How'd We Do? Families Deserve More Details on COVID Vaccination Rates at Delaware Long-Term Care Facilities
This special report compares the metrics of Delaware’s dashboard to other states’ dashboards, and identifies key data metrics that should be considered for inclusion on Delaware’s data dashboard as they pertain to vaccine administration in LTCFs. A review of Delaware’s data dashboard revealed a lack of LTCF data such as total doses administered to residents, total residents partially vaccinated, and total residents fully vaccinated. Delaware’s dashboard does include vaccine dosages administered to the 65+ population, but this data is not specific to LTCF residents
Audit of Selected Combatant Commands' Execution of Coronavirus Aid, Relief, and Economic Security Act Funding
We plan to begin the subject audit in July 2021. The objective of this audit is to determine whether U.S. Africa Command, U.S. Indo-Pacific Command, and U.S. Southern Command officials used Coronavirus Aid, Relief, and Economic Security Act funding to support the coronavirus disease–2019 pandemic response and operations in accordance with Federal laws and DoD policies. We may issue separate reports for each combatant command, revise the objective as the audit proceeds, and will consider suggestions from management for additional or revised objectives.
Expanded Eligibility for the Premium Tax Credit
The Treasury Inspector General for Tax Administration is initiating a review to evaluate the Internal Revenue Service’s efforts to implement the Premium Tax Credit tax law changes affected by the American Rescue Plan Act of 2021. The American Rescue Plan Act of 2021, which became law on March 11, 2021, waives the repayment of any excess advanced Premium Tax Credit received by marketplace participants during Calendar Year 2020. Additionally, the American Rescue Plan Act increases the Premium Tax Credits for all income brackets for coverage years beginning in 2021 and 2022.
Implementation of Child Tax Credit Advanced Periodic Payments
The Treasury Inspector General for Tax Administration is initiating a review to evaluate the Internal Revenue Service’s actions to implement the legislative changes made by the American Rescue Plan Act (ARPA) of 2021 to expand the Child Tax Credit and issue advanced periodic payments. The ARPA, which became law on March 11, 2021, increases the amount of the Child Tax Credit from $2,000 to $3,000 per child under 18 years old ($3,600 for children less than 6 years old). The credit is fully refundable and a portion of it can be paid in advance to taxpayers. In addition, the Act requires the IRS to develop an online portal so that taxpayers can either un-enroll from receiving advanced periodic payments or update information such as marital status, number of qualifying children, etc. that would affect their eligibility for the Child Tax Credit and/or revise their advanced payment amounts.
Audit of the State of Michigan’s Administration of the Governor’s Emergency Education Relief Fund (GEER) Grant
Determine whether Michigan designed and implemented (1) awarding processes that ensured that the GEER grant was used to support local educational agencies (LEAs) and institutions of higher education (IHEs) that were most significantly impacted by the coronavirus or LEAs, IHEs, or other education-related entities within the State that were deemed essential for carrying out emergency educational services, and (2) monitoring processes to ensure that subgrantees used GEER grant funds in accordance with the Coronavirus Aid, Relief, and Economic Security (CARES) Act and other applicable Federal requirements.
Review of the Internal Revenue Service’s Development of the Child Tax Credit Update Portal
The Treasury Inspector General for Tax Administration is initiating a review of the Internal Revenue Service’s development of the Child Tax Credit Update Portal (CTCUP) that was included as part of the American Rescue Plan Act of 2021. The Act includes approximately $1.9 trillion in economic relief and stimulus to address the continuing impact of the coronavirus pandemic on the economy, public health, state and local governments, individuals, and businesses. It also contains numerous tax-related provisions intended to provide relief to individuals and businesses. These provisions will have a significant impact on IRS operations and Federal tax administration.
FEMA’s Workforce Management During Concurrent Events
To determine if FEMA is effectively planning, managing and deploying its workforce to successfully respond to concurrent and consecutive disasters and emergencies, including assisting other DHS Components or Federal Agencies. Specifically, this audit will consider how FEMA is balancing its portfolio (within scope) of 349 ongoing natural disasters plus 159 active COVID-19 pandemic declarations, in addition to assisting with the influx of migrants and unaccompanied minors at the southern border.
FLETC, Glynco Training Center’s Actions to Prepare for and Manage COVID-19
Determine actions FLETC, Glynco Training Center has taken to prevent and mitigate the spread of COVID-19 among staff and students.
Expanded Child and Dependent Care Credit Eligibility
The Treasury Inspector General for Tax Administration is initiating a review to assess the IRS’s implementation of the expanded Child and Dependent Care Credit (CDCC) eligibility requirements. The American Rescue Plan Act temporarily expands the CDCC for taxpayers who work or are looking for work. The CDCC will be fully refundable for Tax Year 2021. The amount of the credit, rate used to determine the credit, and income phase-out limits increased significantly. In addition, the amount of employer-provided dependent care benefits has more than doubled. These changes make the CDCC the largest refundable credit.
HUD’s Office of Community Planning and Development’s (CPD) Coronavirus Aid, Relief, and Economic Security Act, Emergency Solutions Grants (ESG-CV) program
HUD OIG is reviewing HUD’s Office of Community Planning and Development’s (CPD) Coronavirus Aid, Relief, and Economic Security Act, Emergency Solutions Grants (ESG-CV) program. The CARES Act provided $4 billion in ESG-CV funds to be used to prevent, prepare for, and respond to coronavirus, among individuals and families who are homeless or receiving homeless assistance. Our objective is to determine what challenges grantees of ESG-CV funds have faced in implementing the program and utilizing grant funds.