Reports
Search reports, investigative results, and agency plansShowing 1 - 10 of 253 results
Small Business Administration OIG
Evaluation of COVID-19 Economic Injury Disaster Loan Applicants on the U.S. Department of the Treasury’s Do Not Pay List
The OIG is issuing this evaluation to assess whether the U.S. Small Business Administration (SBA) effectively implemented internal controls when using the U.S. Department of the Treasury’s Do Not Pay (DNP) databases to detect and prevent payments of Coronavirus Disease 2019 (COVID-19) Economic Injury Disaster Loans (EIDL) and grants to ineligible entities. Despite implementing controls requiring loan officers to check DNP databases prior to approval of COVID-19 EIDLs and provide applicants 30 days to rectify any negative information received from DNP, the agency continued to award and disburse...
Small Business Administration OIG
7(a) Loan Approval for Borrowers with Unresolved COVID-19 Pandemic Loan Compliance Issues
The Office of Inspector General (OIG) is issuing this Inspection Report to assess the Small Business Administration’s (SBA) process for approving 7(a) loans for borrowers with unresolved pandemic loan compliance issues. From October 1, 2019 through May 8, 2023, SBA approved and disbursed 172,598 7(a) loans, totaling $83.4 billion. The 7(a) lenders who have delegated approval authority approved 92 percent of these loans and SBA approved the remaining 8 percent. SBA implemented a process to screen 7(a) loan applications for eligibility, which included screening for Paycheck Protection Program...
Pandemic Response Accountability Committee
A Review of Pandemic Relief Funding and How It Was Used In Six U.S. Communities: Springfield, Massachusetts
To learn how communities across the nation responded to the pandemic, we initiated a multi-part review of six communities—two cities, two rural counties, and two Tribal reservations. This report is the first community-specific report and focuses on our work in Springfield, Massachusetts, where we previously identified that recipients, including city government, small businesses, and individuals, received almost $1.88 billion from 52 pandemic relief programs and subprograms. This report provides a closer look at nine pandemic programs and subprograms provided to Springfield by eight federal...
Small Business Administration OIG
SBA’s Handling of Returned COVID-19 Economic Injury Disaster Loan Funds and De-obligations of Approved Loans
The Office of Inspector General (OIG) is issuing this management advisory to present the results of our review of the U.S. Small Business Administration’s (SBA) processing of Coronavirus Disease 2019 (COVID-19) Economic Injury Disaster Loan (EIDL) funds that were returned to the agency by borrowers, banks, or other sources. We found significant delays in the decision process related to returned COVID-19 EIDL funds. The majority of these COVID-19 EIDLs were eventually made available to small business owners, including the original borrowers. However, SBA canceled $3.1 billion of these loans...
Pandemic Response Accountability Committee
Why Unemployment Insurance Fraud Surged During the Pandemic
UI was already a strained system, but the pandemic exacerbated existing challenges and created new ones which lead to massive fraud. We sampled 45 cases and learned about the schemes and methods fraudsters used. Find out what can be done to improve UI for the future. Read our report to find out more.
Pandemic Response Accountability Committee
Pandemic Relief Experiences: A Focus on Six Communities
The PRAC along with 10 of our member Offices of Inspectors General conducted this second phase of our review in order to provide insights on the experiences of the two cities, two rural counties, and two Tribal reservations that, during the first part of our review, received a combined $2.65 billion in pandemic relief funding across 89 pandemic programs and subprograms. We found that the six communities shared similar experiences even though their populations, demographics, locations, and contexts were unique. Specifically, we identified four themes which provide valuable insights to...
Small Business Administration OIG
SBA’s Restaurant Revitalization Fund Program Award Practices
This SBA OIG pandemic oversight report reviewed the U.S. Small Business Administration’s Restaurant Revitalization Fund application review and approval process. The objective of this review was to determine whether the controls SBA implemented to award RRF program funds in accordance with the Act and other applicable guidance were effective. SBA developed an implementation plan including a risk framework that was intended to reduce the risk of making improper payments and awarding Restaurant Revitalization Funds (RRF) to ineligible recipients. However, the plan did not include all program...
Treasury Inspector General for Tax Administration
The IRS Continues to Reduce Backlog Inventories in the Tax Processing Centers
Pandemic Response Accountability Committee
Agile Oversight in a Time of Crisis: Lessons Learned and Best Practices in Conducting Oversight during the COVID-19 Pandemic
Recognizing the importance of an agile process, the PRAC, in coordination with CIGIE, hosted an Agile Oversight Forum in January 2023. This report captures the lessons learned and best practices shared by oversight experts from around the country at the Forum. The product is intended to be a starting point for offices and is not a standard for conducting oversight work.
Department of Health & Human Services OIG