Reports

Search for reports and investigative results.

Department of Education OIG

Duplicate Higher Education Emergency Relief Fund Grant Awards

This flash report presents our finding concerning duplicate Higher Education Emergency Relief Fund (HEERF) grant awards to institutions of higher education.1 This report includes a recommendation to enhance the U.S. Department of Education’s (Department) ability to prevent, identify, and correct duplicate HEERF grant awards.We identified 25 duplicate HEERF grant awards that OPE made to 24 schools, totaling about $73 million, which had not been corrected and documented in G5 as of August 2021. OPE officials stated that their processes for reviewing and approving HEERF applications and awards...

Full Details: Oversight.gov Report Page

Other | 6/09/2022

Department of the Treasury OIG

Desk Review of Phoenix, Arizona’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 7/21/2023

Department of the Treasury OIG

Desk Review of Oklahoma County, Oklahoma's Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 12/18/2024

1-1 - Open

Treasury Office of Inspector General (OIG) follow up with Oklahoma County's management to confirm if the $91,218 noted as unsupported expenditures within the Transfers greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types can be supported. If support is not provided, Treasury OIG should recoup the funds or request Oklahoma County management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance.

1-2 - Open

Treasury OIG request Oklahoma County management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $326,664 of ineligible costs charged to the Transfers greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds. Further, based on Oklahoma County's responsiveness to Treasury OIG's requests and management's ability to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to CRF with valid expenditures, Castro recommends that Treasury OIG determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types.

2-1 - Open

Treasury OIG follow-up with Oklahoma County to request that Oklahoma County management performs an assessment over the $1,288,109 in grants funds paid to the Oklahoma County Home Finance Authority, which were not tested by Castro, to determine if rental assistance payments and prepaid debit cards payments were made utilizing solely Oklahoma County's CRF proceeds, or if these expenses were paid with State of Oklahoma and Oklahoma City funding sources. If support is not provided, Treasury OIG should recoup the funds or request Oklahoma County management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance.

3-1 - Open

Treasury OIG follow-up with Treasury's Office of Capital Access to ensure that management decision letters are issued on the findings identified by the auditor in the Single Audit report.

Pandemic Response Accountability Committee

Review of Personnel Shortages in Federal Health Care Programs During the COVID-19 Pandemic

While personnel shortages existed in the health care community before the pandemic, the pandemic exacerbated these shortages. Maintaining an appropriate level of personnel in health care facilities is essential to providing a safe work environment for health care personnel and safe care to patients. The Pandemic Response Accountability Committee’s (PRAC) Health Care Subgroup developed this report to share insights into personnel shortages across four select federal health care programs, or the providers they reimburse. Together, these four programs provide health care services to approximately...

Full Details: Oversight.gov Report Page

Department of Education OIG

Des Moines Independent Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds

We performed this review to determine whether the Des Moines Independent Community School District expended ESSER grant funds for allowable purposes in accordance with applicable requirements. We determined that of the 20 expenditures that we reviewed, 17 were allowable and in accordance with applicable requirements. Two expenditures totaling $164,580 were unallowable because they were for advertising and public relations costs prohibited under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 Code of Federal Regulations part 200), and a...

Full Details: Oversight.gov Report Page

Other | 9/23/2024

1 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to return to the U.S. Department of Education the $164,580 that Des Moines improperly charged tothe ARP ESSER grant for LEA advertising and public relations or reallocate the funds to other allowable costs. Identifyany additional improper charges to ESSER grants for LEA advertising and public relations, including those made duringperiods not covered by our review, and if applicable, return the funds to the U.S. Department of Education or reallocatethem to other allowable costs.

2 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to provide documentation to support payment of the unsupported portion of the HVAC upgradesexpenditure, return to the U.S. Department of Education the $33,326 in ARP ESSER grant funds, or reallocate the fundsto other allowable costs.

3 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to calculate the interest earned (actual or imputed) on any ESSER grant funds that were retained(withheld) and not immediately paid to vendors, and if applicable, ensure that the correct amount of interest is returned tothe Federal government in accordance with 2 C.F.R. section 200.305(b)(9).

4 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to ensure that LEA officials responsible for making or reviewing and approving purchases receivesufficient training on Federal rules and regulations related to grant administration and management, particularly thoseaddressing allowability, documentation requirements, and cash management.

Department of Labor OIG

Pandemic Response and Accountability: Reducing Fraud and Expanding Access to COVID-19 Relief through Effective Oversight

Full Details: Oversight.gov Report Page

Department of the Treasury OIG

Emergency Rental Assistance Program (ERA2) – Questioned Cost Finding, Thurston County, Washington (Redacted)

This report is redacted.

Full Details: Oversight.gov Report Page

Federal Reserve Board & CFPB OIG

Observations on Cybersecurity Risk Management Processes for Vendors Supporting the Main Street Lending Program and the Secondary Market Corporate Credit Facility

Full Details: Oversight.gov Report Page

Pandemic Response Accountability Committee

FRAUD ALERT: PRAC Identifies $5.4 Billion in Potentially Fraudulent Pandemic Loans Obtained Using Over 69,000 Questionable Social Security Numbers

The PRAC’s Pandemic Analytics Center of Excellence (PACE) data scientists identified $5.4 Billion in potential identity fraud associated with over 69,000 questionable Social Security Numbers (SSNs) used on applications across disbursed loans in the Small Business Administration’s COVID-19 Economic Injury Disaster Loan Program and Paycheck Protection Program. Through collaborative verification methods with the Social Security Administration, we identified that these SSNs were used in connection with over 99,000 applications and warrant further scrutiny. The results of this Fraud Alert...

Full Details: Oversight.gov Report Page

Department of the Interior OIG

The Bureau of Indian Affairs Great Plains Region Did Not Oversee CARES Act Funds Appropriately

We determined that the BIA Great Plains Region did not hold three Tribes accountable for submitting CARES Act financial reports or narrative reports.

Full Details: Oversight.gov Report Page

Other | 2/10/2023

Date Range

Report Type

Report Category

Submitting Agency

State (State and Local Reports)

Fraud Type

Agency Reviewed

Management Challenges

Any Recommendations

Any Open Recommendations

Reports

Duplicate Higher Education Emergency Relief Fund Grant Awards

Desk Review of Phoenix, Arizona’s Use of Coronavirus Relief Fund Proceeds

Desk Review of Oklahoma County, Oklahoma's Use of Coronavirus Relief Fund Proceeds

Review of Personnel Shortages in Federal Health Care Programs During the COVID-19 Pandemic

Des Moines Independent Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds

Pandemic Response and Accountability: Reducing Fraud and Expanding Access to COVID-19 Relief through Effective Oversight

Emergency Rental Assistance Program (ERA2) – Questioned Cost Finding, Thurston County, Washington (Redacted)

Observations on Cybersecurity Risk Management Processes for Vendors Supporting the Main Street Lending Program and the Secondary Market Corporate Credit Facility

FRAUD ALERT: PRAC Identifies $5.4 Billion in Potentially Fraudulent Pandemic Loans Obtained Using Over 69,000 Questionable Social Security Numbers

The Bureau of Indian Affairs Great Plains Region Did Not Oversee CARES Act Funds Appropriately

Glossary

Glossary name will go here