Reports

To learn how communities across the nation responded to the pandemic, we initiated a multi-part review of six communities—two cities, two rural counties, and two Tribal reservations. This report is the fourth community-specific report and focuses on our work in Marion County, Georgia, where we previously identified that recipients, including city government, small businesses, and individuals, received almost $39 million from 27 pandemic relief programs and subprograms. This report provides a closer look at six pandemic programs and subprograms provided to Marion County by six federal...

To learn how communities across the nation responded to the pandemic, we initiated a multi-part review of six communities—two cities, two rural counties, and two Tribal reservations. This report is the third community-specific report and focuses on our work in Sheridan County, Nebraska, where we previously identified that recipients, including city government, small businesses, and individuals, received almost $61 million from 31 pandemic relief programs and subprograms. This report provides a closer look at six pandemic programs and subprograms provided to Sheridan County by six federal...

To learn how communities across the nation responded to the pandemic during the first 18 months, we initiated a multi-part review of six communities—two cities, two rural counties, and two Tribal reservations. This report is the second community-specific report and focuses on our work in Coeur d’Alene, Idaho, where we previously identified that recipients, including city government, small businesses, and individuals, received almost $314 million from 45 pandemic relief programs and subprograms. This report provides a closer look at eight pandemic programs and subprograms provided to Coeur d...

To learn how communities across the nation responded to the pandemic, we initiated a multi-part review of six communities—two cities, two rural counties, and two Tribal reservations. This report is the first community-specific report and focuses on our work in Springfield, Massachusetts, where we previously identified that recipients, including city government, small businesses, and individuals, received almost $1.88 billion from 52 pandemic relief programs and subprograms. This report provides a closer look at nine pandemic programs and subprograms provided to Springfield by eight federal...

UI was already a strained system, but the pandemic exacerbated existing challenges and created new ones which lead to massive fraud. We sampled 45 cases and learned about the schemes and methods fraudsters used. Find out what can be done to improve UI for the future. Read our report to find out more.

The PRAC along with 10 of our member Offices of Inspectors General conducted this second phase of our review in order to provide insights on the experiences of the two cities, two rural counties, and two Tribal reservations that, during the first part of our review, received a combined $2.65 billion in pandemic relief funding across 89 pandemic programs and subprograms. We found that the six communities shared similar experiences even though their populations, demographics, locations, and contexts were unique. Specifically, we identified four themes which provide valuable insights to...

Recognizing the importance of an agile process, the PRAC, in coordination with CIGIE, hosted an Agile Oversight Forum in January 2023. This report captures the lessons learned and best practices shared by oversight experts from around the country at the Forum. The product is intended to be a starting point for offices and is not a standard for conducting oversight work.

During the pandemic, the contracts and grants workforce played a critical role in providing support to taxpayers, local governments, and other recipients through pandemic relief programs. The CARES Act directed the PRAC to review the sufficiency of contract and grant staffing and other resources from agencies across the federal government to determine if they had the resources necessary to adequately perform their duties. The PRAC conducted a survey of 29 agencies, and each provided their experiences on the impact the pandemic had on their agency’s ability to effectively perform their work...

While personnel shortages existed in the health care community before the pandemic, the pandemic exacerbated these shortages. Maintaining an appropriate level of personnel in health care facilities is essential to providing a safe work environment for health care personnel and safe care to patients. The Pandemic Response Accountability Committee’s (PRAC) Health Care Subgroup developed this report to share insights into personnel shortages across four select federal health care programs, or the providers they reimburse. Together, these four programs provide health care services to approximately...

Following up on our previous work which highlights the decentralized nature of identity fraud redress across the federal government, the Pandemic Response Accountability Committee commissioned the MITRE Corporation to conduct an independent study and define the elements needs for a whole-of-government approach to identity fraud victim redress. The report proposes a federal redress process that places the victim at the center and requires agencies to assist in a comprehensive manner. Framed as a single enterprise or “one-stop shop,” this process would provide an equitable experience for all...

The PRAC along with 10 of our member Offices of Inspectors General began a case study-based review, in part, to learn more about how much pandemic relief funding went to recipients within six randomly selected communities. Using a combination of federal, state, and local data sources, we identified that 10 federal agencies provided approximately $2.65 billion in pandemic relief funds to the six communities through approximately 89 pandemic relief programs and subprograms during the first 18 months of the pandemic (March 2020 through September 2021). We also found that tracking pandemic funds...

This update expands on our January 2023 Fraud Alert that identified 69,000 questionable Social Security Numbers (SSNs) used to obtain $5.4 billion in potentially fraudulent loans made in the COVID-19 Economic Injury Disaster Loan (EIDL) program and Paycheck Protection Program (PPP). As detailed in that Fraud Alert, PRAC data scientists, using our Pandemic Analytics Center of Excellence, identified the questionable SSNs after determining that the names, SSNs, and/or dates of birth used in connection with COVID-19 EIDL/PPP applications did not match Social Security Administration’s (SSAs)...

The PRAC’s Pandemic Analytics Center of Excellence (PACE) data scientists identified $5.4 Billion in potential identity fraud associated with over 69,000 questionable Social Security Numbers (SSNs) used on applications across disbursed loans in the Small Business Administration’s COVID-19 Economic Injury Disaster Loan Program and Paycheck Protection Program. Through collaborative verification methods with the Social Security Administration, we identified that these SSNs were used in connection with over 99,000 applications and warrant further scrutiny. The results of this Fraud Alert...

This report is a summary of the Pandemic Response Accountability Committee’s accomplishments between April 1, 2022, and September 30, 2022.

Recognizing how critical telehealth has been to the federal COVID-19 response, the PRAC Health Care Subgroup—which includes six Federal Offices of Inspectors General—worked together to provide insights on the use of telehealth and its associated program integrity risks.

The Pandemic Response Accountability Committee (PRAC) is issuing this Risk Advisory to notify Small Business Administration (SBA) management of potential identity or other fraud in its COVID-19 Economic Injury Disaster Loan (EIDL) program, EIDL Advance program, and Paycheck Protection Program. The PRAC identified possible identity or other fraud in one or more of these SBA programs involving 945 minors (under 18 years old) and 231 elderly individuals (80 years and older) who are also listed as household members in the Department of Housing and Urban Development’s Low Rent and/or Housing Choice...

This Insights Report highlights identity fraud related challenges in federal programs during the COVID-19 pandemic. By evaluating previous oversight work in this space from members of the PRAC’s Identity Fraud Reduction and Redress Working Group, this report presents best practices to reduce identity fraud before it occurs and to assist victims of identity fraud if it does occur. These best practices may be helpful for federal agencies to utilize moving forward. This report also identifies that across the federal government there is a larger focus on reducing identity fraud up front, while...

The Pandemic Response Accountability Committee’s (PRAC) Semiannual Report to Congress, covering the period from October 1, 2021 through March 31, 2022.

The Pandemic Response Accountability Committee (PRAC) is charged with conducting oversight of pandemic-related spending to prevent and detect fraud, waste, abuse, and mismanagement. In May 2021, we engaged MITRE, a not-for-profit federally funded research and development center, to conduct an independent study of lessons learned from the administration of pandemic-related emergency funding for unemployment insurance (UI) benefit programs in a sample of states. The objective of this study was to increase understanding of how states implemented pandemic UI benefit programs and how their...

The PRAC examined whether the Small Business Administration (SBA) Phase III fraud controls, which were applied to process Paycheck Protection Program (PPP) loans in 2021, would have likely detected the earlier fraud found in PPP criminal cases. SBA designed the PPP Phase III controls to address significant fraud identified in the earlier phases of the program and some were later used by the SBA in its Restaurant Revitalization Fund (RRF) program.

This insights report provides a contextual understanding of the cross-cutting challenges states faced within their unemployment insurance (UI) programs and highlights the substantial work that has been done by State Auditors to ensure their states’ UI programs are functioning effectively. This report examines four common insights across 16 State Auditor Offices: (1) UI workloads surged for states; (2) the claims surge exploited internal control weaknesses; (3) uncommon and varying fraud schemes began to occur as the amount of federal funding expanded; and (4) state workforce agencies...

The Pandemic Response Accountability Committee's (PRAC) Semiannual Report to Congress covering the period April 1, 2021 through September 30, 2021

The objective of this review was to identify specific gaps in transparency in award data for federal assistance spending in response to COVID-19. We looked at 51,000 awards worth $347 billion that supported the pandemic response (as of June 15, 2021). The report includes three findings, including we found more than 15,400 awards worth $33 billion with meaningless descriptions that make it difficult to know how COVID-19 relief money was used. The report includes five recommendations to help improve the transparency into COVID-19 relief spending.

The Pandemic Response Accountability Committee (PRAC) supports independent oversight of $5 trillion worth of relief funds provided by Congress to respond to the coronavirus pandemic. This is an unprecedented amount of money, and it was disbursed quickly. The PRAC has worked with dozens of Inspectors General across the federal government to examine whether it was spent correctly and reached those it was intended to help. Together, we have issued more than 275 oversight reports that reveal common challenges facing agencies across major relief programs like unemployment insurance and loans to...

The PRAC’s objective was to review pandemic-related federal contracts and identify first-time contractors and contracts awarded without competitive bidding. We found that first-time federal contractors received $4.4 billion worth of pandemic contracts in Fiscal Year 2020 and that $128 million was deobligated from contracts with first-time federal contractors during the same period. Additionally, we identified the four most common flexibilities identified to justify limited competition were urgency, only one source, simplified acquisition procedures, and authorized by statute. Of these, we...

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. The 6 locations identified for this project include: Springfield, Massachusetts; Coeur d’Alene, Idaho; Marion County, Georgia; Sheridan County, Nebraska; White Earth Indian Nation, Minnesota; and Jicarilla Apache Nation, New Mexico.

A commissioned study by MITRE that identifies gaps in federal data sources and how we can close them to improve the quality of the information we provide to the public.

Correctional and detention facilities present unique challenges in preventing and controlling the spread of COVID-19. When compared to the general population, a disproportionate number of COVID-19 outbreaks and deaths occur in jails, prisons, and detention facilities across the country. The Centers for Disease Control and Prevention has noted that the confined nature of correctional and detention facilities, combined with their congregate environments, heightens the potential for COVID-19 to spread once introduced into a facility. Individuals typically eat, sleep, and participate in activities...

The Pandemic Response Accountability Committee's (PRAC) Semiannual Report to Congress covering the period October 1, 2020 through March 31, 2021.

Since the beginning of the COVID-19 pandemic, the federal government has appropriated over $3.5 trillion to address the public health and economic crises. Given the changing nature of the pandemic and the federal government’s response, we re-visited our original top management challenges to ensure that the PRAC is providing timely information to Congress and the new Administration about the response efforts. The following four challenges have been added: Preventing and Detecting Fraud against Government Programs; Informing and Protecting the Public from Pandemic-Related Fraud; Data...

This report examines COVID-19 testing efforts for six federal health care programs during the first seven months following the declaration of a public health emergency in the United States. Published by the PRAC Health Care Subgroup, the report takes a detailed look at testing data in each of the programs that, when combined, provide benefits or care for about 64 million individuals. We hope this report will help policymakers as they continue to develop and refine their testing efforts related to testing accessibility and availability for at-risk populations, cost effectiveness, and...

A commissioned study that identifies gaps in federal data sources and how we can close them to improve the quality of the information we provide to the public.

The PRAC released the Toolkit as a resource to assist federal, state, and local oversight agencies and professionals in conducting timely reviews and oversight of federal funding. The Toolkit provides OIGs and other oversight offices a set of guidelines, best practices, and lessons learned to help prepare these types of reports for CARES Act oversight and beyond.

The Pandemic Response Accountability Committee’s (PRAC) first Semiannual Report to Congress, covering the period from April 1, 2020 through September 30, 2020.

The Defense Intelligence Agency Office of the Inspector General initiated an evaluation of the Agency's use of Reserve military intelligence capabilities across the Defense Intelligence Enterprise.  Our objective is to assess the effectiveness of Agency’s use of Reserve military intelligence forces for the delivery and integration of Reserve capabilities across the Defense Intelligence Enterprise in peacetime and during crisis and contingency operations.  Through this evaluation effort, we will examine the use of Reserve military intelligence capabilities during the COVID-19 pandemic.

In response to the Under Secretary of Defense for Intelligence and Security's initiative to professionalize the analysis workforce within the Department of Defense (DoD), the Defense Intelligence Agency (DIA) Office of the Inspector General initiated an evaluation to assess the Agency's effectiveness in serving as the All-Source Analyst Professional Certification Program management lead.  We will assess the effectiveness of the DIA’s efforts to administer, implement, and oversee the program in accordance with DoD, Intelligence Community, Agency, and national accreditation policies and standards. As a part of this evaluation effort, we will also examine the impact of the COVID-19 pandemic on DIA's ability to provide the DoD analysis workforce with continuous opportunities to attain the Certified Defense All-Source Analyst-I professional credential.

In accordance with the CARES Act, Section 3610, “Federal Contractor Authority,” March 27, 2020 we will evaluate DIA’s implementation of Section 3610. Our objective is to determine whether DIA’s contractor reimbursements were appropriate and governed by policies and procedures that met the Act’s requirements.

The objective of this report is to provide insight into the top management challenges facing federal agencies that received pandemic relatedfunding as identified by Offices of Inspector General.