Reports

Special Inspector General for Pandemic Recovery

Audit of Direct Loan Program Recipient – Mesa Airlines, Inc.

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

Special Inspector General for Pandemic Recovery

Interim Report: Audit of the Effects the Main Street Lending Program’s Loan Losses Have on Treasury’s Investment in the Program

Full Details: Oversight.gov Report Page

Department of the Treasury OIG

CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of the Community Development Financial Institutions Fund’s Award and Post-Award Administration of the CDFI Rapid Response Program

Full Details: Oversight.gov Report Page

Department of the Treasury OIG

CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of the Community Development Financial Institutions Fund's Implementation of the CDFI Equitable Recovery Program

Full Details: Oversight.gov Report Page

Department of the Treasury OIG

Interim Audit Update ─ Audit of American Samoa’s Uses of Coronavirus Relief Fund Payment

Full Details: Oversight.gov Report Page

Audit | 9/12/2023

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 the Treasury OIG

Desk Review of the Commonwealth of Virginia’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/09/2023

Department of the Treasury OIG

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/08/2023

1-1 - Open

Castro recommends Treasury OIG personnel follow-up with Navajo Nation
management and request that missing documentation to support expenditures is
provided and necessary corrections are made in the GrantSolutions portal.

2-1 - Open

Based
on Navajo Nation’s responsiveness to Treasury OIG’s requests and its ability to
provide sufficient documentation, we recommend Treasury OIG personnel
determine the feasibility of performing a focused audit for Grants greater than or
equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate
Payments to Individuals.

3-1 - Open

For Aggregate Payments to Individuals, we recommend
a specific focus on Navajo Nation’s non-payroll COVID-19 hardship claims, as well
as payroll expenditures for employees substantially dedicated to COVID-19
recovery efforts.

4-1 - Open

Treasury OIG follow-up on the following
outstanding items:
1. Ensure Navajo Nation management re-issues $ in stale-dated checks before the end of the CRF period of performance end date of
December 31, 2022, and ensures that checks are cashed by the beneficiaries, or funds are returned to Treasury.

2. Ensure Navajo Nation management has reversed the $ in subrecipient incurred costs that they determined to be ineligible as a result of
their internal investigation.

3. Confirm that Navajo Nation management has reversed $ in duplicate hardship check payments that were fraudulently cashed by tribal citizens and recorded by management within the Aggregate Payments to Individuals payment type in the Cycle 331 GrantSolutions submission.

4. Follow-up on corrective action related to $141,187 in questioned costs reported in Single Audit finding number 2020-009.

5. Follow-up to obtain the status of the Navajo Nation’s 2021 Single Audit.

6. Obtain evidence to verify whether tribal entities are separate legal and tax entities, and based on the information, determine whether Navajo Nation management has properly recorded these transactions in GrantSolutions.

Department of the Treasury OIG

Desk Review of the Commonwealth of the Northern Mariana Islands’ Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/08/2023

Date Range

Report Type

Report Category

Submitting Agency

State/Local Agency

State (State and Local Reports)

Fraud Type

Agency Reviewed

Related Organizations

Management Challenges

Any Recommendations

Any Open Recommendations

Reports

Audit of Direct Loan Program Recipient – Mesa Airlines, Inc.

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

Interim Report: Audit of the Effects the Main Street Lending Program’s Loan Losses Have on Treasury’s Investment in the Program

CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of the Community Development Financial Institutions Fund’s Award and Post-Award Administration of the CDFI Rapid Response Program

CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of the Community Development Financial Institutions Fund's Implementation of the CDFI Equitable Recovery Program

Interim Audit Update ─ Audit of American Samoa’s Uses of Coronavirus Relief Fund Payment

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

Desk Review of the Commonwealth of Virginia’s Use of Coronavirus Relief Fund Proceeds

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds

Desk Review of the Commonwealth of the Northern Mariana Islands’ Use of Coronavirus Relief Fund Proceeds

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