Figure 1 depicts an earthen levee and a  floodwall as well as their respective components. The Corps and FEMA Have Made Little Progress on Key Activities under the Act, Citing Resource Constraints, and Do Not Have a Plan for Implementing the Rest

The Corps and FEMA have made little progress in implementing key  national levee-safety-related activities under the Water Resources  Reform and Development Act of 2014 primarily because of resource  constraints, according to officials from both agencies. The Corps has  been working on its development of a national levee inventory, but the  Corps and FEMA have not begun work on other key national levee- safety-related activities required by the act and do not have a current plan  for doing so (see table 1). The agencies have taken no action on the remaining key national levee- safety-related activities for which they were responsible and have missed  several statutory deadlines for developing guidelines and reports. Additionally, according to agency officials we interviewed,  the agencies have no current plan for implementing the remaining  activities. Without a plan, including milestones for accomplishing these  activities using existing resources or requesting additional resources as  needed, the agencies are unlikely to make further progress on  implementing the remaining activities required by the act. We reviewed a 2016 Corps budget document and determined that,  except for the national inventory of levees, the Corps did not specifically  allocate funds for national levee-safety-related activities required in the  act. Corps  headquarters officials told us that not implementing the act’s national  levee-safety-related activities could result in several potential impacts,  including that the disaster relief burden for the federal government may  increase, safety risks and loss of life may increase, and risk education in  communities with levees may not be carried out. Recommendation for Executive Action

To help ensure that the Corps and FEMA carry out the national levee- safety-related activities required in the Water Resources Reform and  Development Act of 2014, we recommend that the Secretary of Defense  direct the Secretary of the Army to direct the Chief of Engineers and  Commanding General of the U.S. Army Corps of Engineers and that the  Secretary of Homeland Security direct the FEMA Administrator to develop  a plan, with milestones, for implementing these activities, using existing  resources or requesting additional resources as needed. In their written  comments, reproduced in appendixes I and II, respectively, both agencies  generally concurred with our recommendation. GAO staff who made key contributions to  this report are listed in appendix III.
Why GAO Did This Study

Levees, which are man-made structures such as earthen embankments or concrete floodwalls, play a vital role in reducing the risk of flooding. Their failure can contribute to loss of lives or property, as shown by the devastation of Hurricane Katrina in 2005. It is estimated that there are over 100,000 miles of levees across the United States, many of which are owned or operated by nonfederal entities. The Corps and FEMA are the two principal federal agencies with authorities related to levee safety.
The Water Resources Reform and Development Act of 2014 requires the Corps and FEMA to take the lead on certain national levee-safety-related activities including developing a national levee inventory, which Congress authorized in 2007. The act also includes a provision for GAO to report on related issues. This report examines the Corps' and FEMA's progress in carrying out key national activities related to levee safety required in the act. GAO reviewed pertinent federal laws and executive orders as well as budget, planning, and policy documents from the Corps and FEMA; compared agency activities with federal internal control standards; and interviewed Corps and FEMA headquarters officials.

What GAO Found

The U.S. Army Corps of Engineers (Corps) and the Federal Emergency Management Agency (FEMA) have made little progress in implementing key national levee-safety-related activities required in the Water Resources Reform and Development Act of 2014. More specifically, the Corps has been working to develop a national levee inventory, but the agencies have taken no action on the remaining key national levee-safety-related activities for which they are responsible under the act, as shown in the table below. Agency officials identified resource constraints as a primary reason for their lack of progress in implementing such activities, and Corps officials said that not implementing these activities could potentially result in safety risks and federal financial risks for disaster relief, among other impacts. However, the agencies have no plan for implementing the remaining activities required by the act. Without a plan that includes milestones for accomplishing these activities using existing resources or requesting additional resources as needed, the agencies are unlikely to make progress implementing the activities under the act.

What GAO Recommends

GAO recommends that the Corps and FEMA develop a plan that includes milestones for implementing the required national levee-safety-related activities using existing resources or requesting additional resources as needed. The agencies generally concurred with GAO's recommendation.