Need more proof that the Federal Emergency Management Agency needs a total overhaul? Well, a government report just handed the American taxpayers about 1.4 billion reasons to make some changes.

We have tried to give the embattled agency the benefit of the doubt but this latest fiasco, which one Congressman call “an assault on the American taxpayer,” shows that now is the time for a comprehensive revamping of the way the agency operates.

An undercover sting operation conducted by the Government Accountability Office, the agency that conducts Congressional investigations, found that the U.S. government has handed out between $600 million and $1.4 billion for disaster relief. The problem? These funds appear to be getting used for anything but actual relief.

The list of expenses reported by the Associated Press is appalling.

One individual received $8,000 to stay 70 nights in a Hawaii hotel.

One man allegedly used FEMA funds to pay for a sex change operation.

Another individual used 13 different Social Security numbers to receive $139,000 in FEMA payments through 13 separate registrations for aid. Every single payment was sent to the same address.

Many people were paid twice because the hotel they were staying was paid directly and the individuals were reimbursed as well.

As if these problems were not bad enough, FEMA could not prove that more than 750 debit cards worth $1.5 million actually went to hurricane victims that needed them most.

Some of the cards were used for a variety of misspending including an all-inclusive, Caribbean vacation, season tickets to New Orleans Saints football games and adult videos and other products.

It is understandable that FEMA works under the gun trying to disperse money to the hundreds of thousands of people who were hurt or misplaced by hurricanes Katrina and Rita. However, being so careless with taxpayer dollars is simply inexcusable.

Now is time to make some changes before the reasons keep mounting.