WASHINGTON (AP) _ The government wasted hundreds of thousands of dollars in Hurricane Katrina's aftermath on iPods, dog booties, beer-making equipment and designer jackets, congressional investigators have concluded.

More than 100 laptop computers and a dozen boats also bought by Homeland Security Department employees following the storm are missing, the investigators found.

Poor training, lax oversight and rampant confusion over what employees are allowed to buy with government-issued purchase cards left Homeland Security ``vulnerable to fraud, waste and abuse,'' according to a Government Accountability Office draft report.

The report was to be released Wednesday by a Senate panel that oversees the department.

Senators said more than 10,000 Homeland Security employees carry purchase cards for business-related expenses _ with a spending limit that was raised to $250,000 for emergencies after Katrina hit last Aug. 29. But the investigators found that employees received scant training on how to use the cards, were given little or lax supervision and were told to follow spending guidelines that differed among the 22 agencies that make up the department.

The department spent $435 million with the purchase cards in the 2005 budget year, compared to $296 million in 2004, Homeland Security spokesman Russ Knocke said Tuesday evening. But he said only a fraction of the expenses were improper, noting that the department has disciplined about 70 employees amid 1.1 million purchases.

``Comparatively, we're talking about a small number of bad apples,'' Knocke said.