Reports

Department of Education OIG

State and Local Educational Agencies’ Use of Digital Wallet-Related Technologies and Services

We performed this review to determine the extent to which State Education Agencies (SEAs) and local educational agencies (LEAs) use digital wallets to facilitate the administration of U.S. Department of Education (Department) grant funds. Our review covered the period from October 1, 2022, through December 31, 2024. Forty-five SEAs responded to our survey regarding the use of digital wallets to facilitate the administration of Department grant funds. Twelve of those SEAs reported using digital wallets to help administer some of their Department grants during our review period, and three of...

Full Details: Oversight.gov Report Page

Department of Education OIG

Tennessee Department of Education’s Administration and Oversight of Emergency Assistance to Nonpublic Schools Grant Funds

Congress provided $5.5 billion for the Emergency Assistance to Nonpublic Schools (EANS) program. The purpose of the EANS programs, authorized under the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) and American Rescue Plan (ARP), is to provide services or assistance to eligible nonpublic schools to address educational disruptions caused by the COVID-19 emergency. Our audit sought to determine whether the Tennessee Department of Education (Tennessee) designed and implemented (1) application processes that adequately assessed nonpublic schools’ eligibility for EANS...

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Audit | 11/19/2024

2.1 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to review its policies and procedures for drawing down Department grant funds to pay for corresponding grant expenditures and determine whether any updates are necessary to ensure funds drawn down from one grant (for example, CRRSA EANS) are not being used to pay for expenditures under another grant (for example, ARP EANS).

2.2 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to ensure that Tennessee officials responsible for making, reviewing, and approving G5 drawdowns receive sufficient training on Federal rules and regulations and State policies and procedures related to drawing down funds from G5 and documenting the process correctly.

2.3 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to ensure full implementation of procedures that will identify, locate, and track assets purchased with EANS funds at nonpublic schools and verify that those assets were still being used for purposes related to COVID-19 or for allowable purposes under another Federal education program in which the nonpublic school participates. If assets purchased with EANS funds are no longer being used for purposes related to COVID-19 or for allowable purposes under another Federal education program in which the nonpublic school participates, retrieve them for use in other allowable activities or dispose of them in accordance with State laws and procedures. If assets purchased with EANS funds cannot be identified and located, determine any liabilities owed to the Department and return funds if required.

2.4 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to retroactively obtain prior written approval from the Department for the three equipment expenditures or return the approximately $123,000 expended for those equipment purchases and perform a review of the remaining equipment expenditures to determine whether there are additional purchases that require prior written approval. Tennessee should also incorporate into its grants management policies and procedures a step to determine for any Department grants whether it is required to obtain prior approval from the Department for certain expenditures, or whether Tennessee can provide prior approval for subrecipients.

Department of Education OIG

Yukon-Koyukuk School District’s Use of Elementary and Secondary School Emergency Relief Funds (Alaska)

We performed this review to determine whether the Yukon-Koyukuk School District’s (Alaska) expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all of the ESSER expenditures we reviewed for the Yukon-Koyukuk School District (Yukon-Koyukuk) were allowable. However, we found that Yukon-Koyukuk did not comply with key competitive procurement process or documentation requirements when procuring the goods or services associated with three (38 percent) of eight non-personnel expenditures...

Full Details: Oversight.gov Report Page

Other | 10/30/2024

Department of Education OIG

Linn-Mar Community School District’s Use of Elementary and Secondary School Emergency Grant Funds (Iowa)

We performed this review to determine whether Linn-Mar Community School District (Iowa) expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all 20 (100 percent) ESSER expenditures that we reviewed for Linn-Mar were allowable. However, we found that Linn-Mar did not comply with key competitive procurement process or documentation requirements when procuring the goods or services associated with 6 (40 percent) of the 15 non-personnel expenditures, totaling $228,510 (49 percent) of the...

Full Details: Oversight.gov Report Page

Other | 9/27/2024

Department of Education OIG

Lower Kuskokwim School District’s Use of Elementary and Secondary School Emergency Relief Funds (Alaska)

We performed this review to determine whether the Lower Kuskokwim School District expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all the ESSER expenditures we reviewed for Lower Kuskokwim were allowable and in accordance with applicable requirements. We also found that Lower Kuskokwim complied with key Federal procurement requirements, including those covering the procurement methods to be followed and contract cost, price, and provisions, when procuring the goods or services...

Full Details: Oversight.gov Report Page

Department of Education OIG

Southeast Polk Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds (Iowa)

We performed this review to determine whether the Southeast Polk Community School District t expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all 20 expenditures (5 personnel and 15 non-personnel) that we reviewed were allowable. Allowable activities generally include those authorized by the Elementary and Secondary Education Act, Individuals with Disabilities Education Act, Adult Education and Family Literacy Act, Carl D. Perkins Career and Technical Education Act of 2006, and...

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Other | 9/24/2024

Department of Education OIG

Matanuska-Susitna Borough School District’s Use of Elementary and Secondary School Emergency Relief Funds (Alaska)

We performed this review to determine whether the Matanuska-Susitna Borough School District expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all the ESSER expenditures we reviewed for Matanuska-Susitna were allowable and in accordance with applicable requirements. We also found that Matanuska-Susitna complied with key Federal procurement requirements, including those covering the procurement methods to be followed and contract cost, price, and provisions, when procuring the goods...

Full Details: Oversight.gov Report Page

Department of Education OIG

Des Moines Independent Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds

We performed this review to determine whether the Des Moines Independent Community School District expended ESSER grant funds for allowable purposes in accordance with applicable requirements. We determined that of the 20 expenditures that we reviewed, 17 were allowable and in accordance with applicable requirements. Two expenditures totaling $164,580 were unallowable because they were for advertising and public relations costs prohibited under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 Code of Federal Regulations part 200), and a...

Full Details: Oversight.gov Report Page

Other | 9/23/2024

1 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to return to the U.S. Department of Education the $164,580 that Des Moines improperly charged tothe ARP ESSER grant for LEA advertising and public relations or reallocate the funds to other allowable costs. Identifyany additional improper charges to ESSER grants for LEA advertising and public relations, including those made duringperiods not covered by our review, and if applicable, return the funds to the U.S. Department of Education or reallocatethem to other allowable costs.

2 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to provide documentation to support payment of the unsupported portion of the HVAC upgradesexpenditure, return to the U.S. Department of Education the $33,326 in ARP ESSER grant funds, or reallocate the fundsto other allowable costs.

3 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to calculate the interest earned (actual or imputed) on any ESSER grant funds that were retained(withheld) and not immediately paid to vendors, and if applicable, ensure that the correct amount of interest is returned tothe Federal government in accordance with 2 C.F.R. section 200.305(b)(9).

4 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to ensure that LEA officials responsible for making or reviewing and approving purchases receivesufficient training on Federal rules and regulations related to grant administration and management, particularly thoseaddressing allowability, documentation requirements, and cash management.

Department of Education OIG

Florida Department of Education’s Administration and Oversight of Emergency Assistance to Nonpublic Schools Grant Funds

Congress provided $5.5 billion for the Emergency Assistance to Nonpublic Schools (EANS) program. The purpose of the EANS programs, authorized under the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) and American Rescue Plan (ARP), is to provide services or assistance to eligible nonpublic schools to address educational disruptions caused by the COVID-19 emergency. We conducted an audit to determine whether the Florida Department of Education (FDOE) designed and implemented (1) application processes that adequately assessed nonpublic schools’ eligibility for EANS-funded...

Full Details: Oversight.gov Report Page

Other | 9/23/2024

2.1 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require FDOE, inconsultation with the Governor of Florida, to— Obtain a revised ARP EANS application from the 73 nonpublic schools thatused proportionality data (in whole or in part) to estimate its low-income student count and ensure that the schoolsinclude a revised low-income student count that is based on a proper data source. FDOE should use the revised countsto reassess the eligibility of the 73 schools and any EANS funds used to provide services to ineligible nonpublic schoolsmust be reverted to Florida’s Governor to be used for allowable purposes under the Governor’s Emergency EducationRelief Fund as authorized by the CRRSA Act or returned to the Department. Alternatively, FDOE could de-obligate EANSfunds used to provide services or assistance to ineligible nonpublic schools and identify another allowable source of fundsfor such services or assistance.

3.1 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require FDOE, inconsultation with the Governor of Florida, to— Formally document its expenditure review and approval procedures to guideFDOE personnel through the expenditure review and approval processes. The procedures should be designed to ensurecompliance with applicable requirements, including those pertaining to EANS in both CRRSA and ARP EANS as well asthe regulations at 2 C.F.R. Part 200 (Uniform Guidance).

3.2 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require FDOE, inconsultation with the Governor of Florida, to— Retroactively obtain prior written approval from the Department for the 5equipment expenditures or return the $187,660 expended for those equipment purchases and perform a review of theremaining equipment expenditures to determine whether there are additional purchases that require prior written approval.FDOE should also incorporate into its grants management policies and procedures a step to determine whether it isrequired to obtain prior approval from the Department for certain expenditures related to any Department grants, orwhether it can provide prior approval for subrecipients.

3.3 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require FDOE, inconsultation with the Governor of Florida, to— Develop a process to track and periodically check on the use ofEANS-funded supply purchases with a unit cost under $5,000 to ensure that all supplies are accounted for and used forallowable purposes.

Department of Education OIG

Anchorage School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds (Alaska)

We performed this review to determine whether Anchorage School District (Anchorage) expended ESSER grant funds for allowable purposes in accordance with applicable requirements. We determined that all the ESSER expenditures we reviewed for Anchorage were allowable and in accordance with applicable requirements. We also found that Anchorage complied with key Federal procurement requirements, including those covering the procurement methods to be followed and contract cost, price, and provisions, when procuring the goods or services associated with each ESSER expenditure we reviewed. Because we...

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Department of Education OIG

Federal Student Aid’s Performance Measures and Indicators for Returning Borrowers to Repayment

The inspection sought to determine whether the Federal Student Aid office (FSA) established performance measures and indicators for returning borrowers to repayment. We found that FSA needed to establish effective performance measures and indicators to evaluate its performance for returning borrowers to repayment. Although FSA and the Office of the Undersecretary established operational and strategic objectives and operational goals for returning borrowers to repayment, they were not written in specific and measurable terms. In addition, although FSA identified several data metrics as...

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 8/14/2024

Department of Education OIG

Burlington Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds (Iowa)

We performed this review to determine whether the Burlington Community School District (Burlington) expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all the ESSER expenditures we reviewed for Burlington were allowable and in accordance with applicable requirements. We also found that Burlington complied with key Federal procurement requirements, including those covering the procurement methods to be followed and contract cost, price, and provisions, when procuring the goods or...

Full Details: Oversight.gov Report Page

Department of Homeland Security OIG

FEMA's Emergency Non-Congregate Sheltering Interim Policy Provided Greater Flexibility for Emergency Sheltering During the COVID-19 Pandemic

The Federal Emergency Management Agency’s (FEMA)Emergency Non-Congregate Sheltering (NCS) Interim Policy104-009-18 (Interim Policy) provided an adequate and effectiveframework during the COVID-19 pandemic. Specifically, theInterim Policy waived the existing pre-approval requirement,allowing for faster and increased NCS implementation tosegregate individuals and families and limit spread of thedisease. The Interim Policy also included program details andrequirements for determining eligible work and costs for NCS inresponse to federally declared disasters during the COVID-19pandemic.

Full Details: Oversight.gov Report Page

Department of Education OIG

Wisconsin’s Administration and Oversight of the Emergency Assistance to Non-Public Schools Grant Funds

Determine whether the Wisconsin Department of Public Instruction designed and implemented (1) application processes that adequately assessed nonpublic schools' eligibility for EANS-funded services or assistance and complied with other applicable requirements and (2) oversight processes to ensure that EANS-funded services or assistance were used for allowable purposes.

Department of Education OIG

Illinois’ Oversight of Local Educational Agency ARP ESSER Plans and Spending

The objectives of the audit were to determine whether the Illinois State Board of Education (Illinois) had an adequate oversight process in place to ensure that (1) local educational agencies’ (LEA) American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER) plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and their approved LEA ARP ESSER plans.We found that Illinois generally had adequate processes to ensure that LEA ARP ESSER plans met applicable requirements. However, it did not communicate accurate...

Full Details: Oversight.gov Report Page

Audit | 3/27/2024

Department of Education OIG

U.S. Department of Education’s Higher Education Emergency Relief Fund Audit Resolution Activities

The report presents information on independent audits with findings pertaining to the Higher Education Emergency Relief Fund (HEERF) and audit resolution activities conducted by the U.S. Department of Education. Our review focused on independent audits of HEERF recipients from April 2020 through June 2023. We found that the number of independent audits with findings pertaining to HEERF and requiring resolution by the Office of Finance and Operations (OFO) increased significantly over the past few years, as did the number of audits with complex findings as determined by OFO staff. However, the...

Full Details: Oversight.gov Report Page

Other | 11/15/2023

Department of Education OIG

Kentucky’s Oversight of Local Educational Agency ARP ESSER Plans and Spending

The objectives of the audit were to determine whether the Kentucky Department of Education (Kentucky) had an adequate oversight process in place to ensure that (1) local educational agencies’ (LEA) American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER) plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and their approved LEA ARP ESSER plans. Overall, we found that Kentucky had adequate processes to ensure that LEA ARP ESSER plans met applicable requirements. We also determined that the ARP ESSER plans for...

Full Details: Oversight.gov Report Page

Audit | 10/12/2023

Department of Education OIG

Washington’s Oversight of Local Educational Agency ARP ESSER Plans and Spending

The objectives of the audit were to determine whether the Washington Office of Superintendent of Public Instruction (Washington) had an adequate oversight process in place to ensure that (1) local educational agencies’ (LEA) American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER) plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and their approved LEA ARP ESSER plans. We found that Washington did not have an adequate review and approval process to ensure that LEA ARP ESSER plans met all applicable...

Full Details: Oversight.gov Report Page

Audit | 9/20/2023

Department of Homeland Security OIG

Ineffective Controls Over COVID-19 Funeral Assistance Leave the Program Susceptible to Waste and Abuse

The Federal Emergency Management Agency (FEMA) did not always implement effective internal controls to provide oversight of COVID-19 Funeral Assistance. FEMA’s funeral assistance program greatly expanded the universe of reimbursable expenses for deaths related to COVID-19, even beyond those specifically identified as ineligible under established FEMA policy, without establishing guardrails to ensure relief was limited to necessary expenses and serious needs as required by statute.

Full Details: Oversight.gov Report Page

Audit | 8/24/2023

1 - Open

We recommend that the FEMA Administrator resolve questioned costs totaling an estimated $24,438,662 for expenses deemed ineligible by FEMA’s Individual Assistance Program and Policy Guide and determine the amount of any debts owed by recipients for erroneous payments.

2 - Closed

We recommend that the FEMA Administrator resolve other questioned costs included in our report and determine the amount of any debts owed by recipients for erroneous payments. Other questioned costs requiring resolution include: a) $1,348,546 for awards issued to multiple applicants for the same decedents; b) $554,653 for awards issued for applications that exceeded the $9,000 per decedent award limit; and c) $591,805 for 93 applications for which FEMA did not adequately review eligibility criteria of the applications.

3 - Open

We recommend that the FEMA Administrator ensure that future iterations of the Individual Assistance Program and Policy Guide and supporting procedures (a) provide consistent guidance on eligibility of funeral expenses for all future disaster declarations; and (b) allow for reimbursement of only necessary expenses and serious needs, consistent with the law.

4 - Closed

We recommend that the FEMA Administrator strengthen and monitor improvement of FEMA’s COVID-19 Funeral Assistance training practices with particular focus on: a) distinguishing legitimate sources of potential duplication such as decedent’s name and social security number from potential duplications that arise due to FEMA using a repurposed Individual Assistance processing system, with a data field such as damaged dwelling address; b) preventing FEMA from reimbursing expenses exceeding the maximum $9,000 per decedent; and c) deducting financial assistance received from outside sources such as pre-need funeral arrangements, burial insurance, and assistance from other voluntary or government agencies.

5 - Open

We recommend that the FEMA Administrator ensure that FEMA provides its COVID-19 Funeral Assistance call center contractor the guidance and training necessary to meet the quality control and production monitoring metrics as prescribed by its agreement with the contractor.

Department of Education OIG

Federal Student Aid’s Use of Pandemic Assistance Student Aid Administration Funds

We found that as of November 30, 2022, FSA obligated nearly 100 percent of the $161.1 million in appropriations it received for pandemic assistance student aid administration funds. Nine FSA business units obligated approximately $157.8 million (98 percent) of the total pandemic assistance student aid administration funds, with one business unit, the Next Gen FSA Program Office, accounting for 78 percent of the obligations. The pandemic assistance student aid administration funds were used for personnel compensation and benefits, information technology systems and services contracts, and...

Full Details: Oversight.gov Report Page

Department of Homeland Security OIG

FEMA Did Not Effectively Manage the Distribution of COVID-19 Medical Supplies and Equipment

Although the Federal Emergency Management Agency (FEMA) worked with its strategic partners to deliver critical medical supplies and equipment in response to COVID-19, FEMA did not effectively manage the distribution process. Specifically, FEMA did not use the Logistics Supply Chain Management System (LSCMS), its system of record for managing the distribution process, to track about 30 percent of the critical medical resources shipped, as required.

Full Details: Oversight.gov Report Page

Audit | 7/20/2023

1 - Closed

We recommend the FEMA Administrator clarify existing guidance and ensure FEMA personnel use the Logistics Supply Chain Management System or an alternative integrated solution as the system of record during disaster response operations to manage the distribution of FEMA-owned commodities, supplies, and equipment as well as those sourced by FEMA from partners across the Federal Government, non-governmental organizations, and the private sector to fulfill state, local, tribal, and territorial requests.

2 - Open

We recommend the FEMA Administrator take action to develop and improve the Logistics Management Directorate’s internal controls, guidance, and system integration to obtain more accurate information that enhances logistics decision making regarding the fulfillment of commodity requests during disaster response operations. At a minimum, FEMA should: a. develop internal controls to ensure appropriate information related to facility types, intermediate locations, and transportation-only orders is accurately reported in the Logistics Supply Chain Management System or an alternative integrated solution; b. update guidance and deliver training to ensure there is a clear audit trail when aggregating distribution data on FEMA-owned commodities, supplies, and equipment as well as those sourced by FEMA from partners across the Federal Government, non-governmental organizations, and the private sector to fulfill state, local, tribal, and territorial requests; and c. improve integration between the Logistics Supply Chain Management System and the Web Emergency Operations Center Crisis Management System to ensure the systems are, to the extent practicable, compatible and share information as required by the Post-Katrina Emergency Management Reform Act of 2006.

3 - Open

We recommend the FEMA Administrator issue guidance and ensure a standardized process for collecting and maintaining documentation to confirm delivery and receipt of FEMA-owned commodities, supplies, and equipment, as well as those sourced by FEMA from partners across the Federal Government, non-governmental organizations, and the private sector to fulfill state, local, tribal, and territorial requests. At a minimum, the guidance and standardized process should: a. identify the required types of documentation to confirm delivery and receipt such as signed bills of lading, packing slips, and other forms; b. include controls to ensure the shipment documentation includes item descriptions and the specific quantity of items delivered and received; c. clarify the procedures for executing and documenting the delivery of commodities, supplies, and equipment to locations where no FEMA personnel are present to receive shipments; and d. establish appropriate repositories for delivery and receipt documentation.

Department of Education OIG

Federal Student Aid’s Processes for Waiving Return of Title IV Requirements, Cancelling Borrowers’ Obligation to Repay Direct Loans, and Excluding Pell Grants from Federal Pell Lifetime Usage

FSA had adequate processes for waiving R2T4 requirements, cancelling borrowers’ obligation to repay Direct Loans, and excluding Pell disbursements from Pell lifetime usage for impacted students. FSA also designed adequate processes for schools to report the number and amounts of R2T4 waivers applied.

Full Details: Oversight.gov Report Page

Department of Homeland Security OIG

FEMA Did Not Provide Sufficient Oversight of Project Airbridge

The Federal Emergency Management Agency (FEMA) did not provide sufficient oversight of Project Airbridge, a COVID-19 initiative. Under unprecedented pressure to mitigate disruptions in global medical supply chains, FEMA established Project Airbridge.

Full Details: Oversight.gov Report Page

Department of Education OIG

University of Cincinnati’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

Our objective was to determine whether the University of Cincinnati (University) used the Student Aid (Assistance Listing Number (ALN) 84.425E) and Institutional (ALN 84.425F) portions of its Higher Education Emergency Relief Fund (HEERF) funds for allowable and intended purposes.The University spent $109.9 million (83 percent) of its total HEERF allocation of $132.8 million as of September 30, 2021. The University generally used the Student Aid ($42.1 million) and Institutional ($67.8 million) portions of its HEERF grant funds for allowable and intended purposes but needs to strengthen its...

Full Details: Oversight.gov Report Page

Audit | 1/17/2023

1.1 - Closed

Require the University of Cincinnati to develop and implement a review process to prevent or detect payment errors when awarding emergency financial aid grants to students, including written policies and procedures detailing how the reviews shall be conducted and the results documented, in accordance with 2 C.F.R. section 200.303.

1.2 - Closed

Require the University of Cincinnati to develop and implement written policies, procedures, and management review to ensure that its award determinations, eligibility criteria, and management decisions related to eligibility for its emergency financial aid grants to students are adequately documented and supported at the time award decisions are made, in accordance with 2 C.F.R. section 200.302(b)(3).

1.3 - Closed

Require the University of Cincinnati to carefully document how its student aid eligibility criteria prioritized and continues to prioritize students with exceptional need throughout the HEERF grant performance period.

2.1 - Closed

Require the University of Cincinnati to develop and implement written policies and procedures, including procedures that would identify and prevent improper revenue recognition and duplicate charges, to ensure that future calculations for charging lost revenue to its HEERF Institutional grant are reviewed for accuracy and consistency with its financial reporting policies and procedures.

2.2 - Closed

Determine whether the University of Cincinnati implemented appropriate corrective actions to resolve the $797,965 in unsupported lost revenue costs it charged to its HEERF Institutional grant; and, if the corrective actions are inappropriate, require the University to either return the funds to the Department or reallocate the funds for allowable expenditures.

2.3 - Closed

Determine whether the $1,916,041 that the University of Cincinnati charged to its HEERF Institutional grant for noncompetitive procurements was reasonable when compared to the costs of suitable alternatives; and, if the charges were inappropriate, require the University to either return the funds to the Department or reallocate the funds for allowable expenditures.

2.4 - Closed

Require the University of Cincinnati to develop and implement written policies and procedures to ensure that procurements charged to its HEERF Institutional grant are in accordance with applicable Federal requirements; and it consistently follows its procurement policies and procedures, including maintaining sufficient documentation to support its rationale for noncompetitive procurements and the basis for and reasonableness of the contract price.

3.1 - Closed

Require the University of Cincinnati to incorporate in its policies and procedures and implement the cash management requirements for minimizing the time between drawing down and disbursing Federal grant funds, and remitting interest earned in excess of $500 in accordance with 2 C.F.R. section 200.305(b).

3.2 - Closed

Require the University of Cincinnati to remit $35,439 based on the TIP’s average rate of return, less no more than $320 ($500 minus the $180 already retained) for administrative expenses if applicable; and remit the actual amount of earned interest on any future advances of Federal funds, in accordance with 2 C.F.R. section 200.305(b)(9).

4.1 - Closed

Require the University of Cincinnati to develop and implement written policies and procedures that incorporate the HEERF program’s reporting requirements and ensure that the expenditures in its quarterly HEERF Institutional expenditure reports are accurate and reported in the appropriate expenditure category.

Department of Homeland Security OIG

FEMA’s Management of Mission Assignments to Other Federal Agencies Needs Improvement

Although the Federal Emergency Management Agency (FEMA) processed and obligated funds timely to other Federal agencies (OFA), it did not provide sufficient oversight to ensure OFAs used pandemic funding as required. Specifically, FEMA did not develop detailed cost estimates when initially establishing MAs, validate unliquidated and open obligations throughout the MA lifecycle, and verify cost eligibility against Public Assistance guidance before closing the MA.

Full Details: Oversight.gov Report Page

Audit | 9/30/2022

Department of Homeland Security OIG

More than $2.6 Million in Potentially Fraudulent LWA Payments Were Linked to DHS Employees’ Identities

The Federal Emergency Management Agency (FEMA) did not implement controls to prevent state workforce agencies (SWA) from paying more than $2.6 million in Lost Wages Assistance (LWA) for potentially fraudulent claims made by Department of Homeland Security employees, or claimants who fraudulently used the identities of DHS employees to obtain LWA benefits.

Full Details: Oversight.gov Report Page

Audit | 9/28/2022

1 - Closed

: We recommend the FEMA Administrator develop and implement a standard risk assessment process before initiating new Federal grant programs. This risk assessment should focus on identifying and evaluating program risks that may affect FEMA’s ability to prevent waste, fraud, and abuse in its programs and mitigating those external risks to the extent practical.

2 - Closed

We recommend the FEMA Administrator conduct an after-action study of the Lost Wages Assistance program and update FEMA Individual Assistance programs based on the lessons learned from the study.

3 - Closed

We recommend the FEMA Administrator, when mandated to rely on eligibility determinations of non-FEMA programs, develop a process to assess the program controls and identify risk, where practical.

4 - Open

We recommend the Chief Human Capital Officer for DHS’ Management Directorate develop, implement, and communicate departmental policies and procedures for the Unemployment Compensation for Federal Employees program to each component to ensure compliance with Federal requirements.

5 - Closed

We recommend the FEMA Administrator develop and implement a process to monitor whether grantees implement and use the controls attested to in FEMA-approved state administrative plans.

5 - Closed

We recommend the FEMA Administrator develop and implement a process to monitor whether grantees implement and use the controls attested to in FEMA-approved state administrative plans.

6 - Closed

We recommend the FEMA Administrator develop and implement a process to review state administrative plans for consistency and ensure they include fraud prevention and mitigation strategies.

7 - Closed

We recommend the FEMA Administrator de-obligate and recover any monies determined to have been obtained fraudulently or other improper payments through the Lost Wages Assistance program from the state workforce agencies.

Department of Education OIG

The Department’s Use of Pandemic Assistance Program Administration Funds

The objective of our review was to determine the Department’s progress on spending program administration funds authorized by coronavirus response and relief laws, including how those funds have been used to date, and the Department’s plans for using remaining funds.We found that the Department has allocated nearly 100 percent2 of its pandemic assistance program administration funds and that the Department is on track to obligate all of its program administration funds prior to the dates the funds are set to expire. The Department allocated the funds to 11 principal offices and as of February...

Full Details: Oversight.gov Report Page

Department of Education OIG

Allocation of ESSER I Funds at Selected Local Educational Agencies

The objective of our review is to describe how selected local educational agencies (LEA) allocated Elementary and Secondary School Emergency Relief (ESSER) funds provided under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act).As of March 2022, the 46 LEAs spent over $19.2 million, or about 95 percent, of the $20.2 million in ESSER I funds that they were awarded. The majority of these ESSER I funds were spent on district-wide programs, and about 26 percent of ESSER I funds were allocated to specific schools, with the majority of that portion allocated to Title I schools over...

Full Details: Oversight.gov Report Page

Department of Homeland Security OIG

FEMA Did Not Implement Controls to Prevent More than $3.7 Billion in Improper Payments from the Lost Wages Assistance Program

The Federal Emergency Management Agency (FEMA) did not implement controls that may have prevented the 21 state workforce agencies (SWA) in our review from distributing more than $3.7 billion in improper payments through its Lost Wages Assistance (LWA) program.

Full Details: Oversight.gov Report Page

Audit | 9/22/2022

1 - Open

We recommend the FEMA Administrator develop and implement a standard risk assessment process before initiating new Federal grant programs. This risk assessment should focus on identifying and evaluating program risks that may affect FEMA’s ability to prevent waste, fraud, and abuse in its programs and mitigating those external risks to the extent practical.

2 - Closed

We recommend the FEMA Administrator, when mandated to rely on eligibility determinations of non-FEMA programs, develop a process to assess the program controls and identify risk to the extent practical.

3 - Open

We recommend the FEMA Administrator update the State Administrative Plan template to incorporate a requirement for grantees to include a description of the steps to prevent improper payments.

4 - Open

We recommend the FEMA Administrator develop and implement a process to monitor whether grantees implement and use the controls attested in FEMA-approved State Administrative Plans.

5 - Open

We recommend the FEMA Administrator work with state workforce agencies to evaluate the Lost Wages Assistance program payments and verify that all recipients who received payment have a self-certification on file, as required; to determine whether the claimant meets eligibility requirements if no self-certification is on file; and, if not, to recover the payment.

6 - Open

We recommend the FEMA Administrator conduct an after-action study of the Lost Wages Assistance program and update FEMA’s Individuals and Households Program based on the lessons learned from the study.

7 - Closed

We recommend the FEMA Administrator de-obligate and recover any monies determined to have been obtained fraudulently or other improper payments through Lost Wages Assistance from the state workforce agencies.

Department of Homeland Security OIG

A Review of FEMA Funding for Coronavirus Disease 2019 (COVID-19) Response and Relie

The Federal Emergency Management Agency (FEMA) provided approximately $49.3 million of coronavirus disease 2019 (COVID-19) pandemic relief funds to Springfield, MA; Coeur D’Alene, ID; Sheridan County, NE; Marion County, GA; White Earth Nation in Minnesota; and Jicarilla Apache Nation in New Mexico.

Full Details: Oversight.gov Report Page

Department of Education OIG

Michigan’s Administration of the Governor’s Emergency Education Relief Fund

The objectives of the audit were to determine whether the State of Michigan (Michigan) designed and implemented awarding processes that ensured that the Governor’s Emergency Education Relief Fund (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 monitoring processes to ensure that subgrantees used GEER grant funds in accordance with...

Full Details: Oversight.gov Report Page

Audit | 9/14/2022

Department of Education OIG

Oklahoma’s Administration of the Governor’s Emergency Education Relief Fund Grant

The objectives of the audit were to determine whether the State of Oklahoma (Oklahoma) designed and implemented awarding processes that ensured that the Governor's Emergency Education Relief Fund (GEER grant) was used to support local educational agencies (LEA) and institutions of higher education (IHE) 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 monitoring processes to ensure that subgrantees used GEER grant funds in accordance with...

Full Details: Oversight.gov Report Page

Audit | 7/18/2022

1.1 - Open

Provide documentation, or a full and detailed written explanation, of the process Oklahoma used to determine the initiatives it supported with GEER grant funds and the entities it selected to administer the initiatives.

1.2 - Open

Develop and implement a process to ensure that it documents the criteria and decisions made for awarding future GEER grant funds in accordance with applicable requirements.

1.3 - Open

Develop and implement internal controls to ensure that it administers current and future GEER grants in accordance with applicable Federal laws and grant requirements, including ensuring that grant subrecipients are provided the proper award documentation; and that any entity that is awarded Federal funds retains records relating to those awards in accordance with Federal requirements.

1.4 - Open

Perform a 100 percent review, or review a statistical sample, of the Stay in School Fund microgrant recipients to confirm that all students were eligible to receive GEER grant funds.

1.5 - Open

Develop and implement written policies and procedures to describe the specific circumstances under which deviations from procurement rules are warranted, including procedures about required documentation of such decisions for procurements that do not use competitive bidding but use Federal education funds.

1.6 - Open

Take appropriate action if the documentation and other information provided by Oklahoma in response to the above recommendations does not support that the State followed applicable requirements.

2.1 - Open

Return $652,720 to the Department for the unallowable Bridge the Gap expenditures we identified or provide documentation to support that the expenditures were allowable or the items were purchased with personal funds.

2.2 - Open

Perform a 100-percent review, or review a statistical sample, of the $5,473,894 in Bridge the Gap expenditures that we did not review to determine whether the expenditures were allowable, and if applicable, return the funds for any unallowable expenditures to the Department.

2.3 - Open

Develop and implement additional internal controls for the Skills to Rebuild, Learn Anywhere Oklahoma, Bridge the Gap, and Stay in School Fund initiatives that include written monitoring procedures for those processes that are already in place, and for additional procedures that include a review of expenditures and supporting documentation, and a review of documentation that supports the information in initiatives’ weekly status reports.

2.4 - Open

Develop and implement internal controls to ensure that fiscal agents for Federal grant programs obtain an understanding of the rules and regulations surrounding the grant programs they are tasked with overseeing.

3.1 - Open

Develop and implement controls to ensure that Oklahoma’s State agencies that receive Federal funds have written cash management policies and procedures, including policies for the draw down and disbursement of grant funds in accordance with Federal requirements.

3.2 - Open

Return to the Department any unexpended GEER grant funds applicable to our audit scope that are being held by GEER grant subrecipients.

3.3 - Open

3.4 - Open

Require its fiscal agent or State program representative to work closely with the Department to ensure that other GEER grants are administered in compliance with cash management rules and with any actions the Department determines are needed, if warranted.

Department of Homeland Security OIG

Violations of ICE Detention Standards at Folkston ICE Processing Center and Folkston Annex

The objective was to conduct an unannounced inspection of Folkston Processing Center and Folkston Annex to monitor compliance with select ICE detention standards.

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 7/05/2022

1 - Closed

Ensure the Folkston facility conditions we identified as deficient are corrected and in compliance with 2011 PBNDS requirements.

10 - Closed

Provide ICE visitation schedules, including the time, duration, and location for housing unit visits, to ensure Folkston detainees are aware of their regular access to assigned ICE ERO deportation officers.

11 - Closed

Ensure ICE provides copies of ICE request forms and secure drop boxes in all Folkston housing units.

12 - Closed

Ensure Folkston maintains staffing levels outlined in the ICE contract.

13 - Closed

Ensure Folkston properly secures and stores detainee personal property.

2 - Closed

Establish coordination of medical care for detainees moved between Folkston IPC and Folkston Annex and ensure timely access to specialty care.

3 - Closed

Address medical staffing issues at Folkston IPC to ensure adequate mental health care for detainees.

4 - Closed

Require Folkston staff to complete daily medical monitoring of detainees in administrative segregation.

5 - Closed

Provide detainees in segregation at Folkston IPC access to recreation, legal calls, laundry services for bedding and clothing, mail, legal materials, law library, and commissary.

6 - Closed

Ensure Folkston segregation practices related to handcuffing comply with 2011 PBNDS requirements.

7 - Closed

Establish a grievance and facility request tracking system to ensure timely and complete responses to all detainee requests filed at Folkston.

8 - Closed

Ensure Folkston meets ICE’s COVID-19 requirements for wearing masks and social distancing.

9 - Closed

Establish a requests tracking system to ensure timely and complete responses to all detainee requests filed at Folkston.

Department of Education OIG

Duplicate Higher Education Emergency Relief Fund Grant Awards

This flash report presents our finding concerning duplicate Higher Education Emergency Relief Fund (HEERF) grant awards to institutions of higher education.1 This report includes a recommendation to enhance the U.S. Department of Education’s (Department) ability to prevent, identify, and correct duplicate HEERF grant awards.We identified 25 duplicate HEERF grant awards that OPE made to 24 schools, totaling about $73 million, which had not been corrected and documented in G5 as of August 2021. OPE officials stated that their processes for reviewing and approving HEERF applications and awards...

Full Details: Oversight.gov Report Page

Other | 6/09/2022

Department of Education OIG

The Office of Postsecondary Education’s Oversight of Higher Education Emergency Relief Fund Grants

The objective of the audit was to determine whether the Office of Postsecondary Education (OPE) has an adequate process in place to ensure that institutions of higher education (schools) use Higher Education Emergency Relief Fund (HEERF) grant funds appropriately and that performance goals are met. OPE needs to strengthen its oversight processes to ensure that schools use HEERF grant funds appropriately and that performance goals are met. OPE established and implemented several controls to promote transparency and accountability in program administration, including providing guidance and other...

Full Details: Oversight.gov Report Page

Audit | 6/01/2022

Department of Homeland Security OIG

ICE Did Not Follow Policies, Guidance, or Recommendations to Ensure Migrants Were Tested for COVID-19 before Transport on Domestic Commercial Flights

The objective was to determine the extent to which the U.S. Immigration and Customs Enforcement (ICE) mitigates safety risks by testing migrants for COVID-19 before transport on domestic commercial flights and whether a process is in place for escorting noncitizen unaccompanied children (UCs) during transport.

Full Details: Oversight.gov Report Page

Audit | 5/23/2022

Department of Homeland Security OIG

Lessons Learned from DHS' Employee COVID-19 Vaccination Initiative

Our objective was to evaluate how DHS determined employee status for placement into vaccine distribution priority groups; determine how DHS, in conjunction with VHA, planned to triage and distribute available vaccine inventory and vaccinate frontline, mission-critical DHS staff; and evaluate how DHS executed its plan.

Full Details: Oversight.gov Report Page

Review | 5/13/2022

Department of Homeland Security OIG

Management Alert - FEMA's COVID-19 Funeral Assistance Operating Procedures Are Inconsistent with Previous Interpretation of Long-Standing Regulations for Eligible Funeral Expenses

We are issuing this management alert to advise the Federal Emergency Management Agency (FEMA) that its Coronavirus disease 2019 (COVID-19) Funeral Assistance Program operating procedures contradict FEMA’s previous interpretation of long-standing regulations for ineligible funeral expenses established in FEMA’s Individual Assistance Program and Policy Guide (IAPPG). This interpretation of regulations for ineligible funeral expenses remains unchanged in FEMA Policy 104-21-0001 (COVID-19-specific policy).

Full Details: Oversight.gov Report Page

Department of Homeland Security OIG

ICE Spent Funds on Unused Beds, Missed COVID-19 Protocols and Detention Standards while Housing Migrant Families in Hotels

ICE did not adequately justify the need for the sole source contract to house migrant families and spent approximately $17 million for hotel space and services at six hotels that went largely unused between April and June 2021.

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 4/15/2022

Department of Homeland Security OIG

Management Alert – Reporting Suspected Fraud of Lost Wages Assistance

The objective is to determine to what extent FEMA ensured states and territories distributed supplemental state lost wages assistance (LWA) from the Disaster Relief Fund (DRF) to eligible recipients.

Full Details: Oversight.gov Report Page

Audit | 3/04/2022

Department of Education OIG

Missouri’s Administration of the Governor’s Emergency Education Relief Fund Grant

The objectives of the audit were to determine whether the State of Missouri (Missouri) designed and implemented awarding processes that ensured that the Governor's Emergency Education Relief Fund (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 monitoring processes to ensure that subgrantees used GEER grant funds in accordance with...

Full Details: Oversight.gov Report Page

Audit | 2/10/2022

Department of Education OIG

The Department’s Implementation of CARES Act Flexibilities to TEACH Grant Service Obligations

The objective of our review was to evaluate the Department of Education’s plans and processes to ensure Teacher Education Assistance for College and Higher Education (TEACH) grantees receive full-time credit toward their service obligations for part-time and temporarily interrupted service due to Coronavirus Disease 2019 (COVID-19). We found weaknesses in FSA’s development and implementation of plans and processes to ensure TEACH grantees receive full-time credit towards their service obligations for part-time or temporarily interrupted service due to COVID-19. Additionally, we found that FSA...

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 1/20/2022

Department of Homeland Security OIG

CISA Should Validate Priority Telecommunications Services Performance Data

The objective of this review was to determine whether DHS effectively supported operable and interoperable emergency communications for Federal, state, local, tribal, and territorial government officials and critical infrastructure operators during the Coronavirus disease-19 (COVID-19) pandemic.

Full Details: Oversight.gov Report Page

Audit | 1/12/2022

Department of Homeland Security OIG

Medical Processes and Communication Protocols Need Improvement at Irwin County Detention Center

The objective was to determine whether Irwin County Detention Center (ICDC), in Ocilla, Georgia provided Immigration and Customs Enforcement detainees adequate medical care and adhered to COVID-19 protections.

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 1/06/2022

Department of Education OIG

Review of State Plans for Use of Governor’s Emergency Education Relief Funds

The objectives of our review were to review States’ initial 45-day GEER Fund reports to determine how States plan to allocate funds to entities within the three authorized categories: local educational agencies (LEA), institutions of higher education (IHE), and education-related entities, and the criteria upon which these decisions were based; and review GEER Fund annual reports to identify changes to and progress made from the initial plans in the 45-day reports.We found that within the three authorized entity categories, 45 States (87 percent) planned to allocate GEER funds to LEAs, 39...

Full Details: Oversight.gov Report Page

Department of Homeland Security OIG

FEMA Did Not Always Accurately Report COVID-19 Contract Actions in the Federal Procurement Data System

The objective was to determine to what extent FEMA followed Federal and departmental procedures and guidelines for awarding COVID-19 contracts to vendors in unusual and urgent circumstances.

Full Details: Oversight.gov Report Page

Department of Homeland Security OIG

Continued Reliance on Manual Processing Slowed USCIS’ Benefits Delivery During the COVID-19 Pandemic

The objective was to determine the effectiveness of USCIS’ technology systems to provide timely and accurate electronic processing of immigration and naturalization benefit requests while field offices, asylum offices, and application support centers were closed or operating on a reduced workforce during the COVID-19 pandemic.

Full Details: Oversight.gov Report Page

Audit | 11/03/2021

Department of Homeland Security OIG

FLETC’s Actions to Respond to and Manage COVID-19 at Its Glynco Training Center

Before reopening in June 2020, FLETC developed a formal plan to resume in-person training. Through this plan, along with other policies and procedures, FLETC established protocols in accordance with Centers for Disease Control and Prevention guidance and medical expertise. DHS students and component officials we spoke with confirmed that these protocols were in place and told us that, overall, they were effective.

Full Details: Oversight.gov Report Page

Department of Education OIG

Remington College’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

The objective of our audit was to determine if Remington College used the Student Aid (Assistance Listing Number (ALN) 84.425E) and Institutional (ALN 84.425F) portions of its Higher Education Emergency Relief Fund (HEERF) grant funds for allowable and intended purposes.Remington College generally used the Student Aid portion of its HEERF grant funds for allowable and intended purposes but did not always use the Institutional portion of its funds in accordance with Federal requirements. We found that Remington College spent Institutional funds for several unallowable purposes and did not...

Full Details: Oversight.gov Report Page

Audit | 9/28/2021

2.1 - Closed

Require Remington College to return to the Department the $80,121 in Institutional grant funds spent beyond the supplemental Institutional grant period or reallocate the funds to other allowable costs.

2.2 - Closed

Clarify whether the costs that Remington College initially charged to its Institutional grant for student computers were allowable under the law and existing guidance, and determine whether Remington College’s subsequent reallocation of costs for other expenses in the amount of $64,985 (corrective actions) was appropriate.

2.3 - Closed

Determine whether the $639,400 that Remington College charged to its Institutional grant for contracts awarded without a competitive procurement process was reasonable when compared to the quality and costs of suitable alternatives, and if not, require appropriate corrective actions.

2.4 - Closed

Require Remington College to incorporate in its policies and procedures for managing HEERF grant funds the Federal requirements related to charging only allowable costs during the grant performance period, using competitive processes for selecting vendors when purchases are over $10,000, obtaining price or rate quotations from an adequate number of qualified vendors for purchases between $10,000 and $250,000, and using formal procurement methods for purchases over $250,000.

2.5 - Closed

Require Remington College to ensure that school officials responsible for making purchasing decisions receive sufficient training on Federal rules and regulations related to grant administration and management.

3.1 - Closed

Require Remington College to incorporate in its policies and procedures for managing Institutional grant funds the Federal cash management requirements related to minimizing the time between drawing down and spending Federal grant funds, including HEERF funds; maintaining the funds in an interest-bearing account; and remitting interest earned in excess of $500 in accordance with 2 C.F.R. § 200.305(b).

3.2 - Closed

Require Remington College to incorporate in its policies and procedures for managing Student Aid grant funds the Federal cash management requirements related to maintaining the funds in an interest-bearing account and remitting interest earned in excess of $500 in accordance with 2 C.F.R. § 200.305(b).

3.3 - Closed

Determine whether Remington College accurately calculated interest and ensure that the correct amount of interest is returned to the Federal government in accordance with 2 C.F.R. § 200.305(b)(9).

Department of Education OIG

Lincoln College of Technology’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

The objective of our audit was to determine whether Lincoln College of Technology (Lincoln) used the Student Aid (Assistance Listing Number (ALN) 84.425E) and Institutional (ALN 84.425F) portions of its Higher Education Emergency Relief Fund (HEERF) funds for allowable and intended purposes. We also reviewed Lincoln’s cash management practices and the timeliness and quality of the data Lincoln reported on its use of HEERF funds.LESC generally used the Student Aid portion of Lincoln’s HEERF funds for allowable and intended purposes but did not always use the Institutional portion of its funds...

Full Details: Oversight.gov Report Page

Audit | 9/24/2021

1.1 - Closed

We recommend that the Assistant Secretary for the Office of Postsecondary Education require LESC to update its written policies and procedures to contain sufficient detail to ensure that (1) all the steps necessary to verify student eligibility and distribute funds to students under the CARES Act and subsequent coronavirus legislations are addressed and completed, (2) funding determinations are adequately documented and supported in accordance with 2 C.F.R. § 200.302, and (3) students with exceptional need are prioritized in accordance with CRRSAA and ARP.

2.1 - Closed

Regarding LESC’s decision to reallocate the amounts we questioned in this finding, we recommend that the Assistant Secretary for the Office of Postsecondary Education review the reallocated funds and determine whether LESC’s use of $710,274 of Lincoln’s Institutional grant funds to write off unpaid accounts receivable for students, who withdrew from the school due to coronavirus, was allowable and for the intended purposes of applicable coronavirus relief legislation.

2.2 - Closed

If LESC’s reallocation of Lincoln’s Institutional grant funds is deemed unallowable, we recommend that the Assistant Secretary for the Office of Postsecondary require LESC to return to the Department the $700,155 of Lincoln’s Institutional grant funds that LESC improperly applied to credit student accounts for rent students paid to third-party landlords and the $9,838 that LESC improperly spent for subscriptions extending beyond the grant performance period and determine if these issues occurred at LESC’s other schools and take corrective action as appropriate.

3.1 - Closed

We recommend that the Assistant Secretary for the Office of Postsecondary Education require LESC to incorporate in its policies and procedures the cash management requirements for minimizing the time between drawing down and disbursing Federal grant funds, including HEERF funds, maintaining the funds in an interest-bearing account, and remitting interest earned more than $500 in accordance with 2 C.F.R. § 200.305(b).

3.2 - Closed

We recommend that the Assistant Secretary for the Office of Postsecondary Education determine whether LESC accurately calculated interest and properly remitted the interest returned in January 2021, in accordance with 2 C.F.R. § 200.305(b)(9).

Department of Homeland Security OIG

Lessons Learned from FEMA’s Initial Response to COVID-19

The objective was to determine how effectively FEMA supported and coordinated Federal efforts to distribute personal protective equipment (PPE) and ventilators in response to the COVID-19 outbreak. We determined that FEMA did not have reliable data to inform allocation decisions and ensure accurate adjudication of resource requests, it did not have a process to allocate the limited supply of PPE, and FEMA’s strategic documents did not clearly outline roles and responsibilities to lead the Federal response. We made three recommendations that FEMA improve the reliability of WebEOC, formally...

Full Details: Oversight.gov Report Page

Audit | 9/23/2021

Department of Homeland Security OIG

DHS Needs to Enhance Its COVID-19 Response at the Southwest Border

The objective of this review was to determine to what extent the Department of Homeland Security has implemented COVID-19 measures for migrants at the southwest border. We reported that U.S. Customs and Border Protection (CBP) does not conduct COVID-19 testing for migrants who enter CBP custody and is not required to do so. Instead, CBP relies on local public health systems to test symptomatic individuals. According to CBP officials, as a frontline law enforcement agency, it does not have the necessary resources to conduct such testing. For migrants that are transferred or released from CBP...

Full Details: Oversight.gov Report Page

Audit | 9/21/2021

Department of Homeland Security OIG

Violations of ICE Detention Standards at Otay Mesa Detention Center

During our unannounced inspection of Otay Mesa in San Diego, California, we identified violations of ICE detention standards that compromised the health, safety, and rights of detainees. Otay Mesa complied with standards for classification and generally provided sufficient medical care to detainees. In addressing COVID-19, Otay Mesa did not consistently enforce precautions including use of facial coverings and social distancing. Overall, we found that Otay Mesa did not meet standards for grievances, segregation, or staff-detainee communications. Specifically, Otay Mesa did not respond timely...

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 9/16/2021

Department of Homeland Security OIG

ICE’s Management of COVID-19 in Its Detention Facilities Provides Lessons Learned for Future Pandemic Responses

ICE has taken various actions to prevent the pandemic’s spread among detainees and staff at their detention facilities. At the nine facilities we remotely inspected, these measures included maintaining adequate supplies of PPE such as face masks, enhanced cleaning, and proper screening for new detainees and staff. However, we found other areas in which detention facilities struggled to properly manage the health and safety of detainees. For example, we observed instances where staff and detainees did not consistently wear face masks or socially distance. In addition, we noted that some...

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 9/09/2021

Department of Education OIG

Inconsistent Grantee and Subgrantee Reporting of Education Stabilization Fund Subprograms in the Federal Audit Clearinghouse

The purpose of this flash report is to share with the U.S. Department of Education (Department) observations made by the Office of Inspector General (OIG) concerning grantees and subgrantees inconsistently reporting audit data on Department subprograms, or unique components of a program, to the Federal Audit Clearinghouse (FAC), the designated repository of single audit data. We found that grantees and subgrantees are not consistently reporting expenditures of Education Stabilization Fund (ESF) subprogram awards in the FAC. Specifically, when entering Federal award information into the Data...

Full Details: Oversight.gov Report Page

Department of Homeland Security OIG

CBP Needs to Strengthen Its Oversight and Policy to Better Care for Migrants Needing Medical Attention

U.S. Customs and Border Protection (CBP) needs better oversight and policy to adequately safeguard migrants experiencing medical emergencies or illnesses along the southwest border. CBP concurred with all three of our recommendations, which when implemented, should improve medical attention and procedures for migrants at the southwest border

Full Details: Oversight.gov Report Page

Audit | 7/22/2021

Department of Homeland Security OIG

Violations of Detention Standards at Adams County Correctional Center

During our unannounced inspection of Adams in Natchez, Mississippi, we identified violations of ICE detention standards that threatened the health, safety, and rights of detainees. We made seven recommendations to ICE’s Executive Associate Director of Enforcement and Removal Operations (ERO) to ensure the New Orleans ERO Field Office overseeing Adams addresses identified issues and ensures facility compliance with relevant detention standards. ICE concurred with all seven recommendations.

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 7/19/2021

1 - Closed

We recommend the Executive Associate Director of Enforcement and Removal Operations direct the New Orleans Enforcement and Removal Field Office responsible for Adams to ensure the Adams Medical Unit develops emergency care guidelines, documents patient treatment during sick call encounters, anddocuments interpretation and medical care provided based on laboratory testing results.

2 - Closed

3 - Closed

We recommend the Executive Associate Director of Enforcement and Removal Operations direct the New Orleans Enforcement and Removal Field Office responsible for Adams to ensure Adams reviews classification determinations, documents detainee special vulnerabilities, and documents language used to conduct detainee interviews.

4 - Closed

5 - Closed

We recommend the Executive Associate Director of Enforcement and Removal Operations direct the New Orleans Enforcement and Removal Field Office responsible for Adams to ensure Adams provides detainees in segregation access to laundry, legal materials, mail, required recreation time outside their cells,the commissary (for those in administrative segregation), ICE request forms, and secure drop-boxes.

6 - Closed

We recommend the Executive Associate Director of Enforcement and Removal Operations direct the New Orleans Enforcement and Removal Field Office responsible for Adams to establish a system to ensure timely ICE responses to requests.

7 - Closed

We recommend the Executive Associate Director of Enforcement and Removal Operations direct the New Orleans Enforcement and Removal Field Office responsible for Adams to update ICE’s contract with Adams to better identify requirements for detainee housing.

Department of Education OIG

Fraud Reporting Requirements for Federal Program Participants and Auditors

This guide summarizes the fraud reporting requirements most relevant to entities receiving pandemic relief funds and auditors of those entities.

Full Details: Oversight.gov Report Page

Department of Education OIG

Federal Student Aid’s Suspension of Involuntary Collection in Response to the Coronavirus Pandemic

The objective of our review was to evaluate the results of Federal Student Aid’s (FSA) process for suspending involuntary collection and refunding payments involuntarily collected on defaulted Department-held loans in response to the Coronavirus pandemic.We found that FSA suspended administrative wage garnishments and the U.S. Department of Treasury (Treasury) offsets for over 96 percent of the borrowers that FSA collected payments for within 90 days of March 13, 2020, the start of the suspension period. However, as of October 23, 2020, we found that FSA continued to receive administrative...

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 6/15/2021

Department of Education OIG

Risk of Closed Institutions of Higher Education Receiving Higher Education Emergency Relief Fund Grants

The purpose of this report is to share with the U.S. Department of Education (Department) observations made by the Office of Inspector General (OIG) concerning institutions of higher education (IHE) that ceased to provide educational instruction in all programs of study (closed) and received or had access to coronavirus response and relief aid through the Higher Education Emergency Relief Fund (HEERF). We found that 17 IHEs that closed on or before December 31, 2020, applied for and were awarded a total of $4,912,675 of HEERF grants by OPE. Of these 17 IHEs, 14 drew down HEERF funds and 3 did...

Full Details: Oversight.gov Report Page

Department of Homeland Security OIG

Violations of Detention Standards at Pulaski County Jail

During our unannounced inspection of Pulaski County Jail, we identified violations of U.S. Immigration and Customs Enforcement (ICE) detention standards that threatened the health, safety, and rights of detainees. In addressing COVID-19, Pulaski did not consistently enforce precautions including use of facial coverings and social distancing, which may have contributed to repeated COVID-19 transmissions at the facility. Pulaski did not meet standards for classification, medical care, segregation, or detainee communication. We found that the facility was not providing a color-coded visual...

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 5/03/2021

Department of Homeland Security OIG

Violations of Detention Standards Amidst COVID-19 Outbreak at La Palma Correctional Center in Eloy, AZ

We identified violations of U.S. Immigration and Customs Enforcement (ICE) detention standards that threatened the health, safety, and rights of detainees. La Palma Correctional Center (LPCC) complied with the ICE detention standard regarding classification. However, detainee reports and grievances allege an environment of mistreatment and verbal abuse, including in response to peaceful detainee protests of the facility’s handling of the pandemic. In addressing the coronavirus disease 2019 (COVID-19), LPCC did not enforce ICE’s precautions including facial coverings and social distancing...

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 3/30/2021

Department of Education OIG

Higher Education Emergency Relief Fund Reporting Requirements

The objective of our inspection was to determine (1) whether selected institutions receiving funds under the Institutional Portion of Higher Education Emergency Relief Fund (HEERF) met public reporting requirements and (2) the reported usage of the Institutional Portion of HEERF by selected institutions.We determined that 81 of the 100 institutions included in our sample complied with Institutional Portion reporting requirements.We were unable to locate Institutional Portion reports anywhere on the websites associated with 19 of the 100 (19 percent) institutions included in our sample.

Full Details: Oversight.gov Report Page

Department of Homeland Security OIG

Ineffective Implementation of Corrective Actions Diminishes DHS' Oversight of Its Pandemic Planning

DHS OIG issued a series of three reports between August 2014 and October 2016 examining DHS’ pandemic activities, including 28 recommendations to improve the efficiency and effectiveness of DHS planning and response activities. We conducted this verification review to determine the adequacy and effectiveness of DHS’ corrective actions. We focused our review on 11 of 28 key recommendations that dealt with DHS-wide pandemic planning and response activities. We determined that DHS provided the OIG with adequate documentation of its initial plans and actions to address the recommendations to...

Full Details: Oversight.gov Report Page

Review | 12/23/2020

Department of Education OIG

Assessment of the Department’s Reconstitution Plans Following COVID-19

The objective of our inspection was to assess the U.S. Department of Education’s (Department) plans and procedures for returning employees to the federal office in the wake of the coronavirus pandemic, including what existing guidance the Department considered when developing its plans and procedures. We found that the Department generally incorporated available guidance, which was intended to provide for a safe and gradual return to federal offices, in its Workplace Reconstitution Transition Plan (Reconstitution Plan). However, we noted that the Department’s Reconstitution Plan does not...

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 12/14/2020

Department of Education OIG

Challenges for Consideration in Implementing and Overseeing the CARES Act

This management information report provides the Office of Inspector General’s (OIG) perspective on challenges the U.S. Department of Education (Department) may face as it implements and oversees the Coronavirus, Aid, Relief, and Economic Security (CARES) Act. In preparing this report, we reviewed recent audit work performed by OIG and the Government Accountability Office (GAO) as well as OIG’s annual Management Challenges reports. We also reviewed challenges that the Department faced when administering education-related grant programs funded by the American Recovery and Reinvestment Act...

Full Details: Oversight.gov Report Page

Department of Homeland Security OIG

Early Experiences with COVID-19 at Border Patrol Stations and OFO Ports of Entry

o We surveyed staff at Border Patrol stations and OFO ports of entry from April 22, 2020 to May 1, 2020. The 136 Border Patrol stations and 307 OFO ports of entry that responded to our survey described various actions they have taken to prevent and mitigate the pandemic’s spread among travelers, detained individuals, and staff. These actions include increased cleaning and disinfecting of common areas, and having personal protective equipment for staff, as well as supplies available to those individuals with whom they come into contact. However, facilities reported concerns with their inability...

Full Details: Oversight.gov Report Page

Department of Homeland Security OIG

Early Experiences with COVID-19 at ICE Detention Facilities

We surveyed U.S. Immigration and Customs Enforcement (ICE) detention facilities from April 8-20, 2020 regarding their experiences and challenges managing COVID-19 among detainees in their custody and among their staff. The facilities that responded to our survey described various actions they have taken to prevent and mitigate the pandemic’s spread among detainees. These actions include increased cleaning and disinfecting of common areas, and isolating new detainees, when possible, as a precautionary measure. However, facilities reported concerns with their inability to practice social...

Full Details: Oversight.gov Report Page

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Wisconsin’s Administration and Oversight of the Emergency Assistance to Non-Public Schools Grant Funds

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Recommendations

Recommendations

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Recommendations

Recommendations

Recommendations

Recommendations

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Recommendations

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Glossary

Glossary name will go here