Reports

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 - Open

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 - Open

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 - Open

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 - Open

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 - Open

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 - Open

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 - Open

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 - Open

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 - Open

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 - Open

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

FEMA Made Efforts to Address Inequities in Disadvantaged Communities Related to COVID-19 Community Vaccination Center Locations and Also Plans to Address Inequity in Future Operations

The Federal Emergency Management Agency (FEMA), in coordination with the Centers for Disease Control and Prevention (CDC) and other Federal and state partners, used the CDC Social Vulnerability Index (SVI) in an effort to identify and address inequities in minority and disadvantaged communities related to the locations of COVID-19 Community Vaccination Centers. Specifically, FEMA’s Civil Rights Advisory Group (CRAG) implemented a methodology that prioritized states based on the CDC SVI. This methodology sought to address differences in coronavirus disease 2019 (COVID-19) care and outcomes...

Full Details: Oversight.gov Report Page

Audit | 9/29/2022

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.

Small Business Administration OIG

COVID-19 and Disaster Assistance Information Systems Security Controls

This report presents the results of our audit to determine whether the U.S. Small Business Administration (SBA) maintained effective management control activities and monitoring of the design and implementation of third-party operated SBA systems. SBA needed information technology systems from third-party service providers that could improve the system efficiency and productivity to process high transaction volumes, transmit data between other information systems, and safeguard the integrity and confidentiality of the personally identifiable information processed by the programs. We found the...

Full Details: Oversight.gov Report Page

Audit | 9/27/2022

1 - Open

Ensure the existing SBA System Development Methodology is updated to include supply chain risk-management practices as required by OMB Circular A-130 and high-value asset system designation guidance. Also, ensure high-value asset system risks are incorporated into the enterprise risk management framework, as recommended by OMB M-19-03 and SBA SOP 90 47 6.

10 - Open

Implement an automated process to document and monitor system changes as recommended by NIST SP 800-53 Rev. 5.

2 - Open

Communicate and enforce the SBA System Development Methodology in which a traceability matrix is used to ensure that system requirements can be tested and demonstrated in the operational system. Ensure all requirements are aligned with the contractual acceptance criteria.

3 - Open

Implement in updated agency guidance, the requirements of OMB Circular No. A-123 that stipulate a SOC 1 Type 2 report is needed for all new and existing financial systems. This guidance should also require confirmation at least annually that the controls are functioning as designed.

4 - Closed

Enforce the requirement to establish and implement internal controls to ensure appropriate program officials perform and document contract reviews to ensure that information security is appropriately addressed in the contracting language, as required by OMB Circular A-130 and SBA SOP 90 47 6.

5 - Open

In conjunction with the Enterprise Risk Management Board, implement enterprise-wide privacy risk mitigation practices that can be assimilated into new and existing system program designs.

6 - Open

Complete an initial assessment and authorization for each information system and all agency-designated common controls before operation.

7 - Open

Transition information systems and common controls to an ongoing authorization process (when eligible for such a process) with the formal approval of the respective authorizing officials or reauthorize information systems and common controls as needed, on a time or event-driven basis in accordance with agency risk tolerance, as required by OMB Circular No. A-130 and SOP 90 47 6.

8 - Open

Review and update POA&Ms at least quarterly as required by SOP 90 47 6.

9 - Closed

Ensure data-sharing agreements are reviewed annually as required by SBA SOP 90 47 6.

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

Small Business Administration OIG

COVID-19 Economic Injury Disaster Loan Applications Submitted from Foreign IP Addresses

We evaluated the U.S. Small Business Administration’s (SBA) controls to flag or prevent potentially fraudulent Coronavirus Disease 2019 (COVID-19) Economic Injury Disaster Loan (EIDL) applications submitted from foreign Internet Protocol (IP) addresses. Although the agency implemented several layers of controls to prevent or reduce fraud from foreign countries, individuals at foreign IP addresses were able to access the COVID-19 EIDL application system. SBA received millions of attempts to submit COVID-19 EIDL applications from foreign IP addresses and stopped most of them; however, the agency...

Full Details: Oversight.gov Report Page

Audit | 9/12/2022

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

FEMA Did Not Provide Sufficient Oversight of Project Airbridge

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

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

FEMA Made Efforts to Address Inequities in Disadvantaged Communities Related to COVID-19 Community Vaccination Center Locations and Also Plans to Address Inequity in Future Operations

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

COVID-19 and Disaster Assistance Information Systems Security Controls

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

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

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

COVID-19 Economic Injury Disaster Loan Applications Submitted from Foreign IP Addresses

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