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Department of Transportation OIG

FAA Did Not Fully Follow Its Processes When Awarding and Administering CARES Act-Funded Airport Development Grants and Contracts

What We Looked At The Coronavirus Aid, Relief, and Economic Security (CARES) Act provided the Federal Aviation Administration (FAA) with $10 billion in funding, including about $525 million for airport development expenses. FAA distributed these funds through its Airport Improvement Program (AIP), which requires grant recipients to comply with various Federal procurement requirements, including Buy American Preferences. Previous Office of Inspector General (OIG) audits identified weaknesses in FAA’s processes for awarding and administering AIP grants and its oversight of CARES Act funds. Given...
Department of Education OIG

U.S. Department of Education’s Higher Education Emergency Relief Fund Audit Resolution Activities

The report presents information on independent audits with findings pertaining to the Higher Education Emergency Relief Fund (HEERF) and audit resolution activities conducted by the U.S. Department of Education. Our review focused on independent audits of HEERF recipients from April 2020 through June 2023. We found that the number of independent audits with findings pertaining to HEERF and requiring resolution by the Office of Finance and Operations (OFO) increased significantly over the past few years, as did the number of audits with complex findings as determined by OFO staff. However, the...
Department of Education OIG

Kentucky’s Oversight of Local Educational Agency ARP ESSER Plans and Spending

The objectives of the audit were to determine whether the Kentucky Department of Education (Kentucky) had an adequate oversight process in place to ensure that (1) local educational agencies’ (LEA) American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER) plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and their approved LEA ARP ESSER plans. Overall, we found that Kentucky had adequate processes to ensure that LEA ARP ESSER plans met applicable requirements. We also determined that the ARP ESSER plans for...
Department of Education OIG

Washington’s Oversight of Local Educational Agency ARP ESSER Plans and Spending

The objectives of the audit were to determine whether the Washington Office of Superintendent of Public Instruction (Washington) had an adequate oversight process in place to ensure that (1) local educational agencies’ (LEA) American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER) plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and their approved LEA ARP ESSER plans. We found that Washington did not have an adequate review and approval process to ensure that LEA ARP ESSER plans met all applicable...
Department of Transportation OIG

DOT Has Effectively Managed the Aviation Manufacturing Jobs Protection Program and Should Capture Lessons Learned From Its Oversight Efforts

What We Looked At The American Rescue Plan Act (ARPA) established the Aviation Manufacturing Jobs Protection (AMJP) program in March 2021. To support the program, the ARPA appropriated $3 billion in funding via the Department of Transportation (DOT) through September 2023 for eligible companies engaged in aviation manufacturing and services, maintenance, repair, and overhaul activities. Program funds would allow these companies to continue paying employee wages, salaries, and benefits or rehire employees who were furloughed as a result of the pandemic, and Congress expected DOT to award the...
Department of Justice OIG

Capstone Review of the Federal Bureau of Prisons' Response to the Coronavirus Disease 2019 Pandemic

Department of Education OIG

University of Cincinnati’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

Our objective was to determine whether the University of Cincinnati (University) used the Student Aid (Assistance Listing Number (ALN) 84.425E) and Institutional (ALN 84.425F) portions of its Higher Education Emergency Relief Fund (HEERF) funds for allowable and intended purposes. The University spent $109.9 million (83 percent) of its total HEERF allocation of $132.8 million as of September 30, 2021. The University generally used the Student Aid ($42.1 million) and Institutional ($67.8 million) portions of its HEERF grant funds for allowable and intended purposes but needs to strengthen its...
Department of Transportation OIG

FTA Can Enhance Its Controls To Mitigate COVID-19 Relief Funding Risks

What We Looked At Since March 2020, Congress has provided $69.5 billion in supplemental funding to the Federal Transit Administration (FTA) to help transit systems in the United States mitigate the impacts of the Coronavirus Disease 2019 (COVID-19) pandemic. As of August 1, 2022, FTA had obligated over $63 billion and expended over $46 billion. In addition to increased funding, the Coronavirus Aid, Relief, and Economic Security (CARES), Coronavirus Response and Relief Supplemental Appropriations (CRRSA), and American Rescue Plan (ARP) Acts permitted changes in how recipients use FTA funds...
Department of Education OIG

Michigan’s Administration of the Governor’s Emergency Education Relief Fund

The objectives of the audit were to determine whether the State of Michigan (Michigan) designed and implemented awarding processes that ensured that the Governor’s Emergency Education Relief Fund (GEER grant) was used to support local educational agencies (LEAs) and institutions of higher education (IHEs) that were most significantly impacted by the coronavirus or LEAs, IHEs, or other education-related entities within the State that were deemed essential for carrying out emergency educational services; and monitoring processes to ensure that subgrantees used GEER grant funds in accordance with...