CORRECTIVE ACTION PLAN
State Fiscal Year Ended June 30, 2024
97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters)
State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management
Audit Contact: Matthew Hotchkiss and Austin Brown
Telephone: 602...
CORRECTIVE ACTION PLAN
State Fiscal Year Ended June 30, 2024
97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters)
State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management
Audit Contact: Matthew Hotchkiss and Austin Brown
Telephone: 602-271-2231
E-mail address: Matthew.A.Hotchkiss@dos.nh.gov and NHPA@dos.nh.gov
Audit Report Reference: 2024-032, 2023-021 Special Tests and Provisions - Project Accounting
Anticipated Completion Date: April 30, 2025
Corrective Action Planned:
HSEM concurs with finding 001-A. This issue was discovered during FEMA’s financial
monitoring site visit in March 2024. To resolve this issue, HSEM drafted a Delegation of
Authority letter which was filed with FEMA in November 2024. A copy of the DOA is attached
to this response and was supplied to KPMG during the audit.
The control and review concern of this issue was previously addressed by establishing a review
process between the Accountant IV, Administrator II, and the Deputy Director prior to the
submittal of all 425s. These controls were in place during the audit period but were not
documented. Please note that inaccuracies were not found during the audit on the filed 425
reports. In the future, HSEM will ensure that the review process is documented.
HSEM concurs with Finding 001-B and is taking immediate action to review and strengthen
its procedures regarding FFATA filing. As of March 8, the Federal FFATA filing process has
shifted to SAM.gov for report submissions. In response, HSEM is swiftly updating its internal
procedures to guarantee the timely and accurate filing of FFATA reports.
These updates will be incorporated into a comprehensive Quick Reference Guide, designed
to provide programmatic staff with clear, efficient instructions for completing reports.
Additionally, a robust review process will be instituted for programmatic supervisors to ensure
strict adherence to the updated procedures. Programmatic supervisors, who will be
responsible for conducting these reviews, were informed of the required process change on
March 11, 2025.
To ensure a smooth transition and full compliance, remedial training will be provided to all
programmatic staff upon completion of the Quick Reference Guide review and update, no
later than April 15, 2025.