Reports

Small Business Administration OIG

SBA's Internal Controls to Prevent Shuttered Venue Operators Grants to Ineligible Applicants

This report presents the results of our inspection to assess the U.S. Small Business Administration’s (SBA) Shuttered Venue Operators Grant (SVOG) controls to prevent disbursements to ineligible entities. Specifically, our review focused on general eligibility requirements applicable to all SVOG applicants and venue-specific requirements applicable to live venue operators. SBA delayed launching the SVOG application portal for over 2 weeks in April 2021 because of technical issues. In June 2021, SBA officials made program changes, which SBA called a “program refresh,” to accelerate application...

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 10/25/2023

Department of Labor OIG

COVID-19: MSHA Did Not Complete or Accurately Report Mandatory Inspections

Full Details: Oversight.gov Report Page

Audit | 10/17/2023

1 - Open

We recommend the Assistant Secretary for Mine Safety and Health report transparently each year on the number of idle mine visits (E28) and attempted inspections (E27) used to eliminate mandatory inspections each fiscal year.

10 - Open

We recommend the Assistant Secretary for Mine Safety and Health revise business rules used in MSHA reports for the mandatory inspections program to align with the Mine Act and MSHA policy, or update MSHA policy accordingly and consider raising the number of E28 idle mine visits and E27 denial of entry attempts used in MSHA reports to eliminate an inspection requirement.

11 - Open

We recommend the Assistant Secretary for Mine Safety and Health improve the design and execution of MSHA’s internal control system for the mandatory inspections program to align with the GAO Standards for Internal Control in the Federal Government, specifically by identifying key risks through a programmatic risk assessment and collecting MSHA workforce concerns to verify or improve the integrity of the program.

2 - Open

We recommend the Assistant Secretary for Mine Safety and Health update MSHA policies to: (1) define a schedule for verifying mine statuses; (2) specify when visual verifications (e.g., E28 idle mine visits) are necessary; (3) limit deviations from the mine status criteria to defined exceptional situations; (4) define how “primary mine type” changes apply during calculation of inspection requirements; (5) define timeliness metrics for certification of E01 inspections; (6) require mandatory inspections start and end in the same fiscal year; and (7) define how to calculate the mandatory inspection completion rate annually.

3 - Open

We recommend the Assistant Secretary for Mine Safety and Health redesign monitoring processes to check Part 50 data reporting for mines on a quarterly basis, and verify timely certification of mandatory inspections and accuracy of activity codes and inspection dates.

4 - Open

We recommend the Assistant Secretary for Mine Safety and Health update supporting tools based on revisions to the mine status criteria.

5 - Open

We recommend the Assistant Secretary for Mine Safety and Health develop a process to verify if: (1) mines in “temporarily idle” status for extended periods need a change to “abandoned” status and (2) mines with underground openings are being timely sealed when their “primary mine type” is not listed as “underground.”

6 - Open

We recommend the Assistant Secretary for Mine Safety and Health verify all underground coal mines in abandoned status for more than 90 days are either sealed (and its status updated in MSHA’s system), in the process of sealing and are issued a violation for non-compliance with the regulation, or has a remark in MSHA’s system indicating why it will not be sealed. This may include verifying the mine was identified for future reclamation in the Abandoned Mine Lands program inventory.

7 - Open

We recommend the Assistant Secretary for Mine Safety and Health communicate to staff on: (1) the current version of mine status criteria, (2) MSHA reports and tools available for the mandatory inspection program, and (3) leadership’s expectations on districts correcting activity codes and when Part 50 data should be available to districts (including follow-up and violations for operators not reporting timely).

8 - Open

We recommend the Assistant Secretary for Mine Safety and Health Add a system control to verify the “primary mine type” field is populated.

9 - Open

We recommend the Assistant Secretary for Mine Safety and Health update policy or procedures to: (1) clearly define when an inspection starts and ends and (2) ensure the inspection dates for an E01 mandatory inspection include any inspection work done on other events (e.g., E16 spot inspection) to make the E01 inspection an “entire mine” inspection adhering to requirements in the Mine Act.

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

Department of Labor OIG

COVID-19: ETA Needs a Plan to Reconcile and Return to the U.S. Treasury Nearly $5 Billion Unused by States for a Temporary Unemployment Insurance Program

Full Details: Oversight.gov Report Page

Audit | 9/28/2023

1 - Open

We recommend the Principal Deputy Assistant Secretary for Employment and Training work with Oregon, Louisiana, Delaware, and Mississippi to ensure the appropriate return of approximately $105.1 million in TFFF reimbursements for first-week regular UI compensation paid that were associated with ineligible weeks.

2 - Open

We recommend the Principal Deputy Assistant Secretary for Employment and Training establish a deadline by which states are required to perform a timely review of past drawdowns and provide evidence that drawdowns were for reimbursement of eligible first-week regular UI compensation paid by the state for claim weeks that fell within the TFFF program period.

3 - Open

We recommend the Principal Deputy Assistant Secretary for Employment and Training reassess the eligibility of all states with waiting week provisions according to their state laws to ensure that the waiting week was not in effect when states accessed TFFF funds prior to December 31, 2020.

4 - Open

We recommend the Principal Deputy Assistant Secretary for Employment and Training ensure that any state drawdowns of the remaining almost $5 billion ($4,948,811,006) in TFFF funds are only for the reimbursement of first-week regular UI compensation paid by the state that fall within the TFFF program period (March 27, 2020, through September 6, 2021).

5 - Closed

We recommend the Principal Deputy Assistant Secretary for Employment and Training establish a deadline for states to reconcile and close out TFFF accounts so ETA can facilitate deobligation of the funding.

6 - Open

We recommend the Principal Deputy Assistant Secretary for Employment and Training establish written procedures and deadlines for the timely return of funding for TFFF and future similar programs and consult with OMB and Treasury officials to execute the proper return of unused funds that remain within states’ accounts.

7 - Open

We recommend the Principal Deputy Assistant Secretary for Employment and Training capture lessons learned from the TFFF program and use the information to develop effective internal control procedures to ensure states meet program requirements, including eligibility, and have sufficient infrastructure in place to pay claimants’ UI benefits without delay for similar temporary emergency UI programs that may be established in the future.

8 - Open

We recommend the Principal Deputy Assistant Secretary for Employment and Training capture lessons learned from the TFFF program and use the information to develop and implement controls to ensure the methodology and procedures are documented and maintained for estimating allotments and subsequent adjustments for similar temporary emergency UI programs that may be established in the future.

Department of Labor OIG

COVID-19: The Employment and Training Administration Needs to Improve Oversight of Grants Awarded in New Jersey

Full Details: Oversight.gov Report Page

Audit | 9/28/2023

1 - Open

We recommend the Principal Deputy Assistant Secretary for Employment and Training: Develop and implement risk tolerance for the amount of participants being served under the WIOA Adult, Youth, and Dislocated Workers program.

2 - Open

We recommend the Principal Deputy Assistant Secretary for Employment and Training: Regularly monitor Bergen Community College’s performance and provide the necessary assistance to ensure $7.2 million in remaining funds are used as intended by the completion of the one-year extension period

3 - Closed

We recommend the Principal Deputy Assistant Secretary for Employment and Training: Develop and implement guidance to specifically identify the high risk associated with low enrollment levels in combination with the high burn rate of grant funds .

4 - Open

We recommend the Principal Deputy Assistant Secretary for Employment and Training: Resolve the $265,040 in questioned costs associated with ineligible participants and ineligible payments

5 - Open

We recommend the Principal Deputy Assistant Secretary for Employment and Training: Establish and implement a plan to improve monitoring activities to ensure grantees and sub-recipients are properly documenting eligibility.

6 - Closed

We recommend the Principal Deputy Assistant Secretary for Employment and Training: Establish and implement a plan to increase the level of technical assistance and monitoring for grantees and sub-recipients to ensure they properly administer contracts and reimburse on the job training costs.

7 - Open

We recommend the Principal Deputy Assistant Secretary for Employment and Training: Resolve the $6.9 million in questioned costs associated with unaccounted expenditures and assist the New Jersey Department of Labor and Workforce Development in expediting the closure of corrective action related to its accounting system.

Election Assistance Commission OIG

Audit of the HAVA Grants Awarded to the State of Wisconsin

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $27.4 million in funds received by the State of Wisconsin under the Help America Vote Act. The objectives of the audit were to determine whether the State of Wisconsin Elections Commission: 1) used funds for authorized purposes in accordance with Section 101 and Section 251 of HAVA and other applicable requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and 3) used the funds in a manner consistent with the informational plans provided to EAC. The audit...

Full Details: Oversight.gov Report Page

Audit | 9/27/2023

Department of Labor OIG

OSHA Needs to Do More to Address High Injury Rates of Warehouse Workers

Full Details: Oversight.gov Report Page

Audit | 9/27/2023

1 - Open

We recommend the U.S. Assistant Secretary for Occupational Safety and Health update the criteria for the number of establishments to be included in the Site-Specific Targeting programs’ universes to better reflect industry growth and the number of eligible establishments nationwide.

2 - Open

We recommend the U.S. Assistant Secretary for Occupational Safety and Health to develop specific, measurable inspection goals for the Site Specific Targeting program, including a baseline for the number of inspections in each Site-Specific Targeting category, and periodically monitor progress toward those goals.

3 - Open

We recommend the U.S. Assistant Secretary for Occupational Safety and Health develop a more effective enforcement strategy to improve employer Form 300A compliance.

4 - Open

We recommend the U.S. Assistant Secretary for Occupational Safety and Health assess Form 300A data categories and gather more specific supporting information about injuries to better identify the count and type of injuries reported, such as musculoskeletal disorders.

5 - Open

We recommend the U.S. Assistant Secretary for Occupational Safety and Health develop improved Form 300A data analyses to better identify trends among industries and establishments.

6 - Open

We recommend the U.S. Assistant Secretary for Occupational Safety and Health develop specific measurable inspection goals for the warehousing National Emphasis Program, including a baseline for the number of inspections to complete and periodically monitor progress toward those goals. Ensure the goals contain metrics that demonstrate the outcomes of the program.

7 - Closed

We recommend the U.S. Assistant Secretary for Occupational Safety and Health issue specific training to address the training components of the warehouse National Emphasis Program.

Department of Labor OIG

COVID-19 - ETA Can Improve its Oversight to Ensure Integrity over CARES Act UI Programs

Full Details: Oversight.gov Report Page

Other | 9/22/2023

Department of Labor OIG

COVID-19: Unemployment Relief For Governmental Entities And Nonprofit Organizations Should Have Been Better Managed

Full Details: Oversight.gov Report Page

Audit | 9/21/2023

Date Range

Report Type

Report Category

Submitting Agency

State/Local Agency

State (State and Local Reports)

Fraud Type

Agency Reviewed

Related Organizations

Management Challenges

Any Recommendations

Any Open Recommendations

Reports

SBA's Internal Controls to Prevent Shuttered Venue Operators Grants to Ineligible Applicants

COVID-19: MSHA Did Not Complete or Accurately Report Mandatory Inspections

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

SBA’s Oversight of Restaurant Revitalization Fund Recipients

COVID-19: ETA Needs a Plan to Reconcile and Return to the U.S. Treasury Nearly $5 Billion Unused by States for a Temporary Unemployment Insurance Program

COVID-19: The Employment and Training Administration Needs to Improve Oversight of Grants Awarded in New Jersey

Audit of the HAVA Grants Awarded to the State of Wisconsin

OSHA Needs to Do More to Address High Injury Rates of Warehouse Workers

COVID-19 - ETA Can Improve its Oversight to Ensure Integrity over CARES Act UI Programs

COVID-19: Unemployment Relief For Governmental Entities And Nonprofit Organizations Should Have Been Better Managed

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