Reports
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Small Business Administration OIG
Eligibility of PPP Loans Exceeding Maximum Size Standards
The Office of Inspector General (OIG) is issuing this Evaluation Report to determine whether the U.S. Small Business Administration (SBA) made Paycheck Protection Program (PPP) loans in accordance with program size standards. This is a follow-up to our earlier report which identified 355 PPP loans that likely exceeded the maximum size standard and may have been erroneously approved. Based on updated data analysis, we identified that 79 of those 355 loans still appeared to exceed the maximum size standard. Our objective was to determine whether PPP loans were made in accordance with program...
Department of Commerce OIG
EDA Needs to Improve Oversight of CARES Act Revolving Loan Funds to Ensure Loans Are Made to Eligible Borrowers and Used as Intended
Our audit found that loan costs claimed by the RLF operators were not allowable, allocable, and reasonable. Specifically, we found that the four operators awarded 11 of the 19 loans (58 percent), totaling $4,020,050, to ineligible borrowers that did not meet the eligibility criteria in the operators’ respective RLF operational plan, and borrowers did not use the RLF funds for the purpose intended by the CARES Act. As a result, we are questioning $4,020,050 in loan funds. In addition, we found RLF operators with 20 percent or more loans that were delinquent, in default, or written off, and EDA...
Department of Commerce OIG
The Puerto Rico Department of Agriculture Met Pandemic Funds Requirements but Was Slow to Disburse Fishery Consolidated Appropriations Act Funds
This final report provides the results of our audit of the Puerto Rico Department of Agriculture’s (PR DOA’s) use of Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act) and Consolidated Appropriations Act (CAA) of 2021 funds. Our objective was to determine whether PR DOA’s costs claimed through the CARES Act and CAA funds were allowable, allocable, and reasonable in accordance with federal cost principles.3 We conducted this audit as part of a response to a congressional request. This report provides answers to congressional questions related to CARES Act and CAA funds. To...
Department of Transportation OIG
FAA Has Improved Its Oversight of COVID-19 Relief Funds Despite Implementation Inconsistencies
Our Objective(s)To assess FAA's oversight of airport sponsors' compliance with the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act and the American Rescue Plan Act (ARPA) rent relief and economic relief reimbursement eligibility requirements. Why This AuditThe CRRSA Act and ARPA awarded $10 billion in economic relief to eligible U.S. airports and concessions at those airports to prevent, prepare for, and respond to the COVID-19 pandemic. By the end of December 2023, FAA had expended more than $8.5 billion in concession rent relief and economic relief grants. We...
U.S. Agency for International Development OIG
Global Health: USAID Planned for Emergency Responses in Accordance With Best Practices but Gaps Remain
Tennessee Valley Authority OIG
TVA’s Solar Power Purchase Agreements
The Tennessee Valley Authority (TVA) has set a goal of increasing its solar capacity to 10,000 megawatts by 2035. Due to issues in the solar industry resulting in project delays and price increases, we performed an audit of TVA’s solar power purchase agreements (PPAs). Our audit objectives were to determine (1) how supply chain disruptions, construction and in‑service delays, contract restructuring, and other factors have affected TVA’s solar PPAs and (2) if any restructured PPAs are still in TVA’s financial interest. Our audit scope included solar PPAs that were in place as of February 8...
Department of Commerce OIG
Puerto Rico’s Department of Natural and Environmental Resources Properly Disbursed Funds but Was Slow in Expending Fishery Disaster Assistance Funds
We audited the Puerto Rico’s Department of Natural and Environmental Resources (PRDNER’s) use of Federal Emergency and Pandemic Relief Financial Assistance Funds. Our audit objective was to determine whether federal funds received by PRDNER to support its fisheries in recovering from the impacts of the COVID-19 pandemic1 and damages caused by several hurricanes were properly disbursed and used for their intended purpose. We conducted this audit in response to a congressional request, and answers to congressional questions about disaster relief funds are included in this report. Overall, we...
Special Inspector General for Pandemic Recovery
Audit Memorandum The MSLPs Loan Losses Effect on Treasurys Investment in the Program
Small Business Administration OIG
COVID-19: Data Sharing Project Finds Billions Paid to Same Likely Fraudsters Under Both the Unemployment Insurance and Economic Injury Disaster Loan Programs
The Office of Inspector General (OIG) is issuing this inspection report to determine whether data sharing between the Employment and Training Administration and the U.S. Small Business Administration (SBA) could mitigate the risk of fraudulent unemployment insurance benefit payments and SBA disaster program disbursements. In 2020, soon after Congress expanded the Unemployment Insurance and Economic Injury Disaster Loan Programs in response to the adverse economic effects caused by the Coronavirus Disease 2019 pandemic, the U.S. Department of Labor OIG and SBA OIG respectively began reporting...
Election Assistance Commission OIG
Audit of the Administration of Help American Vote Act Grants Awarded to the U.S. Virgin Islands
The Office of the Inspector General (OIG) audited Help America Vote Act (HAVA) grants administered by the Election System of the Virgin Islands (ESVI), totaling $2.2 million. This included federal funds, program income, and interest earned on the Election Security and Coronavirus Aid, Relief, and Economic Security (CARES) Act funds.
Department of Education OIG
Tennessee 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. Our audit sought to determine whether the Tennessee Department of Education (Tennessee) designed and implemented (1) application processes that adequately assessed nonpublic schools’ eligibility for EANS...
Department of the Treasury OIG
CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of Air Carrier Worker Support Certifications - AerSale, Inc. (Redacted)
Report is undergoing a 508-compliance review.
Department of the Treasury OIG
CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of Air Carrier Worker Support Certifications - Sky Chefs, Inc. (Redacted)
Report is undergoing a 508-compliance review.
Small Business Administration OIG
SBA’s Oversight of Non-Bank Lenders and Third-Party Service Providers Associated with PPP Loans
Over 5,300 lenders, including bank and non-bank lenders, participated in the Paycheck Protection Program (PPP), an $813.7 billion program that provided forgivable loans to eligible borrowers. The primary distinction between the two is that non-bank lenders are not federally regulated. Both were allowed to partner with third-party service providers to assist in the PPP loan process. We assessed the U.S. Small Business Administration’s (SBA) oversight of non-bank lenders, including financial technology (fintech), and third-party service providers in the PPP. Opportunities exist for SBA to...
Small Business Administration OIG
Approved Disaster Assistance Loans Matching COVID‐19 EIDLs and PPP Loans with Fraud Hold Codes
The Office of Inspector General is issuing this evaluation report to determine whether the U.S. Small Business Administration (SBA) approved disaster loan applications with related Coronavirus Disease 2019 (COVID-19) Economic Injury Disaster Loans (EIDL) or Paycheck Protection Program (PPP) loans with fraud hold codes.In October 2022, SBA established an informal review process to match disaster assistance loan applications to pandemic loans that had fraud hold codes based on taxpayer identification numbers. In August 2023, the agency began transitioning to a new system that uses fraud...
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
Pension Benefit Guaranty Corporation OIG
Projected Benefit Payments in Selected Special Financial Assistance (SFA) Applications
Special Inspector General for Pandemic Recovery
Review of Yellow’s Compliance with Section 12.05 of its Loan and Guarantee Agreement
Department of Housing and Urban Development OIG
HUD Grantees Need to Enhance Monitoring of ESG CARES Act Subrecipients
We audited HUD and its grantees’ monitoring of subrecipients and contractors in HUD’s Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (ESG-CV) program to assess subrecipient monitoring in the program. ESG and ESG-CV grantees often rely on subrecipients and contractors to carry out ESG-CV-funded activities on behalf of the grantees, and are required to monitor subrecipients to ensure that the purpose of the grant funds awarded is achieved and funds are spent on only eligible applicants and activities. HUD is responsible for ensuring that grantees are performing...
Election Assistance Commission OIG
Audit of the Administration of Help America Vote Act Grants Awarded to the State of Georgia
The Office of the Inspector General (OIG) audited Help America Vote Act (HAVA) grants administered by the Georgia Secretary of State’s Office (GSoS), totaling $46.3 million. This included federal funds, state matching funds, and interest earned on the reissued Section 101, reissued Section 251, Election Security, and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.
Election Assistance Commission OIG
Audit of the Administration of Help America Vote Act Grants Awarded to the State of Michigan
The independent public accounting firm of Brown & Company CPAs and Management Consultants, PLLC, under contract with the Office of Inspector General, audited Help America Vote Act (HAVA) grants administered by the Michigan Department of State (MDOS), totaling $49.88 million. This included federal funds, state matching funds, and interest and program income earned on the reissued Section 101, reissued Section 251, Election Security, and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.
Department of Education OIG
Federal Student Aid’s Performance Measures and Indicators for Returning Borrowers to Repayment
The inspection sought to determine whether the Federal Student Aid office (FSA) established performance measures and indicators for returning borrowers to repayment. We found that FSA needed to establish effective performance measures and indicators to evaluate its performance for returning borrowers to repayment. Although FSA and the Office of the Undersecretary established operational and strategic objectives and operational goals for returning borrowers to repayment, they were not written in specific and measurable terms. In addition, although FSA identified several data metrics as...
Election Assistance Commission OIG
Audit of the Administration of Help America Vote Act Grants Awarded to the State of New Jersey
The independent public accounting firm of Brown & Company CPAs and Management Consultants, PLLC, under contract with the Office of Inspector General, audited Help America Vote Act (HAVA) grants administered by the New Jersey Department of State, totaling $39.52 million. This included federal funds, state matching funds, and interest earned on the Election Security and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.
Department of Housing and Urban Development OIG
The City and County of Honolulu Should Improve Its Fraud Risk Management Practices for Its ESG CARES Act Program
We audited the City and County of Honolulu’s Department of Budget and Fiscal Services’ and Department of Community Services’ (City) fraud risk management practices for its Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (ESG CARES Act) program with the objective of assessing the maturity of the City’s fraud risk management framework that encompasses control activities to prevent, detect, and respond to fraud. Fraudulent activity in the ESG CARES Act program can lead to significant financial losses; reputational damage to the grantee and the U.S. Department of...
Small Business Administration OIG
SBA’s Processing of COVID-19 Economic Injury Disaster Loan Reconsideration Requests
The Office of Inspector General is issuing this inspection report to assess the U.S. Small Business Administration’s (SBA) processing of Coronavirus Disease 2019 (COVID-19) Economic Injury Disaster Loan (EIDL) reconsideration requests.SBA began accepting COVID-19 EIDL applications on March 12, 2020, and continued to accept them through December 31, 2021, when the COVID-19 EIDL program ended. COVID-19 EIDL applicants who were not approved for a loan could request the agency reconsider their loan application, initiating the reconsideration process.We found SBA generally processed reconsideration...
Department of Housing and Urban Development OIG
Housing and Community Development Should Improve Its Fraud Risk Management Practices for Its ESG CARES Act Program
We audited the California Department of Housing and Community Development (HCD) with the objective of evaluating HCD’s fraud risk management practices for its Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (ESG CARES Act) program and assessing the maturity of its efforts to prevent, detect, and respond to fraud. Fraudulent activity in the ESG CARES Act program can lead to significant financial losses, reputational damage to the grantee and the U.S. Department of Housing and Urban Development (HUD), breach of fiduciary duty, and most importantly, loss of funding...
Election Assistance Commission OIG
Audit of the Administration of Help America Vote Act Grants Awarded to the State of Iowa
The independent public accounting firm of Brown & Company CPAs and Management Consultants, PLLC, under contract with the Office of Inspector General, audited Help America Vote Act (HAVA) grants administered by the Iowa Secretary of State, totaling $18.28 million. This included federal funds, state matching funds, and interest earned on the Election Security and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.
General Services Administration OIG
Audit of GSA’s Response to COVID-19: PBS Faces Challenges to Ensure Water Quality in GSA-Controlled Facilities
Department of Homeland Security OIG
FEMA's Emergency Non-Congregate Sheltering Interim Policy Provided Greater Flexibility for Emergency Sheltering During the COVID-19 Pandemic
The Federal Emergency Management Agency’s (FEMA)Emergency Non-Congregate Sheltering (NCS) Interim Policy104-009-18 (Interim Policy) provided an adequate and effectiveframework during the COVID-19 pandemic. Specifically, theInterim Policy waived the existing pre-approval requirement,allowing for faster and increased NCS implementation tosegregate individuals and families and limit spread of thedisease. The Interim Policy also included program details andrequirements for determining eligible work and costs for NCS inresponse to federally declared disasters during the COVID-19pandemic.
Election Assistance Commission OIG
Audit of the Administration of Help America Vote Act Grants Awarded to the State of Rhode Island
The independent public accounting firm of Brown & Company, CPAs and Management Consultants, PLLC, under contract with the Office of Inspector General, audited Help America Vote Act (HAVA) grants administered by the Rhode Island Secretary of State, totaling $11.8 million. This included federal funds, state matching funds, and interest earned on the reissued Section 251, Election Security, and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.
Small Business Administration OIG
Improvements Needed in SBA’s Shuttered Venue Operators Grant Post-Award Review Process
The Office of Inspector General (OIG) is issuing this management advisory to bring attention to concerns regarding the U.S. Small Business Administration’s (SBA) post-award review process to monitor Shuttered Venue Operators Grant (SVOG) award recipients’ eligibility, award calculation, and use of funds. The Shuttered Venue Operators Grant (SVOG) program was established on December 27, 2020, as part of the Economic Aid to Hard-Hit Small Businesses, Nonprofits and Venues Act (Economic Aid Act). The program was amended by the American Rescue Plan Act on March 11, 2021, which increased program...
U.S. Agency for International Development OIG
COVID-19: Audit of Costs Incurred by World Vision (WV) from March 1, 2020 to March 31, 2022
Small Business Administration OIG
SBA’s Guaranty Purchases for Paycheck Protection Program Loans
The Office of Inspector General (OIG) is issuing this Inspection report to assess the Small Business Administration’s (SBA) guaranty purchase process for Paycheck Protection Program (PPP) loans. The Coronavirus Aid, Relief, and Economic Security (CARES) Act established the PPP to provide guaranteed SBA loans for eligible businesses, individuals, and nonprofits adversely impacted by the Coronavirus Disease 2019 pandemic. We assessed whether SBA reported and referred charged-off PPP loans to commercial credit reporting agencies and the U.S. Department of Treasury in accordance with applicable...
U.S. Agency for International Development OIG
COVID-19: Audit of Costs Incurred by International Rescue Committee from March 1, 2020, to March 31, 2022
U.S. Agency for International Development OIG
COVID-19: Audit of Costs Incurred by Right to Care from March 1, 2020, to March 31, 2022
U.S. Agency for International Development OIG
COVID-19: Audit of Costs Incurred by JSI Research & Training. from March 1, 2020 to March 31, 2022
U.S. Agency for International Development OIG
COVID-19 Audit of Costs Incurred by Save The Children, March 1, 2020 to March 31, 2022
U.S. Agency for International Development OIG
COVID-19: Audit of Costs Incurred by Chemonics International from March 1, 2020, to March 31, 2022
U.S. Agency for International Development OIG
COVID-19: Audit of Costs Incurred by Abt Associates, Inc., from March 1, 2020, to March 31, 2022
U.S. Agency for International Development OIG
COVID-19: Audit of Costs Incurred By Catholic Relief Services - United States Conference of Catholic Bishops from March 1, 2020, to March 31, 2022
U.S. Agency for International Development OIG
COVID-19: Audit of Costs Incurred by CARE USA from March 1, 2020 to March 31, 2022
Election Assistance Commission OIG
Audit of the Administration of Help America Vote Act Grants Awarded to the State of Tennessee
The independent public accounting firm of Brown & Company CPAs and Management Consultants, PLLC, under contract with OIG, audited Help America Vote Act (HAVA) grants administered by the Tennessee Secretary of State, totaling $34.64 million.
U.S. Agency for International Development OIG
COVID-19: Audit of Costs Incurred by FHI-360 from March 1, 2020 to March 31, 2022
U.S. Agency for International Development OIG
COVID-19: Audit of Costs Incurred by Jhpiego Corporation from March 1, 2020 to March 31, 2022
Small Business Administration OIG
Evaluation of COVID-19 Economic Injury Disaster Loan Applicants on the U.S. Department of the Treasury’s Do Not Pay List
The OIG is issuing this evaluation to assess whether the U.S. Small Business Administration (SBA) effectively implemented internal controls when using the U.S. Department of the Treasury’s Do Not Pay (DNP) databases to detect and prevent payments of Coronavirus Disease 2019 (COVID-19) Economic Injury Disaster Loans (EIDL) and grants to ineligible entities.Despite implementing controls requiring loan officers to check DNP databases prior to approval of COVID-19 EIDLs and provide applicants 30 days to rectify any negative information received from DNP, the agency continued to award and disburse...
U.S. Agency for International Development OIG
COVID-19: Audit of Costs Incurred by International Medical Corps from March 1, 2020, to March 31, 2022
Department of Housing and Urban Development OIG
Servicers Followed the COVID-19 Foreclosure Moratorium Requirements but Could Have Better Communicated the Requirements to Borrowers
Servicers followed the COVID-19 pandemic foreclosure moratorium requirements. However, they could have better communicated the moratorium requirements to delinquent borrowers who were subject to foreclosure proceedings. This situation occurred because HUD did not require servicers to notify borrowers directly about the foreclosure moratorium and that occupancy would pause the foreclosure process. Borrowers who were not informed about the moratorium or impacts of vacancy could have abandoned their homes, not realizing that remaining in the home would have afforded them additional time to...
Small Business Administration OIG
7(a) Loan Approval for Borrowers with Unresolved COVID-19 Pandemic Loan Compliance Issues
The Office of Inspector General (OIG) is issuing this Inspection Report to assess the Small Business Administration’s (SBA) process for approving 7(a) loans for borrowers with unresolved pandemic loan compliance issues.From October 1, 2019 through May 8, 2023, SBA approved and disbursed 172,598 7(a) loans, totaling $83.4 billion. The 7(a) lenders who have delegated approval authority approved 92 percent of these loans and SBA approved the remaining 8 percent. SBA implemented a process to screen 7(a) loan applications for eligibility, which included screening for Paycheck Protection Program...
Department of Transportation OIG
FTA’s Oversight of Its Region 9 Recipients Is Insufficient To Confirm Compliance With CARES Act Funding Requirements
What We Looked At Under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, the Federal Transit Administration (FTA) received $25 billion to help the Nation’s public transit agencies mitigate the impacts of COVID-19. FTA obligated over $4.4 billion of this funding to recipients within FTA’s Region 9, which contains the 4th, 10th, and 11th highest FTA CARES Act fund recipients nationwide. Although the Agency expanded its oversight of COVID-19 relief funding recipients, we previously found risks associated with these activities and FTA’s oversight of contract and grant expenditures...
Special Inspector General for Pandemic Recovery
Audit of National Security Loan Program Recipient – MapLarge, Inc.
Audit of National Security Loan Program Recipient – MapLarge, Inc.
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...
Department of Education OIG
Illinois’ Oversight of Local Educational Agency ARP ESSER Plans and Spending
The objectives of the audit were to determine whether the Illinois State Board of Education (Illinois) 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.We found that Illinois generally had adequate processes to ensure that LEA ARP ESSER plans met applicable requirements. However, it did not communicate accurate...
Small Business Administration OIG
SBA’s Restaurant Revitalization Fund Program Award Practices
This SBA OIG pandemic oversight report reviewed the U.S. Small Business Administration’s Restaurant Revitalization Fund application review and approval process. The objective of this review was to determine whether the controls SBA implemented to award RRF program funds in accordance with the Act and other applicable guidance were effective. SBA developed an implementation plan including a risk framework that was intended to reduce the risk of making improper payments and awarding Restaurant Revitalization Funds (RRF) to ineligible recipients. However, the plan did not include all program...
Treasury Inspector General for Tax Administration
The IRS Continues to Reduce Backlog Inventories in the Tax Processing Centers
Special Inspector General for Pandemic Recovery
Interim Report: Audit of the Effects the Main Street Lending Program’s Loan Losses Have on Treasury’s Investment in the Program
Interim Report: Audit of the Effectsthe Main Street Lending Program’sLoan Losses Have on Treasury’sInvestment in the Program
Wisconsin Legislative Audit Bureau
State of Wisconsin FY 2022-2023 Single Audit
In FY 2022-23, Wisconsin state agencies administered $19.8 billion in federal financial assistance, including $3.8 billion that was expended related to the public health emergency and that was separately identified in the State’s Schedule of Expenditures of Federal Awards. This audit focused on 22 federal programs that accounted for 61.2 percent of the federal financial assistance administered. We found that state agencies generally complied with federal requirements, and we provided an unmodified opinion on federal compliance for 16 of the programs we reviewed. However, we qualified our...
Election Assistance Commission OIG
Cancellation: Audit of the Administration of Help America Vote Act (HAVA) Funds by the State of Minnesota
The purpose of this memorandum is to notify stakeholders of the decision to cancel the EAC OIG audit of the administration of HAVA funds by the State of Minnesota.
Department of Health & Human Services OIG
Lessons Learned During the Pandemic Can Help Improve Care in Nursing Homes
Election Assistance Commission OIG
Audit of the Help America Vote Act Grants Awarded to the State of North Carolina
EAC OIG audited funds received by the State of North Carolina under the Help America Vote Act, totaling $33 million. This included Election Security and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.
Small Business Administration OIG
Evaluation of SBA’s Eligibility and Forgiveness Reviews of Paycheck Protection Program Loans Made to Borrowers with Treasury’s Do Not Pay Data Matches
This report is a follow up to SBA OIG Report Number 21-06, Paycheck Protection Program (PPP) Loan Recipients on the Department of Treasury’s (Treasury) Do Not Pay (DNP) List, which reported SBA did not use Department of Treasury (Treasury) DNP data to screen borrowers for eligibility prior to approving loans originated before August 8, 2020 (PPP round one). In this report, we assess SBA actions to address potentially ineligible loans identified in report 21-06 and its implementation of controls to review DNP data for PPP loans originated after August 8, 2020 (PPP round two).SBA implemented a...
Department of Transportation OIG
FAA Did Not Fully Follow Its Processes When Awarding and Administering CARES Act-Funded Airport Development Grants and Contracts
What We Looked At The Coronavirus Aid, Relief, and Economic Security (CARES) Act provided the Federal Aviation Administration (FAA) with $10 billion in funding, including about $525 million for airport development expenses. FAA distributed these funds through its Airport Improvement Program (AIP), which requires grant recipients to comply with various Federal procurement requirements, including Buy American Preferences. Previous Office of Inspector General (OIG) audits identified weaknesses in FAA’s processes for awarding and administering AIP grants and its oversight of CARES Act funds. Given...
Department of Agriculture OIG
COVID-19 - Food and Nutrition Service’s Pandemic Electronic Benefits Transfer - Final Report
In our final report, we reviewed key aspects of the Food and Nutrition Service funding and administration of Pandemic Electronic Benefits Transfer assistance.
Michigan Office of the Auditor General
Fraud and Investigation Activities: Unemployment Insurance Agency
This audit report is the fifth and final in a series of audit reports on Michigan Unemployment Insurance Agency (UIA) claims processing during the COVID-19 pandemic. This report identifies that Michigan's UIA did not accurately assess fraud penalties on claims when it determined intentional misrepresentation occurred, and estimates the agency undercalculated penalties on these claims by nearly 50 percent.
Wisconsin Legislative Audit Bureau
University of Wisconsin System FY 2022-23
We provided unmodified opinions on the University of Wisconsin (UW) System’s financial statements as of and for the years ended June 30, 2023, and June 30, 2022. These financial statements account for the financial position and activity of UW System. We conducted this financial audit by auditing UW System’s financial statements in accordance with applicable government auditing standards, issuing our auditor’s opinions, reviewing internal controls, and issuing our auditor’s report on internal control and compliance. We also reviewed UW System program revenue balances as of June 30, 2023.
Wisconsin Legislative Audit Bureau
State of Wisconsin FY 2022-23 Financial Statements
The Department of Administration prepares the Annual Comprehensive Financial Report (ACFR), which contains the financial statements of the State of Wisconsin prepared in accordance with generally accepted accounting principles (GAAP) prescribed by the Governmental Accounting Standards Board. The ACFR includes financial information on state funds, including the State’s General Fund, the Transportation Fund, the University of Wisconsin System, the Unemployment Reserve Fund, and the Wisconsin Retirement System. We provided unmodified opinions on the financial statements and related notes of the...
Small Business Administration OIG
SBA's Handling of Identity Theft in the COVID-19 Economic Injury Disaster Loan Program
This report presents the results of our verification inspection of the U.S. Small Business Administration’s (SBA) corrective actions for the five recommendations from the Office of Inspector General (OIG) evaluation report SBA’s Handling of Identity Theft in the COVID-19 Economic Injury Disaster Loan Program (Report 21-15).We initiated this verification inspection to determine whether the closed recommendations were fully implemented or if further corrective actions were needed. Accordingly, our objective was to determine the effectiveness of the corrective actions SBA implemented to 1)...
Department of Health & Human Services OIG
Medicare Generally Paid Acute-Care Hospitals for Inpatient Stays for Medicare Enrollees Diagnosed With COVID-19 in Accordance With Federal Requirements
Department of Health & Human Services OIG
The Provider Relief Fund Helped Select Nursing Homes Maintain Services During the COVID-19 Pandemic, but Some Found Guidance Difficult to Use
Election Assistance Commission OIG
Audit of the Help America Vote Act Grants Awarded to the Territory of American Samoa
EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $1.8 million in funds received by the territory of American Samoa under the Help America Vote Act. The objectives of the audit were to determine whether the Territorial Election Office of American Samoa: 1) used funds for authorized purposes in accordance with Section 101 and Section 251 of HAVA and other applicable requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and 3) used the funds in a manner consistent with the informational plans provided to...
Department of Health & Human Services OIG
Kentucky Experienced Challenges in Meeting Federal and State Foster Care Program Requirements During the COVID-19 Pandemic
Treasury Inspector General for Tax Administration
Action Is Being Taken to Address the System Limitation That Contributed to the Destruction of Tax Year 2019 Paper‑Filed Information Returns
Special Inspector General for Pandemic Recovery
Interim Report: Audit of the Effects the Main Street Lending Program’s Loan Losses Have on Treasury’s Investment in the Program
Interim Report: Audit of the Effectsthe Main Street Lending Program’sLoan Losses Have on Treasury’sInvestment in the Program
Election Assistance Commission OIG
Audit of the Help America Vote Act Grants Awarded to the Territory of Guam
EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $1.8 million in funds received by the territory of Guam under the Help America Vote Act. The objectives of the audit were to determine whether the Guam Election Commission: 1) used funds for authorized purposes in accordance with Section 101 and Section 251 of HAVA and other applicable requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and 3) used the funds in a manner consistent with the informational plans provided to EAC. The audit also determined if...
Michigan Office of the Auditor General
Performance Audit Report: COVID-19 Expenditures
Section 204, Public Act 67 of 2020 effective March 30, 2020, requires the Office of the Auditor General to audit the use of funds appropriated for coronavirus public health emergency – health care capacity, coronavirus public health emergency, and coronavirus response fund and report to the chair of the Senate and House Appropriations Committees at a minimum of every month on the appropriateness of the preceding month’s expenditures until the funds are expended. In order to provide a more complete picture of the total spending on COVD-19, our audit scope includes all COVID-19 coded...