Reports

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.

Department of Defense OIG

Audit of the DoD Certification Process for Coronavirus Aid, Relief, and Economic Security Act Section 4003 Loans Provided to Businesses Designated as Critical to Maintaining National Security

Full Details: Oversight.gov Report Page

Audit | 9/20/2022

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...

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Audit | 9/12/2022

Architect of the Capitol OIG

Architect of the Capitol's COVID-19 Emergency Supplemental Spending

Full Details: Oversight.gov Report Page

Railroad Retirement Board OIG

The RRB Did Not Have Detailed Project Plans to Expend Information Technology Modernization Funds

Full Details: Oversight.gov Report Page

Audit | 6/29/2022

Department of Defense OIG

DoD Cooperative Agreements With Coronavirus Aid, Relief, and Economic Security Act Obligations

Full Details: Oversight.gov Report Page

National Security Agency OIG

Audit of the Implementation of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Section 3610

The audit found the agency had significant issues implementing the Coronavirus Aid, Relief, and Economic Security (CARES) Act. The agency did not sufficiently review CARES invoices due to changing guidelines, reduced contract oversight staffing during the pandemic, overreliance on contractor-provided information, and the lack of clear and comprehensive Contracting Officer Representative (COR) oversight procedures for CARES invoices. As a result, the OIG questioned more than $16.4 million, or 40 percent of the sampled CARES invoice charges. As of June 8, 2021, NSA reported $917 million in CARES...

Full Details: Oversight.gov Report Page

Audit | 5/26/2022

Department of Defense OIG

Audit of North American Aerospace Defense Command and U.S. Northern Command Use of Coronavirus Aid, Relief, and Economic Security Act Funding

Full Details: Oversight.gov Report Page

Audit | 5/17/2022

D-2022-0098-D000AU-0001-0001.a - Closed

Rec. 1.a: The DoD OIG recommended that the Commander, North American Aerospace Defense Command and U.S. Northern Command, develop internal controls that implement emergency funding guidance and ensure proper use of emergency authorized funds.

D-2022-0098-D000AU-0001-0001.b - Closed

Rec. 1.b: The DoD OIG recommended that the Commander, North American Aerospace Defense Command and U.S. Northern Command, develop internal controls that require North American Aerospace Defense Command and U.S. Northern Command officials to retain sufficient evidence, including a clear and accurate description of the goods and services purchased, that demonstrates how those goods and services supported the specific emergency.

D-2022-0098-D000AU-0001-0002.a - Closed

Rec. 2.a: The DoD OIG recommended that the Director, Budget Operations and Personnel, Office of the Deputy Assistant Secretary of the Air Force (Budget) develop and implement internal controls that verify whether current and future emergency expenses meet specific funding requirements prior to reimbursement and retain sufficient evidence of verification.

D-2022-0098-D000AU-0001-0002.b - Closed

Rec. 2.b: The DoD OIG recommended that the Director, Budget Operations and Personnel, Office of the Deputy Assistant Secretary of the Air Force (Budget) conduct a review of North American Aerospace Defense Command and U.S. Northern Command CARES Act transactions 1, 3, 5, 6, 14, 16, 17, 18, 24, and 25 to determine whether the purpose statute was violated. In addition, review the remaining 472 North American Aerospace Defense Command and U.S. Northern Command CARES Act transactions, which were not part of our sample, to ensure CARES Act funds were used as intended.

D-2022-0098-D000AU-0001-0002.c - Closed

Rec. 2.c: The DoD OIG recommended that the Director, Budget Operations and Personnel, Office of the Deputy Assistant Secretary of the Air Force (Budget), in coordination with North American Aerospace Defense Command and U.S. Northern Command, make the appropriate accounting adjustments for transactions 1, 3, 5, 6, 14, 16, 17, 18, 24, and 25 to non-CARES Act funding if the Director's review concludes the purpose statute was violated. The Director's review could result in the potential monetary benefits of $19.2 million (in questioned costs) and $7.4 million (in unsupported costs).

D-2022-0098-D000AU-0001-0002.d - Closed

Rec. 2.d: The DoD OIG recommended that the Director, Budget Operations and Personnel, Office of the Deputy Assistant Secretary of the Air Force (Budget) determine whether any purpose statute violations result in Antideficiency Act violations based on Recommendations 2.b. and 2.c.

D-2022-0098-D000AU-0001-0002.e - Closed

Rec. 2.e: The DoD OIG recommended that the Director, Budget Operations and Personnel, Office of the Deputy Assistant Secretary of the Air Force (Budget) report any resulting Antideficiency Act violations to the Secretary of the Air Force, who then reports relevant information to the President and Congress.

Department of Defense OIG

Audit of U.S. Indo-Pacific Command’s Execution of Coronavirus Aid, Relief, and Economic Security Act Funding

Full Details: Oversight.gov Report Page

Department of Defense OIG

Audit of U.S. Africa Command’s Execution of Coronavirus Aid, Relief, and Economic Security Act Funding

Full Details: Oversight.gov Report Page

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State/Local Agency

State (State and Local Reports)

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Management Challenges

Any Recommendations

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Reports

COVID-19 and Disaster Assistance Information Systems Security Controls

Audit of the DoD Certification Process for Coronavirus Aid, Relief, and Economic Security Act Section 4003 Loans Provided to Businesses Designated as Critical to Maintaining National Security

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

Architect of the Capitol's COVID-19 Emergency Supplemental Spending

The RRB Did Not Have Detailed Project Plans to Expend Information Technology Modernization Funds

DoD Cooperative Agreements With Coronavirus Aid, Relief, and Economic Security Act Obligations

Audit of the Implementation of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Section 3610

Audit of North American Aerospace Defense Command and U.S. Northern Command Use of Coronavirus Aid, Relief, and Economic Security Act Funding

Audit of U.S. Indo-Pacific Command’s Execution of Coronavirus Aid, Relief, and Economic Security Act Funding

Audit of U.S. Africa Command’s Execution of Coronavirus Aid, Relief, and Economic Security Act Funding

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