Reports
Illinois State Board of Education’s Oversight of American Rescue Plan Elementary and Secondary School Emergency Relief Fund Subgrants to Local Educational Agencies
The purpose of the audit is to determine whether the Illinois State Board of Education has an adequate oversight process in place to ensure that (1) local educational agencies’ (LEAs) American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and the approved LEA ARP ESSER plan.
Federal Student Aid's Use of Pandemic Assistance Student Aid Administration Funds
The objective of our review is to determine FSA’s progress on spending student aid administration funds authorized by coronavirus response and relief laws, including how those funds have been used to date and FSA’s plans for using remaining funds.
Kentucky Department of Education’s Oversight of American Rescue Plan Elementary and Secondary School Emergency Relief Fund Subgrants to Local Educational Agencies
The purpose of the audit is to determine whether the Kentucky Department of Education has an adequate oversight process in place to ensure that (1) local educational agencies’ American Rescue Plan Elementary and Secondary School Emergency Relief Fund plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and the approved LEA ARP ESSER plan.
Washington Office of Superintendent of Public Instruction’s Oversight of American Rescue Plan Elementary and Secondary School Emergency Relief Fund Subgrants to Local Educational Agencies
The purpose of the audit is to determine whether the Washington Office of Superintendent of Public Instruction has an adequate oversight process in place to ensure that (1) local educational agencies’ American Rescue Plan Elementary and Secondary School Emergency Relief plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and the approved LEA ARP ESSER plan.
Audit of the Utilization of ARPA Information Technology Modernization Funds at the Railroad Retirement Board
Audit of the Railroad Retirement Board Mobile Phones Deployed as a Result of the Pandemic
Audit of the Coronavirus Relief Benefit Payments and Internal Controls
The preliminary objectives of this audit cover the extended unemployment and sickness benefits that were appropriated through the CARES Act, CARWA, and ARPA to determine if (1) they were accurately expended, recorded, and reported and (2) internal controls were effective, including fraud controls.
Review of Local Educational Agencies’ Use of Elementary and Secondary School Emergency Relief Funds for Technology
The review will cover selected LEAs’ experience with purchasing technology to continue students’ instruction as schools closed and reopened in response to the Coronavirus pandemic. The review will include a survey to obtain information regarding the types of technology purchased, the impact the technology had on student learning, and the challenges LEAs faced related to the purchase and maintenance of that technology.
Audit of FAA's Award and Oversight of CARES Act Funds
The Coronavirus Aid, Relief, and Economic Security (CARES) Act designated $10 billion to the Federal Aviation Administration (FAA) to support continuing operations at U.S. airports following the sharp decline in passenger traffic and other airport business due to the COVID-19 public health emergency. By the end of fiscal year 2020, FAA had obligated approximately $9.4 billion in formula grants to airports for such purposes as capital expenditures, operating expenses (including payroll and utilities), and debt payments. We are initiating this audit because the act also provided $5 million to OIG for conducting oversight of DOT projects and activities supported by CARES Act funds. Our objective is to assess whether FAA’s policies and procedures for awarding and overseeing CARES Act grants are sufficient to protect taxpayer interests.
Research for Future Audits and Evaluations Regarding Effects of Coronavirus Pandemic (SARS-CoV-2 Virus and COVID-19 Disease) on EPA Programs and Operations
The OIG plans to initiate a project to research and identify topics for potential audits and evaluations related to the EPA's response to the COVID-19 pandemic.