Reports
Desk Review of Village of Wainwright
The objective of this desk review is to evaluate Village of Wainwright's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2021.
Desk Review of Native Village of Kwigillingok
The objective of this desk review is to review Native Village of Kwigillingok's documentation supporting the uses of its Coronavirus Relief Fund proceeds and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2021.
Desk Review of Native Village of Kiana
The objective of this desk review is to evaluate Native Village of Kiana’s documentation supporting the uses of its Coronavirus Relief Fund proceeds and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2021.
Desk Review of Pedro Bay Village
The objective of this desk review is to review Pedro Bay Village’s documentation supporting the uses of its Coronavirus Relief Fund proceeds and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2021.
Desk Review of New Stuyahok Village
The objective of this desk review is to review New Stuyahok Village’s documentation supporting the uses of its Coronavirus Relief Fund (CRF) proceeds and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2021.
Reconciliation of the American Rescue Plan Act Recovery Rebate Credit During the 2022 Filing Season
TIGTA is initiating a review to evaluate the effectiveness of the Internal Revenue Service’s reconciliation of advance payments issued and Recovery Rebate Credit (RRC) claims during the 2022 Filing Season. The overall objective of this audit is to assess the processing of the RRC claims during the 2022 Filing Season, including ensuring that taxpayers properly reconcile advanced payments received during CY 2021. Specifically TIGTA will assess the IRS's outreach and assistance to individuals regarding RRC. Ensure the RRC computed by the IRS is accurate and TY 2021 tax returns with an RRC claim are processed correctly. Ensure eligible individuals who did not receive their advance ARPA payments receive the correct RRC amounts. And, determine whether the IRS took sufficient actions to prevent ineligible individuals from receiving erroneous RRC.
Expansion of Earned Income Tax Credit and Child and Dependent Care Credit Eligibility Requirements
TIGTA is initiating a review of the IRS's processes and procedures to ensure that the expanded EITC and CDCC eligibility requirements are met prior to tax credits being allowed. It plans to determine if the IRS is appropriately rejecting incorrect/incomplete Schedule EIC claims for childless EITC and incorrect/incomplete forms claiming child and dependent care expenses, and preventing incorrect tax returns from processing with these claims. TIGTA will also evaluate the action taken by the IRS to address processing weaknesses identified during a previous audit to determine if the IRS is preventing erroneous CDCC claims.
External COVID-19 Loss Mitigation
HUD OIG is conducting a review of a nationwide mortgage servicing company that provides servicing and origination for FHA loans. In the summer of 2021, FHA introduced new recovery loss mitigation options for borrowers exiting forbearance, which will provide a path to deep and sustained recovery for borrowers who were significantly impacted by the pandemic by reinstating their loans from a delinquent to current status. Our objective is to determine if the servicer provided all available options to borrowers with FHA insured loans to help them stay in their homes after the COVID-19 forbearance ended.
COVID-19 Loss Mitigation
HUD OIG is conducting an audit of COVID-19 loss mitigation. In the summer of 2021, FHA introduced new recovery loss mitigation options for borrowers exiting forbearance, which will provide a path to deep and sustained recovery for borrowers who were significantly impacted by the pandemic by reinstating their loans from a delinquent to current status. Our audit objective is to determine if delinquent borrowers of FHA-insured loans received all available options to stay in their homes after forbearance ended.
Audit of Military Departments’ Processing of Coronavirus Disease–2019 Vaccination Exemptions and Disciplinary Actions for Active Duty Service Member
The objective of this audit is to determine whether the Military Departments are processing exemption requests for the Coronavirus Disease–2019 vaccination and taking disciplinary actions for active duty Service members in accordance with Federal and DoD guidance.