Disaster Preparedness of Federal Agencies
HUD OIG will summarize the conclusions/findings and recommendations reported by seven participating OIGs and the General Accountability Office related to natural disaster preparedness. Our objective is to inform Federal agencies and the OIG community of the reported conclusions/findings and recommendations regarding preparing for and responding to natural disasters.
FEMA Funeral Assistance for COVID-19
To determine how effective FEMA's policies, procedures, and internal controls are in providing proper oversight of its funeral assistance program for COVID-19.
The team will review FEMA Policy FP104-009-03, FEMA Individual Assistance Program and Policy Guide (IAPPG) and analyze requirements pertaining to FEMA Funeral Assistance. The team will also request, review, and analyze all updated policies, agreements, contracts, and SOPs in support of FEMA’s plan to execute COVID-19 Funeral Assistance which is scheduled to begin in April 2021.
Audit of DOL’s Oversight of the Unemployment Insurance (UI) Program’s Emergency Administrative Grant
The Families First Coronavirus Response Act was signed into law and included a division coined the Emergency Unemployment Insurance Stabilization Access Act of (EUISSA) 2020. The EUISSA authorizes the Department of Labor (DOL) to transfer emergency administrative grants (grants0 to states’ Unemployment Trust Fund for the amount of $1 billion to administer its Unemployment Insurance (UI) program. DOL to date has provided the $1 billion in grants to states to administer the UI program. This audit will determine if DOL provided adequate oversight of states’ use of emergency administrative grant funds authorized under the EUISSA 2020.
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.
COVID-19 Pandemic Impact - Select Case Studies
Federal agencies were allocated more than $5 trillion in pandemic response funding to be disbursed to the public and to state and local governments, where a state or local government could have received pandemic response funds from multiple federal programs to improve the overall pandemic response in their communities. Access to information about the total amount of funds received, the purpose of those funds, and the progress made toward achieving the program goals and objectives is not always centralized and can be difficult for the public to track down or may not even be available to the public. The PRAC will conduct impact case studies at 6 different locations and seek to identify the federal pandemic response funds provided to the 6 locations and the purpose of those funds, and to determine if the federal program spending aligned with the intended goals and objectives.
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 the U.S. Northern Command Execution of the Coronavirus Aid, Relief, and Economic Security Act Funding
We plan to begin the subject audit in June 2021. We are conducting this audit in response to allegations made to the Defense Hotline. The objective of this audit is to determine whether U.S. Northern Command officials used Coronavirus Aid, Relief, and Economic Security Act funding to support the coronavirus disease–2019 pandemic response in accordance with Federal laws and DoD policies. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.
FEMA’s DRF Lost Wages Assistance to States and Territories
Determine to what extent FEMA ensured states and territories distributed supplemental state lost wage assistance from the Disaster Relief Fund (DRF) to eligible recipients. The primary scope of our audit will be FEMA’s supplemental LWA program. Specifically, the $44 billion states and territories distributed from FEMA’s DRF from August 1, 2020 through the week ending December 27, 2020.
Evaluation of Combatant Commands Communication Challenges with Foreign Nation Partners during the COVID-19 Pandemic and Mitigation Efforts
We plan to begin the subject evaluation in June 2021. The objective of this evaluation is to determine how U.S. Africa Command, U.S. Central Command, U.S. European Command, U.S. Indo-Pacific Command, U.S. Southern Command, and their Component Commands mitigated communication problems with partner nations during the COVID-19 pandemic, document those mitigation strategies, and consider whether these strategies should be employed in future operations where personal interaction is not possible. We may revise the objective as the evaluation proceeds, and we will consider suggestions from management for additional or revised objectives.
Audit of the Main Street Lending Program
The Office of the Special Inspector General for Pandemic Recovery is evaluating funds that were allocated to the Federal Reserve System’s Main Street Lending Program (MSLP), which had 319 lenders and 1,830 borrowers participating in loans totaling more than $17 billion. The objectives of the audit are to 1) assess the process used by banks to issue loans under the MSLP program; 2) evaluate the process used by the Federal Reserve’s Special Purpose Vehicle to purchase the loans; 3) determine vulnerabilities based on a risk-based analysis; and 4) identify specific areas that warrant further audit work.