The House Appropriations Committee held an oversight hearing on Feb. 25, 2021. The hearing included discussion of USDA OIG’s Covid-19 oversight. Witnesses included: Phyllis K. Fong (inspector general, USDA OIG); Ann Coffey (deputy inspector general, USDA OIG); Gil H. Harden (assistant inspector general for audit, USDA OIG); and Jenny Rone (assistant inspector general for analytics and innovation, USDA OIG).

The Defense Department Inspector General released a report discussing its ongoing Covid-19 oversight projects, including: an evaluation of the Armed Forces Retirement Home response to the pandemic; an audit of the U.S. Army Corps of Engineers’ quality assurance controls for Alternate Care Sites, constructed in response to the pandemic; an audit of military installations’ public health emergency readiness; and an audit of cybersecurity measures taken as employees telework during the pandemic, among other oversight activities. The report also summarized completed Covid-19 oversight projects.

The House Subcommittee on Investigations, Oversight, and Regulations (Committee on Small Business) held a hearing on Oct. 1, 2020, titled “Preventing Fraud and Abuse of PPP and EIDL: An Update with the SBA Office of Inspector General and the Government Accountability Office.” Witnesses included Hannibal “Mike” Ware (Office of the Inspector General, SBA) and William Shear (Director, Financial Markets and Community Investment, GAO).

The subcommittee met to discuss the July 28 Management Report from the SBA Office of Inspector General (OIG) and the Covid-19 reports from the Government Accountability Office. The reports detailed a lack of internal controls and potential for fraud within SBA’s Economic Injury Disaster Loan (EIDL) program and Paycheck Protection Program (PPP). The hearing gave members the opportunity to discuss OIG and GAO’s findings and determine if SBA’s response to these reports was consistent with their recommendations or if more work would be needed to prevent fraud, waste, and abuse.

Under the CARES Act, the Special Inspector General for Pandemic Recovery (SIGPR) conducts, supervises, and coordinates audits and investigations of the making, purchase, management, and sale of loans, loan guarantees, and other investments by the Treasury secretary under any program established under Division A of the CARES Act, as well as the management by the secretary of any program established under Division A of the CARES Act. SIGPR’s initial report, submitted within 60 days of IG Brian Miller’s confirmation, detailed information about the Treasury’s loan programs and investments under the CARES Act, data regarding which entities have received those loans and investments, the current status of those transactions, and other relevant information. The report also detailed SIGPR’s understanding of the jurisdictional contours for each of the entities assigned a major oversight role by the CARES Act. Additionally, the report included recommendations based on SIGPR’s first 60 days of research, outreach, and analysis.

The U.S. Railroad Retirement Board Inspector General published a report detailing what it had done and planned to do with regards to CARES Act oversight. The document contained OIG’s CARES Act oversight plan; management and reporting requirements, as required by the CARES Act; and plans for audits and investigations post-implementation of the CARES Act provisions.

The Department of Housing and Urban Development’s Inspector General (OIG) reviewed HUD’s responses to inquiries regarding forbearance and foreclosure relief amid the Covid-19 pandemic, to evaluate the accuracy of HUD’s responses to inquiries from borrowers, industry partners, and the general public regarding forbearance and foreclosure relief provided by the CARES Act. OIG found that HUD could improve its customer service to borrowers, industry partners, and the general public by providing more direct, accurate, and complete responses to their inquiries.

The House Transportation and Infrastructure Committee held a hearing on July 29, 2021 titled, “Assessing the Federal Government’s Covid-19 Relief and Response Efforts and its Impact.” Witnesses included: Michael Horowitz (Chair, PRAC); Heather Krause (Director, Physical Infrastructure Issues, GAO); Chris Currie (Director, Homeland Security and Justice Issues, GAO); Eric J. Soskin (Inspector General, DOT); James Izzard (Assistant Inspector General for Investigations, DHS); Paul Skoutelas (President and CEO, American Public Transportation Association); Juan Ortiz (Director, Homeland Security and Emergency Management, City of Austin, TX; testifying on behalf of the International Association of Emergency Managers); Dr. Michael J. Boskin (T.M. Friedman Professor of Economics and Senior Fellow, Hoover Institution, Stanford University); Dr. Wendy Edelberg (Director, The Hamilton Project, The Brookings Institution); and John Samuelsen (Transport Workers Union of America).

The Treasury Inspector General for Tax Administration assessed the IRS’s efforts to protect the health and safety of individuals physically present at select IRS facilities during the Covid-19 pandemic. There are approximately 550 IRS-managed facilities throughout the U.S. In March 2021, TIGTA conducted unannounced health and safety inspections of nine selected IRS facilities. TIGTA found that overall, IRS generally implemented health and safety measures to help protect individuals at those facilities. Although TIGTA observed most individuals maintaining social distance, some were not maintaining at least six feet of separation. While most individuals at these facilities wore face masks correctly, TIGTA observed some individuals wearing their masks below their chins or otherwise incorrectly.

The Treasury Inspector General for Tax Administration conducted an audit to assess the IRS’s efforts to implement the CARES Act provisions providing economic relief to Americans, including economic relief opportunities for taxpayers with retirement plans. TIGTA aimed to assess the IRS’s efforts to oversee the relief from taxes associated with early retirement distributions and Required Minimum Distributions pursuant to the CARES Act. TIGTA concluded that the Section 2022 Compliance Plan, developed to assess the impact of examination activities and outline steps necessary to enforce taxpayer compliance, could be improved.

The DHS Inspector General sent a memorandum to Troy Miller (Senior Official Performing the Duties of the CBP Commissioner) detailing recommendations for improving CBP’s medical attention and procedures for migrants at the southwest border. The DHS IG noted that CBP needed better oversight and policies to adequately safeguard migrants experiencing medical emergencies or illnesses along the southwest border, both in the context of the Covid-19 pandemic and more generally. DHS OIG found that CBP staff did not ensure that staff conducted required medical screenings, nor did they consistently conduct welfare checks. CBP also did not adequately train agents and officers to identify when migrants’ needed medical attention, and also failed to include procedures to guide agents and officers on recognizing “at-risk” individuals.

The Defense Department Inspector General published a brief report detailing the OIG’s ongoing oversight projects and audits and reports issued as part of their Covid-19 oversight work.

The Department of Education Inspector General published a guide summarizing the fraud reporting requirements most relevant to entities receiving federal education pandemic relief funds, as well as to the auditors of those entities.

The SBA Inspector General identified issues with SBA’s May 2020 Covid-19 Reconstitution Plan that needed to addressed so that agency employees are safeguarded from contracting and spreading Covid-19 in the workplace. The OIG found that SBA did not: follow occupancy procedures for advancing or reverting phases at its headquarters; implement exposure tracking protocols to consistently trace Covid-19 cases; consistently notify staff of presumed or confirmed Covid-19 cases; or consistently contact potentially exposed personnel and ensure employees completed 14-day quarantines. SBA replaced the reconstitution plan with a new Covid-19 Workplace Safety Plan in Feb. 2021.

The VA Inspector General published an evaluation of Veterans Integrated Service Network 19 facilities’ Covid-19 pandemic readiness and response. Critical care staff at VISN 19 facilities largely indicated sufficient staffing to support the respiratory care of Covid-19 patients. However, staffing issues were reported by facility leaders and community living center personnel at Eastern Oklahoma, Montana, and Oklahoma City VA healthcare system sites. The pandemic was found to be disruptive to many VHA operations, particularly those requiring hands-on or face-to-face interactions, including surgical procedures and outpatient clinic visits. Elective procedures were also cancelled. At the time of OIG’s inspection, nearly all VISN 19 facilities reported resuming elective surgeries at varying capacities. Despite ongoing efforts, a significant volume of cancelled appointments still required follow-up as of March 31, 2021.

The VA Inspector General evaluated the leadership performance and oversight by Veterans Integrated Service Network (VISN) 10: VA Healthcare System serving Ohio, Indiana, and Michigan. The virtual site visit and inspection focused on Covid-19 pandemic readiness and response, the care environment, medication management, and comprehensive care, among other issues. The OIG proposed various recommendations, unrelated to Covid-19, concerning VISN 10 management.

The USPS Inspector General assessed the agency’s management of its employees’ use of Covid-19 leave under the Families First Coronavirus Response Act and later, the American Rescue Plan Act. The OIG found that while USPS provided its facility managers with updated Covid-19 timekeeping guidance, they did not always maintain completed Postal Service Form 3971, Requests for Notification of Absence, or additional supporting documentation required to support emergency paid sick leave and FMLA. 185 of 192 (96 percent) randomly sampled employees were either missing documentation or had documentation that was not properly completed. USPS also faced challenges when tracking Covid-19 related administrative leave for rural mail carriers.

The Department of Interior Inspector General reviewed the actions taken by the Bureau of Land Management to protect its employees, volunteers, and the visiting public during the Covid-19 pandemic. BLM State and field offices reported problems with receiving timely and complete guidance and communication from BLM headquarters. Moreover, BLM officials stated that public messaging regarding Covid-19, such as new releases and safety information, was not always timely because of delayed approvals from BLM headquarters.

The VA Inspector General reviewed how the Veterans Health Administration ensured the Medical/Surgical Prime Vendor-Next Generation (MSPV-NG) program and its prime vendors met contract requirements. The OIG also assessed whether VA medical facilities took advantage of no-cost options offered by VHA, and advance-order supply lists, to obtain PPE during the pandemic. The OIG found that all four MSPV-NG prime vendors developed contingency plans and three out of the four vendors were also offered options to purchase and store medical supplies in advance. However, the OIG found that none of the 16 medical facilities assessed took advantage of these emergency strategies before the pandemic. Most of the facilities reported maintaining their own contingency stocks, which were at risk of quickly depleting. By not asking prime vendors to provide services established in contingency plans, medical facilities missed opportunities to attain certain needed medical supplies.

The VA Inspector General reviewed the Veterans Health Administration’s tracking and reporting of supplemental funding from Covid relief legislation. While the OIG found that the VA met monthly reporting requirements to OMB and Congress on supplemental fund obligations and expenditures, the OIG noted three areas of concerns where the VA’s reporting was not complete or accurate: First, obligations were at risk of not being included in VA reports; second, the VA initially delayed the reporting of reimbursable obligated amounts for two months; and third, that VA’s reports contained negative dollar amounts in data fields that should have only positive amounts, which misstated VA’s overall reported obligations. The OIG concluded that these errors indicated weaknesses in how VA and VHA internal controls are structured to meet reporting requirements.

The VA Inspector General conducted a review to determine how effectively VA managed its emergency caches during the first wave of the Covid-19 pandemic. The OIG found that use and oversight of the emergency caches were limited during the first wave of the pandemic. Medical facility directors, who were usually authorized to mobilize their caches, were not allowed to do so during that time; instead, requests to mobilize the caches needed to go through the Office of Emergency Management’s Emergency Management Coordination Cell. The change was not clearly communicated to medical facility directors and oversight of the emergency cache program was limited.

The Special Inspector General for the Troubled Asset Relief Program sent a memorandum to Treasury Secretary Janet Yellen, noting that while Treasury has been effective in shifting the Hardest Hit Fund to help homeowners suffering from unemployment or other hardships related to the Covid-19 pandemic, the agency could enhance its effectiveness in helping people stay in their homes. The inspector general found that existing deadlines pressure state agencies. In addition, state agencies faced obstacles, including that receipt of CARES Act unemployment or other stimulus funding could make homeowners ineligible for HHF. Moreover, backlogs in state unemployment benefits sometimes led to several months’ worth of state unemployment benefits to be delivered at once, which could cause homeowners to be ineligible for HHF.

The EPA Inspector General examined EPA’s activities to oversee mobile source compliance with clean air laws and regulations during the Covid-19 pandemic. The OIG evaluated how Covid-19 has impacted laboratory operations and testing at the EPA’s Office of Transportation and Air Quality’s National Vehicle and Fuel Emissions Laboratory in Ann Arbor, Michigan.

The Treasury Inspector General for Tax Administration conducted an audit to assess the IRS’s efforts to ensure the validity and accuracy of tentative refund applications reporting a carryback loss. The CARES Act requires a taxpayer with a net operating loss arising in a taxable year beginning on 2018, 2019, or 2020 to carry that loss back to each of the five preceding years, unless the taxpayer elects to waive or reduce the carryback.

The State Department Inspector General conducted a review to assess how the Bureau of Educational and Cultural Affairs responded from March 2020 through January 2021 to the risk management challenges associated with the Covid-19 pandemic’s impact on its exchange programs. The OIG reviewed ECA’s immediate crisis response, including the repatriation of thousands of exchange program participants; the effects of the crisis on ECA’s budget and grants administration; and the effects of the crisis on exchange program operations.

The DOL Inspector General conducted an audit focusing on the Labor Department and state’s implementation of the three key new Unemployment Insurance programs that posed the greatest risk for fraud, waste, or abuse: Pandemic Unemployment Assistance, Pandemic Emergency Unemployment Compensation, and Federal Pandemic Unemployment Compensation. The OIG found that DOL and states struggled to implement the three programs; DOL’s guidance and oversight did not ensure that states implemented the programs and paid benefits promptly, performed required payment detection and recovery activities, and reported accurate and complete program activities.

The Consumer Product Safety Commission Inspector General published the results of an OIG survey of CPSC staff on returning to the workplace during the Covid-19 pandemic. The survey covered vaccinations, desired safety measures upon return, experiences of employees who have already returned to their regular duty stations, communications from management during the return process, and preferred work arrangements. OIG found that a majority of employees at the agency intended to get the Covid-19 vaccine. OIG also found that employees’ expressed a need for effective ventilation systems, notifications about potential Covid-19 exposure, and policies protecting employees reporting safety concerns. Over a third of all employees said they were unsure if they would feel comfortable returning to their duty stations.

The NSF Inspector General engaged Cotton & Company LLP to conduct a performance audit of the implementation of OMB Covid-19 flexibilities at Caltech for the period of March 1 to Sept. 30, 2020. The audit sought to determine whether Caltech used the administrative flexibilities authorized by OMB and, if so, whether Caltech complied with associated guidelines. The auditors questioned $16,769 of unallowable salary charged after OMB M-20-17 expired, and expressed concerns about Caltech’s compliance with certain federal and NSF regulations unrelated to Covid-19 flexibilities.

The NSF Inspector General engaged Cotton & Company LLP to conduct a performance audit of the implementation of OMB Covid-19 flexibilities at the University of Wisconsin-Madison for the period of March 1 to Sept. 30, 2020. The objective of the audit was to determine if UW-Madison used the administrative Covid-19 flexibilities authorized by OMB and, if so, whether UW-Madison complied with the associated guidelines. The auditors did not identify any exceptions related to UW-Madison’s use of the Covid-19 flexibilities, but identified concerns about UW-Madison’s compliance with certain federal and NSF regulations, NSF award terms and conditions, and organizational policies no related to Covid-19 flexibilities.

The NSF Inspector General engaged Cotton & Company LLP to conduct an audit of the implementation of OMB Covid-19 flexibilities at Florida State University for the period of March 1 to Sept. 20, 2020. The objective of the audit was to determine if FSU used the administrative Covid-19 flexibilities authorized by OMB and, if so, whether FSU complied with the associated guidelines. Although auditors did not identify any exceptions related to FSU’s use of the Covid-19 flexibilities, they identified concerns about FSU’s compliance with certain federal and NSF regulations, NSF award terms and conditions, and organizational policies not related to the Covid-19 flexibilities.

The Treasury Inspector General for Tax Administration (TIGTA) conducted an audit to assess IRS’s Economic Impact Payment (EIP) outreach and assistance to individuals, accuracy of computations, and adequacy of controls to prevent ineligible individuals from receiving EIPs. TIGTA found that as of July 16, 2020, IRS had issued more than 4.4 million EIPs totaling nearly $5.5 billion to potentially ineligible individuals. These included payments made to deceased individuals, individuals in U.S. territories who have also received payments from the territories, and individuals with filing status changes. As of Oct. 1, 2020, individuals voluntarily returned 65,477 payments totaling more than $80 million.

The USPS Inspector General assessed the U.S. Postal Inspection Service’s response to mail fraud and mail theft during the Covid-19 pandemic. Overall, USPS OIG found that the Postal Inspection Service took appropriate action to respond to mail fraud and theft during the pandemic. For example, Mail Fraud Program employees participated in federal task forces to investigate and disrupt coronavirus-related scams. Postal inspectors also coordinated with law enforcement agencies to prevent theft of Economic Impact Payment checks. However, OIG also found that the Postal Inspection Service’s actions were not guided by an existing plan for how to maintain and provide law enforcement services during the public health crisis. The Postal Inspection Service stated that they will conduct an interim review to determine “lessons learned” and develop a response plan for future crises.

The DOD Inspector General conducted an audit to determine whether the agency awarded CARES Act funding to sustain or increase the Defense Industrial Base in accordance with federal regulations and Defense Production Act authorities.

The Treasury Assistant Inspector General for Audit sent a memorandum to Chief Recovery Officer Jacob Leibenluft detailing “lessons learned” from OIG’s monitoring and oversight of Coronavirus Relief Fund (CRF) monies.

The Pandemic Response Accountability Committee published a report summarizing oversight work from inspector general offices related to the steps federal agencies have taken to prevent the spread and mitigate the impact of Covid-19 on individuals housed in federal correctional and detention facilities. PRAC noted that these facilities were not designed for social distancing, quarantine, or medical isolation. They also noted that the pandemic has exacerbated longstanding staffing shortages, making it difficult for some Bureau of Prisons institutions to fully implement strategies to mitigate the spread of Covid-19 while providing routine medical care for incarcerated individuals. The PRAC also highlighted the risk of spreading Covid-19 through the transporting of detainees to other facilities, and that Covid-19 guidance and oversight varied by facility type (i.e., whether they were operated by tribal governments, private contractors, or state or local entities).

The SBA Inspector General contracted accounting firm KPMG to conduct a performance audit on SBA’s compliance with the Payment Integrity Information Act of 2019. While KPMG reported that SBA is compliant with four of the six reporting requirements in PIIA, they also found that SBA needed to improve the completeness and accuracy of improper payment reporting, and further, SBA needed to improve its internal controls to prevent improper payments. Specifically, KPMG found that SBA’s Disaster Direct Loan Program disbursements was not compliant with PIIA.

The Small Business Administration Inspector General issued an evaluation report regarding SBA’s handling of identity theft complaints in the Economic Injury Disaster Loan program. At the time of OIG’s review, SBA had not provided status updates to those reporting EIDL identity theft; in fact, some complainants had contacted SBA multiple times. The OIG reported that many of the complainants found out about the fraudulent loans after they received SBA loan statements.

At the request of the House Oversight and Reform Committee’s Subcommittee on Government Operations, the OPM Inspector General examined OPM’s plans and procedures for returning employees to federal offices during the Covid-19 pandemic. OPM OIG’s evaluation sought to determine whether OPM’s plan for returning employees followed existing guidance and best practices to reduce the risk of employees to Covid-19 exposure. OPM OIG identified several problems, including that OPM management did not require workers to wear face coverings, and that OPM needed additional signage for entering, social distancing, and routine cleaning and disinfecting of the Theodore Roosevelt Federal Building. Moreover, OIG determined that improvements needed to be made in the processing of Covid-19 incidents.

The EPA Inspector General documented and assessed the internal controls that EPA implemented to mitigate risks of fraud, waste, abuse, and mismanagement over CARES Act appropriations. EPA OIG’s evaluation of the agency’s CARES Act appropriations determined that EPA did not fully comply with federal laws, OMB Circular A-123, and the GAO Green Book. Specifically, the EPA Office of the Chief Financial Officer (OCFO) did not conduct an agency-wide risk assessment of CARES Act funding to identify risks that could impact the success of CARES Act objectives, increasing the risk of fraud, waste, abuse, and mismanagement of relief funds. Moreover, OCFO did not comply with CARES Act reporting requirements.

The DHS Inspector General conducted an unannounced, remote inspection of Pulaski County Jail in Illinois, and identified violations of ICE detention standards that threatened the health, safety, and rights of detainees. With regard to Covid-19, the OIG found that Pulaski did not consistently enforce precautions like masks and social distancing, which may have contributed to repeated Covid-19 transmissions in the facility. The inspector general also found that routine dental services at Pulaski were backlogged due to the pandemic, and that the facility’s medical unit did not have emergency dental services. As a result, five detainees requiring annual dental services had to wait to receive dental screenings.

The Office of the Special Inspector General for
Pandemic Recovery (SIGPR), in its quarterly report to Congress, stated that its efforts to conduct oversight of Covid-19 relief funds have been “met with resistance” from the Treasury Department and the Treasury Department Inspector General “due to their skepticism that SIGPR had jurisdiction to oversee the Coronavirus Relief Fund and Payroll Support Program.” SIGPR noted that while they had worked cooperatively with Treasury to understand Payroll Support Program functions and to obtain data relating to program participants, Treasury’s Office of General Counsel (OGC) stated that SIGPR lacked jurisdiction over that program. When SIGPR tried to gain access to Treasury’s Payroll Support Program database, OGC informed SIGPR that their access to that database had not been approved despite earlier conversations about what their access could look like. SIGPR argued that Treasury OIG’s decision to ask Treasury OGC to determine SIGPR’s jurisdiction “compromised inspector general independence.”

The Office of the Special Inspector General for the Troubled Asset Relief Program (SIGTARP) published its semiannual report to Congress, detailing criminal and civil investigations, and audits, of the Emergency Economic Stabilization Act (EESA)’s long-term economic stability programs (Home Affordable Modification Program and the Hardest Hit Fund). While SIGTARP was created in 2009 in response to the financial crisis, more recently, it has been conducting investigations and audits of the above ESSA programs amid the Covid-19 pandemic.

The Pandemic Response Accountability Committee published its second Semiannual Report to Congress, covering the period from Oct. 1, 2020, through March 31, 2021. The report included new PRAC developments over the past year, including a Fraud Task Force serving as a coordination tool to assist inspector general offices in their investigations of pandemic-related fraud, and the use of data analytics to identify fraudulent relief payments.

The State Department Inspector General inspected the Office of Safety, Health, and Environmental Management (SHEM), which is located under the Directorate of Operations’ Bureau of Overseas Buildings Operations (OBO). In response to the Covid-19 pandemic, SHEM was a member of OBO’s Covid-19 working group and was the State Department’s principal adviser on the disinfection of overseas facilities. SHEM provided overseas posts with up-to-date Covid-19 information (in accordance with CDC guidelines), procedures for responding to a suspected or confirmed case of Covid-19, and safety training.

The HUD Inspector General assessed HUD’s use, accounting, and reporting of CARES Act funding. HUD received $12.4 billion in CARES Act funds; as of March 31, 2021, HUD had disbursed $3.4 billion and obligated $7.4 billion of those funds ($1.6 billion in funds had not yet been obligated).

The VA Inspector General evaluated the quality of care delivered in the inpatient and outpatient settings of the Ann Arbor VA Medical Center and multiple outpatient clinics in Michigan and Ohio. The inspection covered clinical and administrative processes, and focused on: leadership and organizational risks; Covid-19 pandemic readiness and response; quality, safety, and value; medical staff privileging; medication management, including long-term opioid therapy for pain; mental health, including the suicide prevention program; care coordination; women’s health; and high-risk processes, including reusable medical equipment.

The Treasury Inspector General for Tax Administration conducted an audit to assess the impact of the Covid-19 pandemic on the IRS’s Customer Service operations and to evaluate the development of the IRS’s comprehensive customer service strategy.

The DOJ Inspector General initiated a limited-scope review of the Executive Office of Immigration Review’s (EOIR) handling of certain challenges presented in conducting operations during the Covid-19 pandemic. OIG assessed: EOIR’s communication to staff, parties to proceedings, and the public about immigration court operations; its ability to mitigate health risks while maintaining operations during the pandemic; its use of worksite flexibilities; and its use of PPE. OIG found that EOIR took some actions to help mitigate the risk of Covid-19 for staff and parties to immigration proceedings, but various factors limited the efficacy of those efforts. For example, procedural decisions, such as waiving in-person appearances, fell to each immigration judge; OIG found that decisions on in-person appearances were inconsistent, not always successfully communicated, and sometimes contributed to exposure risk to staff and parties to immigration proceedings. Additionally, EOIR had limited electronic filing capability, relying primarily on in-person, paper filings; electronic filing was an option in only 14 of 69 immigration courts in March 2020. OIG also found that while EOIR created a team to address Covid-19 concerns, its initial communication related to the pandemic was sometimes unclear, inconsistent, and untimely, which resulted in confusion and anxiety.

The House Small Business Committee held a hearing on April 20, 2021, titled “Update on SBA’s Pandemic Response Programs.” The hearing gave members the opportunity to discuss numerous reports from the SBA Inspector General and the GAO related to the lack of internal controls and the potential for fraud within the Paycheck Protection Program and Economic Injury Disaster Loan programs. Witnesses included William Shear (director, Financial Markets and Community Investment, GAO) and Hannibal “Mike” Ware (SBA Inspector General).

The Defense Department Office of Inspector General (OIG) released its initial Covid-19 Pandemic Oversight Plan in May 2020. OIG’s Q2 update contained information about the office’s ongoing oversight projects, reports issued, and desired impact.

The VA Inspector General reviewed the Veterans Health Administration’s plans to document receipt and distribution of the Covid-19 vaccine. The OIG determined that VHA facilities did not consistently document the Covid-19 vaccination status of veterans living in the VA’s Community Living Centers. OIG determined that VHA could not know at a national level whether the vaccine was offered to some VHA residents, and if so, what their vaccination status was. OIG urged clear guidance and consistent oversight to ensure CLCs are properly tracking veterans who fall in the 23 percent of residents missing information needed to determine their vaccination status.

The USPS Inspector General conducted a nationally representative survey to understand the ways in which the Covid-19 pandemic may have altered customer perceptions of USPS, as well as their mail habits and other postal-related activities. While OIG found that Americans continued to hold favorable views of USPS, they also found that respondents sent mail and personal packages less frequently compared to the previous year, and that the timeliness of their mail delivery had declined.

The Defense Department Inspector General conducted an audit to determine whether U.S. Army Corps of Engineers (USACE) officials properly managed undefinitized contract actions (UCAs) for Alternative Care Sites (ACS) constructed in response to the COVID-19 pandemic by definitizing actions within required time limits, conducting analyses of fair and reasonable price determinations, and ensuring profit was adjusted for costs incurred.

In response to a request from the House Ways and Means Committee, the SSA Inspector General reviewed SSA’s telephone services during the Covid-19 pandemic. The report covers performance and customer service information for SSA’s national 800 number as well as field office telephone services for June 2020. SSA altered operations due to the Covid-19 pandemic and continued to serve the public through its phone operations.

The SBA Inspector General published a report detailing problems with the control environment and tracking of performance results in the Shuttered Venue Operators Grant (SVOG) program. OIG recommended that SBA take immediate action to reduce or eliminate risks by strengthening existing controls and implementing internal controls to address the potential misuse of federal funds. OIG noted that strong controls would ensure that the SVOG program helps small business owners and entities that have suffered economically because of the Covid-19 pandemic. OIG recommended that SBA reassess the audit risk plan to identify vulnerabilities commensurate with the expected volume of applications and average award amount; clearly establish criteria to ensure compliance during implementation and oversight phases; implement required performance measures to determine the impact of the program; and ensure sufficient resources are available to implement and oversee the SVOG program.

The VA Inspector General conducted a review of community-based outpatient clinic (CBOC) closures due to Covid-19 to evaluate the impact on the provision of patient care related to the pandemic. Based on survey responses and interviews with facility leaders, OIG concluded that, generally, patient care needs were not interrupted.

The Treasury Assistant Inspector General for Audit sent a memorandum to Acting Assistant Secretary John Norris detailing findings from an audit of “Air Carrier Worker Support” certifications under Title IV, Subtitle B of the CARES Act. The audit was conducted to assess the accuracy, completeness, and sufficiency of air carriers’ and contractors’ (applicants/recipients) “sworn” financial statements or other data used to certify the wages, salaries, benefits, and other compensation amounts submitted to and approved by the Treasury. The audit identified pervasive issues with the calculation of payroll amounts reported to the Treasury by non-241 passenger air carriers and contractors; these payroll amounts impacted the accuracy of recipient award amounts.

The NASA Inspector General published a memorandum summarizing Covid-19 pandemic-related impacts on 30 of NASA’s major programs and projects by the end of FY 2020. These major programs and projects accounted for approximately $1.6 billion of the estimated $3 billion total Covid-related impacts reported by the agency.

The Defense Inspector General (OIG) conducted an audit to determine whether military installation commanders implemented measures to prepare for public health emergencies, and respond to and recover from the Covid-19 pandemic, on Defense Department installations. OIG concluded that due to the measures that commanders implemented to prepare for public health emergencies and respond to and recover from the Covid-19 pandemic, installation personnel protected lives and sustained mission-critical operations.

The Defense Department Inspector General (OIG) conducted an audit to determine whether the department established, and Military Services implemented, the procedures to prevent and reduce the spread of Covid-19 at basic training centers. OIG determined that Military Services did not fully implement the procedures at six basic training centers. Specifically, the training personnel at the six locations reported that they had challenges with: implementing Defense and Military Service-specific guidance to prevent and reduce the spread of Covid-19; the screening and testing of training personnel; practicing preventative measures, such as wearing face masks, washing hands, cleaning common room areas, and enforcing social distancing; and maintaining the quality of recruit training due to basic training modifications. Information about the number of recruits and training personnel testing positive for Covid-19 was redacted in the publicly released report, but OIG noted that the potential for positive Covid-19 cases among recruits and training personnel “may increase.”

The National Science Foundation (NSF) Inspector General engaged Cotton & Company LLP to conduct a performance audit of the implementation of Office of Management and Budget Covid-19 flexibilities at the University of Alaska Fairbanks (UAF) for the period of March 1 to Sept. 30, 2020. The audit was conducted to determine whether UAF used the administrative Covid-19 flexibilities authorized by OMB and if so, whether UAF complied with associated guidelines. The audit identified concerns regarding UAF’s compliance with certain federal and NSF regulations and NSF award terms and conditions.

The National Science Foundation (NSF) Inspector General engaged Cotton & Company LLP to conduct a performance audit of the implementation of Office of Management and Budget Covid-19 flexibilities at the University of Kentucky Research Foundation (UKRF) for the period of March 1 to Sept. 30, 2020. The objective of the audit was to determine if UKRF used the administrative Covid-19 flexibilities authorized by OMB and if so, whether UKRF complied with the associated guidelines. The audit identified concerns regarding UKRF’s compliance with certain federal and NSF regulations, including questionable costs claimed by UKRF during the audit period. Specifically, the auditors identified $33,151 in unallowable materials and supplies expenses.

The SBA Inspector General evaluated SBA’s handling of economic relief funding used to educate, train, and advise small business owners and entrepreneurs on practices necessary to reduce the economic effects of the Covid-19 pandemic. OIG found that SBA awarded the CARES Act entrepreneurial development cooperative agreements and grants in accordance with applicable federal laws, regulations, and guidance. OIG also found that program officials established performance goals and identified performance indicators. However, in order to more effectively ensure performance goals are achieved as intended, OIG recommended that SBA clearly define those goals and targets. OIG also recommended that SBA collect and analyze recipients’ performance results to establish a framework for setting goals for future disasters.

The Interior Department Inspector General sent a management advisory memo to Andrea Brandon (Interior deputy assistant secretary for budget, finance, performance and acquisition) alerting her of potential misuse of the DOI Purchase Card Program. During OIG’s ongoing review of the agency’s use of CARES Act funds, OIG identified a “significant number of transactions that appear to be impermissible split purchases,” reflecting possible misuse of purchase cards.

The DHS Inspector General performed an unannounced inspection of La Palma Correctional Center (LPCC) in Eloy, Ariz., and identified numerous violations of ICE detention standards that threatened the health, safety, and rights of detainees. Detainee reports and grievances allege an environment of mistreatment and verbal abuse, including in response to detainees’ peaceful protests of the facility’s handling of the Covid-19 pandemic. LPCC did not enforce Covid-19 precautions required by ICE, including face coverings and social distancing, which may have contributed to the widespread outbreak at the facility. In addition, LPCC did not meet standards for medical care, segregation of detainees, grievances, or detainee communication; OIG found that the medical unit was critically understaffed, took an average of 3.35 days to respond to detainees’ sick call requests, and neglected to refill some prescription medications. Moreover, LPCC did not keep records of detainee requests, and ICE did not provide a deportation officer visit or call schedule for detainees, among other violations.

The Postal Service Inspector General assessed the impact of the Covid-19 pandemic on USPS finances. From March through September 2020, USPS separated pandemic-related expenses from daily operating expenses to determine Covid-19’s impact. USPS OIG found that while the pandemic impacted USPS’s finances, the impacts were not entirely negative. Although expenses increased, near-term liquidity improved, as package volume and revenue increased during the second half of FY 2020. USPS OIG also concluded that while management made considerable efforts to isolate expenses specific to the pandemic, the agency did not capture all pandemic-related expenses in a timely or consistent manner.

The Defense Inspector General conducted an audit to determine whether Defense components maintained network protections during the Covid-19 pandemic while the agency’s workforce maximized the use of telework. DOD OIG found that components that were assessed did not consistently implement required cybersecurity controls to protect the agency’s networks during telework.

The Interior Department Inspector General released a “flash report” briefly detailing the department’s usage of CARES Act funds as of Jan. 31, 2021. To date, the CARES Act has provided the department with $909.7 million.

The House Select Subcommittee on the Coronavirus Crisis held a hearing on March 25, 2021, titled “Rooting Out Fraud In Small Business Relief Programs.” Witnesses included: Hannibal “Mike” Ware (inspector general, Small Business Administration); Michael Horowitz (chair, PRAC; inspector general, Department of Justice); and William Shear (director of financial markets and community investment, GAO).

The House Veteran’s Affairs Committee held a hearing on March 24, 2021, titled “The Pandemic and VA’s Medical Supply Chain: Evaluating the Year-Long Response and Modernization.” Witnesses included: Deborah Kramer (acting assistant undersecretary for health for support services, Veterans Health Administration); Andrew Centineo (executive director, Procurement and Logistics Office, VHA); Phillip Christy (deputy executive director for acquisitions, logistics, and constructions, Department of Veterans Affairs); Michael Missal (inspector general, VA); and Shelby Oakley (director of contracting and national security acquisitions, Government Accountability Office).

The House Appropriations Committee held a hearing on March 24, 2021, titled “Management Performance Challenges and Covid Response at the Department of Justice.” DOJ Inspector General Michael Horowitz will testify.

The House Veterans’ Affairs Committee held a hearing on March 23, 2021 titled, “VA Compensation and Pension Exams During the Covid-19 Pandemic: A Path Forward.” Witnesses included: David McLenachen (executive director, Medical Disability Examination Office, Veterans Benefit Administration); Toby Mathew (chief officer, Office of Disability and Medical Health, Veterans Health Administration); Elizabeth Curda (director of education, workforce, and income security, GAO); Brent Arronte (deputy assistant inspector general for audits, VA); Samantha Kubek (coordinating attorney, Veterans Initiative, Legal Health Division, New York Legal Assistance Group); Shane Liermann (deputy national legislative director, Disabled American Veterans); and Ryan Gallucci (director, National Veterans Service, Veterans of Foreign Wars).

The DOJ Inspector General conducted a remote inspection of Metropolitan Correctional Center Chicago (MCC Chicago) between April 23 and May 1, 2020, to assess the steps MCC Chicago officials took to prepare for, prevent, and manage Covid-19 transmission within its facilities. The OIG found that as of May 8, 2020, 18 percent of MCC Chicago inmates (110 out of 608) tested positive for Covid-19. The OIG also found that the institution’s “high-rise architecture, with a combination of open dormitory units and surrounding units of cells for housing two to four inmates” created challenges for social distancing and isolating inmates with confirmed or suspected Covid-19. Moreover, because MCC Chicago houses predominantly arrestees and pretrial detainees, there is a constant introduction of new inmates from the community, or transferred from other detention centers, creating challenges for controlling Covid-19 transmission within the facility.

The Treasury Inspector General for Tax Administration (TIGTA) released an interim report detailing how IRS employees leveraged the agency’s telework program to continue operations during the Covid-19 pandemic. TIGTA conducted its evaluation of IRS operations to determine whether IRS effectively used its telework program to reduce the impact of Covid-19 on IRS operations.

The Treasury Inspector General (OIG) evaluated whether the IRS timely and accurately processed tax returns during the 2020 filing season, and provided information to the agency on the impact of Covid-19 on its operations. The OIG noted that much of the work performed at the IRS’s Tax Processing Centers is not conducive to a telework environment, including the sorting and distributing of mail and the processing of paper tax returns. As of Nov. 14, 2020, IRS had more than 2.9 million pieces of unopened mail and 4.7 million individual paper tax returns to process. When IRS closed its offices nationwide, it stopped answering 81 of its 87 toll-free taxpayer assistance telephone lines, and closed all 358 Taxpayer Assistance Centers.

The VA Inspector General released a Comprehensive Healthcare Inspection Program (CHIP) report, the first in a series, detailing a descriptive evaluation of VA medical facilities’ responses to Covid-19 within the Veterans Integrated Service Network (VISN) 10 and 20. VA OIG conducted virtual health care inspections from July 1 through Sept. 30, 2020, as well as as interviews and surveys to better understand the agency’s Covid-19 preparedness and response. OIG found that the pandemic has been disruptive to many Veterans Health Administration (VHA) operations, particularly those requiring hands-on or face-to face interactions, including surgical procedures and outpatient clinic visits.

The State Department Inspector General reviewed the State Department’s plans and procedures for returning personnel to offices during the Covid-19 pandemic, and the methods outlined in those plans and procedures to ensure that suitable safety and welfare considerations and precautions have been undertaken on behalf of personnel. OIG initiated this review in response to a June 15, 2020, request by the House Oversight Committee.

The SBA Inspector General found that SBA, as of Aug. 31, 2020, did not always have sufficient controls in place to detect and prevent duplicate Paycheck Protection Program loans. SBA OIG analyzed PPP loan data to identify whether lenders disbursed more than one PPP loan to the same borrower. OIG found that lenders gave more than one PPP disbursement to 4,260 borrowers, totaling $692 million. OIG recommended that SBA: review the identified potential duplicate disbursements for eligibility and recover any improper payments; review controls related to all PPP loan reviews to ensure that duplicate loans are not forgiven and not subject to an SBA guaranty, as appropriation; strengthen E-Tran controls for future PPP-type programs to ensure the controls align with program requirements and are active at all times; and strengthen controls and guidance for lenders to ensure lenders meet program requirements for future PPP-type programs.

The HUD Inspector General sent a memorandum to Acting HUD Deputy Assistant Secretary for Single Family Housing Julie Shaffer to provide the agency with information about issues identified from prior audits of the HUD Single Family Default Monitoring System (SFDMS) and the partial claim loss mitigation option. HUD OIG identified a lack of effective controls to ensure that lenders reported default information accurately and in a timely manner, promptly filed and reported partial claims, and that partial claims fully reinstated delinquent loans. OIG stated that HUD should address these issues and other problems to ensure program integrity and minimize the risk of financial loss during the Covid-19 pandemic.

The Veterans Affairs Inspector General published a management advisory memorandum identifying risks associated with the Veterans Health Administration’s efforts to expedite hiring new staff due to the Covid-19 pandemic. While the OIG recognized the pressure to quickly bring on new staff to address the public health crisis, the OIG identified potential risks involved with modifying or deferring tasks such as fingerprinting, background investigations, drug testing, credentialing, and pre-placement physicals, including risks that may threaten VHA’s ability to safeguard veterans’ sensitive information.

The Veterans Affairs Inspector General reviewed the Veterans Health Administration’s virtual primary care response to the Covid-19 pandemic, as well as the use of virtual care by primary care providers and their views of VA Video Connect, between Feb. 7 and June 16, 2020. The OIG found that while face-to-face primary care appointments decreased by 75 percent during the pandemic; virtual care increased, with contact by telephone representing 81 percent of all primary care encounters during the review period. Primary care providers reported that navigating VVC presented challenges for many of their patients due to a lack of training and support, Some also lacked technology equipment or internet connectivity, and providers reported challenges involved in scheduling virtual appointments.

The Education Department Inspector General reviewed the Higher Education Emergency Relief Fund’s reporting requirements. ED OIG assessed the reported usage of the Institutional Portion of HEERF by selected institutions, and whether selected institutions receiving funds under the Institutional Portion of HEERF met public reporting requirements. The OIG determined that 81 of the 100 selected institutions included in their study sample complied with Institutional Portion reporting requirements.

The Department of Labor Inspector General conducted an audit to better understand what plans and guidance OSHA has developed to address challenges created by Covid-19, and the extent to which these challenges have affected OSHA’s ability to protect the safety of workers. Since the start of the pandemic, OSHA has received an influx of workplace safety complaints; in an effort to reduce person-to-person contact during the pandemic, however, the agency has reduced the number of workplace inspections, particularly on-site inspections, it performs. Decreased inspections, and inspections done remotely, increase concerns that workplace hazards may go unidentified or unabated longer than usual. The OIG noted that while OSHA has issued guidance documents to enhance safety provisions during the pandemic, such guidance is not enforceable like rules or standards. Moreover, OSHA has not issued an emergency temporary standard during the pandemic, which may better protect employees’ health and safety at worksites.

The Veterans Affairs Inspector General responded to allegations from its hotline that Veterans Health Administration medical facilities could not acquire and maintain adequate PPE supplies to keep pace with escalating need during the Covid-19 crisis. OIG assessed how VHA reported and monitored its PPE supply levels during the pandemic, and solicited information about whether VHA facilities ran out of PPE or experienced significant shortages. In assessing how VHA reported and monitored PPE supplies, OIG found that VHA developed processes and tools to gather data that would help the agency navigate fluctuating demand from its facilities throughout the course of the pandemic. However, OIG also identified problems with how expired supplies were recorded, the double counting of the use of some supplies redistributed among facilities, complications involved in leveraging data from a preexisting inventory management system, and inconsistent methods to verify facilities’ self-reported inventory data.

The Department of the Interior Inspector General released a “flash report” detailing how DOI spent CARES Act funds allocated to the agency.

The Department of Defense Inspector General conducted an audit to determine whether agency components, in accordance with the CARES Act and other federal and agency requirements, procured information technology products and services to support operations in response to Covid-19 and paid fair and reasonable prices for those products and services.

The Defense Department Inspector General conducted an evaluation to determine whether Armed Forces Retirement Home officials protected residents, staff, and health care personnel from Covid-19 exposure, in accordance with federal health guidance.

The Defense Inspector General conducted an audit to determine whether Defense components nominated, certified, and appointed Dual-Status Commanders (DSCs) in accordance with legal authorities and policies for use in Defense Support of Civil Authorities (DSCA) missions, in response to the Covid-19 outbreak. A DSC is a commissioned officer authorized to exercise command on behalf of, and receive orders separate from, a federal or state chain of command, with the consent of the governor of a state or territory.

The Defense Inspector General investigated whether the Navy had policies, plans, and procedures in place to mitigate the spread of Covid-19 and infectious diseases. OIG found that DOD and Navy did have these in place; moreover, Navy issued additional policies, plans, and procedures, and disseminated lessons learned to prevent and combat Covid-19. However, OIG also found that Navy had not fully implemented measures intended to reduce the risk of the spread of infectious diseases. Prior to the pandemic, four out of five Navy Component Commands did not conduct a biennial Pandemic Influenza and Infectious Disease exercise in accordance with the Office of the Chief of Naval Operations (OPNAV) requirements. As of Aug. 1, 2020, two Navy ships have had Covid-19 outbreaks while at sea on operational deployments. OIG assessed Navy’s response to these outbreaks, and found that on one of the ships, leadership did not effectively implement mitigation measures for the majority of their crew and that social gathering areas remained open.

The DOJ Inspector General reviewed the U.S. Marshals Service’s (USMS) response to the Covid-19 pandemic from April through August 2020. OIG assessed the USMS’s implementation of guidance and best practices for preventing, managing, and containing potential outbreaks among the approximately 61,000 people in its custody. Notably, OIG stated that the USMS’s oversight plan for detention facilities is inconsistent and does not ensure that all facilities will be assessed for implementation of the latest CDC guidance.

The Office of the Special Inspector General for Pandemic Recovery (SIGPR) released its quarterly report to Congress detailing its most recent findings from its CARES Act oversight activities. In addition, SIGPR transferred three formal requests for information to Treasury officials in the Trump administration prior to the submission of the report. First, SIGPR requested a briefing and asked specific questions relating to Secretary Steve Mnuchin’s request that the Federal Reserve return unused Treasury funds appropriated by the CARES Act for Fed facilities. Second, SIGPR sent a follow-up letter to the first request, asking the Treasury to identify the specific CARES Act provisions and any related legal analysis underlying Mnuchin’s request to the Fed. Third, SIGPR sent a letter to the Treasury’s Office of General Counsel, requesting information about changes to the rules governing the Main Street Lending Program.

The VA Inspector General conducted a health care inspection to assess allegations of delayed medication delivery from the VA Manila Outpatient Clinic pharmacy in Pasay City, Philippines, prior to and during the Covid-19 pandemic.

The Defense Inspector General (OIG) conducted an audit to determine whether the Defense Department paid “fair and reasonable” prices for laboratory equipment and medical supplies, including PPE, procured in response to the Covid-19 pandemic. Items purchased included: reagents, viral transport tubes, thermometers, hand sanitizer, nitrile gloves, gowns, coveralls, and N95 masks. OIG found that Defense paid fair and reasonable prices on 19 of 23 contracts, valued at $4.1 million, for the eight items reviewed; using commercially available and historical pricing, OIG found that Defense did not pay fair and reasonable prices for N95 masks, hand sanitizer, viral transport tubes, and isolation gowns because the pandemic caused an increase in demand for medical supplies that were not always available for purchase at the time contracting personnel made their determinations. For example, Defense paid $13.75 per N95 mask, while the price published by the manufacturer for the same model was between $1.02 and $1.31 per mask. Defense also paid $20 per viral transport tube, while comparable prices for other contracts OIG reviewed priced tubes between $0.88 and $3.68 per tube.

The GSA Inspector General sent an “Alert Memorandum” to GSA Acting Administrator Allison Brigati to notify her of agency actions that have impeded OIG’s oversight of GSA’s Covid-19 activities. In performing oversight of GSA’s activities, OIG initiated two projects, one monitoring GSA’s response to the Covid-19 pandemic and another auditing the Public Building Service’s Covid-19 communication and cleaning procedures. In response to these oversight initiatives, GSA established a centralized review and approval process for responses to all audit team inquiries. OIG argued that this new process compromised the integrity of the information provided by GSA personnel, and delayed and limited the audit team’s access to requested information.

The Department of the Interior Inspector General released a CARES Act “Flash Report” detailing the department’s use of CARES Act funds as of Nov. 30, 2020. To date, the CARES Act had provided the department with $909.7 million.

The DOJ Inspector General released findings from a remote inspection of FCI Terminal Island. From May 6 to June 25, 2020, DOJ OIG conducted a remote inspection of Terminal Island to understand how the Covid-19 pandemic affected the institution and to assess the steps it took to prepare for, prevent, and manage transmission within the facility. In April, Terminal Island tested its entire inmate population for Covid-19, but by the time testing was completed, nearly half of the inmate population was already infected. OIG’s analysis showed that 107 inmates who tested negative in two housing units remained housed with 129 positive inmates in those units for between four and five days after the institution received their test results. As of Jan. 4, 2021, 557 Terminal Island inmates and 35 staff members had tested positive for Covid-19; 10 inmates had died. While Terminal Island complied with BOP guidance on inmate testing, five of the ten inmates who died of Covid-19 did not receive a test until after staff sent them to the hospital. Additionally, Terminal Island staff did not comply with BOP policy in notifying the families of inmates with serious illnesses; in one instance, an inmate who ultimately died of Covid-19 was on a ventilator for six days; institution staff told OIG that they never informed that inmate’s family that the inmate had Covid-19 because they did not deem it relevant.

The DOJ Inspector General released findings from its remote inspection of FCC Coleman. Coleman had very few Covid-19 cases until a surge beginning at the end of June 2020. Between May 5 and May 30, 2020, DOJ OIG conducted a remote inspection of Coleman to understand how the pandemic affected the complex and to assess the steps officials took to prepare for, prevent, and manage Covid-19 transmission within the facility. As of Jan. 3, 2021, Coleman had a total of 833 inmates test positive for Covid-19, with five dying of the virus. Additionally, Coleman has had a total of 175 staff test positive, with one staff member dying of the virus.

The SBA Inspector General sent a “Management Alert” to SBA Administrator Jovita Carranza to bring to her attention potential Paycheck Protection Program (PPP) loan fraud. SBA OIG collaborated with Treasury’s Do Not Pay (DNP) Business Center, which identified high-risk transactions related to financial assistance to small businesses during the Covid-19 pandemic. OIG’s review of Treasury’s analysis showed that approximately $3.6 billion in PPP loans were sent to potentially ineligible beneficiaries.

The Treasury Department’s Inspector General for Tax Administration (TIGTA) conducted an audit to review the effectiveness of IRS systems security and operations related to processing CARES Act Economic Impact Payments. While TIGTA found that the 16 IRS tax systems involved in delivering Economic Impact Payments performed well overall, TIGTA identified a few problems during its audit. Namely, there was a coding issue in the software developed to process the payments, which affected the Individual Master File’s performance. TIGTA also identified the agency’s failure to implement a handful of key baseline security controls. TIGTA concluded by offering recommendations to Treasury’s Chief Information Officer.

The Interior Department’s Office of the Inspector General released a CARES Act “Flash Report” detailing how the department allocated CARES Act funds to its offices, and how those offices spent the funds.

The Defense Department inspector general released findings from an audit it conducted to determine whether the department and contractor personnel disinfected areas that were occupied by individuals who tested positive for Covid-19, in accordance with CDC guidance.

The Department of Veterans Affairs inspector general (OIG) conducted a review of the Veterans Health Administration’s response to anticipated demand and use of emergency department and urgent care services in the wake of the Covid-19 pandemic. OIG found that 23 emergency department and urgent care center directors lost staff due to providers testing positive for the virus, in addition to staff transfers, resignations, or retirements. While Covid-19 testing was generally available at the facilities surveyed, OIG found that some directors reported the need to ration PPE. Among other findings, OIG reported that facility directors noted the need to preserve the capability to provide emergency or urgent care services for non-coronavirus patients while attending to the special care needs of patients with Covid-19.

The Department of Education’s Office of the Inspector General released a report detailing its assessments of the department’s plans and procedures for returning employees to the federal office in the wake of the Covid-19 pandemic. OIG assessed existing guidance the agency considered when developing its plans and procedures. OIG found that the department generally incorporated available guidance in its Workplace Reconstitution Transition Plan, but found that the plan did not address anti-retaliation, as recommended by OSHA guidance. OIG also found that the Education Department did not periodically reassess and update self-screening questions as necessary in its plan, as recommended by the Office of Management and Budget.

The Defense Department Inspector General assessed the agency’s implementation of Section 3610 of the CARES Act, including whether contracting officers properly authorized and reimbursed contractor costs. The IG’s office found that, in general, Defense contracting officers complied with OMB and Defense guidance on implementing Section 3610 of the CARES Act. However, OIG identified challenges that Defense faced, including that contracting officers had to rely on contractors to self-certify their use of Covid-19 relief programs. They also found that the use of Section 3610 authority was limited within the department when compared to the total number of contractors affected by Covid-19 closures and restrictions. Defense OIG conducted their audit from May through November 2020.

The SBA Inspector General examined SBA’s implementation of debt relief for borrowers in the 7(a) Program, SBA’s flagship loan guarantee program. Section 1112 of the CARES Act provided $17 billion in debt relief to borrowers in the 7(a), 504, and microloan programs. SBA OIG conducted the review to determine whether SBA exercised effective internal controls to provide debt relief to 7(a) borrowers in accordance with CARES Act Section 1112 and internal policies and procedures. OIG found that SBA effectively ensured that more than 224,000 borrowers of 7(a) loans received $2.6 billion in debt relief within the first three months of the CARES Act. By June 2020, SBA had verified that nearly all reported eligible 7(a) borrowers had received subsidy payments. While OIG found that SBA accurately made payments on behalf of borrowers, opportunities existed to improve payment controls to ensure that only eligible borrowers received subsidy payments; OIG found that $43 million in subsidy payments went to borrowers that may have been ineligible. Moreover, because subsidy payments were issued quickly due to the urgency and severity of economic hardship facing borrowers, OIG recommended SBA strengthen internal controls and oversight of subsidy payments, rather than relying too heavily on lenders self-certifying loan statuses and payment amounts.

The EPA Inspector General published a report reviewing initial reopening procedures for the agency’s 13 primary offices across the U.S., including its headquarters. In their review, EPA OIG noted that while location-specific reopening plans incorporated elements of CDC’s interim guidance, specific health and safety measures outlined in the plans often varied. EPA OIG identified differences with respect to cleaning/disinfection procedures, masking, social distancing, interactions with visitors and non-EPA employees, public transportation, and ventilation systems, among other issues.

The HUD Inspector General published a report detailing HUD’s top management and performance challenges for FY 2021, including responding to the Covid-19 pandemic. Challenges surrounding Covid-19 include: ensuring that the public receives accurate information; ensuring timely and appropriate use of CARES Act grant funding; implementing forbearance requirements in HUD’s management programs; and performing HUD’s mission operations through the pandemic.

The DOJ Office of the Inspector General released its second interim report reviewing the Office of Justice Programs’ administration of CARES Act funding. As of Aug. 22, 2020, OJP’s Bureau of Justice Assistance had awarded 99.7 percent of the $850 million received under the CARES Act. OJP received 84 percent of DOJ’s total allocation of CARES Act funds. The next round of financial reporting was due on Nov. 30, 2020.

The Justice Department’s inspector general released a report detailing findings from its remote inspection of Brooklyn House Residential Reentry Center (RRC), conducted between May 4 and June 22, 2020. The inspection was conducted to better understand how the Covid-19 pandemic affected this facility and to assess the steps its management officials took to prepare for, prevent, and manage Covid-19 transmission. The inspection was also conducted to evaluate whether the policies and practices of CORE Services Group and Brooklyn House RRC complied with Bureau of Prisons directives intended to control the spread of Covid-19, as well as with general CDC guidance. While Brooklyn House RRC staff whom the inspector general interviewed stated that they believed the facility did its best to address the virus and its effects, the report noted several systemic factors that potentially heightened the risk of Covid-19 spread within the institution and surrounding communities. For example, BOP did not require RRCs like Brooklyn House to quarantine asymptomatic inmates, either upon entry into custody or upon departure to long-term home placements.

The Justice Department’s inspector general published a report detailing findings from its remote inspection of Toler House Residential Reentry Center (RRC), which provides reentry services in Newark, N.J., conducted between May 1 and June 9, 2020, in order to understand how the Covid-19 pandemic has affected this facility and to assess the steps management officials took to prepare for, prevent, and manage Covid-19 transmission. The inspection evaluated whether the policies and practices of GEO Group and Toler House RRC complied with Bureau of Prisons directives intended to control the transmission of Covid-19, as well as general guidance from CDC. Among other findings, the report found that Toler House RRC did not distribute face masks to all of its residents until nearly three weeks after the CDC recommended on April 3 that all individuals wear cloth face coverings in public settings and in areas where social distancing measures could not be maintained.

The DOJ Inspector General published a report detailing findings from its remote inspection of FCC Oakdale and FCC Pollock between May 7 and June 16, 2020. The inspection was conducted to better understand how the Covid-19 pandemic affected these prisons and to assess the steps officials took to prepare for, precent, and manage Covid-19 transmission. The IG found that despite their geographic proximity, FCC Oakdale and FCC Pollock experienced disparate outcomes in terms of transmission. At FCC Oakdale by June 16, 225 inmates and 29 staff members had tested positive for Covid-19, and eight of those inmates had died. As of Nov. 8, an additional 31 inmates and 22 staff members had tested positive, though no additional staff members or inmates had died. At FCC Pollock, by June 16, zero inmates and three staff members had tested positive for, but no one had died. As of Nov. 8, 52 inmates and an additional 39 staff members tested positive, but no staff members or inmates had died due to Covid-19.

The DOJ Inspector General released a report detailing findings from a remote inspection of Metropolitan Detention Center Brooklyn. The inspection, conducted between April 30 and June 10, 2020, sought to better understand how the Covid-19 pandemic affected the institution and to assess steps MDC Brooklyn officials took to prepare for, prevent, and manage Covid-19 transmission. The IG found that while MDC Brooklyn followed BOP directives regarding testing symptomatic inmates, limited testing supplies inhibited the institution’s ability to test other inmates to measure the true number of cases in April and May. The IG also found that some health services providers were unable to obtain the necessary PPE, including N95 respirators and gowns, to evaluate inmates with Covid-19 symptoms and treat them in medical isolation. However, MDC Brooklyn’s housing arrangement, which uses self-contained, tiered units with closed cells on separate floors, likely limited contact and potential cross-contamination among inmates in different units. Further, the institution’s implementation of BOP social distancing directives further limited interpersonal contact among inmates.

The Treasury Department Inspector General (OIG) sent an information memorandum to Treasury Secretary Steve Mnuchin detailing OIG’s perspective on the most serious management and performance challenges facing the Treasury. The memorandum discussed six main challenges facing the agency: Covid-19 pandemic relief; operating in an uncertain environment; cyber threats; anti-money laundering/terrorist financing and Bank Secrecy Act enforcement; efforts to promote spending transparency and to prevent and detect improper payments; and information technology acquisition and project management. The first challenge listed is new, while the other five are ongoing from last year.

The SBA Inspector General released a report detailing concerns about the Economic Injury Disaster Loan (EIDL) program, and warned that billions might have been fraudulently obtained or directed to ineligible businesses. The IG stated that SBA “lowered the guardrails” or “relaxed internal controls” as it tried to expedite aid to businesses. The report noted that based on the IG’s analysis of SBA’s EIDL data (as of July 31, 2020), SBA approved $14.3 billion (of which $13.4 billion had been disbursed) in EIDL monies to accounts that differed from the original bank accounts listed on the loan applications. The IG also found $62.7 billion (of which $58 billion had been disbursed) in multiple Covid-19 EIDLs were doled out to applicants using the same IP addresses, email addresses, bank accounts, or businesses listed at the same addresses. Lastly, approximately $1.1 billion in EIDLs and emergency advance grants were given to potentially ineligible businesses.

The Department of Veterans Affairs Inspector General reviewed Veterans Crisis Line (VCL) operations, ranging from contingency planning to quality metrics and lessons learned, during the Covid-19 pandemic. The IG’s review process included completing remote interviews, document reviews, and surveying VCL employees and VHA Office of Mental Health and Suicide Prevention staff. According to the IG’s report, VCL continued to meet performance targets for key indicators including speed in answering calls, rate of call abandonment, and levels of silent monitoring and caller satisfaction during and after VCL staffs’ transition to telework. VCL leaders reported that, in the future, VCL could benefit from a broader technology and equipment plan, and having its own information technology staff and managing its own contracts. They also reported that they could have developed better succession planning with overlap for key positions, and maintained an inventory of items such as headsets, keyboards, and cell phones. Ultimately, the IG’s office made no recommendations.

The Department of the Interior’s Inspector General published a “flash report” detailing how the departmnet has spent CARES Act funds, as of Sept. 30, 2020. The CARES Act has provided the department with $909.7 million, which includes direct apportionments of $756 million to support the needs of Interior programs, bureaus, Indian Country, and the Insular Areas, and a $153.7 million transfer from the Department of Education to the Bureau of Indian Education.

The Interior Department Inspector General released a report detailing findings from its investigation of Interior officials’ disclosure of sensitive and confidential tribal information to entities outside the U.S. government. The IG’s office found that the Treasury Department emailed Interior a spreadsheet of CARES Act tribal registration data the Treasury had requested and collected from the tribes; the Bureau of Indian Affairs (BIA) asked for this information from the Treasury to confirm whether the tribes had registered to receive CARES Act funding. The IG noted that the Treasury, in its email, had failed to mark tribal financial data related to applications for CARES Act funding as confidential, which contributed to inappropriate widespread dissemination of that data. BIA employees forwarded a spreadsheet containing the data to officers of tribes outside the federal government. Such a practice is inconsistent with Interior Department guidance on properly using and protecting agency data.

The Justice Department’s inspector general released a report identifying nine challenges it believed represent the most pressing concerns for the agency, many of which involve the Covid-19 pandemic. Some of the challenges discussed included: protecting the health and safety of BOP and U.S. Marshals Service staff and inmates; returning employees to the workplace safely; overseeing and administering CARES Act funds; combatting coronavirus-related fraud; and minimizing Covid-19 health risks for those in immigration court proceedings.

The SBA Inspector General published a report detailing the top challenges facing the SBA in FY2021, including possible fraud involving its Covid-19 economic relief programs. In particular, the report highlighted challenges with SBA’s Paycheck Protection Program and Economic Injury Disaster Loan program.

The HUD Inspector General reviewed HUD’s communication to renters regarding the eviction moratorium found in Section 4024, as part of the office’s oversight work concerning HUD relief efforts provided by the CARES Act. The Section 4024 eviction moratorium protects millions of households residing in properties that participate in certain housing programs or have federally backed mortgage loans, including renters connected to HUD’s public housing and rental assistance programs, and as well as those who rent in Federal Housing Administration-insured single-family homes, FHA-insured multi-family properties, and other properties related to HUD programs. While the Section 4024 moratorium expired on July 24, 2020, the IG’s report noted that it is still crucial that HUD have clear, complete, and accessible guidance available to help renters amid the Covid-19 pandemic. Maintaining up-to-date and easily accessible information for impacted renters, including information on any new renter protections, would help to ensure that renters know their rights, maintain housing stability through the pandemic, and avoid homelessness.

The Office of the Inspector General (OIG) at the U.S. Department of Justice launched an interactive dashboard to track Covid-19 cases, deaths, testing, and trends among BOP staff and inmates.

The Office of the Special Inspector General for Pandemic Recovery (SIGPR) released its quarterly report to Congress detailing its CARES Act oversight. SIGPR’s quarterly reports include information about the Treasury’s loans and investments under CARES Act Section 4003, data regarding the entities that have received such loans and investments, the financial status of those transactions, and other information. SIGPR stated it has initiated a total of 21 preliminary investigations into allegations of improper activity with regards to CARES Act funds. Of those, SIGPR has referred seven to other IGs with proper jurisdiction. SIGPR is currently working one investigation jointly with a partner United States Attorney’s office.

The U.S. Department of Defense (DoD) Office of the Inspector General released a report about DoD’s medical treatment facilities’ handling of COVID-19. The goal of the evaluation was to determine challenges and needs encountered by personnel working at DoD medical facilities while responding to the COVID-19 pandemic. The report found that the facilities faced challenges with staffing levels and coordination, testing capabilities, information technology use, supply amounts, and various forms of guidance that led to questions of the lines of authority.

The U.S. Department of Housing and Urban Development (HUD) Office of the Inspector General (OIG) sent a memorandum on Sept. 30, 2020 concerning FHA servicers’ websites. The memorandum detailed findings from a study OIG conducted on information provided to borrowers about forbearance options available under the CARES Act by servicers of FHA-insured mortgage loans.

OIG reported on April 27, 2020 that after reviewing the websites of 30 FHA servicers who service approximately 90 percent of FHA loans, they found that these websites provided incomplete, inconsistent, dated, and unclear guidance to borrowers related to their forbearance options. OIG cautioned that the lack of clear and consistent guidance from FHA servicers, as well as enforcement of these guidelines by FHA, left homeowners unable to make informed decisions about paying their mortgages and uncertain about the relief that may be available to them during the pandemic. In their most recent study, OIG found that despite virtually all of the top 30 servicers updating their websites with information about options available to borrowers during the pandemic, some websites continued to provide information that was misleading or confusing, or otherwise offered little or no information to borrowers related to their forbearance options under the CARES Act.

The U.S. Postal Service Office of the Inspector General (OIG) conducted an evaluation of USPS’s preparedness for processing international mail, including military and diplomatic mail. The OIG found that USPS’s preparedness is at risk based on mail-processing delays at the Chicago International Service Center, where operations were significantly impacted beginning in late March 2020, primarily due to the Covid-19 outbreak, and delays remained into mid-August, the time of OIG’s most recent observations. OIG concluded that these delays threaten the facility’s overall ability to timely process military, diplomatic, and other international election mail and that, as of mid-August, the Postal Service did not have an active system for tracking and reporting on eligible military, diplomatic, and other international election ballots.

On May 28, 2020, the USDA Office of the Inspector General (OIG) initiated a non-audit service to identify the funding streams USDA used to respond to the Covid-19 pandemic as of May 31, 2020. Specifically, OIG identified the programs, appropriations, and any other funding streams used, as well as key controls and mechanisms, including applicable information systems for the identified programs. To report the various funding streams, OIG reviewed agency websites, surveyed departmental mission area and agency officials, and identified sources of funding from Covid-19 legislation as well as repurposed appropriations used for Covid-19 relief activities through May 31.

The Environmental Protection Agency’s Inspector General (OIG) evaluated whether the agency managed its resources for emergency responses to provide continued protection of human health and the environment during the Covid-19 pandemic. OIG sought to examine whether the EPA provided sufficient protective measures to its on-scene coordinators (OSCs) who respond to
emergency incidents. It also interviewed all ten EPA regional Superfund and Emergency Management Division directors, as well as directors from the Office of Emergency Management. The OSCs who responded expressed concerns that the EPA did not provide sufficient protective measures or effectively manage its emergency responses. About half reported that the pandemic impacted their ability to respond to emergencies and some cited delays in procuring PPE and cleaning supplies, while some said there were delays due to the additional time needed to obtain approval for deployment. All respondents said that the EPA did not provide Covid-19 tests to them before or after deployment. Although almost all respondents indicated that they were familiar with the EPA’s health and safety guidance, some said that they had issues complying with the guidance, while some said that they needed clarifications on the guidance. However, regional directors said that PPE and other supplies were provided to OSCs, and told OIG about the implications of the pandemic on EPA’s impending emergency responses. Specifically, a director in one western region stated that the region may be unable to respond to large incidents because of a lack of N95 masks, which the region deems necessary for wildfire responses.

The Department of the Interior’s Office of the Inspector General released a short report capturing how much CARES Act money the Department has spent and how, as well as a the agency’s progress on various reporting requirements.

The U.S. Railroad Retirement Board’s inspector general (OIG) issued an interim report regarding fiscal accountability under the CARES Act. RRB has issued over $147 million in additional unemployment and sickness benefits under the CARES Act since May 10, 2020. In addition, the CARES Act awarded RRB $5 million to respond to Covid-19. The OIG’s investigation found that 70 percent of the mobile phones acquired with the CARES Act money to support the RRB workforce were not functioning. OIG also found that CARES Act benefit payments were being issued without any concurrent verification against state wages and unemployment benefits for the same periods.

The Department of Defense’s Inspector General (OIG) conducted an audit to determine whether the Air Force implemented screening and quarantine procedures for personnel entering Al Udeid Air Base, Qatar, in accordance with applicable guidance in response to Covid-19. OIG was able to determine whether screening and quarantine procedures were developed. However, because no one failed the initial screening during observations, ot could not verify how effectively the quarantine procedures were implemented.