Reports

Treasury Inspector General for Tax Administration

Compliance Efforts Are Needed to Address Refund Claims Reported on Form 1139 That Are Based on the CARES Act Net Operating Loss Carryback Provisions

Full Details: Oversight.gov Report Page

Audit | 8/31/2022

Treasury Inspector General for Tax Administration

Delays Continue to Result in Businesses Not Receiving Pandemic Relief Benefits

Full Details: Oversight.gov Report Page

Audit | 8/31/2022

1 - Closed

On November 22, 2021, we notified the Director, Customer Account Services, Wage and Investment Division, that IRS employees were erroneously
suspending Forms 941-X when the amended employment tax return did not include an adjustment to the amount of deferred Social Security tax. We recommended that the Accounts Management function immediately review the Forms 941-X that are identified in the suspense inventory as an adjustment to the amount of deferred Social Security tax to ensure that they are
categorized properly.

2 - Closed

The Commissioner, Wage and Investment Division, should evaluate the current inventory of backlogged claims related to pandemic relief and develop specific plans to prioritize claims and develop timelines to process backlogged claims.

3 - Closed

The Commissioner, Wage and Investment Division, should review the 928 business entities identified that do not appear to qualify as an RSB and take actions needed to recover the ERCs that are determined to be erroneous.

4 - Closed

The Commissioner, Small Business/Self-Employed Division, should identify all fourth quarter Tax Year 2021 paper-filed Forms 941 processed prior to when the programming was implemented and identify amended employment tax returns receiving the ERC for which there was no indication that the business was an RSB and take actions needed to recover the ERCs that are determined to be erroneous.

5 - Closed

On May 13, 2021, we notified the Director, Examination, Small Business/Self-Employed Division, about the inconsistent referral criteria and
recommended that the IRS update referral criteria to include Forms 941-X with refundable credits.

6 - Closed

On November 23, 2021, we alerted the Director, Customer Account Services, Wage and Investment Division, that Forms 941-X were not being referred to Examination as required and recommended that the Accounts Management function provide additional guidance to its employees to reinforce established CAT-A referral criteria.

7 - Closed

The Commissioner, Wage and Investment Division, should review the 41 Form 941-X claims identified with a nonrefundable COVID-19 related employer credit that meet CAT-A referral criteria and take actions needed to recover credits that are determined to be erroneous.

8 - Closed

Provide additional training to employees as it relates to referring Forms 941-X to Examination for review.

9 - Closed

Submit a request for the development of a systemic process to identify Form 941-X claims that meet referral criteria and alert the Accounts Management employee when processing these claims of the need to refer the return to Examination.

Department of Agriculture OIG

COVID-19—Oversight of the Emergency Food Assistance Program—Final Report

In our final report, we determined what TEFAP flexibilities were available to States during the pandemic and FNS’ oversight of the States and Eligible Recipient Agencies’ compliance with administrative fund requirements.

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 8/18/2022

Department of Homeland Security OIG

FEMA Needs to Improve Its Oversight of the Emergency Food and Shelter Program

The Federal Emergency Management Agency (FEMA) must improve its oversight of the National Board’s (Board) administration of the Emergency Food and Shelter Program (EFSP) to ensure individuals receive aid in a timely manner and that program funding is used in accordance with Federal requirements.

Full Details: Oversight.gov Report Page

Election Assistance Commission OIG

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

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the State of Arizona under the Help America Vote Act, including state matching funds and interest earned, totaling $27.6 million.

Full Details: Oversight.gov Report Page

Audit | 8/09/2022

Department of Labor OIG

Alert Memorandum: Employment and Training Administration Needs to Ensure State Workforce Agencies Report Activities Related to CARES Act Unemployment Insurance Programs

Full Details: Oversight.gov Report Page

Other | 8/02/2022

Department of Agriculture OIG

COVID-19—Food Safety and Inspection Service Pandemic Response at Establishments

We reviewed the actions FSIS took relating to COVID-19 to ensure the continuation of inspection operations at meat and poultry slaughter and processing establishments, including to ensure the health and safety of FSIS inspectors and how FSIS spent the $33 million in CARES Act funding.

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 7/26/2022

Treasury Inspector General for Tax Administration

American Rescue Plan Act: Assessment of the Child Tax Credit Update Portal’s Capabilities and Related Processes

Full Details: Oversight.gov Report Page

Department of Education OIG

Oklahoma’s Administration of the Governor’s Emergency Education Relief Fund Grant

The objectives of the audit were to determine whether the State of Oklahoma (Oklahoma) designed and implemented awarding processes that ensured that the Governor's Emergency Education Relief Fund (GEER grant) was used to support local educational agencies (LEA) and institutions of higher education (IHE) 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...

Full Details: Oversight.gov Report Page

Audit | 7/18/2022

1.1 - Open

Provide documentation, or a full and detailed written explanation, of the process Oklahoma used to determine the initiatives it supported with GEER grant funds and the entities it selected to administer the initiatives.

1.2 - Open

Develop and implement a process to ensure that it documents the criteria and decisions made for awarding future GEER grant funds in accordance with applicable requirements.

1.3 - Open

Develop and implement internal controls to ensure that it administers current and future GEER grants in accordance with applicable Federal laws and grant requirements, including ensuring that grant subrecipients are provided the proper award documentation; and that any entity that is awarded Federal funds retains records relating to those awards in accordance with Federal requirements.

1.4 - Open

Perform a 100 percent review, or review a statistical sample, of the Stay in School Fund microgrant recipients to confirm that all students were eligible to receive GEER grant funds.

1.5 - Open

Develop and implement written policies and procedures to describe the specific circumstances under which deviations from procurement rules are warranted, including procedures about required documentation of such decisions for procurements that do not use competitive bidding but use Federal education funds.

1.6 - Open

Take appropriate action if the documentation and other information provided by Oklahoma in response to the above recommendations does not support that the State followed applicable requirements.

2.1 - Open

Return $652,720 to the Department for the unallowable Bridge the Gap expenditures we identified or provide documentation to support that the expenditures were allowable or the items were purchased with personal funds.

2.2 - Open

Perform a 100-percent review, or review a statistical sample, of the $5,473,894 in Bridge the Gap expenditures that we did not review to determine whether the expenditures were allowable, and if applicable, return the funds for any unallowable expenditures to the Department.

2.3 - Open

Develop and implement additional internal controls for the Skills to Rebuild, Learn Anywhere Oklahoma, Bridge the Gap, and Stay in School Fund initiatives that include written monitoring procedures for those processes that are already in place, and for additional procedures that include a review of expenditures and supporting documentation, and a review of documentation that supports the information in initiatives’ weekly status reports.

2.4 - Open

Develop and implement internal controls to ensure that fiscal agents for Federal grant programs obtain an understanding of the rules and regulations surrounding the grant programs they are tasked with overseeing.

3.1 - Open

Develop and implement controls to ensure that Oklahoma’s State agencies that receive Federal funds have written cash management policies and procedures, including policies for the draw down and disbursement of grant funds in accordance with Federal requirements.

3.2 - Open

Return to the Department any unexpended GEER grant funds applicable to our audit scope that are being held by GEER grant subrecipients.

3.3 - Open

3.4 - Open

Require its fiscal agent or State program representative to work closely with the Department to ensure that other GEER grants are administered in compliance with cash management rules and with any actions the Department determines are needed, if warranted.

Department of Transportation OIG

FAA Quickly Awarded CARES Act Funds but Can Enhance Its Oversight Approach To Promote Effective Stewardship

What We Looked At The Coronavirus Aid, Relief, and Economic Security (CARES) Act provided the Federal Aviation Administration (FAA) with $10 billion to help airports deal with the public health emergency caused by Coronavirus 2019 (COVID-19). FAA awarded $9.1 billion in grants to airports nationwide, using its existing Airport Improvement Program (AIP) to distribute the funds. Our objective for this self-initiated audit was to assess whether FAA’s policies and procedures for awarding and overseeing CARES Act grants are sufficient to protect taxpayer interests. What We Found Leveraging the AIP...

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

Compliance Efforts Are Needed to Address Refund Claims Reported on Form 1139 That Are Based on the CARES Act Net Operating Loss Carryback Provisions

Delays Continue to Result in Businesses Not Receiving Pandemic Relief Benefits

COVID-19—Oversight of the Emergency Food Assistance Program—Final Report

FEMA Needs to Improve Its Oversight of the Emergency Food and Shelter Program

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

Alert Memorandum: Employment and Training Administration Needs to Ensure State Workforce Agencies Report Activities Related to CARES Act Unemployment Insurance Programs

COVID-19—Food Safety and Inspection Service Pandemic Response at Establishments

American Rescue Plan Act: Assessment of the Child Tax Credit Update Portal’s Capabilities and Related Processes

Oklahoma’s Administration of the Governor’s Emergency Education Relief Fund Grant

FAA Quickly Awarded CARES Act Funds but Can Enhance Its Oversight Approach To Promote Effective Stewardship

Glossary

Glossary name will go here