Reports

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...

Full Details: Oversight.gov Report Page

Audit | 11/19/2024

2.1 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to review its policies and procedures for drawing down Department grant funds to pay for corresponding grant expenditures and determine whether any updates are necessary to ensure funds drawn down from one grant (for example, CRRSA EANS) are not being used to pay for expenditures under another grant (for example, ARP EANS).

2.2 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to ensure that Tennessee officials responsible for making, reviewing, and approving G5 drawdowns receive sufficient training on Federal rules and regulations and State policies and procedures related to drawing down funds from G5 and documenting the process correctly.

2.3 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to ensure full implementation of procedures that will identify, locate, and track assets purchased with EANS funds at nonpublic schools and verify that those assets were still being used for purposes related to COVID-19 or for allowable purposes under another Federal education program in which the nonpublic school participates. If assets purchased with EANS funds are no longer being used for purposes related to COVID-19 or for allowable purposes under another Federal education program in which the nonpublic school participates, retrieve them for use in other allowable activities or dispose of them in accordance with State laws and procedures. If assets purchased with EANS funds cannot be identified and located, determine any liabilities owed to the Department and return funds if required.

2.4 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to retroactively obtain prior written approval from the Department for the three equipment expenditures or return the approximately $123,000 expended for those equipment purchases and perform a review of the remaining equipment expenditures to determine whether there are additional purchases that require prior written approval. Tennessee should also incorporate into its grants management policies and procedures a step to determine for any Department grants whether it is required to obtain prior approval from the Department for certain expenditures, or whether Tennessee can provide prior approval for subrecipients.

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.

Full Details: Oversight.gov Report Page

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...

Full Details: Oversight.gov Report Page

Audit | 3/27/2024

Department of Education OIG

Kentucky’s Oversight of Local Educational Agency ARP ESSER Plans and Spending

The objectives of the audit were to determine whether the Kentucky Department of Education (Kentucky) 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. Overall, we found that Kentucky had adequate processes to ensure that LEA ARP ESSER plans met applicable requirements. We also determined that the ARP ESSER plans for...

Full Details: Oversight.gov Report Page

Audit | 10/12/2023

Department of Education OIG

Washington’s Oversight of Local Educational Agency ARP ESSER Plans and Spending

The objectives of the audit were to determine whether the Washington Office of Superintendent of Public Instruction (Washington) 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 Washington did not have an adequate review and approval process to ensure that LEA ARP ESSER plans met all applicable...

Full Details: Oversight.gov Report Page

Audit | 9/20/2023

Department of Homeland Security OIG

Ineffective Controls Over COVID-19 Funeral Assistance Leave the Program Susceptible to Waste and Abuse

The Federal Emergency Management Agency (FEMA) did not always implement effective internal controls to provide oversight of COVID-19 Funeral Assistance. FEMA’s funeral assistance program greatly expanded the universe of reimbursable expenses for deaths related to COVID-19, even beyond those specifically identified as ineligible under established FEMA policy, without establishing guardrails to ensure relief was limited to necessary expenses and serious needs as required by statute.

Full Details: Oversight.gov Report Page

Audit | 8/24/2023

1 - Open

We recommend that the FEMA Administrator resolve questioned costs totaling an estimated $24,438,662 for expenses deemed ineligible by FEMA’s Individual Assistance Program and Policy Guide and determine the amount of any debts owed by recipients for erroneous payments.

2 - Closed

We recommend that the FEMA Administrator resolve other questioned costs included in our report and determine the amount of any debts owed by recipients for erroneous payments. Other questioned costs requiring resolution include: a) $1,348,546 for awards issued to multiple applicants for the same decedents; b) $554,653 for awards issued for applications that exceeded the $9,000 per decedent award limit; and c) $591,805 for 93 applications for which FEMA did not adequately review eligibility criteria of the applications.

3 - Open

We recommend that the FEMA Administrator ensure that future iterations of the Individual Assistance Program and Policy Guide and supporting procedures (a) provide consistent guidance on eligibility of funeral expenses for all future disaster declarations; and (b) allow for reimbursement of only necessary expenses and serious needs, consistent with the law.

4 - Closed

We recommend that the FEMA Administrator strengthen and monitor improvement of FEMA’s COVID-19 Funeral Assistance training practices with particular focus on: a) distinguishing legitimate sources of potential duplication such as decedent’s name and social security number from potential duplications that arise due to FEMA using a repurposed Individual Assistance processing system, with a data field such as damaged dwelling address; b) preventing FEMA from reimbursing expenses exceeding the maximum $9,000 per decedent; and c) deducting financial assistance received from outside sources such as pre-need funeral arrangements, burial insurance, and assistance from other voluntary or government agencies.

5 - Open

We recommend that the FEMA Administrator ensure that FEMA provides its COVID-19 Funeral Assistance call center contractor the guidance and training necessary to meet the quality control and production monitoring metrics as prescribed by its agreement with the contractor.

Department of Homeland Security OIG

FEMA Did Not Effectively Manage the Distribution of COVID-19 Medical Supplies and Equipment

Although the Federal Emergency Management Agency (FEMA) worked with its strategic partners to deliver critical medical supplies and equipment in response to COVID-19, FEMA did not effectively manage the distribution process. Specifically, FEMA did not use the Logistics Supply Chain Management System (LSCMS), its system of record for managing the distribution process, to track about 30 percent of the critical medical resources shipped, as required.

Full Details: Oversight.gov Report Page

Audit | 7/20/2023

1 - Closed

We recommend the FEMA Administrator clarify existing guidance and ensure FEMA personnel use the Logistics Supply Chain Management System or an alternative integrated solution as the system of record during disaster response operations to manage the distribution of FEMA-owned commodities, supplies, and equipment as well as those sourced by FEMA from partners across the Federal Government, non-governmental organizations, and the private sector to fulfill state, local, tribal, and territorial requests.

2 - Open

We recommend the FEMA Administrator take action to develop and improve the Logistics Management Directorate’s internal controls, guidance, and system integration to obtain more accurate information that enhances logistics decision making regarding the fulfillment of commodity requests during disaster response operations. At a minimum, FEMA should: a. develop internal controls to ensure appropriate information related to facility types, intermediate locations, and transportation-only orders is accurately reported in the Logistics Supply Chain Management System or an alternative integrated solution; b. update guidance and deliver training to ensure there is a clear audit trail when aggregating distribution data on FEMA-owned commodities, supplies, and equipment as well as those sourced by FEMA from partners across the Federal Government, non-governmental organizations, and the private sector to fulfill state, local, tribal, and territorial requests; and c. improve integration between the Logistics Supply Chain Management System and the Web Emergency Operations Center Crisis Management System to ensure the systems are, to the extent practicable, compatible and share information as required by the Post-Katrina Emergency Management Reform Act of 2006.

3 - Open

We recommend the FEMA Administrator issue guidance and ensure a standardized process for collecting and maintaining documentation to confirm delivery and receipt of FEMA-owned commodities, supplies, and equipment, as well as those sourced by FEMA from partners across the Federal Government, non-governmental organizations, and the private sector to fulfill state, local, tribal, and territorial requests. At a minimum, the guidance and standardized process should: a. identify the required types of documentation to confirm delivery and receipt such as signed bills of lading, packing slips, and other forms; b. include controls to ensure the shipment documentation includes item descriptions and the specific quantity of items delivered and received; c. clarify the procedures for executing and documenting the delivery of commodities, supplies, and equipment to locations where no FEMA personnel are present to receive shipments; and d. establish appropriate repositories for delivery and receipt documentation.

Department of Education OIG

Federal Student Aid’s Processes for Waiving Return of Title IV Requirements, Cancelling Borrowers’ Obligation to Repay Direct Loans, and Excluding Pell Grants from Federal Pell Lifetime Usage

FSA had adequate processes for waiving R2T4 requirements, cancelling borrowers’ obligation to repay Direct Loans, and excluding Pell disbursements from Pell lifetime usage for impacted students. FSA also designed adequate processes for schools to report the number and amounts of R2T4 waivers applied.

Full Details: Oversight.gov Report Page

Department of Homeland Security OIG

FEMA Did Not Provide Sufficient Oversight of Project Airbridge

The Federal Emergency Management Agency (FEMA) did not provide sufficient oversight of Project Airbridge, a COVID-19 initiative. Under unprecedented pressure to mitigate disruptions in global medical supply chains, FEMA established Project Airbridge.

Full Details: Oversight.gov Report Page

Department of Education OIG

University of Cincinnati’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

Our objective was to determine whether the University of Cincinnati (University) used the Student Aid (Assistance Listing Number (ALN) 84.425E) and Institutional (ALN 84.425F) portions of its Higher Education Emergency Relief Fund (HEERF) funds for allowable and intended purposes.The University spent $109.9 million (83 percent) of its total HEERF allocation of $132.8 million as of September 30, 2021. The University generally used the Student Aid ($42.1 million) and Institutional ($67.8 million) portions of its HEERF grant funds for allowable and intended purposes but needs to strengthen its...

Full Details: Oversight.gov Report Page

Audit | 1/17/2023

1.1 - Closed

Require the University of Cincinnati to develop and implement a review process to prevent or detect payment errors when awarding emergency financial aid grants to students, including written policies and procedures detailing how the reviews shall be conducted and the results documented, in accordance with 2 C.F.R. section 200.303.

1.2 - Closed

Require the University of Cincinnati to develop and implement written policies, procedures, and management review to ensure that its award determinations, eligibility criteria, and management decisions related to eligibility for its emergency financial aid grants to students are adequately documented and supported at the time award decisions are made, in accordance with 2 C.F.R. section 200.302(b)(3).

1.3 - Closed

Require the University of Cincinnati to carefully document how its student aid eligibility criteria prioritized and continues to prioritize students with exceptional need throughout the HEERF grant performance period.

2.1 - Closed

Require the University of Cincinnati to develop and implement written policies and procedures, including procedures that would identify and prevent improper revenue recognition and duplicate charges, to ensure that future calculations for charging lost revenue to its HEERF Institutional grant are reviewed for accuracy and consistency with its financial reporting policies and procedures.

2.2 - Closed

Determine whether the University of Cincinnati implemented appropriate corrective actions to resolve the $797,965 in unsupported lost revenue costs it charged to its HEERF Institutional grant; and, if the corrective actions are inappropriate, require the University to either return the funds to the Department or reallocate the funds for allowable expenditures.

2.3 - Closed

Determine whether the $1,916,041 that the University of Cincinnati charged to its HEERF Institutional grant for noncompetitive procurements was reasonable when compared to the costs of suitable alternatives; and, if the charges were inappropriate, require the University to either return the funds to the Department or reallocate the funds for allowable expenditures.

2.4 - Closed

Require the University of Cincinnati to develop and implement written policies and procedures to ensure that procurements charged to its HEERF Institutional grant are in accordance with applicable Federal requirements; and it consistently follows its procurement policies and procedures, including maintaining sufficient documentation to support its rationale for noncompetitive procurements and the basis for and reasonableness of the contract price.

3.1 - Closed

Require the University of Cincinnati to incorporate in its policies and procedures and implement the cash management requirements for minimizing the time between drawing down and disbursing Federal grant funds, and remitting interest earned in excess of $500 in accordance with 2 C.F.R. section 200.305(b).

3.2 - Closed

Require the University of Cincinnati to remit $35,439 based on the TIP’s average rate of return, less no more than $320 ($500 minus the $180 already retained) for administrative expenses if applicable; and remit the actual amount of earned interest on any future advances of Federal funds, in accordance with 2 C.F.R. section 200.305(b)(9).

4.1 - Closed

Require the University of Cincinnati to develop and implement written policies and procedures that incorporate the HEERF program’s reporting requirements and ensure that the expenditures in its quarterly HEERF Institutional expenditure reports are accurate and reported in the appropriate expenditure category.

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Reports

Tennessee Department of Education’s Administration and Oversight of Emergency Assistance to Nonpublic Schools Grant Funds

FEMA's Emergency Non-Congregate Sheltering Interim Policy Provided Greater Flexibility for Emergency Sheltering During the COVID-19 Pandemic

Illinois’ Oversight of Local Educational Agency ARP ESSER Plans and Spending

Kentucky’s Oversight of Local Educational Agency ARP ESSER Plans and Spending

Washington’s Oversight of Local Educational Agency ARP ESSER Plans and Spending

Ineffective Controls Over COVID-19 Funeral Assistance Leave the Program Susceptible to Waste and Abuse

FEMA Did Not Effectively Manage the Distribution of COVID-19 Medical Supplies and Equipment

Federal Student Aid’s Processes for Waiving Return of Title IV Requirements, Cancelling Borrowers’ Obligation to Repay Direct Loans, and Excluding Pell Grants from Federal Pell Lifetime Usage

FEMA Did Not Provide Sufficient Oversight of Project Airbridge

University of Cincinnati’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

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