Reports

Department of Labor OIG

Pandemic Response and Accountability: Reducing Fraud and Expanding Access to COVID-19 Relief through Effective Oversight

Treasury Inspector General for Tax Administration

American Rescue Plan Act: Assessment of Processes to Identify and Address Improper Child and Dependent Care Credit Claims

Audit | 3/14/2022

1 - Closed

The Commissioner, Wage and Investment Division, should update processes to *****2***** from Form 2441 the care provider’s **2**
******************2*******************, and the amount paid to the care provider.

2 - Closed

The Commissioner, Wage and Investment Division, should update paper verification processes to generate errors in the Error
Resolution System when the ****************2****************, or amounts paid to the care provider are missing

3 - Closed

The Commissioner, Wage and Investment Division, should revise Form 2441 to include checkboxes to note whether dependent care
expenses are for a spouse or dependent who is physically or mentally incapable of caring for themselves or if special deemed earned income rules apply.

4 - Closed

The Commissioner, Wage and Investment Division, should develop a process to identify tax returns with adult **********2**********
**************************2*****************************. These tax returns should be considered for selection for post-refund compliance reviews.

5 - Closed

The Commissioner, Wage and Investment Division, should work with the Department of the Treasury, Office of Tax Policy, to obtain
the legal authority to disallow the Child and Dependent Care Credit (CDCC) when the primary or secondary taxpayer is identified by an ***2*** Individual Taxpayer Identification Number (ITIN) on Form 2441

6 - Closed

The Commissioner, Wage and Investment Division, should develop a process to identify tax returns with ***2*** Individual Taxpayer Identification Numbers (ITINs) used to identify the care provider. These tax returns should be considered for selection for post-refund compliance review.

7 - Closed

The Commissioner, Wage and Investment Division, should revise Form 2441 instructions and Publication 503, using examples, so
taxpayers may better understand the requirements for qualifying care and expenses

8 - Closed

The Commissioner, Wage and Investment Division, should develop a process to identify tax returns with care provider ****************************************************2******************************. These tax returns should be selected for post-refund compliance review.

9 - Closed

The Commissioner, Wage and Investment Division, should coordinate with the Small Business/Self-Employed Division to develop a compliance plan for post-refund treatment of cases involving **********************2********************************************** ****************************************************2********************************************** ****************************************************2**************************************************2***

Small Business Administration OIG

SBA’s Paycheck Protection Program Loan Review Processes

The Office of Inspector General (OIG) conducted this evaluation to assess the U.S. Small Business Administration’s (SBA) processes for reviewing Paycheck Protection Program (PPP) loans for eligibility and forgiveness. SBA’s online loan forgiveness platform used by lenders to submit forgiveness requests is adequate to support SBA’s loan review process. However, we found that for some loans, totaling $66.4 billion, SBA did not meet the 90-day statutory requirement to remit forgiveness payments to lenders. SBA did not meet the 90-day requirement for 98.2 percent of loans over $2 million. Not...

Full Details: Oversight.gov Report Page

Department of Labor OIG

COVID-19: Delays In Providing Disaster Relief Jeopardize $366 Million Disaster Worker Grant Program

Full Details: Oversight.gov Report Page

Audit | 1/28/2022

Pandemic Response Accountability Committee

Small Business Administration Paycheck Protection Program Phase III Fraud Controls

The PRAC examined whether the Small Business Administration (SBA) Phase III fraud controls, which were applied to process Paycheck Protection Program (PPP) loans in 2021, would have likely detected the earlier fraud found in PPP criminal cases. SBA designed the PPP Phase III controls to address significant fraud identified in the earlier phases of the program and some were later used by the SBA in its Restaurant Revitalization Fund (RRF) program.

Full Details: Oversight.gov Report Page

National Science Foundation OIG

Remote Versus In-Person Merit Review Panels

Full Details: Oversight.gov Report Page

Review | 1/20/2022

Small Business Administration OIG

SBA’s Oversight of the Grant Recipient’s Implementation of the CARES Act Resource Partners Training Portal

We evaluated the SBA’s handling of the grant to train small businesses on federal resources available in the wake of the Coronavirus Disease 2019 (COVID-19) pandemic. The Coronavirus Aid Relief and Economic Security (CARES) Act authorized funds up to $25 million for SBA to administer a grant to an association or associations representing resource partner centers to establish a single centralized hub for COVID-19 information. We found SBA did not ensure the grant recipient developed and implemented an effective marketing and outreach strategy to ensure the hub successfully achieved the...

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 1/18/2022

Department of Labor OIG

Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements, For the Year Ended September 30, 2021

Full Details: Oversight.gov Report Page

Audit | 12/20/2021

1 - Closed

We recommend the Director of OWCP reinforce existing policies and procedures requiring the completion of the review and approval of the Transaction Balancing sign-off sheet timely.

2 - Closed

We recommend the Director of OWCP provide additional training to the reviewers regarding responsibilities and expectations when reviewing changes to claimant information to ensure reviews are completed timely and consistently.

3 - Closed

We recommend the Chief Financial Officer update the policies and procedures to ensure that when adjustments are made to the financial statements any revised variances that exceed the acceptable threshold are properly investigated and documented, and the flux analysis is reviewed again.

4 - Closed

We recommend the Principal Deputy Assistant Secretary for ETA provide reinforcement to reviewers to ensure reviews are performed at the appropriate level of precision.

5 - Closed

We recommend that the Principal Deputy Assistant Secretary for ETA implement monitoring controls to periodically verify that management controls for estimates are operating effectively.

6 - Closed

We recommend the Assistant Secretary for VETS monitor indirect cost schedule expiration dates and work with grantees to establish new cost allocation plans prior to grant closeout.

7 - Closed

We recommend the Chief Financial Officer continue their efforts to fully implement the revised ERM process and ensure that all necessary risk assessments are completed at both the individual agency level and at the agency-wide level.

8 - Closed

We recommend the Chief Information Officer enhance vulnerability scanning monitoring controls and procedures to track and remediate outstanding vulnerabilities in a timely manner.

9 - Closed

We recommend the Chief Information Officer formally document decisions in a memorandum when accepting the risks of not remediating findings and obtain the necessary approvals from management.

Treasury Inspector General for Tax Administration

Cybersecurity and Telework During the COVID‑19 Pandemic

Full Details: Oversight.gov Report Page

U.S. Agency for International Development OIG

OIG Annual Oversight Plan for Fiscal Year 2022

OIG’s FY 2022 Annual Oversight Plan describes ongoing and planned oversight activities for the U.S. Agency for International Development (USAID), the Millennium Challenge Corporation (MCC), the U.S. African Development Foundation (USADF), and the Inter-American Foundation (IAF). OIG audits assess the efficiency and effectiveness of agency programs and operations; isolate the root causes of identified fraud, waste, and abuse in development and humanitarian assistance programs; and make sound recommendations for addressing these vulnerabilities and improving foreign assistance programs and...

Full Details: Oversight.gov Report Page

Date Range

Report Type

Report Category

Submitting Agency

State/Local Agency

State (State and Local Reports)

Fraud Type

Agency Reviewed

Related Organizations

Management Challenges

Any Recommendations

Any Open Recommendations

Reports

Pandemic Response and Accountability: Reducing Fraud and Expanding Access to COVID-19 Relief through Effective Oversight

American Rescue Plan Act: Assessment of Processes to Identify and Address Improper Child and Dependent Care Credit Claims

SBA’s Paycheck Protection Program Loan Review Processes

COVID-19: Delays In Providing Disaster Relief Jeopardize $366 Million Disaster Worker Grant Program

Small Business Administration Paycheck Protection Program Phase III Fraud Controls

Remote Versus In-Person Merit Review Panels

SBA’s Oversight of the Grant Recipient’s Implementation of the CARES Act Resource Partners Training Portal

Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements, For the Year Ended September 30, 2021

Cybersecurity and Telework During the COVID‑19 Pandemic

OIG Annual Oversight Plan for Fiscal Year 2022

Glossary

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