Reports

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Department of the Treasury OIG

Desk Review of the Government of Guam’s Use of Coronavirus Relief Fund Proceeds

Other | 12/02/2024

1-1 - Open

Castro recommends Treasury OIG follow-up with Guam's management to confirm the transactions noted as unsupported expenditures within the Direct Payments greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals can be supported. If support is not provided, Treasury OIG should recoup the funds or request that Guam management provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on the Government of Guam's responsiveness to Treasury OIG's requests and its ability to provide to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to the CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Direct Payments greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types.

2-1 - Open

Treasury OIG follow-up with Guam's management to 1) determine the feasibility of performing additional testing to verify if unsupported disaster relief payment errors identified were isolated errors or if it represents a systemic issue across other disaster relief payments claimed by Guam; and 2) determine the feasibility of performing additional testing on unsupported expenditures paid to hotels for quarantining to determine eligibility and reasonableness.

3-1 - Open

We recommend Treasury's Office of Capital Access should follow-up with Guam to obtain a copy of its fiscal year 2022 Single Audit report.

3-2 - Open

Treasury's Office of Capital Access to ensure that management decision letters are issued on the findings identified in the Single Audit Reports

Department of the Treasury OIG

CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of Air Carrier Worker Support Certifications – Hyannis Air Service, Inc.

Full Details: Oversight.gov Report Page

Department of Homeland Security OIG

More than $2.6 Million in Potentially Fraudulent LWA Payments Were Linked to DHS Employees’ Identities

The Federal Emergency Management Agency (FEMA) did not implement controls to prevent state workforce agencies (SWA) from paying more than $2.6 million in Lost Wages Assistance (LWA) for potentially fraudulent claims made by Department of Homeland Security employees, or claimants who fraudulently used the identities of DHS employees to obtain LWA benefits.

Full Details: Oversight.gov Report Page

Audit | 9/28/2022

1 - Closed

: We recommend the FEMA Administrator develop and implement a standard risk assessment process before initiating new Federal grant programs. This risk assessment should focus on identifying and evaluating program risks that may affect FEMA’s ability to prevent waste, fraud, and abuse in its programs and mitigating those external risks to the extent practical.

2 - Closed

We recommend the FEMA Administrator conduct an after-action study of the Lost Wages Assistance program and update FEMA Individual Assistance programs based on the lessons learned from the study.

3 - Closed

We recommend the FEMA Administrator, when mandated to rely on eligibility determinations of non-FEMA programs, develop a process to assess the program controls and identify risk, where practical.

4 - Open

We recommend the Chief Human Capital Officer for DHS’ Management Directorate develop, implement, and communicate departmental policies and procedures for the Unemployment Compensation for Federal Employees program to each component to ensure compliance with Federal requirements.

5 - Closed

We recommend the FEMA Administrator develop and implement a process to monitor whether grantees implement and use the controls attested to in FEMA-approved state administrative plans.

5 - Closed

We recommend the FEMA Administrator develop and implement a process to monitor whether grantees implement and use the controls attested to in FEMA-approved state administrative plans.

6 - Closed

We recommend the FEMA Administrator develop and implement a process to review state administrative plans for consistency and ensure they include fraud prevention and mitigation strategies.

7 - Closed

We recommend the FEMA Administrator de-obligate and recover any monies determined to have been obtained fraudulently or other improper payments through the Lost Wages Assistance program from the state workforce agencies.

Department of the Treasury OIG

Desk Review of State of Florida’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 7/20/2023

Department of the Treasury OIG

Desk Review of the State of West Virginia’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 11/13/2024

Small Business Administration OIG

SBA’s Restaurant Revitalization Fund Program Award Practices

This SBA OIG pandemic oversight report reviewed the U.S. Small Business Administration’s Restaurant Revitalization Fund application review and approval process. The objective of this review was to determine whether the controls SBA implemented to award RRF program funds in accordance with the Act and other applicable guidance were effective. SBA developed an implementation plan including a risk framework that was intended to reduce the risk of making improper payments and awarding Restaurant Revitalization Funds (RRF) to ineligible recipients. However, the plan did not include all program...

Full Details: Oversight.gov Report Page

Audit | 3/26/2024

Department of Housing and Urban Development OIG

The City and County of Honolulu Should Improve Its Fraud Risk Management Practices for Its ESG CARES Act Program

We audited the City and County of Honolulu’s Department of Budget and Fiscal Services’ and Department of Community Services’ (City) fraud risk management practices for its Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (ESG CARES Act) program with the objective of assessing the maturity of the City’s fraud risk management framework that encompasses control activities to prevent, detect, and respond to fraud. Fraudulent activity in the ESG CARES Act program can lead to significant financial losses; reputational damage to the grantee and the U.S. Department of...

Full Details: Oversight.gov Report Page

Audit | 8/06/2024

Railroad Retirement Board OIG

Railroad Retirement Board Did Not Implement Sufficient Internal Controls in the Mobile Phones Deployed as a Result of the Pandemic

Full Details: Oversight.gov Report Page

Audit | 3/17/2022

1 - Open

The Bureau of Information Services should update their mobile phone policies to include and implement a National Archives and Records Administration-approved records schedule and transfer procedures for electronic records associated with mobile phones.

10 - Open

The Bureau of Information Services should develop and implement a records management and retention system for electronic records.

11 - Open

The Bureau of Information Services should research the capabilities of Railroad Retirement Board's Microsoft Azure Cloud's functionality to determine feasibility of incorporating the automated records management and retention capabilities to govern the mobile phones electronic records.

2 - Open

The Bureau of Information Services should submit a yearly affidavit to confirm electronic records associated with mobile phones have been identified and retained until the full transition into Microsoft Azure Cloud.

3 - Closed

The Railroad Retirement Board's Director of Administration should define and communicate 'personal usage' establishing Railroad Retirement Board's core hours of 5:00 am to 7:00 pm. Any usage outside of core hours would be considered personal usage excluding business management purposes.

4 - Closed

The Railroad Retirement Board's Bureau of Information Services should 1) continue efforts to update the Telecommuting and Mobile Security Computing Policy with current laws and regulations and 2) develop a periodic monitoring control to assess personal usage and address it according to agency guidance.

5 - Open

The Bureau of Information Services should incorporate the mobile phones in an existing assessable unit and update their mobile phone policies to include documentation regarding the specific roles and responsibilities of each office overseeing the mobile phone program.

6 - Open

The Bureau of Information Services should enforce and execute a review and approval process for application and software download and restrict access to specified applications found in their Railroad Retirement Board G-6 Rules of Behavior.

7 - Open

The Bureau of Information Services should implement procedures to periodically track, log, and monitor iPhone usage and the completion of the G-6 Acknowledgement Statement.

8 - Open

The Bureau of Information Services should periodically review the mobile phone inventory for completeness and accuracy to include a comparison with Railroad Retirement Board's personnel position index.

9 - Open

The Bureau of Information Services should implement the use of unique identifiers between disparate data sets (e.g., mobile phone inventory, personnel position index) to facilitate comparisons and reconcile inconsistent information.

Department of the Treasury OIG

Desk Review of the State of North Carolina’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 10/23/2024

Department of the Treasury OIG

Desk Review of the State of Connecticut’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 12/20/2024

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Reports

Desk Review of the Government of Guam’s Use of Coronavirus Relief Fund Proceeds

CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of Air Carrier Worker Support Certifications – Hyannis Air Service, Inc.

More than $2.6 Million in Potentially Fraudulent LWA Payments Were Linked to DHS Employees’ Identities

Desk Review of State of Florida’s Use of Coronavirus Relief Fund Proceeds

Desk Review of the State of West Virginia’s Use of Coronavirus Relief Fund Proceeds

SBA’s Restaurant Revitalization Fund Program Award Practices

The City and County of Honolulu Should Improve Its Fraud Risk Management Practices for Its ESG CARES Act Program

Railroad Retirement Board Did Not Implement Sufficient Internal Controls in the Mobile Phones Deployed as a Result of the Pandemic

Desk Review of the State of North Carolina’s Use of Coronavirus Relief Fund Proceeds

Desk Review of the State of Connecticut’s Use of Coronavirus Relief Fund Proceeds

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