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Disaster Accountability

Industry Knowledge Brief The IIA May 02, 2020

​Accountability is vital in both response and recovery situations to ensure that federal assistance is awarded in compliance with regulations.

PSAC-Disaster_cover.pngA major natural disaster such as a hurricane affects a wide area and thousands of people and generates a massive response from government agencies and private organizations. News reports and social media videos often show gripping imagery from response efforts such as people being rescued from their homes and relief supplies being distributed. While the response to a disaster leaves the largest impression, it is only a portion of the story. Recovery from a disaster is less dramatic and longer term compared to the response, and unlike the response, it can take years.

Regardless, accountability is vital in both response and recovery situations to ensure that federal assistance is awarded in compliance with regulations, and work is performed with the terms and conditions of such assistance. Federal regulations governing relief and recovery activities are complex and constantly changing, which can be daunting for an organization to navigate. Complicating these efforts, each disaster has its own unique characteristics. Programs that worked in a previous situation might not work for the next situation, or the programs might have revised guidelines that need to be taken into account.

The IIA

The Institute of Internal Auditors