Reports

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...

Full Details: Oversight.gov Report Page

Audit | 3/26/2024

U.S. Agency for International Development OIG

COVID-19: Enhanced Controls Could Strengthen USAID’s Management of Expedited Procurement Procedures

Full Details: Oversight.gov Report Page

Audit | 10/18/2023

Small Business Administration OIG

Ending Active Collections on Delinquent COVID-19 Economic Injury Disaster Loans

The Small Business Administration's (SBA) Office of Inspector General (OIG) is issuing this management advisory to bring attention to concerns regarding SBA’s decision to end active collections on delinquent COVID-19 Economic Injury Disaster Loans (EIDL) with an outstanding balance of $100,000 or less. First, SBA’s decision to cease collections risks violating the Debt Collection Improvement Act of 1996, which prohibits ending collections on fraudulent, false, or misrepresented claims, because SBA OIG and other oversight agencies are continuing to work on identifying COVID-19 EIDL fraud that...

Full Details: Oversight.gov Report Page

Audit | 9/29/2023

1 - Open

To address concerns in the COVID-19 EIDL program, we recommend the Administrator direct the Associate Administrator for the Office of Capital Access to perform a comprehensive cost-benefit analysis, consistent with federal regulations, to include periodic comparisons of costs incurred and amounts collected on the portfolio of COVID-19 EIDLs of $100,000 or less to assess whether collection costs exceed recovery amounts.

2 - Open

To address concerns in the COVID-19 EIDL program, we recommend the Administrator direct the Associate Administrator for the Office of Capital Access to reevaluate and amend as appropriate the April 27, 2022 decision to end active collections contingent on the outcome of the more comprehensive cost-benefit analysis.

3 - Open

To address concerns in the COVID-19 EIDL program, we recommend the Administrator direct the Associate Administrator for the Office of Capital Access to ensure SBA does not end active collections pursuant to the April 27, 2022 decision on any COVID-19 EIDL of $100,000 or less made to borrowers who received multiple COVID-19 EIDLs that, when combined, exceed $100,000.

4 - Open

To address concerns in the COVID-19 EIDL program, we recommend the Administrator direct the Associate Administrator for the Office of Capital Access to ensure SBA does not end active collections on any COVID-19 EIDL that appears to be fraudulent, false, or misrepresented, including loans identified as such by OIG or other federal oversight entities, without 1) reviewing the loan application for fraud and 2) attempting active collection, at a minimum, regardless of the outcome of a comprehensive cost-benefit analysis.

5 - Open

To maximize the return to taxpayers, we recommend the Administrator direct the Associate Administrator for the Office of Capital Access to evaluate the COVID-19 EIDL portfolio, in collaboration with Treasury, to determine if selling the portfolio, including delinquent loans of $100,000 or less, is in the best interest of the government.

Small Business Administration OIG

SBA’s Oversight of Restaurant Revitalization Fund Recipients

We reviewed the U.S. Small Business Administration’s (SBA) oversight of Restaurant Revitalization Fund (RRF) recipients. The American Rescue Plan Act of 2021 authorized SBA to administer the RRF and provided $28.6 billion to assist eligible small businesses adversely affected by the Coronavirus Disease 2019 (COVID-19) pandemic. We determined program officials developed a plan for monitoring RRF award recipients use of funds and recovering unused or improperly awarded funds. However, program implementation was not executed in accordance with the plan. We made six recommendations for SBA to...

Full Details: Oversight.gov Report Page

Audit | 9/29/2023

Small Business Administration OIG

COVID-19 and Disaster Assistance Information Systems Security Controls

This report presents the results of our audit to determine whether the U.S. Small Business Administration (SBA) maintained effective management control activities and monitoring of the design and implementation of third-party operated SBA systems. SBA needed information technology systems from third-party service providers that could improve the system efficiency and productivity to process high transaction volumes, transmit data between other information systems, and safeguard the integrity and confidentiality of the personally identifiable information processed by the programs. We found the...

Full Details: Oversight.gov Report Page

Audit | 9/27/2022

1 - Open

Ensure the existing SBA System Development Methodology is updated to include supply chain risk-management practices as required by OMB Circular A-130 and high-value asset system designation guidance. Also, ensure high-value asset system risks are incorporated into the enterprise risk management framework, as recommended by OMB M-19-03 and SBA SOP 90 47 6.

10 - Open

Implement an automated process to document and monitor system changes as recommended by NIST SP 800-53 Rev. 5.

2 - Open

Communicate and enforce the SBA System Development Methodology in which a traceability matrix is used to ensure that system requirements can be tested and demonstrated in the operational system. Ensure all requirements are aligned with the contractual acceptance criteria.

3 - Open

Implement in updated agency guidance, the requirements of OMB Circular No. A-123 that stipulate a SOC 1 Type 2 report is needed for all new and existing financial systems. This guidance should also require confirmation at least annually that the controls are functioning as designed.

4 - Closed

Enforce the requirement to establish and implement internal controls to ensure appropriate program officials perform and document contract reviews to ensure that information security is appropriately addressed in the contracting language, as required by OMB Circular A-130 and SBA SOP 90 47 6.

5 - Open

In conjunction with the Enterprise Risk Management Board, implement enterprise-wide privacy risk mitigation practices that can be assimilated into new and existing system program designs.

6 - Open

Complete an initial assessment and authorization for each information system and all agency-designated common controls before operation.

7 - Open

Transition information systems and common controls to an ongoing authorization process (when eligible for such a process) with the formal approval of the respective authorizing officials or reauthorize information systems and common controls as needed, on a time or event-driven basis in accordance with agency risk tolerance, as required by OMB Circular No. A-130 and SOP 90 47 6.

8 - Open

Review and update POA&Ms at least quarterly as required by SOP 90 47 6.

9 - Closed

Ensure data-sharing agreements are reviewed annually as required by SBA SOP 90 47 6.

Small Business Administration OIG

COVID-19 Economic Injury Disaster Loan Applications Submitted from Foreign IP Addresses

We evaluated the U.S. Small Business Administration’s (SBA) controls to flag or prevent potentially fraudulent Coronavirus Disease 2019 (COVID-19) Economic Injury Disaster Loan (EIDL) applications submitted from foreign Internet Protocol (IP) addresses. Although the agency implemented several layers of controls to prevent or reduce fraud from foreign countries, individuals at foreign IP addresses were able to access the COVID-19 EIDL application system. SBA received millions of attempts to submit COVID-19 EIDL applications from foreign IP addresses and stopped most of them; however, the agency...

Full Details: Oversight.gov Report Page

Audit | 9/12/2022

U.S. Agency for International Development OIG

OIG Annual Oversight Plan for Fiscal Year 2022

OIG’s FY 2022 Annual Oversight Plan describes ongoing and planned oversight activities for the U.S. Agency for International Development (USAID), the Millennium Challenge Corporation (MCC), the U.S. African Development Foundation (USADF), and the Inter-American Foundation (IAF). OIG audits assess the efficiency and effectiveness of agency programs and operations; isolate the root causes of identified fraud, waste, and abuse in development and humanitarian assistance programs; and make sound recommendations for addressing these vulnerabilities and improving foreign assistance programs and...

Full Details: Oversight.gov Report Page

U.S. Agency for International Development OIG

USAID COVID-19 Information Brief #4

The COVID-19 Information Brief provides information on USAID’s response to the COVID-19 pandemic and associated challenges, as well as related oversight plans and activities. Information about the pandemic response of the other three foreign assistance agencies we oversee – the Millennium Challenge Corporation, U.S. African Development Foundation, and Inter‐American Foundation – is also included. We prepared this informational brief to increase stakeholder knowledge and public transparency regarding these efforts. This brief reports on activities from the start of the pandemic through July 31...

Full Details: Oversight.gov Report Page

U.S. Agency for International Development OIG

Fiscal Year 2022 Inspectors General Coordinated Oversight Plan for Foreign Assistance to Combat HIV /AIDS, Tuberculosis, and Malaria

The Fiscal Year 2022 Inspectors General Coordinated Oversight Plan for Foreign Assistance To Combat HIV/AIDS, Tuberculosis, and Malaria outlines ongoing PEPFAR oversight work initiated in the prior year as well as new work each OIG plans to undertake in fiscal year 2022. In preparing this plan and executing current oversight work within it, the coordinating OIGs continued holding quarterly PEPFAR oversight meetings and introduced a smaller working group for more focused coordination. The plan includes a coordinated proposal, developed within the smaller working group, to be implemented by...

Full Details: Oversight.gov Report Page

U.S. Agency for International Development OIG

COVID-19 Information Brief #3

This brief provides information on USAID’s response to the COVID-19 pandemic and associated challenges, as well as related oversight plans and activities. Information about the pandemic response of the other three foreign assistance agencies we oversee – the Millennium Challenge Corporation, U.S. African Development Foundation, and Inter‐American Foundation – is also included. We prepared this informational brief to increase stakeholder knowledge and public transparency regarding these efforts. This brief reports on activities from the start of the pandemic through March 31, 2021, but has a...

Full Details: Oversight.gov Report Page

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Management Challenges

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Reports

SBA’s Restaurant Revitalization Fund Program Award Practices

COVID-19: Enhanced Controls Could Strengthen USAID’s Management of Expedited Procurement Procedures

Ending Active Collections on Delinquent COVID-19 Economic Injury Disaster Loans

SBA’s Oversight of Restaurant Revitalization Fund Recipients

COVID-19 and Disaster Assistance Information Systems Security Controls

COVID-19 Economic Injury Disaster Loan Applications Submitted from Foreign IP Addresses

OIG Annual Oversight Plan for Fiscal Year 2022

USAID COVID-19 Information Brief #4

Fiscal Year 2022 Inspectors General Coordinated Oversight Plan for Foreign Assistance to Combat HIV /AIDS, Tuberculosis, and Malaria

COVID-19 Information Brief #3

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