efficient operations within its divisions gives rise to the differences.

2014 Audit Processes

According to APP, in 2014, OIG would examine FEMA's early response to disasters declared by the president as well as the ability of community grantees to carry out grant-related tasks. APP also reported that it would examine early compliance by the community with spending stipulations of Relief Fund (Office of the Inspector General12). Moreover, it reported that it will assess FEMA’s efforts to enhance its grant management and to conduct its missions of preparedness and response in a more efficient way.

2015 Audit Processes

In 2015, APP reported the same information about the continuation of the proactive audit processes with a view of reducing the risk of improper use of funds and FEMA’s response to presidentially declared calamities among other issues including reviewing FEMA’s measures to enhance the management of grants (Office of the Inspector General13). However, the 2015 APP has reported a different approach that will be used with regard to the analysis and researching of Disaster Relief Fund data that was formerly conducted by the Recovery Accountability and Transparency Board the next year. In this case, there will be a new approach used including specialized technology, tools and staff that would assist in analyzing and researching data from different sources to seek proof of abuse, waste and fraud. There is a likelihood that the differences in reporting the new guideline of auditing for FEMA arose owing to the necessity of determining whether the IT management of FEMA addresses governance, planning and technology management to reinforce its mission.

FEMA's Safeguarding and Securing Cyberspace Role

The APP reports on FEMA’s safeguarding and securing cyberspace role shows that in 2014 and 2015, the department continued to guard and secure the cyberspace. The department was expected to review the roles and duties of constituent cyber centers, share information and ensure coordinated efforts of response as well as the development toward reducing the danger of insider threats (Office of the Inspector General 16; Office of the Inspector General 19). However, in 2015, the APP reviewed the safeguard measures to include the implementation of the Homeland Cybersecurity Workforce Assessment Act. The new guideline could be a new attempt at tracking and adopting mutual baseline controls for IT management (Office of the Inspector General19).

Promotion of Stewardship

Another common area documented in both reports concerns the promotion of stewardship. In both 2014 and 2015, DHS’s funding was directed to the prevention of terrorism and enhancement of security, securing the nation’s borders, enforcing and administering immigration policies, securing cyberspace, supporting economic and national security and ensuring resilience to disaster. Moreover, in both reports, the department considered comprehensive and effective stewardship acts as critical for the department to implement its vital and complex mission. Thus, OIG continued to review high-risk areas to ensure that the Department of Homeland Security effectively managed and secured its resources and programs and making sound decisions about different programs. However, in 2016, there will be a difference to the extent that APP reviewed contacts to establish compliance with laws and policy, audit internal controls of financial reporting and determine if grant finances are well administered and used. Furthermore, APP planned reviews of DHS and the hiring practices of secret service.

Conclusion

In sum, the two reports have similarities and differences in their content. The review of the report demonstrates the new need to put in place measures that will lead to more accountability and effectiveness in operations at FEMA. The measures are likely to enhance its grant management and implementation of its missions of preparedness and response more efficiently.

Works Cited

Office of the Inspector General.“Fiscal Year 2015 Annual Performance Plan.”Homeland Security, 2014.

Office of the Inspector General.“Fiscal Year 2015 Annual Performance Plan.”Homeland Security, 2015.