Reports

Department of the Treasury OIG

Interim Audit Update ─ Audit of American Samoa’s Uses of Coronavirus Relief Fund Payment

Audit | 9/12/2023

Social Security Administration OIG

Controls over the Social Security Administration’s National 800-number Service During the COVID-19 Pandemic

Objective: To determine whether the Social Security Administration had and used management controls over the service its 800 number employees provided callers during the COVID-19 pandemic.

Full Details: Oversight.gov Report Page

Audit | 8/29/2023

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the State of Missouri

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $27.4 million in funds received by the State of Missouri under the Help America Vote Act. The objectives of the audit were to determine whether the Missouri Office of the Secretary of State: 1) used funds for authorized purposes in accordance with Section 101 and Section 251 of HAVA and other applicable requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and 3) used the funds in a manner consistent with the informational plans provided to EAC. The audit...

Full Details: Oversight.gov Report Page

Audit | 8/25/2023

Department of Homeland Security OIG

Ineffective Controls Over COVID-19 Funeral Assistance Leave the Program Susceptible to Waste and Abuse

The Federal Emergency Management Agency (FEMA) did not always implement effective internal controls to provide oversight of COVID-19 Funeral Assistance. FEMA’s funeral assistance program greatly expanded the universe of reimbursable expenses for deaths related to COVID-19, even beyond those specifically identified as ineligible under established FEMA policy, without establishing guardrails to ensure relief was limited to necessary expenses and serious needs as required by statute.

Full Details: Oversight.gov Report Page

Audit | 8/24/2023

1 - Open

We recommend that the FEMA Administrator resolve questioned costs totaling an estimated $24,438,662 for expenses deemed ineligible by FEMA’s Individual Assistance Program and Policy Guide and determine the amount of any debts owed by recipients for erroneous payments.

2 - Closed

We recommend that the FEMA Administrator resolve other questioned costs included in our report and determine the amount of any debts owed by recipients for erroneous payments. Other questioned costs requiring resolution include: a) $1,348,546 for awards issued to multiple applicants for the same decedents; b) $554,653 for awards issued for applications that exceeded the $9,000 per decedent award limit; and c) $591,805 for 93 applications for which FEMA did not adequately review eligibility criteria of the applications.

3 - Open

We recommend that the FEMA Administrator ensure that future iterations of the Individual Assistance Program and Policy Guide and supporting procedures (a) provide consistent guidance on eligibility of funeral expenses for all future disaster declarations; and (b) allow for reimbursement of only necessary expenses and serious needs, consistent with the law.

4 - Closed

We recommend that the FEMA Administrator strengthen and monitor improvement of FEMA’s COVID-19 Funeral Assistance training practices with particular focus on: a) distinguishing legitimate sources of potential duplication such as decedent’s name and social security number from potential duplications that arise due to FEMA using a repurposed Individual Assistance processing system, with a data field such as damaged dwelling address; b) preventing FEMA from reimbursing expenses exceeding the maximum $9,000 per decedent; and c) deducting financial assistance received from outside sources such as pre-need funeral arrangements, burial insurance, and assistance from other voluntary or government agencies.

5 - Open

We recommend that the FEMA Administrator ensure that FEMA provides its COVID-19 Funeral Assistance call center contractor the guidance and training necessary to meet the quality control and production monitoring metrics as prescribed by its agreement with the contractor.

Treasury Inspector General for Tax Administration

Processing of Recovery Rebate Credit Claims During the 2022 Filing Season

Full Details: Oversight.gov Report Page

Audit | 8/24/2023

1 - Open

On March 14, 2022, we notified the Director, Submission Processing, Wage and Investment Division, of our concerns regarding the accuracy of COVID Tax Tip 2022-29 regarding Internal Revenue Code §§ 6428B(f) and 6428B(h). Specifically, the guidance states incorrectly that taxpayers can claim the RRC for a shared dependent even if the IRS has already made an advance payment for the dependent. We recommended that the IRS revise the Tax Tip and related Frequently Asked Questions, etc., to state that taxpayers who share qualifying dependents are required to reduce the amount of the RRC claimed by the advance payment issued to either parent on behalf of the dependent.

2 - Open

The Commissioner, Wage and Investment Division, should review the 274,865 individuals identified where the IRS issued an RRC to potentially ineligible dependents and nonresidents and take the actions needed to recover payments that are determined to be erroneous.

3 - Open

Continue to periodically issue information on the availability of the RRC and how to claim it through Frequently Asked Questions on IRS.gov, communications with tax return preparers, annual unclaimed refund announcements, etc. until the statutory period for taxpayers to file a Tax Year 2020 and 2021 tax return to claim the RRC has expired.

4 - Open

Send a letter to the nearly 3 million individuals we identified where the tax return data show the individual is potentially eligible for the RRC encouraging the individuals to amend their Tax Year 2021 return and claim the credit if eligible. The letter should clearly state the eligibility requirements for claiming the RRC in simple terms and direct the individuals to additional resources if needed to assist them in determining whether they are eligible.

Department of the Treasury OIG

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

Full Details: Oversight.gov Report Page

Other | 8/09/2023

Department of the Treasury OIG

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/08/2023

1-1 - Open

Castro recommends Treasury OIG personnel follow-up with Navajo Nation
management and request that missing documentation to support expenditures is
provided and necessary corrections are made in the GrantSolutions portal.

2-1 - Open

Based
on Navajo Nation’s responsiveness to Treasury OIG’s requests and its ability to
provide sufficient documentation, we recommend Treasury OIG personnel
determine the feasibility of performing a focused audit for Grants greater than or
equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate
Payments to Individuals.

3-1 - Open

For Aggregate Payments to Individuals, we recommend
a specific focus on Navajo Nation’s non-payroll COVID-19 hardship claims, as well
as payroll expenditures for employees substantially dedicated to COVID-19
recovery efforts.

4-1 - Open

Treasury OIG follow-up on the following
outstanding items:
1. Ensure Navajo Nation management re-issues $ in stale-dated checks before the end of the CRF period of performance end date of
December 31, 2022, and ensures that checks are cashed by the beneficiaries, or funds are returned to Treasury.

2. Ensure Navajo Nation management has reversed the $ in subrecipient incurred costs that they determined to be ineligible as a result of
their internal investigation.

3. Confirm that Navajo Nation management has reversed $ in duplicate hardship check payments that were fraudulently cashed by tribal citizens and recorded by management within the Aggregate Payments to Individuals payment type in the Cycle 331 GrantSolutions submission.

4. Follow-up on corrective action related to $141,187 in questioned costs reported in Single Audit finding number 2020-009.

5. Follow-up to obtain the status of the Navajo Nation’s 2021 Single Audit.

6. Obtain evidence to verify whether tribal entities are separate legal and tax entities, and based on the information, determine whether Navajo Nation management has properly recorded these transactions in GrantSolutions.

Department of the Treasury OIG

Desk Review of the Commonwealth of the Northern Mariana Islands’ Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/08/2023

Department of the Treasury OIG

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Full Details: Oversight.gov Report Page

Department of the Treasury OIG

Desk Review of the Commonwealth of Puerto Rico’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/08/2023

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

Interim Audit Update ─ Audit of American Samoa’s Uses of Coronavirus Relief Fund Payment

Controls over the Social Security Administration’s National 800-number Service During the COVID-19 Pandemic

Audit of the Help America Vote Act Grants Awarded to the State of Missouri

Ineffective Controls Over COVID-19 Funeral Assistance Leave the Program Susceptible to Waste and Abuse

Processing of Recovery Rebate Credit Claims During the 2022 Filing Season

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

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds

Desk Review of the Commonwealth of the Northern Mariana Islands’ Use of Coronavirus Relief Fund Proceeds

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Desk Review of the Commonwealth of Puerto Rico’s Use of Coronavirus Relief Fund Proceeds

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