Reports
Search reports, investigative results, and agency plansShowing 1 - 10 of 104 results
Department of Education OIG
Burlington Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds (Iowa)
We performed this review to determine whether the Burlington Community School District (Burlington) expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all the ESSER expenditures we reviewed for Burlington were allowable and in accordance with applicable requirements. We also found that Burlington complied with key Federal procurement requirements, including those covering the procurement methods to be followed and contract cost, price, and provisions, when procuring the goods or...
Pandemic Response Accountability Committee
A Review of Pandemic Relief Funding and How It Was Used In Six U.S. Communities: Coeur d’Alene, Idaho
To learn how communities across the nation responded to the pandemic during the first 18 months, we initiated a multi-part review of six communities—two cities, two rural counties, and two Tribal reservations. This report is the second community-specific report and focuses on our work in Coeur d’Alene, Idaho, where we previously identified that recipients, including city government, small businesses, and individuals, received almost $314 million from 45 pandemic relief programs and subprograms. This report provides a closer look at eight pandemic programs and subprograms provided to Coeur d...
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...
Pandemic Response Accountability Committee
A Review of Pandemic Relief Funding and How It Was Used In Six U.S. Communities: Springfield, Massachusetts
To learn how communities across the nation responded to the pandemic, we initiated a multi-part review of six communities—two cities, two rural counties, and two Tribal reservations. This report is the first community-specific report and focuses on our work in Springfield, Massachusetts, where we previously identified that recipients, including city government, small businesses, and individuals, received almost $1.88 billion from 52 pandemic relief programs and subprograms. This report provides a closer look at nine pandemic programs and subprograms provided to Springfield by eight federal...
Pandemic Response Accountability Committee
Why Unemployment Insurance Fraud Surged During the Pandemic
UI was already a strained system, but the pandemic exacerbated existing challenges and created new ones which lead to massive fraud. We sampled 45 cases and learned about the schemes and methods fraudsters used. Find out what can be done to improve UI for the future. Read our report to find out more.
Pandemic Response Accountability Committee
Pandemic Relief Experiences: A Focus on Six Communities
The PRAC along with 10 of our member Offices of Inspectors General conducted this second phase of our review in order to provide insights on the experiences of the two cities, two rural counties, and two Tribal reservations that, during the first part of our review, received a combined $2.65 billion in pandemic relief funding across 89 pandemic programs and subprograms. We found that the six communities shared similar experiences even though their populations, demographics, locations, and contexts were unique. Specifically, we identified four themes which provide valuable insights to...
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...