Reports

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Department of the Treasury OIG

Desk Review of Oklahoma County, Oklahoma's Use of Coronavirus Relief Fund Proceeds

Other | 12/18/2024

1-1 - Open

Treasury Office of Inspector General (OIG) follow up with Oklahoma County's management to confirm if the $91,218 noted as unsupported expenditures within the Transfers greater than or equal to $50,000, Aggregate Reporting less than $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 Oklahoma County management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance.

1-2 - Open

Treasury OIG request Oklahoma County management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $326,664 of ineligible costs charged to the Transfers greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds. Further, based on Oklahoma County's responsiveness to Treasury OIG's requests and management's ability to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to CRF with valid expenditures, Castro recommends that Treasury OIG determine the feasibility of conducting an audit for the Transfers 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 Oklahoma County to request that Oklahoma County management performs an assessment over the $1,288,109 in grants funds paid to the Oklahoma County Home Finance Authority, which were not tested by Castro, to determine if rental assistance payments and prepaid debit cards payments were made utilizing solely Oklahoma County's CRF proceeds, or if these expenses were paid with State of Oklahoma and Oklahoma City funding sources. If support is not provided, Treasury OIG should recoup the funds or request Oklahoma County management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance.

3-1 - Open

Treasury OIG follow-up with Treasury's Office of Capital Access to ensure that management decision letters are issued on the findings identified by the auditor in the Single Audit report.

Treasury Inspector General for Tax Administration

Management Took Actions to Address Erroneous Employee Retention Credit Claims; However, Some Questionable Claims Still Need to Be Addressed

Full Details: Oversight.gov Report Page

Audit | 9/30/2024

Department of Health & Human Services OIG

The Strategic National Stockpile Was Not Positioned To Respond Effectively to the COVID-19 Pandemic

Full Details: Oversight.gov Report Page

Audit | 10/16/2023

Department of Education OIG

Kentucky’s Oversight of Local Educational Agency ARP ESSER Plans and Spending

The objectives of the audit were to determine whether the Kentucky Department of Education (Kentucky) had an adequate oversight process in place to ensure that (1) local educational agencies’ (LEA) American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER) plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and their approved LEA ARP ESSER plans. Overall, we found that Kentucky had adequate processes to ensure that LEA ARP ESSER plans met applicable requirements. We also determined that the ARP ESSER plans for...

Full Details: Oversight.gov Report Page

Audit | 10/12/2023

Small Business Administration OIG

SBA’s Oversight of Shuttered Venue Operators Grant Recipients

The Office of Inspector General (OIG) is issuing this report to present the results of our audit of SBA’s Oversight of Shuttered Venue Operators Grant (SVOG) Recipients. The SVOG program was established on December 27, 2020, as part of the Economic Aid to Hard-Hit Small Businesses, Nonprofits and Venues Act. In total, Congress provided $16.25 billion for the U.S. Small Business Administration (SBA) to award grants to eligible businesses in the live arts and entertainment industry. As of October 2024, SBA identified $544 million in potential improper payments that need to be recovered. SBA...

Full Details: Oversight.gov Report Page

Audit | 7/22/2025

Department of Education OIG

Des Moines Independent Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds

We performed this review to determine whether the Des Moines Independent Community School District expended ESSER grant funds for allowable purposes in accordance with applicable requirements. We determined that of the 20 expenditures that we reviewed, 17 were allowable and in accordance with applicable requirements. Two expenditures totaling $164,580 were unallowable because they were for advertising and public relations costs prohibited under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 Code of Federal Regulations part 200), and a...

Full Details: Oversight.gov Report Page

Other | 9/23/2024

1 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to return to the U.S. Department of Education the $164,580 that Des Moines improperly charged tothe ARP ESSER grant for LEA advertising and public relations or reallocate the funds to other allowable costs. Identifyany additional improper charges to ESSER grants for LEA advertising and public relations, including those made duringperiods not covered by our review, and if applicable, return the funds to the U.S. Department of Education or reallocatethem to other allowable costs.

2 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to provide documentation to support payment of the unsupported portion of the HVAC upgradesexpenditure, return to the U.S. Department of Education the $33,326 in ARP ESSER grant funds, or reallocate the fundsto other allowable costs.

3 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to calculate the interest earned (actual or imputed) on any ESSER grant funds that were retained(withheld) and not immediately paid to vendors, and if applicable, ensure that the correct amount of interest is returned tothe Federal government in accordance with 2 C.F.R. section 200.305(b)(9).

4 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to ensure that LEA officials responsible for making or reviewing and approving purchases receivesufficient training on Federal rules and regulations related to grant administration and management, particularly thoseaddressing allowability, documentation requirements, and cash management.

Treasury Inspector General for Tax Administration

Additional Actions Are Needed to Reduce Accounts Management Function Inventories to Below Pre‑Pandemic Levels

Full Details: Oversight.gov Report Page

Audit | 5/10/2023

1 - Closed

Ensure that all sites understand and begin immediately stamping the ICT received date after correspondence screening is completed, and that individual and business documents are screened with equal importance.

10 - Closed

Coordinate with the Information Technology organization to explore adding Taxpayer Relations inventories into the CII, so that all Accounts Management inventory is located in the same inventory management system.

11 - Closed

The Commissioner, Wage and Investment Division, should establish time frames for and a process to measure correspondence screening timeliness at each site.

12 - Closed

The Commissioner, Wage and Investment Division, should rescind the requirement that only the TEs and the CSRs perform correspondencescreening and encourage all sites to use mail clerks, after providing them with adequate training.

13 - Closed

The Commissioner, Wage and Investment Division, should ensure prompt completion of the ICT review to determine if additional scanners will be purchased.

2 - Closed

Discontinue correspondence screening via telework and ensure at all sites that screening must be conducted in the same IRS facility where documents are being scanned by the ICT.

3 - Closed

Identify and address the cause of Accounts Management function employees incorrectly routing cases to other IRS functions and work with other IRS functions to update their Internal Revenue Manuals to make it clear that incorrectly routed documents should be returned to the originating employee.

4 - Closed

We recommended that management take steps to hire as many mail clerks as possible.

5 - Closed

The Commissioner, Wage and Investment Division, should establish goals for each of the Accounts Management function’s inventory types and develop a plan for addressing those goals to ensure a timely return to pre-pandemic inventory levels.

6 - Closed

The Commissioner, Wage and Investment, should prioritize funding and implementation of automated processing of Forms 1040-X to increase efficiencies and reduce taxpayer burden.

7 - Closed

The Commissioner, Wage and Investment Division, should implement temporary solutions for the processing of Forms 1040-X to reduce the backlogs, reduce taxpayer burden, and save IRS resources until an automated solution is implemented.

8 - Closed

Coordinate with the Information Technology organization to prevent generating transcripts for manual refunds less than $100 and adjust the frequency that some transcripts are generated to help management get through the inventory more efficiently.

9 - Closed

Temporarily relieve employees in the Accounts Management function from having to complete paperwork for barred statutes, so they can focus on eliminating the backlogged inventory and prevent future barred statutes.

Department of Labor OIG

The U.S. Department of Labor Did Not Meet the Requirements for Compliance with the Payment Integrity Information Act for FY 2023

Full Details: Oversight.gov Report Page

Audit | 5/29/2024

Department of War OIG

Audit of DoD Health Care Personnel Shortages During the Coronavirus Disease–2019 Pandemic

Full Details: Oversight.gov Report Page

Audit | 5/23/2024

D-2024-0086-D000AW-0001-0001.a - Open

Rec. 1.a: The DoD OIG recommended that the Defense Health Agency Director, in consultation with the Defense Civilian Personnel Advisory Service develop and implement a plan to ensure a more competitive pay rate for nursing and other hard to fill medical positions in all Defense Health Agency regions.

D-2024-0086-D000AW-0001-0001.c - Open

Rec. 1.c: The DoD OIG recommended that the Defense Health Agency Director, in consultation with the Defense Civilian Personnel Advisory Service develop and implement a plan to establish qualification requirements for nursing and other hard to fill medical positions if it is determined that it would enhance the DoD's efforts to help recruit and retain health care personnel.

D-2024-0086-D000AW-0001-0003.a - Open

Rec. 3.a: The DoD OIG recommended that the Defense Health Agency Director revise Defense Health Agency Administrative Instruction 5136.03 to establish approval authority for any civilian personnel extensions outside the continental United States beyond a period of 7 years.

D-2024-0086-D000AW-0001-0003.b - Open

Rec. 3.b: The DoD OIG recommended that the Defense Health Agency Director establish maximum time frames to approve civilian personnel extensions outside of the continental United States and require monitoring of extension approval timelines.

D-2024-0086-D000AW-0001-0003.d - Open

Rec. 3.d: The DoD OIG recommended that the Defense Health Agency Director develop and implement a plan to apply strategies and incentives used by other Federal agencies to hire entry-level registered nurses if it is determined the strategies and incentives would enhance the DoD's recruitment efforts.

Department of the Treasury OIG

Emergency Rental Assistance Program (ERA2) – Questioned Cost Finding, Thurston County, Washington (Redacted)

This report is redacted.

Full Details: Oversight.gov Report Page

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Reports

Desk Review of Oklahoma County, Oklahoma's Use of Coronavirus Relief Fund Proceeds

Management Took Actions to Address Erroneous Employee Retention Credit Claims; However, Some Questionable Claims Still Need to Be Addressed

The Strategic National Stockpile Was Not Positioned To Respond Effectively to the COVID-19 Pandemic

Kentucky’s Oversight of Local Educational Agency ARP ESSER Plans and Spending

SBA’s Oversight of Shuttered Venue Operators Grant Recipients

Des Moines Independent Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds

Additional Actions Are Needed to Reduce Accounts Management Function Inventories to Below Pre‑Pandemic Levels

The U.S. Department of Labor Did Not Meet the Requirements for Compliance with the Payment Integrity Information Act for FY 2023

Audit of DoD Health Care Personnel Shortages During the Coronavirus Disease–2019 Pandemic

Emergency Rental Assistance Program (ERA2) – Questioned Cost Finding, Thurston County, Washington (Redacted)

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