Reports
The Department’s Implementation of CARES Act Flexibilities to TEACH Grant Service Obligations
Remote Application and Desktop Virtualization
Fraud Reporting Requirements for Federal Program Participants and Auditors
Federal Student Aid’s Suspension of Involuntary Collection in Response to the Coronavirus Pandemic
EPA's National Vehicle and Fuel Emissions Laboratory Has Taken Steps to Mitigate Impact of Coronavirus Pandemic on Mobile Source Emission Compliance
COVID-19 Impacts on NASA’s Major Programs and Projects
Audit of Delinquent Noncustodial Parents' Tax Refund and Economic Impact Payment Intercepts
The Coronavirus Aid, Relief, and Economic Security (CARES) Act provides qualifying individuals with a recovery rebate (economic impact payment) of up to $1,200 (or $2,400 if married and filing jointly), plus up to $500 for each qualifying child. Congress added a number of exemptions concerning the economic impact payments within the CARES Act; however, it did not exempt child support debt. According to estimates, up to 10.5 million noncustodial parents are delinquent in their payment of child support and could have their economic impact payments intercepted. Based on the significant impact that the CARES Act will have on the collection of delinquent child support due to the intercept of economic impact payments, we determined that the focus of our audit would be to determine whether selected State(s) have policies and procedures in place to ensure that State child support programs collected and distributed delinquent child support under the Federal Tax Refund Offset program.