SBA's Handling of Identify Theft in the Economic Injury Disaster Loan Program
The Office of Inspector General Audits Division will conduct a review of SBA’s Handling of Identity Theft in the Economic Injury Disaster Loan (EIDL) Program. The OIG has received a significant number of complaints from individuals whose identities were used to fraudulently obtain EIDLs. Our objectives are to assess SBA’s handling of identity theft in the EIDL Program; actions SBA has taken to provide relief to the victims; and actions SBA has taken to mitigate the risk of financial loss. Our scope of work will generally cover March 2020 through October 2020.
Audit of USAID's Missions Capacity to Monitor During COVID-19
USAID missions are faced with the unprecedented burdens of continuing operations and routine monitoring of activities in the field—despite the constraints posed by the pandemic. The audit objectives are to (1) determine the extent to which USAID missions’ capacity to monitor programs has been impacted by COVID-19 and (2) assess to what extent USAID has taken steps to mitigate the effects of the pandemic on program monitoring.
To address the COVID-19 pandemic, the Families First Coronavirus Response Act (FFCRA) and the Paycheck Protection Program and Health Care Enhancement Act (PPP) together appropriated $2 billion to reimburse providers for costs associated with conducting COVID-19 testing and testing-related items and services for the uninsured. Additionally, a portion of the $175 billion appropriated to the Provider Relief Fund by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and PPP will be used for treating uninsured individuals with a confirmed COVID-19 diagnosis. HHS, through the Health Resources and Services Administration (HRSA), launched the COVID-19 Uninsured Program Portal, a single electronic claims processing system for health care providers for submitting claims for reimbursements for diagnostic testing and treating uninsured individuals. We will determine whether claims for COVID-19 diagnostic testing and treatment services reimbursed by HHS through HRSA's COVID-19 Uninsured Program complied with Federal requirements.
Public Health Actions Affecting Unaccompanied Children: Coordination Between CDC and the Office of Refugee Resettlement
The Unaccompanied Alien Children (UAC) Program, operated by the Office of Refugee Resettlement (ORR), provides care and placement for children without lawful immigration status who do not have a parent or guardian in the United States available to take custody. In March 2020, the Centers for Disease Control and Prevention (CDC) issued a public health order intended to reduce the spread of COVID-19. Pursuant to the CDC order, the Department of Homeland Security has substantially reduced the number of children referred to the UAC Program, instead expelling such children immediately or detaining them in hotels until they are repatriated. Effective coordination between CDC and ORR is critical to ensure that HHS fulfills its responsibilities toward vulnerable children. We will assess the extent to which CDC has coordinated with ORR to ensure that the UAC Program has sufficient and timely information for effective capacity planning. We will also assess CDC's actions to determine and carry out its responsibilities toward children detained pursuant to the public health order and the extent to which CDC has consulted with ORR on issues pertaining to children's welfare.
Audits of Grant Recipient Use of Temporary Administrative Flexibilities Authorized by OMB
In response to the Coronavirus Disease 2019 pandemic the Office of Management and Budget authorized temporary administrative flexibilities available to Federal grant recipients. We will be conducting audits of 10 NSF grant recipients to determine (1) whether and how each recipient implemented the temporary administrative flexibilities authorized in OMB memoranda M-20-17, M-20-20, and M-20-26 and (2) if costs claimed are allowable, allocable, reasonable, and in compliance with NSF award terms and conditions and applicable Federal requirements. The audit period for these engagements will span March 1, 2020, to September 30, 2020.
Status of Office of Native American Programs (ONAP) CARES Act Funds
HUD OIG is conducting a limited review of the emergency Indian Housing Block Grant (IHBG) and Indian Community Development Block Grant (ICDBG) funds authorized under the CARES Act. HUD awarded $200 million in IHBG CARES Act funding and $100 million in ICDBG CARES Act funding. The audit objective is to determine the status of emergency IHBG and ICDBG CARES Act funds and any areas of potential concern.
HUD's Oversight of REAC Inspections
HUD OIG is auditing HUD's Real Estate Assessment Center (REAC) inspection process. REAC's inspection process helps to ensure decent, safe and sanitary affordable public housing . The audit objectives are to (1) determine whether HUD's Real Estate Assessment Center ensured that, before it postponed physical inspections due to COVID-19, public housing properties were inspected within required timeframes, (2) evaluate the Center’s plan to restart inspections of public housing properties that were postponed due to COVID-19, and (3) determine whether the Center was evaluating the physical conditions of public housing properties approved under the NSPIRE demonstration program to ensure that residents were living in decent, safe, and sanitary housing.
Taxpayer Advocate Coronavirus Aid, Relief, and Economic Security Act Inquiries
Assess the Taxpayer Advocate Service's actions to assist taxpayers in response to the implementation of the CARES Act.
Audit of the Board's Data Aggregation, Validation, and Reporting Processes for its CARES Act Lending Programs
Section 4026 of the CARES Act and section 13(3) of the Federal Reserve Act require the Board to report certain information regarding its emergency lending programs. The Board has stated its commitment to transparency and accountability by announcing that it will report, on a monthly basis, information on the lending programs using CARES Act funding, including the names and details of the participants in each program; the amounts borrowed and the interest rate charged; and overall costs, revenues, and fees for each program. The Board also reports aggregate information on its weekly comprehensive balance sheet, which is publicly available. We plan to assess the Board’s processes for aggregating and reporting lending information related to its CARES Act programs, including the data validation processes it uses to ensure that the information is current, accurate, and complete.
Review Examining BOP’s Use of Home Confinement as a Response to the COVID-19 Pandemic
The Office of the Inspector General (OIG) has initiated a review of the Federal Bureau of Prisons’ (BOP) use of home confinement as a tool to mitigate the effect of the Novel Coronavirus Disease (COVID-19) pandemic on the federal prison population. The review will assess the BOP’s process for implementing the use of home confinement as authorized under the CARES Act, the process for its consideration of the eligibility criteria outlined in the Attorney General’s March 26 and April 3, 2020 memoranda, and the process by which BOP headquarters evaluated wardens’ recommendations that inmates who did not meet the Attorney General’s criteria be placed in home confinement. The review will also select particular cases for examination to determine whether there were irregularities in the BOP’s processes. If circumstances warrant, the OIG will consider including other issues that may arise during the course of the review. The OIG is undertaking this review in response to requests from Members of Congress, and issues the OIG identified during the series of remote inspections it has conducted regarding the BOP’s response to the COVID-19 pandemic.