Reports

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Federal Election Commission OIG

Report # OIG-2025-R1: Results of Pandemic Benefits Review

The Federal Election Commission (FEC) Office of the Inspector General (OIG) initiated a proactive review in January 2025 to identify fraud, waste, or abuse of pandemic relief benefits that may have impacted agency employees.

Full Details: Oversight.gov Report Page

Review | 6/24/2026

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

Department of the Treasury OIG

Desk Review of State of Arizona's Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 12/12/2024

1-1 - Open

Castro recommends Office of Inspector General (OIG) follow-up with Arizona's management to confirm if the $135,747,413 noted as unsupported expenditures within the Transfers greater than equal to $50,000 and Aggregate Payments to Individuals payment types can be supported. If support is not provided, Treasury OIG should recoup the funds or request Arizona's management to provide support for replacement expenses, not previous charges, that were eligible during the CRF period to performance. In addition, Castro recommended that Treasury OIG request the Arizona management provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $74,044 of ineligible cost charged to the Grants greater than or equal to $50,000 and Aggregate Payments to Individuals payment types. If support is not provided, Treasury OIG should recoup the funds. Further, based on Arizona managements responsiveness to Treasury OIG's request and management's ability to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to CRF with valid expenditures, Castro recommends Treasury OUIG determine the feasibility od conducting and audit for the Grants greater than or equal to $50,000, and Aggregate Payments to Individuals payment types.

2-1 - Open

Treasury's Office of Capital Access ensure that management decision letters are issued on the findings identified by the auditor in the fiscal years 2020 and 2021 Single Audit reports.

2-2 - Open

Treasury's Office of Capital Access should follow up with Arizona to obtain a copy of its fiscal year 2023 Single Audit Act report.

3-1 - Open

Treasury OIG request that Arizona's management completes a reconciliation of its Transfers greater than or equal to $50,000. Additionally, Castro recommends Treasury OIG determine the feasibility of performing additional testing over Transfers greater than or equal to $50,000.

3-2 - Open

Treasury OIG request Arizona's management perform and assessment over whether there were any additional indirect costs, above those identified by Castro, claimed withing its Grants greater than or equal to $50,000 CRF submission, and identify those for removal and repayment to Treasury, as applicable.

4-1 - Open

Treasury OIG request that Arizona's management performs and assessment of whether it had any additional annual leave payouts that were earned prior to the covered period and claimed as CRF expenses, above those identified by Castro, and identify those for reversal and repayment to Treasury.

Department of the Treasury OIG

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

Full Details: Oversight.gov Report Page

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 the Treasury OIG

Desk Review of Bergen County, New Jersey’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 9/20/2024

Department of the Treasury OIG

CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of Air Carrier Worker Support Certifications - Ground Services International, Inc. (Redacted)

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 Commerce OIG

Independent Program Evaluation of National Institute of Standards and Technology (NIST) Pandemic Relief Program

For the independent program evaluation of National Institute of Standards and Technology (NIST) Pandemic Relief Program, the evaluation objective was to determine whether NIST grantees and subrecipients accounted for and expended pandemic relief funds provided under the Coronavirus Aid, Relief, and Economic Security Act and subsequent funding authorizations in accordance with federal laws and regulations. We contracted with the Institute for Defense Analyses (IDA), an independent firm, to perform this evaluation. Our office oversaw the evaluation’s progress to ensure that IDA performed it in...

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 3/27/2024

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

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Reports

Report # OIG-2025-R1: Results of Pandemic Benefits Review

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

Desk Review of State of Arizona's Use of Coronavirus Relief Fund Proceeds

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.

Desk Review of Bergen County, New Jersey’s Use of Coronavirus Relief Fund Proceeds

CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of Air Carrier Worker Support Certifications - Ground Services International, Inc. (Redacted)

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

Independent Program Evaluation of National Institute of Standards and Technology (NIST) Pandemic Relief Program

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

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