gao-Disaster Recovery - HUD Should Develop Data Collection Guidance to Support Analysis of Block Grant Fraud Risks-此為英文文檔

GAO-23-104382

UnitedStatesGovernmentAccountabilityOffice

ReporttoCongressionalCommittees

August2023

DISASTER

RECOVERY

HUDShouldDevelop

DataCollection

GuidancetoSupportAnalysisofBlock

GrantFraudRisks

UnitedStatesGovernmentAccountabilityOffice

August2023

DISASTERRECOVERY

HUDShouldDevelopDataCollectionGuidanceto

SupportAnalysisofBlockGrantFraudRisks

WhatGAOFound

GAO’sanalysisofCommunityDevelopmentBlockGrantDisasterRecovery(disasterblockgrant)applicantdataidentifiedvulnerabilitiestofraud.Outof8,260householdsreviewed,GAOidentified

?Potentialduplicationofbenefits.500householdswereapprovedforFederalEmergencyManagementAgency(FEMA)assistancethatispotentiallyduplicativeofdisasterblockgrantassistance.TheFEMA-onlyassistanceforthesehouseholdstotaledover$1million.ThefigureshowsotherpotentiallyduplicativeassistanceGAOidentified.

?Potentiallyineligiblehouseholds.197householdswithestimatedincomeoverlimitswereapproved.Estimatedincomefortwoofthesehouseholdsexceeded$330,000—farabovetheincomelimits.

HouseholdsPotentiallyReceivingDuplicativeBenefitsfromMultiplePrograms

Note:Thecategoriesinthisfigurearenotmutuallyexclusive.

GAOalsofoundthattheU.S.DepartmentofHousingandUrbanDevelopment(HUD)doesnotrequiregranteesandsubrecipientstocollectapplicantdatainacompleteandconsistentmannertosupportapplicanteligibilitydeterminationsandfraudriskmanagement.

GAO’sanalysisofthedisasterblockgrantcontractingnetworkidentifiedkeyplayerswhoareimportanttoHUD’srisk-basedmonitoringbecauseofthegreaterpotentialimpacttheyhaveonthecontractingenvironment.Specifically,GAOidentified16contractorsand30subcontractorsthatarekeyplayerswithinanetworkof1,324entities.Whilekeyplayers’abilitytoinfluenceordiffuseinformationcanleadtopositiveoutcomes,fraudriskisheightenedwheninformationoncontrolvulnerabilitiesorwrongdoingismoreeasilysharedacrossthenetwork.

GAO’sanalysisofthe16contractorsthatarekeyplayersillustrateshowHUDandgranteescouldbetterunderstandthedisasterblockgrantriskenvironmentbycollectingcontractorandsubcontractordata,suchasuniqueentityidentifiers.Currently,HUD’sapproachtoidentifyingandmanagingrisksfocusesonmonitoringindividualgranteesandmaynotfullyassessrisksacrossthecontractingenvironment.HUDdoesnotprovidespecificguidancetogranteesonstandardsorrequirementsforcollectingdata.AdditionalguidancefromHUDonwhatdataelementstocollectcouldsupportgrantees’andsubrecipients’abilitytoidentifycontractorsthataredebarred,suspended,orexcludedfromreceivingfederalcontracts.

Highlightsof

GAO-23-104382

,areporttocongressionalcommittees

WhyGAODidThisStudy

Inresponsetothedamagecausedbynaturaldisastersin2017through2019,Congressappropriatedapproximately$39billionindisasterblockgrantfundstoHUD.ThedecentralizedenvironmentinwhichHUD’sdisasterblockgrantsoperatecreatesvulnerabilitiestodifferenttypesoffraudasfundsaredistributedtograntees,subrecipients,contractors,andsubcontractors.

Aspartofwide-rangingdisaster-relatedworkweareconducting,thisreportfocusesonthepotentialforfraudinCDBG-DRhomeownerassistanceprograms.Thisreportexamines,amongotherobjectives,theextenttowhich(1)applicantdataindicatevulnerabilitiestofraudanddataqualitypresentschallengestoidentifyingsuchvulnerabilitiesand(2)networkandotheranalysescanhelpHUDmanagerisksassociatedwiththecontractingenvironment.

GAOconducteddatamatchingandanalysistoidentifypotentiallyineligiblehouseholdsforourselectedgranteesandsubrecipients.GAOalsoconductednetworkanalysis,amongotheranalyses,tohelpHUDbetterunderstandandmonitoritsdecentralizedgrantenvironment.

WhatGAORecommends

GAOismakingsevenrecommendationstoHUD,includingthatitdevelopguidancetocollectapplicantdatatosupporteligibilitydecisionsandcontractordatatofacilitateidentifyingrisks.HUDagreedwithsome,butnotalloftherecommendations.GAOcontinuestobelievealltherecommendationsarewarrantedandshouldbeimplemented.

View

GAO-23-104382

.Formoreinformation,contactRebeccaSheaat(202)512-6722or

shear@

.

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GAO-23-104382DisasterRecovery

Contents

Letter

Background

OurAnalysisofSelectedGranteesIdentifiedVulnerabilitytoApplicantFraud,butIncompleteandInconsistentDataLimitHUD’sAbilitytoManageFraudRisks

NetworkandOtherAnalysesCanHelpHUDManageRisksAssociatedwiththeContractingEnvironment,butBetterDataareNeeded

HUDUpdatedGranteeRequirementsforFraudDetection,butDoesNotCollectInformationtoAssureGranteesReceiveRequiredFraudDetectionTraining

Conclusions

RecommendationsforExecutiveAction

AgencyComments,Third-PartyViews,andOurEvaluation

1

7

17

35

57

63

65

66

AppendixIObjectives,Scope,andMethodology78

AppendixIICommentsfromtheDepartmentofHousingandUrbanDevelopment92

AppendixIIICommentsfromtheTexasGeneralLandOffice99

AppendixIVGAOContactsandStaffAcknowledgments101

Tables

Table1:2017and2018CommunityDevelopmentBlockGrant

DisasterRecovery(CDBG-DR)FundsBudgetedby

SelectedGranteesandSubrecipients,byFunding

Category11

Table2:SelectedGranteeandSubrecipientHomeowner

AssistanceProgramsUsingCommunityDevelopment

BlockGrantDisasterRecoveryFunds13

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GAO-23-104382DisasterRecovery

Table3:Top7KeyPlayers-ContractorCharacteristicsand

ApproximateAwardTotalsWithinandAcrossSelected

CommunityDevelopmentBlockGrantDisasterRecovery

(CDBG-DR)GranteesandSubrecipients50

Figures

Figure1:ExampleFlowofCommunityDevelopmentBlockGrant

DisasterRecovery(CDBG-DR)GrantstoStates,

Territories,andLocalGovernments9

Figure2:SelectedCommunityDevelopmentBlockGrantDisaster

Recovery(CDBG-DR)HomeownerAssistanceApplicant

EligibilityRequirementsPublishedinFederalRegister

Notices,ActionPlans,andProgramGuidelines12

Figure3:FourComponentsoftheFraudRiskFrameworkand

SelectedLeadingPractices16

Figure4:HouseholdsPotentiallyReceivingDuplicateBenefits

fromSelectedDisasterRecoveryGranteesand

Subrecipients21

Figure5:HouseholdsPotentiallyApprovedForDuplicateBenefits

fromMultiplePrograms;SelectedDisasterRecovery

GranteesandSubrecipients23

Figure6:DistributionofEstimatedHouseholdIncomeforSelected

ApprovedApplicantswithIncomeaboveAnnualMedian

Thresholds29

Figure7:MapofKeyPlayersinSelectedCommunity

DevelopmentBlockGrantDisasterRecovery(CDBG-DR)

ContractNetwork,2017and2018CDBG-DRGrant

Funds42

Figure8:NetworkMapofContractorsAssociatedwithOngoing

andRemediatedInvestigationsofFraud,Waste,and

AbusefromSelectedCommunityDevelopmentBlock

GrantDisasterRecovery(CDBG-DR)Granteesand

Subrecipients,2017and2018CDBG-DRGrantFunds45

Figure9:UpdatedDepartmentofHousingandUrban

Development(HUD)CommunityDevelopmentBlock

GrantDisasterRecovery(CDBG-DR)Financial

ManagementandGrantComplianceCertification

ChecklistProceduresforFraud,Waste,andAbuse60

Figure10:GeneralizedGAOProcesstoStandardizeGranteeand

SubrecipientApplicantDataforDataAnalysis82

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GAO-23-104382DisasterRecovery

Abbreviations

AMI

AreaMedianIncome

CAGECode

ContractorandGovernmentEntityCode

CDBG-DR

CommunityDevelopmentBlockGrantDisasterRecovery

DBAName

DoingBusinessAsName

DEO

FloridaDepartmentofEconomicOpportunity

DHS

DepartmentofHomelandSecurity

DRDP

DisasterRecoveryDataPortal

DRGR

DisasterRecoveryGrantReporting

DUNS

Dun&Bradstreet’sDataUniversalNumberingSystem

EVS

SocialSecurityAdministration’sEnumerationVerificationSystem

FEMA

FederalEmergencyManagementAgency

FIDA

FEMAInformationDataandAnalysisSystem

FraudRisk

Framework

AFrameworkforManagingFraudRisksinFederalPrograms

GLO

TexasGeneralLandOffice

GSA

GeneralServicesAdministration

HAP

TexasGLO’sHomeownerAssistanceProgram

HRP

TexasGLO’sHomeownerReimbursementProgram

HRRP

FloridaDEO’sHousingRepairandReplacementProgram

HUD

DepartmentofHousingandUrbanDevelopment

IHP

FEMA’sIndividualsandHouseholdsProgram

NDNH

NationalDirectoryofNewHires

NFIP

NationalFloodInsuranceProgram

OIG

OfficeofInspectorGeneral

OMB

OfficeofManagementandBudget

PII

PersonallyIdentifiableInformation

SAM

SystemforAwardManagement

SBA

SmallBusinessAdministration

SSA

SocialSecurityAdministration

SSN

SocialSecuritynumber

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GAO-23-104382DisasterRecovery

Abbreviationscontinued

StaffordAct

TINUEIUSPS

RobertT.StaffordDisasterReliefandEmergency

AssistanceAct

TaxpayerIdentificationNumber

UniqueEntityIdentifier

UnitedStatesPostalService

ThisisaworkoftheU.S.governmentandisnotsubjecttocopyrightprotectionintheUnitedStates.ThepublishedproductmaybereproducedanddistributedinitsentiretywithoutfurtherpermissionfromGAO.However,becausethisworkmaycontaincopyrightedimagesorothermaterial,permissionfromthecopyrightholdermaybenecessaryifyouwishtoreproducethismaterialseparately.

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GAO-23-104382DisasterRecovery

Letter

441GSt.N.W.

Washington,DC20548

August17,2023

CongressionalCommittees

Eachyear,naturaldisasters,suchashurricanes,flooding,tornadoes,andwildfires,affectAmericancommunities.In2017,hurricanesandwildfiresaffectedanestimated47millionpeople.

1

Threehurricanesinthatyear—Harvey,Irma,andMaria—resultedinanestimated$265billionindamage,placingthemamongthecostliesthurricanesintheUnitedStates.

2

Inresponsetothedamagecausedbydisastersin2017through2019,Congressappropriatedapproximately$39.5billioninCommunityDevelopmentBlockGrantDisasterRecovery(CDBG-DR)grantfunds.

3

TheU.S.DepartmentofHousingandUrbanDevelopment(HUD)administersCDBG-DRfunds.Duetothelackofpermanentstatutoryauthority,CDBG-DRappropriationsrequireHUDtoestablishrequirementsforeachindividualdisaster,whichareidentifiedinFederal

1FederalEmergencyManagementAgency(FEMA),“2017HurricaneSeasonFEMAAfter-

ActionReport”(2018),accessedJune9,2023,

/sites/default/files/2020-08/fema_hurricane-season-after-action-repor

t_2017.pdf

.

2NationalOceanicandAtmosphericAdministrationNationalCentersforEnvironmentalInformation,“U.S.Billion-DollarWeatherandClimateDisasters”(2023),accessedMarch15,2023,

/billions/

.NotethatthesedataarenotdirectcoststothefederalgovernmentandareproducedusingadetailedmethodologyreflectingoverallU.S.economicdamages,includinginsuredanduninsuredlossestoresidential,commercial,andgovernmentormunicipalbuildings.

3TheSupplementalAppropriationsforDisasterReliefRequirementsAct,2017,Pub.L.No.115-56,DivisionB,131Stat.1129,1137(2017)appropriated$7.4billioninCommunityDevelopmentBlockGrantDisasterRecovery(CDBG-DR)fundingformajordisastersdeclaredincalendaryear2017.Congressappropriatedanadditional$28billioninCDBG-DRfundingprimarilyformajordisastersdeclaredin2017throughtheFurtherAdditionalSupplementalAppropriationsforDisasterReliefRequirementsAct,2018,Pub.L.No.115-123,DivisionB,Subdivision1,132Stat.64,103(2018).TheactrequiredtheDepartmentofHousingandUrbanDevelopment(HUD)toallocateintotalnolessthan$11billiontoPuertoRicoandtheU.S.VirginIslands.Further,theSupplementalAppropriationsforDisasterReliefAct,2018,Pub.L.No.115-254,DivisionI,132Stat.3186,3531(2018)madeavailable$1.68billioninCDBG-DRfundsformajordisastersdeclaredin2018.TheAdditionalSupplementalAppropriationsforDisasterReliefAct,2019,Pub.L.No.116-20,133Stat.871,896(2019)made$2.431billioninCDBG-DRfundsavailableformajordisastersoccurringin2017,2018,or2019.

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GAO-23-104382DisasterRecovery

RegisternoticesissuedbyHUD.

4

CommunitiesareallowedtouseCDBG-DRfundstoaddressawiderangeofunmetrecoveryneeds—lossesnotmetwithinsuranceorotherformsofassistance,includingotherfederaldisasterassistance—relatedtohousing,infrastructure,andeconomicrevitalization.OneuseoffundsisforCDBG-DR

homeownerassistanceprograms.Theseprogramshelphomeownersrepair,rehabilitate,orrebuilddamagedhomes;reimbursehomeownersforout-of-pocketexpensestorepairtheirhomes;orbuyhomessothathomeownersmayrelocate,amongotherassistance.

InMay2021,wereportedthatCDBG-DRoperatesinadecentralizedriskenvironmentinwhichfundsflowthroughanumberofentitiesbeforereachingbeneficiariesandfulfillingintendedoutcomes.

5

HUDallocatesCDBG-DRgrantstostates,territories,andlocalgovernments,alsoknownas“grantees.”Grantees,inturn,canallocatealloraportionoftheirgranttobeadministeredbyanotherentity,alsoknownas“subrecipients.”Thesegranteesandsubrecipientsmayadministerdisasterrecoveryprogramsthroughcontractorsthatprovidedamageassessment,construction/repair,inspection,andmanagementservicestoapprovedapplicants.Thisdecentralizedprocesscancreatevulnerabilitiestodifferenttypesoffraudasfundsaredistributeddownthegrantchaintograntees,subrecipients,contractors,andsubcontractors.Moreover,duetothelackofpermanentstatutoryauthority,CDBG-DRappropriationsrequireHUDtocustomizegrantrequirementsforeachdisaster,whichamongotherthings,canpresentincreasedopportunitiesforfraud.

6

Coupledwiththegrowthinthesegrantappropriationsandanexpectedincreaseinfrequencyandintensityofextremeweatherandclimate-relatedevents,thereareincreasedopportunitiesforfraud.

7

Specifically,inMay2021wefoundthatCDBG-DRwasvulnerabletonumerousfraudrisks,includinggrantee,contractor,andapplicantfraud

4In2019,GAOrecommendedthatCongressshouldconsiderpermanentlyauthorizingadisasterassistanceprogramthataddressesunmetneedsinatimelymanner.GAO,DisasterRecovery:BetterMonitoringofBlockGrantFundsisNeeded,

GAO-19-232

(Washington,D.C.:Mar.25,2019).

5GAO,DisasterRecovery:HUDShouldTakeAdditionalActiontoAssessCommunityDevelopmentBlockGrantFraudRisks,

GAO-21-177

(Washington,D.C.:May5,2021).

6In2019,GAOrecommendedthatCongressshouldconsiderpermanentlyauthorizingadisasterassistanceprogramthatmeetunmetneedsinatimelymanner.

GAO-19-232

.

7GAO-21-177

.

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GAO-23-104382DisasterRecovery

risks.

8

CDBG-DRgranteefraudrisksweidentifiedincludedgranteefalsificationofinvoicesandmisappropriationoffunds.Contractorfraudrisksincludedcollusionincontractandbidmanipulationandfraudulentbillingfordisasterrecoverywork.Applicantfraudrisksincludedvariouseligibilitymisrepresentationsrelatedtoissuessuchasprimaryresidence,financialstatus,andreimbursementfromothersources.Furthermore,wefoundthatthecustomizedgrantrequirementsforeachdisastercanpresentchallengesinensuringthatgranteerequirementssupportfrauddetectionandthatgranteesandtheirstaffreceiverequiredfraud-relatedtraining.

9

Aspartofwide-rangingdisaster-relatedworkweareconducting,thisreportfocusesonthepotentialforfraudinCDBG-DRhomeownerassistanceprograms.Specifically,thisreportexaminestheextenttowhich

1.CDBG-DRapplicantdataindicatevulnerabilitiestofraudanddataqualitypresentschallengestoidentifyingsuchvulnerabilities,

2.networkandotheranalysescanhelpHUDmanagerisksassociatedwiththecontractingenvironment,and

3.HUD’sgranteerequirementssupportfrauddetectionandtraining.

Forallthreeobjectives,wereviewedrelevantfederallaws,programpolicies,andtheFederalRegisternoticesallocatingCDBG-DRfundsto

8Fraudinvolvesobtainingsomethingofvaluethroughwillfulmisrepresentation.Fraudrisk(whichisafunctionoflikelihoodandimpact)existswhenpeoplehaveanopportunitytoengageinfraudulentactivity,haveanincentiveorareunderpressuretocommitfraud,orareabletorationalizecommittingfraud.Fraudriskincludesexistingcircumstancesthatprovideanopportunitytocommitfraud.Inthisreport,potentialfraudreferstotransactionsoractivitiesthathaveindicatorsthatmaysuggestfraud.Fraudreferstotransactionsoractivitiesthathavebeenconfirmedtobefraudulentviaajudicialorotheradjudicativeprocess.

9InourMay2021report,wemadetworecommendationstoHUDto(1)comprehensivelyassessfraudriskstoCDBG-DRand(2)indoingsoinvolverelevantstakeholderssuchasitsgrantees.HUDimplementedanumberofinitiativesresponsivetoourfirstrecommendation.HUDhasdevelopedaFraudRiskManagementPolicy,whichestablishedastandardtosetexpectationsandbringconsistencyacrossHUD’sprogramunitsforidentifyingandassessingfraudrisks.HUDalsoupdateditsFront-endRiskAssessmentandaddedafraudcategorytoitsannualRiskProfileprocess,thuselevatingfraudriskconsiderationsinHUD’senterprise-wideRiskProfile.HUDhasnotyetassessedCDBG-DRfraudrisks.HUDhastakeninitialstepstoobtainstakeholderinputintheassessmentoffraudrisks.AsofMay2023,theserecommendationsremainopen.

GAO-21-177

.

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GAO-23-104382DisasterRecovery

selectedgrantees.WealsointerviewedofficialsandexamineddocumentationfromHUD’sOfficeofCommunityPlanningandDevelopment,whichadministersCDBG-DR,andtheHUDOfficeofInspectorGeneral(OIG).WeselectedfourgranteesandsubrecipientsfromstateandlocalgovernmentsinTexasandFlorida,whichadministerfivehomeownerassistanceprogramsunderCDBG-DR.Specifically,weselected(1)theTexasGeneralLandOffice(GLO),(2)HarrisCounty,and(3)theCityofHoustoninTexasand(4)theFloridaDepartmentofEconomicOpportunity(DEO).Wefocusedonthesestatesandlocalgovernmentsinpartbecauseoftheirhistoryofnaturaldisasters—includingheavydamagefollowingHurricanesHarveyandIrmain2017—andtheamountofCDBG-DRfunds($2.3billionand$10.8billion,respectively)allocatedbyHUDtothesetwostatessince2011.

10

WealsoanalyzedtheextenttowhichHUD’spracticesalignwithrelevantleadingpracticesinGAO’sAFrameworkforManagingFraudRisksinFederalPrograms(FraudRiskFramework),aswellasprinciplesintheStandardsforInternalControlintheFederalGovernment(federalinternalcontrolstandards).

11

TherelevantleadingpracticesfromtheFraudRiskFrameworkrelateto(1)designingandimplementingdataanalyticsandothercontrolactivities—suchascombiningdataacrossprogramsfromseparatedatabasestofacilitatereportingandanalytics—topreventanddetectfraud;(2)employingarisk-basedapproachtomonitoringbytakingintoaccountinternalandexternalfactorsthatcaninfluencethecontrolenvironment;and(3)designingandimplementingspecificcontrolactivities—includingpoliciesandprocedures,techniques,andmechanisms—topreventanddetectpotentialfraud.WealsoassessedtheextenttowhichHUD’spracticesalignwithfederalinternalcontrolstandards,specificallyprinciplesrelatedtousingqualityinformationtoachieveanentity’sobjectives.

TodeterminetheextenttowhichCDBG-DRapplicantdataindicatevulnerabilitiestofraudanddataqualitypresentschallengestoidentifyingsuchvulnerabilities,weanalyzedindividualhomeownerassistanceprograms’applicantleveldata.ThesedatawerefromfiveprogramsinresponsetoHurricaneHarveyinTexasandHurricaneIrmainFloridain

10Whilealsoallocatedfundsinresponsetothe2017hurricanes,wedidnotincludePuertoRicoortheU.S.VirginIslandsinthescopeofourreviewinpartbecauseneitherhadpriorexperiencewithlargeCDBG-DRallocations.

11GAO,AFrameworkforManagingFraudRisksinFederalPrograms,

GAO-15-593SP

(Washington,D.C.:July28,2015)andGAO,StandardsforInternalControlintheFederalGovernment,

GAO-14-704G

(Washington,D.C.:September10,2014).

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2017.Thesedataincludedhouseholdsapprovedforassistancefromthefirstquarterofcalendaryear2020throughthethirdquarterofcalendaryear2021.Thefivehomeownerassistanceprogramsinourrevieware(1)TexasGLO’sHomeownerAssistanceProgram;(2)TexasGLO’sHomeownerReimbursementProgram;(3)HarrisCounty’sResidentialBuyout,HomeownerAssistance,andHomeownerReimbursementPrograms;(4)CityofHouston’sHomeownerandHomebuyerAssistancePrograms,and(5)FloridaDEO’sRebuildFloridaHousingRepairandReplacementProgram.

12

Ourdatadidnotincludeinformationonfinalassistancepaid,ifany,duetothetimingofourdatarequest.Asaresult,wedonotknowifapplicantsultimatelyreceivedassistance.WematchedapplicantdatatonumerousdatasourcestoexamineCDBG-DRcontrolactivitiesrelatedtoapplicanteligibility.Whiledatamatchingresultsarenotproofoffraud,thepresenceoffraudindicatorscanrevealweaknessesinaprogram’scontrolsforfraud,waste,andabuse.

Toassessthereliabilityoftheapplicantleveldata,wereviewedrelevantdocumentation,interviewedknowledgeableagencyofficials,andperformedelectronictesting.Wesimilarlyassessedthereliabilityofdatasetsusedforapplicanteligibilitymatching.Wedeterminedthedataweresufficientlyreliableforthepurposeofreportingonourselectedgrantees’andsubrecipients’dataandeligibilitycontrols.Duetomultiplefactors,includingvariationinprogramfeaturesanddifferingpracticesamongCDBG-DRgranteesandsubrecipients,ourdataanalyticsresultsarenotprojectabletootherjurisdictionsordisasters.Asappropriate,wemadereferralsofspecificinstancesofpotentialfraudweidentifiedthroughouranalysestotheHUDOIGforinvestigation.

Wealsoperformedcoverttests(i.e.,fictitiousonlineapplications)fromMarch2019throughNovember2021totesttheCDBG-DRapplicanteligibilitycontrolsofoneofourselectedgrantees(TexasGLO).

13

TodeterminetheextenttowhichnetworkandotheranalysescanhelpHUDmanagerisksassociatedwiththecontractingenvironment,we

12Florida’sHousingRepairandReplacementProgram(HRRP)overseesmultipleassistanceactivities,suchasassistanceforsmallrentals,multiunitstructures,andtemporaryhousingassistance.AllrecordsweobtainedfromFloridawereforowner-occupiedstructures,andassuchwhenreferringtoourselectedFloridaHRRPrequirements,wearereferringtoitssinglefamilyowneroccupiedandmanufacturedhousingunitprogramguidelines.

13WefocusedourcovertteststoTexasbasedontheamountofappropriatedfundsandthenumberofdisastersurvivorsthatmayapplyforandreceiveCDBG-DRfunds.

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conductedasearchandreviewofrelevantarticlesonnetwork-basedfrauddetection.Basedonthatsearch,weselectedandreviewedapproximately40articlesthatofferexamplesofhownetworkanalysiscanbeusedtodetectpotentialcontractorrisks.ThethemesderivedfromthesestudiesprovideageneralframeworkforunderstandingtheanalysisweconductedoftheCDBG-DRcontractingnetwork.

Wecollecteddataandcontractdocumentationfromourselectedgranteesandsubrecipientsontheircontractsassociatedwith