Reports
Search for reports and investigative results.
Showing 1 - 10 of 39 results
Department of Education OIG
Puerto Rico Department of Education’s Use of ARP ESSER Funds to Measure Student Academic Progress
Congress passed three coronavirus relief acts within a 1-year period that provided more than $275 billion for an Education Stabilization Fund to prevent, prepare for, and respond to the coronavirus, including $189.5 billion for the Elementary and Secondary School Emergency Relief Fund (ESSER). The American Rescue Plan Act (ARP) provided $122 billion for ESSER to help State educational agencies (SEA) and local educational agencies (LEA) safely reopen and sustain the safe operation of schools and address the impact of the coronavirus pandemic on students. Ensuring that ARP ESSER funds are used...
Small Business Administration OIG
SBA’s Collection Efforts on Delinquent COVID-19 EIDLs
The Office of Inspector General is issuing this audit report to determine the U.S. Small Business Administration’s (SBA) efforts to collect on delinquent Coronavirus Disease 2019 (COVID-19) Economic Injury Disaster Loans (EIDL) with collateral and personal guarantors. We found that SBA did not perfect its security interest on borrower deposit accounts, conduct post-default site visits, report all delinquent obligors to credit bureaus, or refer debts to the U.S. Department of Justice for litigation. We recommended SBA conduct a study to determine the minimum loan dollar thresholds for...
Small Business Administration OIG
SBA’s Oversight of Shuttered Venue Operators Grant Recipients
The Office of Inspector General (OIG) is issuing this report to present the results of our audit of SBA’s Oversight of Shuttered Venue Operators Grant (SVOG) Recipients. The SVOG program was established on December 27, 2020, as part of the Economic Aid to Hard-Hit Small Businesses, Nonprofits and Venues Act. In total, Congress provided $16.25 billion for the U.S. Small Business Administration (SBA) to award grants to eligible businesses in the live arts and entertainment industry. As of October 2024, SBA identified $544 million in potential improper payments that need to be recovered. SBA...
Small Business Administration OIG
COVID-19: Data Sharing Project Finds Billions Paid to Same Likely Fraudsters Under Both the Unemployment Insurance and Economic Injury Disaster Loan Programs
The Office of Inspector General (OIG) is issuing this inspection report to determine whether data sharing between the Employment and Training Administration and the U.S. Small Business Administration (SBA) could mitigate the risk of fraudulent unemployment insurance benefit payments and SBA disaster program disbursements. In 2020, soon after Congress expanded the Unemployment Insurance and Economic Injury Disaster Loan Programs in response to the adverse economic effects caused by the Coronavirus Disease 2019 pandemic, the U.S. Department of Labor OIG and SBA OIG respectively began reporting...
Department of Education OIG
Tennessee Department of Education’s Administration and Oversight of Emergency Assistance to Nonpublic Schools Grant Funds
Congress provided $5.5 billion for the Emergency Assistance to Nonpublic Schools (EANS) program. The purpose of the EANS programs, authorized under the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) and American Rescue Plan (ARP), is to provide services or assistance to eligible nonpublic schools to address educational disruptions caused by the COVID-19 emergency. Our audit sought to determine whether the Tennessee Department of Education (Tennessee) designed and implemented (1) application processes that adequately assessed nonpublic schools’ eligibility for EANS...
Department of Education OIG
Yukon-Koyukuk School District’s Use of Elementary and Secondary School Emergency Relief Funds (Alaska)
We performed this review to determine whether the Yukon-Koyukuk School District’s (Alaska) expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all of the ESSER expenditures we reviewed for the Yukon-Koyukuk School District (Yukon-Koyukuk) were allowable. However, we found that Yukon-Koyukuk did not comply with key competitive procurement process or documentation requirements when procuring the goods or services associated with three (38 percent) of eight non-personnel expenditures...
Department of Education OIG
Linn-Mar Community School District’s Use of Elementary and Secondary School Emergency Grant Funds (Iowa)
We performed this review to determine whether Linn-Mar Community School District (Iowa) expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all 20 (100 percent) ESSER expenditures that we reviewed for Linn-Mar were allowable. However, we found that Linn-Mar did not comply with key competitive procurement process or documentation requirements when procuring the goods or services associated with 6 (40 percent) of the 15 non-personnel expenditures, totaling $228,510 (49 percent) of the...
Department of Education OIG
Southeast Polk Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds (Iowa)
We performed this review to determine whether the Southeast Polk Community School District t expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all 20 expenditures (5 personnel and 15 non-personnel) that we reviewed were allowable. Allowable activities generally include those authorized by the Elementary and Secondary Education Act, Individuals with Disabilities Education Act, Adult Education and Family Literacy Act, Carl D. Perkins Career and Technical Education Act of 2006, and...
Department of Education OIG
Des Moines Independent Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds
We performed this review to determine whether the Des Moines Independent Community School District expended ESSER grant funds for allowable purposes in accordance with applicable requirements. We determined that of the 20 expenditures that we reviewed, 17 were allowable and in accordance with applicable requirements. Two expenditures totaling $164,580 were unallowable because they were for advertising and public relations costs prohibited under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 Code of Federal Regulations part 200), and a...
Department of Education OIG
Florida Department of Education’s Administration and Oversight of Emergency Assistance to Nonpublic Schools Grant Funds
Congress provided $5.5 billion for the Emergency Assistance to Nonpublic Schools (EANS) program. The purpose of the EANS programs, authorized under the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) and American Rescue Plan (ARP), is to provide services or assistance to eligible nonpublic schools to address educational disruptions caused by the COVID-19 emergency. We conducted an audit to determine whether the Florida Department of Education (FDOE) designed and implemented (1) application processes that adequately assessed nonpublic schools’ eligibility for EANS-funded...