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Department of Labor OIG

Audit of Employment and Training Grant Subrecipients

In March 2020, the COVID-19 pandemic caused many of ETA’s job training programs to cease operation. This interrupted participants’ job training, hence potentially preventing them from completing their training and getting a job in the areas they were trained. This audit will assess the impact of the pandemic on ETA’s job training programs by reviewing which and how many job training programs were interrupted and how ETA was able to resume training and ensure participants completed training programs they had started prior to the pandemic.
 
Department of Education OIG

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

To determine whether University of Cincinnati used the Student Aid (84.425E) and Institutional (84.425F) portions of its Higher Education Emergency Relief Fund (HEERF) funds for allowable and intended purposes.
Department of Labor OIG

Audit of COVID-19 Impact on MSHA’s Mandatory Inspections

The Mine Safety and Health Administration (MSHA) works to prevent death, illness, and injury from mining and promote safe and healthful workplaces for US miners. The Federal Mine Safety and Health Act of 1977 requires MSHA to  inspect each underground mine in its entirety four times a year and each surface mine in its entirety two times a year. These are called regular mandatory health and safety inspections. In 2021, MSHA’s data showed approximately 12,500 mines requiring an inspection while MSHA's inspection data showed it conducted around 18,500 inspections per year. This project will audit how the COVID-19 pandemic impacted MSHA's ability to complete mandatory safety and health inspections.
 
Department of Labor OIG

Performance Audit of the Mixed Earners Unemployment Compensation (MEUC) program under the Continued Assistance for Unemployed Workers Act (Continued Assistance Act) and the America Rescue Plan Act (ARPA)

DOL and states found themselves unprepared for the overwhelming circumstances surrounding the COVID-19 pandemic and struggled to implement CARES Act UI Programs and Continue Assistance Act which added the Mixed Earners Unemployment Compensation (MEUC) program. MEUC is a new temporary, federal program that provides an extra unemployment income to self-employed individuals. As unprecedented levels of unemployment resulted in millions of jobless Americans applying for unemployment benefits during the pandemic this also led to states reporting an inability to process claims, complete required reporting, or perform required overpayment detection procedures due to an inability to hire sufficient levels of staffing. The objective of this audit is to determine how states implemented the MEUC program.
Railroad Retirement Board OIG

Audit of the Railroad Retirement Board Mobile Phones Deployed as a Result of the Pandemic

The objectives of this audit are to: 1) determine if mobile phones purchased and deployed as a result of the pandemic comply with RRB mobile device policies including records retention for voice mail, text messages, photographs, etc, 2) conduct a cost benefit analysis for the cell phones that would include identification of non-usage of cell phones and extensive personal usage, 3) assess the necessity for the mobile phone, for the entire population of cell phones, based on cell phone usage tied to employee positions within the agency, 4) assess the types of the applications downloaded to the mobile phones and determine if they are appropriate for business purposes and if approvals were required, and 5) assess whether agency records of mobile phone assignment are accurate and complete for the entire population of cell phones.
Railroad Retirement Board OIG

Audit of the Utilization of ARPA Information Technology Modernization Funds at the Railroad Retirement Board

The objectives of this audit are to: 1) obtain, review, and assess agency plans to expend these funds, 2) determine the current status of the RRB IT initiatives to expend all or part of the appropriation, 3) evaluate if the project progress is in accordance with the RRB’s project plan timeline, and reasons for delay, if any, 4) evaluate if the RRB’s goals and timeline are reasonable and attainable to achieve the intended purpose as stated in agency plans, and 5) evaluate the outcomes of the project relative to the anticipated improvements.
Department of Housing and Urban Development

CDBG CARES Act Grantee Challenges

HUD OIG is reviewing HUD’s Office of Community Planning and Development’s (CPD) HUD’s Coronavirus Aid, Relief, and Economic Security (CARES) Act, Community Development Block Grants (CDBG-CV) program.  The CARES Act provided $4.9 billion in CCDBG-CV funds to be used to prevent, prepare for, and respond to coronavirus.  Our objective is to determine what challenges grantees faced in obligating and spending their allocated CDBG-CV funds for activities that prepare for, prevent, or respond to COVID-19 and its impact.

Department of the Treasury OIG

Review of COVID-19 Business Tax Relief Provisions on Original and Amended Tax Returns

The objective of this review is to assess the IRS’s processes and procedures to ensure the accuracy and validity of COVID‐19 related employer tax credits on original and amended tax returns. 
 

Department of Justice OIG

Office on Violence Against Women's Administration Due to the COVID-19 Pandemic

The OIG is conducting an audit of the Office on Violence Against Women’s Grant Administration due to the COVID-19 Pandemic.  The preliminary objectives are to assess: (1) the grant administration and monitoring during the pandemic and (2) the guidance and assistance provided to grant recipients for addressing any increased risks to effective program implementation and to violence against women.

Department of Labor OIG

Audit of the Occupational Safety and Health Administration’s (OSHA) Adequacy of Plans and Use of Funds Provided under the American Rescue Plan (ARP) Act