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.
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.
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.
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.