# Ineffective Controls Over COVID-19 Funeral Assistance Leave the Program Susceptible to Waste and Abuse
> **Audit** by Department of Homeland Security OIG · 2023-08-24
> *About: Department of Homeland Security*
## Report
- **Title:** Ineffective Controls Over COVID-19 Funeral Assistance Leave the Program Susceptible to Waste and Abuse
- **Submitting OIG:** Department of Homeland Security OIG
- **Component agency:** Department of Homeland Security
- **Type:** Audit
- **Publication date:** 2023-08-24

## Summary

The Federal Emergency Management Agency (FEMA) did not always implement effective internal controls to provide oversight of COVID-19 Funeral Assistance. FEMA’s funeral assistance program greatly expanded the universe of reimbursable expenses for deaths related to COVID-19, even beyond those specifically identified as ineligible under established FEMA policy, without establishing guardrails to ensure relief was limited to necessary expenses and serious needs as required by statute.


## Recommendations

- **Rec 1** (Open): We recommend that the FEMA Administrator resolve questioned costs totaling an estimated $24,438,662 for expenses deemed ineligible by FEMA’s Individual Assistance Program and Policy Guide and determine the amount of any debts owed by recipients for…
- **Rec 2** (Closed): We recommend that the FEMA Administrator resolve other questioned costs included in our report and determine the amount of any debts owed by recipients for erroneous payments. Other questioned costs requiring resolution include: a) $1,348,546 for…
- **Rec 3** (Open): We recommend that the FEMA Administrator ensure that future iterations of the Individual Assistance Program and Policy Guide and supporting procedures (a) provide consistent guidance on eligibility of funeral expenses for all future disaster…
- **Rec 4** (Closed): We recommend that the FEMA Administrator strengthen and monitor improvement of FEMA’s COVID-19 Funeral Assistance training practices with particular focus on: a) distinguishing legitimate sources of potential duplication such as decedent’s name and…
- **Rec 5** (Open): We recommend that the FEMA Administrator ensure that FEMA provides its COVID-19 Funeral Assistance call center contractor the guidance and training necessary to meet the quality control and production monitoring metrics as prescribed by its agreement…
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/ineffective-controls-over-covid-19-funeral-assistance-leave-program-susceptible-waste)
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