Reports
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Small Business Administration OIG
COVID-19 Pandemic EIDL and PPP Loan Fraud Landscape
The U.S. Small Business Administration (SBA) Office of Inspector General (OIG) conducted this review to provide a comprehensive estimate of the potential fraud in the U.S. Small Business Administration’s (SBA) pandemic assistance loan programs. Over the course of the Coronavirus Disease 2019 (COVID-19) pandemic, SBA disbursed approximately $1.2 trillion of COVID-19 Economic Injury Disaster Loan (EIDL) and Paycheck Protection Program (PPP) funds.In the rush to swiftly disburse COVID-19 EIDL and PPP funds, SBA calibrated its internal controls. The agency weakened or removed the controls...
Small Business Administration OIG
Serious Concerns Regarding the Return of Paycheck Protection Program Funds
The Office of Inspector General (OIG) is issuing this management advisory to bring to your attention concerns regarding the return of Paycheck Protection Program (PPP) funds. This issue requires immediate attention and action by the U.S. Small Business Administration (SBA) to ensure it has processes and procedures in place to adequately accept, process, and account for PPP funds returned by borrowers, lenders, and financial institutions. Expedited management action should mitigate the risk of financial loss to taxpayers.Establishing clear and detailed guidance for borrowers, lenders, and...
Small Business Administration OIG
White Paper: 7(a) Loan Program During SBA’s Response to the COVID-19 Pandemic
We prepared this white paper to report on the U.S. Small Business Administration’s (SBA) 7(a) loan program performance during SBA’s response to the Coronavirus Disease 2019 (COVID-19) pandemic and address potential risks SBA should consider in managing the program.We identified factors that could impact the 7(a) loan program and should be considered in SBA’s program risk strategy. Specifically, in FY 2021, the total amount of loans increased to $31.4 billion from $19.4 billion in FY 2020 (62 percent increase) and $20.6 billion in FY 2019 (53 percent increase), as did the average loan amount...
Department of the Interior OIG
The Bureau of Indian Affairs’ Coronavirus Response at Indian Country Detention Facilities
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) was enacted. It included $8 billion for direct payments to Indian Tribes and $522 million of direct appropriations to the Bureau of Indian Affairs (BIA) and Bureau of Indian Education (BIE) for COVID-19 response. Given this infusion of funding, we examined the impact of COVID-19 on the Indian detention system from April 1, 2020, to May 31, 2020, including the actions the BIA and the tribes have taken to respond to outbreaks of this virus, and how other longstanding challenges have affected the BIA’s response...
Department of the Interior OIG
Departmental Offices CARES Act Funding Snapshot
Under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) enacted on March 27, 2020, the U.S. Department of the Interior (DOI) received $909.7 million to prevent, prepare for, and respond to the coronavirus pandemic. The Office of the Secretary (OS) received $158.4 million of the DOI’s CARES Act funding and transferred funds to the U.S. Fish and Wildlife Service (FWS), National Park Service (NPS), Bureau of Land Management (BLM), Office of Inspector General (OIG), Bureau of Reclamation (BOR), and Office of Wildland Fire (OWF). As of November 30, 2020, 5.3 percent of the funding...
Department of the Interior OIG
Where’s the Money? DOI Use of CARES Act Funds as of October 31, 2020
On March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). To date the CARES Act has provided the U.S. Department of the Interior (DOI) with $909.7 million, which includes direct apportionments of $756 million to support the needs of DOI programs, bureaus, Indian Country, and the Insular Areas, and a $153.7 million transfer from the U.S. Department of Education to the BIE.This report presents the DOI’s progress as of October 31, 2020, in spending CARES Act appropriations. Specifically, the DOI’s expenditures to date total $566,168,083...
Department of the Interior OIG
Where’s the Money? DOI Use of CARES Act Funds as of September 30, 2020
On March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). To date the CARES Act has provided the U.S. Department of the Interior (DOI) with $909.7 million, which includes direct apportionments of $756 million to support the needs of DOI programs, bureaus, Indian Country, and the Insular Areas, and a $153.7 million transfer from the U.S. Department of Education to the BIE.This report presents the DOI’s progress as of September 30, 2020, in spending CARES Act appropriations. Specifically, the DOI’s expenditures to date total $546,908,092...
Department of the Interior OIG
Lessons Learned From Oversight of the Coastal Impact Assistance Program Grants
On March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). To date, the CARES Act has provided the U.S. Department of the Interior (DOI) with $909.7 million, which includes direct apportionments of $756 million to support the needs of DOI programs, bureaus, Indian Country, and the Insular Areas, and a $153.7 million transfer from the U.S. Department of Education (ED) to the BIE.In this report, we present lessons learned from and the risks identified in our earlier audit and investigation work related to the Coastal Impact Assistance...
Department of the Interior OIG
Where’s the Money? DOI Use of CARES Act Funds as of August 31, 2020
On March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). To date the CARES Act has provided the U.S. Department of the Interior (DOI) with $909.7 million, which includes direct apportionments of $756 million to support the needs of DOI programs, bureaus, Indian Country, and the Insular Areas, and a $153.7 million transfer from the U.S. Department of Education to the BIE.This report presents the DOI’s progress as of August 31, 2020, in spending CARES Act appropriations. Specifically, the DOI’s expenditures to date total $526,662,366...
Department of the Interior OIG
The Bureau of Safety and Environmental Enforcement’s Safety Inspection Program COVID-19 Response
During the COVID-19 pandemic, the Bureau of Safety and Environmental Enforcement (BSEE) continued to fulfill its mission by performing safety and environmental inspections for offshore oil and gas operations. We reviewed the actions BSEE’s three regions—the Gulf of Mexico Region, Pacific Region, and Alaska Region—have taken to protect inspectors and offshore employees from COVID-19 and evaluated any impacts the virus had on inspections BSEE conducted since March 2020. We found that BSEE:• Developed, communicated, and updated COVID-19 guidance for all personnel involved with offshore...
Department of the Interior OIG
CARES Act Funds for DOI’s Wildland Fire Management Program as of June 19, 2020
On March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), which provided the U.S. Department of the Interior (DOI) with $756 million to support the needs of DOI programs, bureaus, Indian Country, and the Insular Areas.As part of the $756 million, the Office of the Secretary received $157.4 million to prevent, prepare for, and respond to the coronavirus across DOI operations, which includes wildland fire management. The DOI approved $11.3 million in funding for the DOI’s Wildland Fire Management (WFM) program through September 30, 2020...
Environmental Protection Agency OIG
EPA OIG's Response to the COVID-19 Pandemic
See the additional details link below for the full report, report summary, multimedia or any agency follow-up.
Department of the Interior OIG
Where’s the Money? DOI Use of CARES Act Funds as of June 30, 2020
On March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). To date, the CARES Act has provided the U.S. Department of the Interior (DOI) with $909.7 million, which includes direct apportionments of $756 million to support the needs of DOI programs, bureaus, Indian Country, and the Insular Areas and a $153.7 million transfer from the U.S. Department of Education to the Bureau of Indian Education in June.This report presents the DOI’s progress as of June 30, 2020, in spending CARES Act appropriations. Specifically, the DOI’s expenditures...
Department of the Interior OIG
Bureau of Indian Education Snapshot
On March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), which provided the U.S. Department of the Interior (DOI) with $756 million to support the needs of DOI programs, bureaus, Indian Country, and the Insular Areas.As part of the CARES Act, the Bureau of Indian Education (BIE) received $69 million from the DOI to prevent, prepare for, and respond to the coronavirus pandemic. In addition to the CARES Act funding appropriated directly to the DOI, the CARES Act’s Education Stabilization Fund required the U.S. Department of Education to...
Department of the Interior OIG
Management Advisory - Recommendations for Reimbursing Contractors’ Paid Leave Under the Coronavirus Aid, Relief, and Economic Security (CARES) Act
CARES Act Section 3610 allows Federal agencies to reimburse their contractors and subcontractors for any paid leave, including sick leave, that the contractors provide to keep their employees or subcontractors in what the section refers to as a “ready state.” Because these reimbursements present a number of risks and the U.S. Department of the Interior (DOI) is already receiving Section 3610 claims from contractors, the DOI urgently needs to put policies in place to ensure consistent oversight of reimbursed leave costs.In this management advisory memorandum, we offer three recommendations that...
Environmental Protection Agency OIG
EPA’s Initial Implementation of CARES Act Section 3610
See the additional details link below for the full report, report summary, multimedia or any agency follow-up.
Department of the Interior OIG
The National Park Service's Coronavirus Response Operating Plans
In response to the outbreak of the Coronavirus (COVID-19), the National Park Service (NPS) closed most park buildings, facilities, and restrooms, and in some cases, entire parks. With States now easing stay-at-home restrictions, and in response to the White House’s emphasis to open the national parks, some parks have already increased access by implementing a phased reopening. To facilitate a safe reopening, the NPS issued the National Park Service COVID-19 Adaptive Operations Recovery Plan to the parks on May 28, 2020. We contacted each of the 62 national park superintendents to report on...
Department of the Interior OIG
Lessons Learned for Indian Country
The DOI will award most of its CARES Act funding to Indian Country through grants to the Bureau of Indian Affairs (BIA) and the Bureau of Indian Education (BIE). Of the $756 million, $522 million (69.0 percent) will be funded to Indian Country. As of June 13, 2020, $419,462,721, or 80.4 percent, had been obligated.These emergency response awards from the DOI–together with more than $8.7 billion in awards to Indian Country from other Federal departments—present a higher risk because they must be spent in a short period of time. In addition, we have identified Indian Country as a high-risk area...
Department of the Interior OIG
The Office of Insular Affairs Took Appropriate Action With CARES Act Funds
Department of Transportation OIG
Memorandum to the Secretary: Key Potential Risk Areas for the Department of Transportation in Overseeing CARES Act Requirements
Implementing the Coronavirus Aid, Relief, and Economic Security (CARES) Act is among the Department of Transportation’s (DOT) highest priorities in this time of national emergency. The CARES Act provides DOT with over $36 billion to prevent, prepare for, and respond to COVID-19 across all modes of transportation. To its credit, DOT swiftly distributed these funds and has begun implementing the Act’s requirements to provide much-needed relief to American workers, families, and businesses. As the Department is aware, the volume of CARES Act funds and the speed with which the funds have been...
Department of the Interior OIG
Where’s the Money? DOI Use of CARES Act Funds as of May 31, 2020
On March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Among its provisions, the CARES Act provided the U.S. Department of the Interior (DOI) with $756 million to support the needs of DOI programs, bureaus, Indian Country, and the Insular Areas.This report presents the DOI’s progress as of May 31, 2020, in spending CARES Act appropriations. Specifically, the DOI’s expenditures to date total $337,105,190 and its obligations total $448,680,794.We are also monitoring the DOI’s progress on reporting milestones established by the CARES...
Department of the Interior OIG
Lessons Learned for CARES Act Awards
On March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Among its provisions, the CARES Act provided the U.S. Department of the Interior (DOI) with $756 million to support the needs of DOI programs, bureaus, Indian Country, and the Insular Areas.The DOI will award most of its CARES Act funding through contracts and financial assistance agreements (such as grants and cooperative agreements). Our past work demonstrates that these awards are a vulnerable area for the DOI. Moreover, awards made as part of emergency response are riskier...
Department of the Interior OIG
DOI OIG CARES Act Oversight Plan
In March 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) for response and relief related to COVID-19. The Act provided the U.S. Department of the Interior (DOI) with $756 million to support the Bureau of Reclamation, Insular Affairs, Indian Affairs, Indian Education, and Department operations.Oversight of the DOI’s CARES Act spending is critical to safeguard health and safety, water, and Indian education. We describe our four-pronged approach in this document:• Monitoring for early detection• Reviews to uncover and report on wrongdoing•...
Small Business Administration OIG
Third White Paper: Risk Awareness and Lessons Learned from Prior Audits of Entrepreneurial Development Programs
Small Business Administration OIG
Second White Paper: Risk Awareness and Lessons Learned from Audits and Inspections of Economic Injury Disaster Loans
Delaware Office of the State Auditor
National COVID-19 Data Quality Audit Template
In July 2020, Delaware State Auditor Kathy McGuiness announced the creation of a national COVID-19 Data Quality Audit Template. The template was created as part of a bipartisan, multistate effort with auditor’s offices from Florida, Mississippi, Ohio and Pennsylvania in order to create a uniform approach to data collection, reporting, and monitoring of COVID-19 across the country. Several auditor’s offices across the country have released reports specifically using the COVID-19 Data Quality Audit Template. The goal for this report is to evaluate released reports for common issues that can...
Department of the Treasury: Financial Audit Services Management Letter
As a part of our audit of the State of Louisiana’s Annual Comprehensive Financial Report (ACFR) and our work related to the Single Audit of the State of Louisiana for the fiscal year ended June 30, 2021, we performed procedures at the Department of the Treasury to provide assurances on financial information that was significant to the state’s ACFR. The Department of Treasury did not consistently follow its policies and procedures for all grants awarded through the Main Street Recovery Program, which provided reimbursement from the federal Coronavirus Relief Fund to eligible Louisiana...
Massachusetts Office of the State Auditor
Audit of the Massachusetts College of Art and Design
In this performance audit, we reviewed financial activity from federal funds provided by the CARES Act and the CRRSAA. The Massachusetts College of Art and Design (MassArt) received grant funding under two components of the CARES Act’s Education Stabilization Fund: direct funding from the United States Department of Education (US DOE), provided through the Higher Education Emergency Relief Fund (HEERF), and funding from the Massachusetts Department of Higher Education (MDHE), allocated through the Governor’s Emergency Education Relief Fund. Under the CRRSAA, MassArt received direct funding...
Massachusetts Office of the State Auditor
Audit of the Massachusetts Commission Against Discrimination
The audit examined Massachusetts Commission Against Discrimination's (MCAD) case management system to determine whether a backlog was present. The audit also reviewed whether MCAD had created a process for ensuring that CARES Act funds received complied with the policies issued by the Office of the Comptroller of the Commonwealth and whether the employees processing these funds were trained in risk management and information security as required by the Executive Office of Technology Services and Security.
Vermont Office of the State Auditor
Agency of Human Services: Of $92.7 Million Reviewed, AHS Overpaid 17 Providers by $7 Million Under the Health Care Provider Stabilization Grant Program
This is the second of two audits pertaining to Vermont’s usage of CRF funds conducted by the State Auditor’s Office. The objectives of this audit were to (1) assess whether and how AHS ensured that only those providers meeting State and Federal requirements received payments under the HCS program and (2) to determine whether selected HCS payments were supported and did not duplicate payments made under other government COVID-19 programs.
Massachusetts Office of the State Auditor
Audit of Worcester State University
The audit examined Worcester State University's (WSU) use of Higher Education Emergency Relief Fund grants received through the CARES Act and CRRSAA. The audit also determined whether users of WSU’s Colleague Finance system (the information system containing financial records used at the university) received cybersecurity awareness training in accordance with standards issued by the Executive Office of Technology Services and Security. Our audit revealed no significant instances of noncompliance by WSU that must be reported.
West Virginia Legislative Auditor's Office
Special Report: Workforce West Virginia Unemployment Claims Data
The objective of this report was to provide information on the unprecedented number of unemployment claims filed in response to the COVID-19 pandemic, the amount paid in fraudulent claims, and the causes for many fraudulent claims being paid. We found that WorkForce West Virginia Paid Nearly $83 Million in Fraudulent Unemployment Claims During the COVID-19 Pandemic.
Massachusetts Office of the State Auditor
Audit of Springfield Technical Community College
In this performance audit, we reviewed financial activity from federal funds provided by the CARES Act. Springfield Technical Community College (STCC) received grant funds under two components of the CARES Act’s Education Stabilization Fund: direct funding from the United States Department of Education (US DOE), provided through the Higher Education Emergency Relief Fund and funding from the Massachusetts Department of Higher Education (MDHE), allocated through the Governor’s Emergency Education Relief Fund. The purpose of our audit was to determine whether STCC administered the CARES Act...
Massachusetts Office of the State Auditor
Audit of Greenfield Community College
In this performance audit, we reviewed financial activity from federal funds provided by the CARES Act. Greenfield Community College (GCC) received grant funds under two components of the CARES Act’s Education Stabilization Fund: direct funding from the United States Department of Education (US DOE), provided through the Higher Education Emergency Relief Fund (HEERF), and funding from the Massachusetts Department of Higher Education (MDHE), allocated through the Governor’s Emergency Education Relief Fund. The purpose of our audit was to determine whether GCC administered the CARES Act funds it...
Washington, King County Auditor's Office
Pandemic Response: Shift to Long-Term Remote Work Creates Opportunities for Benefits but Requires More Planning to Mitigate Risk
This report is a review of risks and possible mitigation strategies related to remote work decisions. The office has not yet completed its assessment of the County’s transitions to remote work and are not yet making recommendations because of the evolving nature of these decisions. However, when the office’s assessment is complete, it will use the information in this document as a starting point for making recommendations in the future.