Reports

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Department of Health & Human Services OIG

Medicare Improperly Paid Providers for Some Psychotherapy Services, Including Those Provided via Telehealth, During the First Year of the COVID-19 Public Health Emergency

Audit | 5/02/2023

23-A-09-068.01 - Open

We recommend that the Centers for Medicare & Medicaid Services work with the MACs to recover $35,560 in improper payments made to providers for the 128 sampled enrollee days that did not meet Medicare requirements.

23-A-09-068.02 - Closed

We recommend that the Centers for Medicare & Medicaid Services work with the MACs to based upon the results of this audit, notify appropriate providers (i.e., those for whom CMS determines this audit constitutes credible information of potential overpayments) so that the providers can exercise reasonable diligence to identify, report, and return any overpayments in accordance with the 60-day rule and identify any of those returned overpayments as having been made in accordance with this recommendation.

23-A-09-068.03 - Open

Now that CMS has reinstituted most program integrity measures, we also recommend that CMS take the following steps, which if in effect during the audit period could have saved Medicare an estimated $579,667,510 during that period: Conduct medical reviews of psychotherapy services, including services provided via telehealth, to verify that the services are documented and billed in accordance with Medicare requirements.

23-A-09-068.04 - Open

Now that CMS has reinstituted most program integrity measures, we also recommend that CMS take the following steps, which if in effect during the audit period could have saved Medicare an estimated $579,667,510 during that period: Implement system edits for psychotherapy services, including services provided via telehealth, to prevent payments for services that were billed incorrectly.

23-A-09-068.05 - Open

Now that CMS has reinstituted most program integrity measures, we also recommend that CMS take the following steps, which if in effect during the audit period could have saved Medicare an estimated $579,667,510 during that period: Strengthen educational efforts to make providers aware of educational materials on how to meet Medicare requirements and guidance for psychotherapy services, including services provided via telehealth.

23-A-09-068.06 - Open

Now that CMS has reinstituted most program integrity measures, we also recommend that CMS work with the MACs to take the following steps, which if in effect during the audit period could have saved Medicare an estimated $579,667,510 during that period: Review MAC jurisdictions' LCD requirements for psychotherapy services to identify which provisions effectively promote program integrity, and consider additional steps that CMS could undertake to ensure appropriate coverage and payment for psychotherapy services across all jurisdictions.

Department of the Treasury OIG

Desk Review of Los Angeles County, California’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 7/07/2023

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...

Full Details: Oversight.gov Report Page

Other | 9/23/2024

2.1 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require FDOE, inconsultation with the Governor of Florida, to— Obtain a revised ARP EANS application from the 73 nonpublic schools thatused proportionality data (in whole or in part) to estimate its low-income student count and ensure that the schoolsinclude a revised low-income student count that is based on a proper data source. FDOE should use the revised countsto reassess the eligibility of the 73 schools and any EANS funds used to provide services to ineligible nonpublic schoolsmust be reverted to Florida’s Governor to be used for allowable purposes under the Governor’s Emergency EducationRelief Fund as authorized by the CRRSA Act or returned to the Department. Alternatively, FDOE could de-obligate EANSfunds used to provide services or assistance to ineligible nonpublic schools and identify another allowable source of fundsfor such services or assistance.

3.1 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require FDOE, inconsultation with the Governor of Florida, to— Formally document its expenditure review and approval procedures to guideFDOE personnel through the expenditure review and approval processes. The procedures should be designed to ensurecompliance with applicable requirements, including those pertaining to EANS in both CRRSA and ARP EANS as well asthe regulations at 2 C.F.R. Part 200 (Uniform Guidance).

3.2 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require FDOE, inconsultation with the Governor of Florida, to— Retroactively obtain prior written approval from the Department for the 5equipment expenditures or return the $187,660 expended for those equipment purchases and perform a review of theremaining equipment expenditures to determine whether there are additional purchases that require prior written approval.FDOE should also incorporate into its grants management policies and procedures a step to determine whether it isrequired to obtain prior approval from the Department for certain expenditures related to any Department grants, orwhether it can provide prior approval for subrecipients.

3.3 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require FDOE, inconsultation with the Governor of Florida, to— Develop a process to track and periodically check on the use ofEANS-funded supply purchases with a unit cost under $5,000 to ensure that all supplies are accounted for and used forallowable purposes.

Department of the Treasury OIG

Desk Review of the City of Fresno, California’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 12/12/2024

Department of Veterans Affairs OIG

VHA Can Improve Controls Over Its Use of Supplemental Funds

The Coronavirus Aid, Relief, and Economic Security (CARES) Act appropriated about $17.2 billion in supplemental funds to the Veterans Health Administration (VHA) to support VA’s efforts to prevent, prepare for, and respond to the COVID-19 pandemic. The OIG conducted this audit to assess the effectiveness of VA’s controls over VHA’s use of these funds.Because VA’s financial management system does not support the direct obligation of supplemental funds for all expenses, staff used expenditure transfers to shift funds between appropriation accounts. Expenditure transfers are documented using...

Full Details: Oversight.gov Report Page

Audit | 5/09/2023

01 - Closed

Assess the iFAMS configuration to determine whether integration with the payroll subsystems can be accomplished to resolve some of the payroll-related issues that require the need for expenditure transfers.

02 - Closed

Establish guidance that outlines the type of documentation required to support the amounts identified in the manual journal vouchers when processing expenditure transfers.

03 - Closed

Require medical facility staff have documented authority, through proper delegation, to make purchases.

04 - Closed

Verify that medical facility staff segregate duties so that the same person is not both authorizing and receiving goods and services.

05 - Closed

Make certain the purchase card holder is not the requestor or approver for the purchase.

06 - Closed

Ensure contracting officers representatives know and understand their duties and responsibilities for the certification and payment of invoices.

07 - Closed

Check vendors compliance with contract terms to include the comparison of invoiced amounts with the contract line-item unit costs.esponse to the pandemic and develop appropriate action plans to integrate oversight roles, responsibilities, and clear guidance into the use of supplemental funds.

08 - Closed

Ensure that medical facility staff track the receipt of goods to make certain they are the correct quantity.

09 - Closed

Conduct an assessment of lessons learned from the emergency response to the pandemic and develop appropriate action plans to integrate oversight roles, responsibilities, and clear guidance into the use of supplemental funds.

Department of the Interior OIG

The Bureaus of Indian Affairs and Indian Education Have the Opportunity To Implement Additional Controls To Prevent or Detect Multi-dipping of Pandemic Response Funds

We recommended the BIA and the BIE implement controls designed to prevent or detect instances of multi-dipping of pandemic response funds.

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 11/29/2022

Department of Homeland Security OIG

Lessons Learned from DHS' Employee COVID-19 Vaccination Initiative

Our objective was to evaluate how DHS determined employee status for placement into vaccine distribution priority groups; determine how DHS, in conjunction with VHA, planned to triage and distribute available vaccine inventory and vaccinate frontline, mission-critical DHS staff; and evaluate how DHS executed its plan.

Full Details: Oversight.gov Report Page

Review | 5/13/2022

Department of the Treasury OIG

Desk Review of Lancaster County, Pennsylvania’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 6/29/2023

Department of the Treasury OIG

CORONOVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of Air Carrier Worker Support Certifications – IBC Airways, Inc.

Full Details: Oversight.gov Report Page

Department of Labor OIG

COVID-19: The Employment and Training Administration Needs to Improve Oversight of Grants Awarded in New York

Full Details: Oversight.gov Report Page

Audit | 9/26/2025

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Reports

Medicare Improperly Paid Providers for Some Psychotherapy Services, Including Those Provided via Telehealth, During the First Year of the COVID-19 Public Health Emergency

Desk Review of Los Angeles County, California’s Use of Coronavirus Relief Fund Proceeds

Florida Department of Education’s Administration and Oversight of Emergency Assistance to Nonpublic Schools Grant Funds

Desk Review of the City of Fresno, California’s Use of Coronavirus Relief Fund Proceeds

VHA Can Improve Controls Over Its Use of Supplemental Funds

The Bureaus of Indian Affairs and Indian Education Have the Opportunity To Implement Additional Controls To Prevent or Detect Multi-dipping of Pandemic Response Funds

Lessons Learned from DHS' Employee COVID-19 Vaccination Initiative

Desk Review of Lancaster County, Pennsylvania’s Use of Coronavirus Relief Fund Proceeds

CORONOVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of Air Carrier Worker Support Certifications – IBC Airways, Inc.

COVID-19: The Employment and Training Administration Needs to Improve Oversight of Grants Awarded in New York

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