Reports
Search for reports and investigative results.
Showing 1 - 10 of 96 results
Pandemic Response Accountability Committee
Semiannual Report to Congress: October 1, 2025 - March 31, 2026
Department of Education OIG
Puerto Rico Department of Education’s Use of ARP ESSER Funds to Measure Student Academic Progress
Congress passed three coronavirus relief acts within a 1-year period that provided more than $275 billion for an Education Stabilization Fund to prevent, prepare for, and respond to the coronavirus, including $189.5 billion for the Elementary and Secondary School Emergency Relief Fund (ESSER). The American Rescue Plan Act (ARP) provided $122 billion for ESSER to help State educational agencies (SEA) and local educational agencies (LEA) safely reopen and sustain the safe operation of schools and address the impact of the coronavirus pandemic on students. Ensuring that ARP ESSER funds are used...
Pandemic Response Accountability Committee
Semiannual Report to Congress: April 1, 2025 - September 30, 2025
Department of Transportation OIG
FHWA Generally Follows Its Existing Processes To Oversee COVID-19 Relief Funding Compliance, Track Funds, and Monitor Projects
Our Objective(s) To assess FHWA's policies and procedures for overseeing States' compliance with Coronavirus Response and Relief Supplemental Appropriations Act of 2021 (CRRSAA) requirements and tracking and monitoring CRRSAA funds. Why This Audit CRRSAA provided $10 billion to FHWA for Highway Infrastructure Programs (HIP) to prevent, prepare for, and respond to COVID-19-related impacts. The Act required FHWA to obligate the funds by the end of fiscal year 2024. By the end of March 2025, FHWA obligated $9.78 billion in CRRSAA funds with outlays of $8.43 billion. Due to the large amount of...
Pandemic Response Accountability Committee
Semiannual Report to Congress: October 1, 2024 - March 31, 2025
Pandemic Response Accountability Committee
A Review of Pandemic Relief Funding and How It Was Used In Six U.S. Communities: Jicarilla Apache Nation Reservation in New Mexico
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 sixth community-specific report and focuses on our work in Jicarilla Apache Nation Reservation in New Mexico, where we previously identified that recipients, including city government, small businesses, and individuals, received almost $80 million from 42 pandemic relief programs and subprograms. This report provides a closer look at ten pandemic programs and subprograms provided to Jicarilla...
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...
Pandemic Response Accountability Committee
Fraud Prevention Alert: Pre-Award Vetting Using Data Analytics Could Have Prevented Over $79B in Potentially Fraudulent Pandemic Relief Payments
This PRAC fraud prevention alert focused on some of the largest pandemic relief programs: the Small Business Administration’s (SBA) COVID-19 Economic Injury Disaster Loan (COVID-19 EIDL) program and Paycheck Protection Program (PPP), and the Department of Labor’s (DOL) pandemic-related Unemployment Insurance (UI) programs. In 2023, the SBA Office of Inspector General (OIG) and the DOL OIG estimated that the total amount of fraud and improper payments for these programs is nearly $400 billion. In this alert, the PRAC estimates the amount of potential fraud across these programs stemming from...
Department of Transportation OIG
FAA Has Improved Its Oversight of COVID-19 Relief Funds Despite Implementation Inconsistencies
Our Objective(s)To assess FAA's oversight of airport sponsors' compliance with the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act and the American Rescue Plan Act (ARPA) rent relief and economic relief reimbursement eligibility requirements. Why This AuditThe CRRSA Act and ARPA awarded $10 billion in economic relief to eligible U.S. airports and concessions at those airports to prevent, prepare for, and respond to the COVID-19 pandemic. By the end of December 2023, FAA had expended more than $8.5 billion in concession rent relief and economic relief grants. We...
Pandemic Response Accountability Committee
A Review of Pandemic Relief Funding and How It Was Used In Six U.S. Communities: Marion County, Georgia
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...