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A Committee of the
Council of the Inspectors General
on Integrity and Efficiency

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PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE

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Semiannual Report to Congress

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OCTOBER 1, 2020–MARCH 31, 2021

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Message from the Chair
I am pleased to present the Pandemic
Response Accountability Committee’s (PRAC)
second Semiannual Report to Congress,
covering the period from October 1, 2020,
through March 31, 2021. One year has passed
since the Coronavirus Aid, Relief, and Economic
Security (CARES) Act was enacted, creating the
PRAC to provide oversight of multiple pandemic
response programs to ensure taxpayer dollars
are used effectively in response to this
unprecedented health and economic crisis.
Enactment of the $1.9 trillion American
Rescue Plan (ARP) in March 2021 adds to the
independent oversight responsibilities of the
PRAC and its member Inspectors General (IGs).
We are committed to promoting transparency
and conducting aggressive oversight of the
more than $5 trillion in pandemic response
funding included in the ARP, the CARES
Act, and other pandemic relief legislation.
Independent oversight of relief spending is
essential to identify fraud, waste, and abuse
of funds by bad actors, and to also ensure the
relief reaches those individuals and businesses
it was intended to help and has the desired
impact, whether that be emergency rental
assistance, unemployment benefits, or a small
business loan.
To put it in perspective, the more than $5
trillion in relief provided to address the
pandemic and its health and economic
impact to Americans is more than the federal
government’s total spending in 2019 for all
discretionary, mandatory, and interest on the

debt. A program of this magnitude takes a
monumental and whole-of-government effort to
execute. The speed at which money has been
disbursed and the sheer amount of funding
put the funds at high risk of fraud and misuse,
making the work of oversight entities like the
PRAC and IGs essential to a successful national
recovery.
Over the past six months, the PRAC has worked
with member IGs to conduct oversight that
seeks to identify and mitigate programmatic
and systemic risks, and to develop
recommendations for program improvements,
refer matters for criminal and civil
investigations, and identify misspent funds for
potential recovery. The 22 PRAC IGs, as well as
other IGs whose agencies received emergency
pandemic funding, issued 103 reports between
October 1, 2020, and March 31, 2021,
related to the federal pandemic response.
We have provided the public with accessible,
timely, accurate, and comprehensive data
on relief spending for programs such as
the Paycheck Protection Program (PPP) and
Coronavirus Relief Fund (CRF) via our website,
PandemicOversight.gov. Over the past year,
the PRAC has served as an effective forum
for coordination and collaboration among
Offices of Inspectors General (OIGs) and other
oversight partners, including the Government
Accountability Office (GAO) and state and local
auditors to minimize duplication of effort and
support high-impact oversight of covered funds
and the coronavirus response.

SEMIANNUAL REPORT TO CONGRESS | OCTOBER 1, 2020–MARCH 31, 2021

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In January 2021, the PRAC stood up a Fraud
Task Force to serve as a coordination tool to
assist OIGs in their investigation of pandemic
fraud; to serve as a coordinating body with
Department of Justice prosecutors, the Federal
Bureau of Investigation, and other federal law
enforcement agencies; and to enable OIGs to
tap into criminal investigators and analysts
from across the OIG community to help handle
pandemic fraud cases.
Fulfilling the PRAC’s mission of rooting out
waste, fraud, and abuse in novel coronavirus
2019 (COVID-19) response spending requires
advanced technological tools, including the
use of data analytics to identify fraudulent
payments before they are made, to strengthen
compliance and audit efforts, and support
efforts to recover ill-gotten gains. To that
end, the PRAC has established the Pandemic
Analytics Center of Excellence (PACE) to: (1)
conduct data analysis and visualization of
pandemic response funds; (2) provide fraudfighting tools and central shared analytic
services to the IG community; (3) enable
the broad sharing of data, analytics, and
leading practices across the oversight and
law enforcement community; and (4) assist
investigations and audits of pandemic relief
programs with expanded data for open source
investigative intelligence.

The PRAC remains committed to our mission
of providing transparency and deep insights
about how pandemic relief dollars have been
spent and whether those funds reached their
intended recipients. We have identified gaps in
program-level data and are working closely with
the Office of Management and Budget and our
IG partners to address gaps and improve the
data quality.
It is critical that the PRAC and individual
OIGs inform Congress and the American
public about whether these massive financial
investments have helped communities, small
and large businesses, state, local, and Tribal
governments, and our public health system
recover from the effects of the virus. One of our
primary roles is to provide an objective, factbased answer to this question: “Has this level
of pandemic spending been effective, and if
not, what needs to change?”
We hope you find this semiannual report
informative.

The Honorable Michael E. Horowitz
Chair, PRAC
Inspector General, U.S. Department of Justice

SEMIANNUAL REPORT TO CONGRESS | OCTOBER 1, 2020–MARCH 31, 2021

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Contents

i

Message from the Chair

1

Highlights

2

Background

4

Accomplishments

15 Holding Wrongdoers Accountable
Through Investigations
22 Insights Through Oversight Reports
36 Appendix A: Acronym List
37 Appendix B: Pandemic-Related Reports by Office of
Inspector General
74 Appendix C: Hotlines

SEMIANNUAL REPORT TO CONGRESS | OCTOBER 1, 2020–MARCH 31, 2021

iii

Semiannual Report to Congress | OCTOBER 1, 2020–MARCH 31, 2021

1

Highlights

~ o - - -)t L___ _ _o
Agile Products Toolkit

MITRE Report on
Gaps in Pandemic
Spending

November 16, 2020

%

November 19, 2020

Data Release
Coronavirus Relief Fund

#
0

Data Release
Paycheck Protection
Program

November 30, 2020

#
%

'-----0

December 6, 2020

$900B Supplemental
Relief Funds Enacted
December 27, 2020
Data Science
Fellows Program
0

L______--0©
PRAC Chair Appointed
January 4, 2021

January 7, 2021

COVID-19
Testing Report
I

@ a----PRAC Fraud Task Force
January 15, 2021

"'--/

----0

.

January 14, 2021

UPDATE
Top Pandemic Challenges
"----------- 0

Financial Sector
Listening Series
February 4, 2021

February 3, 2021

UPDATE
Coronavirus Relief
Fund Data
-----0

$1.9T American Rescue
Plan Act of 2021 Enacted
March 11, 2021

February 12, 2021

#
%

•----o [H
Year One
Retrospective Event
March 25, 2021

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

HOLDING
WRONGDOERS
ACCOUNTABLE

INSIGHTS THROUGH
OVERSIGHT
REPORTS

APPENDICES

Semiannual Report to Congress | OCTOBER 1, 2020–MARCH 31, 2021

2

Background
Established in March 2020 by the Coronavirus
Aid, Relief, and Economic Security Act (CARES)
Act, the Pandemic Response Accountability
Committee (PRAC) is a Committee of the
Council of the Inspectors General on Integrity
and Efficiency. CIGIE is an independent entity
established within the executive branch by the
Inspector General Act of 1978, as amended,
which includes the 75 statutorily created
federal Inspectors General (IGs).
The CARES Act specifically identifies IGs from
nine agencies as members of the PRAC but
allows the PRAC Chair to designate additional
IGs to serve on the Committee from any agency
that receives pandemic funds or is otherwise

involved in the Federal Government’s response
to the novel coronavirus 2019 (COVID-19)
pandemic. Consistent with the CARES Act,
the IGs serving on the Committee continue to
perform their IG duties. At present, the PRAC is
composed of 22 IGs (see PRAC Membership list
below).
The Committee is supported by a full-time
Executive Director, Deputy Executive Director,
and professional staff.
The PRAC promotes transparency and provides
Congress, agencies, and the public with
objective, reliable information about covered
funds. Covered funds, which include loans,

PRAC Membership

HIGHLIGHTS

Name

Department or Agency

Michael E. Horowitz, Chair
Paul K. Martin, Vice Chair
Mark Bialek
Sandra D. Bruce
Kathy A. Buller
Joseph Cuffari
Rae Oliver Davis
Mark Lee Greenblatt
Richard Delmar
Eric J. Soskin
Phyllis K. Fong
J. Russell George
Susan S. Gibson
Christi A. Grimm
Allison C. Lerner
Jay N. Lerner
Brian D. Miller
Michael J. Missal
Sean W. O’Donnell
Larry D. Turner
Hannibal “Mike” Ware
Tammy L. Whitcomb

Department of Justice
National Aeronautics and Space Association
Federal Reserve Board / Consumer Financial Protection Bureau
Department of Education
Peace Corps
Department of Homeland Security
Department of Housing and Urban Development
Department of the Interior
Department of the Treasury
Department of Transportation
Department of Agriculture
Treasury Inspector General for Tax Administration
National Reconnaissance Office
Department of Health and Human Services
National Science Foundation
Federal Deposit Insurance Corporation
Special Inspector General for Pandemic Recovery
Department of Veterans Affairs
Department of Defense
Department of Labor
Small Business Administration
U.S. Postal Service

BACKGROUND

ACCOMPLISHMENTS

HOLDING
WRONGDOERS
ACCOUNTABLE

INSIGHTS THROUGH
OVERSIGHT
REPORTS

APPENDICES

Semiannual Report to Congress | OCTOBER 1, 2020–MARCH 31, 2021

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BACKGROUND

are funds made available in any form to any
non-federal entity, not including individuals,
under the CARES Act, Families First Coronavirus
Response Act, Coronavirus preparedness
and Response Supplemental Appropriations
Act, and any other act primarily making
appropriations for the coronavirus response and
related activities.
We strive to detect fraud, waste, abuse, and
mismanagement in federal programs related
to the Federal Government’s response to the
nationwide public health emergency and to
programs that provide relief to individuals, large
corporations, small businesses, state and local
governments, and public services.

We work with IGs to develop recommendations
for program improvements, refer matters for
criminal investigations, and identify misspent
covered funds for recovery. The PRAC’s work
helps to safeguard the Federal Government’s
more than $5 trillion in emergency aid to
individuals, businesses, and state, local, and
Tribal governments nationwide. The PRAC
released its Strategic Plan for 2020 through
2025 on July 23, 2020. The plan identifies four
goals to carry out the PRAC’s mission and vision
(see Figure 1). These goals and objectives are
not mutually exclusive—audits, investigations,
reviews, and other activities may meet more
than one goal or objective.

MISSION
To serve the American public by promoting transparency and the
coordinated oversight of the Federal Government’s coronavirus response to
prevent and detect fraud, waste, abuse, and mismanagement and mitigate
major risks that cross program and agency boundaries.

VISION
Sound stewardship of taxpayer funds and an effective and efficient
coronavirus response across the Federal Government, the oversight of which
will be data-driven, risk-focused, and technology-enabled.

GOALS

1

2

3

4

Promote
Transparency

Promote
Coordinated,
Comprehensive
Oversight

Prevent &
Detect Fraud,
Waste, Abuse, &
Mismanagement

Ensure Effective
& Efficient PRAC
Operations

Figure 1. PRAC Mission, Vision, and Goals

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

HOLDING
WRONGDOERS
ACCOUNTABLE

INSIGHTS THROUGH
OVERSIGHT
REPORTS

APPENDICES

Semiannual Report to Congress | OCTOBER 1, 2020–MARCH 31, 2021

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Accomplishments
ears of the American public, monitoring the
government’s pandemic response spending
and reporting accessible, timely, accurate,
comprehensive data that can be translated into
actionable insights. The PRAC’s Strategic Plan
for 2020 through 2025 identifies the following
goals to carry out PRAC’s mission and vision
(see Figure 2).

The PRAC was established to serve the
American public by promoting transparency
and facilitating coordinated oversight of the
Federal Government’s COVID-19 pandemic
response and associated spending. Our
goals are to detect fraud, waste, abuse, and
mismanagement and to identify and mitigate
major risks that cross program and agency
boundaries. We aim to serve as the eyes and

Public
Website

Coordination with
OMB on Guidance

'=

□

UPDATE Pandemic
Challenges Report

I

PandemicOversight.gov

,----~
I

1

I

-

1

,-----

Promote
Transparency

2

3

Promote
Coordinated,
Comprehensive
Oversight

Prevent &
Detect Fraud,
Waste, Abuse, &
Mismanagement

I
I
I

I
I
I
I
I

4
Ensure Effective
& Efficient PRAC
Operations

-

1001--:
□

Virtual Listening
Forums

Sufficiency
Analysis of CARES
Act Data Reporting

Strategic
Plan

Figure 2. PRAC’s Accomplishments Aligned to Strategic Goals

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

HOLDING
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ACCOUNTABLE

INSIGHTS THROUGH
OVERSIGHT
REPORTS

APPENDICES

Semiannual Report to Congress | OCTOBER 1, 2020–MARCH 31, 2021

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ACCOMPLISHMENTS

Goal One: Promote Transparency
Provide the Public with Timely Data and
Information on Covered Funds and the
Coronavirus Response
The PRAC fosters transparency of over $5
trillion in federal pandemic response spending
through our robust, publicly accessible website,
PandemicOversight.gov. The website includes
important information about the PRAC and a
wide range of data related to how emergency
pandemic funds have been spent.
Our website PandemicOversight.gov contains
the following:
• Easy to understand and regularly updated
materials and information explaining the
coronavirus response and how covered
funds are being used
• IG accountability information, including
findings, progress reports, audits, and
inspections
• Data on relevant operational, economic,
financial, grant, information in user-friendly
visual presentations to enhance public
awareness on how covered funds are used
and the Federal Government’s coronavirus
response
• Detailed data on any Federal Government
awards that expend covered funds
• An overview of the funding provided by the
five pandemic response laws (data from the
Amercan Rescue Plan Act of 2021 (ARP) will
be added in the near future), broken down
into broad funding categories and displayed
on two visualizations
• Downloadable datasets on covered funds

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

• A channel for the public to give feedback on
the performance of any covered funds, the
pandemic response, and the website itself
• Links to other government websites with
pandemic response resources for the public,
business, and fraud awareness
• Spend plans from 32 federal agencies for
how each is using covered funds
• Recommendations made to agencies
relating to covered funds and the
coronavirus response, as well as the status
of each recommendation
The website also has detailed information about
oversight activities, including an updated list of
all ongoing work from member IGs related to the
pandemic. The website contains accountability
information, including findings from Offices of
Inspectors General (OIGs), such as completed
audits and inspections, as well as Government
Accountability Office (GAO) reports. We also
track recommendations that IGs have made to
agencies to help them improve the operations of
government programs related to the pandemic.
We are continuing to add datasets and new
visualizations to make PandemicOversight.gov
more accessible. We are also looking forward to
connecting spending data, pandemic data, and
oversight activities to better tell the story of the
government’s pandemic response.
The PRAC continues to coordinate closely
with Office of Management and Budget
(OMB) on pandemic issues, such as payment
integrity and transparency. On March 19,
OMB issued M-21-20, Promoting Public Trust
in the Federal Government through Effective

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Implementation of the American Rescue
Plan Act and Stewardship of the Taxpayer
Resources. This guidance addresses some of
the concerns the PRAC has been discussing
with OMB this past year, particularly the need
for detailed and accurate award descriptions
and enhanced transparency of spending through
the use of Disaster and Emergency Funding
Codes. The guidance specifically mentions the
administration’s commitment to working with the
PRAC and IGs to strengthen payment integrity
to minimize the risk of fraud, waste, and abuse.
Additionally, the guidance notes that “OMB
anticipates continued collaboration with the
PRAC to include joint communications on issues
related to ARP relief that will raise awareness
on specific challenges and opportunities for
payment integrity.”
Outreach and Engagement

engagement and needs and to adjust our tools
for greatest impact.
The PRAC provides information on pandemic
spending and response programs to the public
through a variety of channels and activities,
including stakeholder listening forums, data
analytics listening sessions, and videos, which
are available on the PRAC YouTube channel and
accessible via PandemicOversight.gov. Through
short videos and infographics, we communicate
oversight findings and insights in an accessible,
interesting, and digestible way to increase the
public’s interest in and understanding of very
complex information.
As examples, during the reporting period
we created the following products and
disseminated through direct email, YouTube, and
Twitter:

The PRAC uses a variety of communications
methods and platforms, from social media to
direct email, to increase the visibility of our
efforts, the work and recommendations of
pandemic IGs and other oversight partners, and
to encourage the public to provide feedback
on the use or misuse of covered funds. We
regularly issue press releases and alerts when
new datasets are added to PandemicOversight.
gov. We maintain an active presence on social
media, at the Twitter handle @COVID_Oversight.

• The “PRAC Math” video series designed to
break down complex spending topics

In February 2021, the PRAC developed a new
email newsletter on issues that cut across
agency boundaries to highlight trends, risks, and
common themes in PRAC OIG work. In March
2021, our newsletter highlighted work across
OIGs to prevent the public from falling victim to
consumer fraud. We transitioned to a customer
management email platform, allowing us to
use analytics to better understand audience

• An infographic detailing the funds
appropriated through the December 27,
2020, pandemic relief bill of $900 billion

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

• An infographic on the Coronavirus Relief
Fund (CRF) to increase understanding of
the dataset available for the $150 billion in
funding that went to state, local, Tribal, and
territorial governments
• A one-page “By the Numbers” guide with
facts and insights on who received funds
from the Paycheck Protection Program (PPP)

• A visual guide to the funds appropriated in
the $1.9 trillion American Rescue Plan Act of
2021
To ensure the public is aware of our activities,
we provide regular updates on social media,

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APPENDICES

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sharing content we’ve created on Twitter to help
increase understanding of pandemic response.
Since November 2020, we have increased the
number of our Twitter followers by nearly 23%
and increased impressions by 4,786.83%.
PRAC leadership frequently engages with
Congressional leaders and staff through
briefings as well as formal testimony. PRAC Chair
Michael Horowitz testified to the House Select
Subcommittee on the Coronavirus Crisis on
March 25 on the topic of fraud in small business
pandemic relief programs alongside Small
Business Administration (SBA) IG Mike Ware and
GAO.

Dr. Ashish Jha of Brown University, Dr. Rochelle
Walensky, Director, Centers for Disease Control
and Prevention (CDC) and Dr. Georges Benjamin
of the American Public Health Association on
the ways the CARES Act funding impacted
delivery of health care; and Dr. Wendy Edelberg,
of the Brookings Institution, Dr. Doug Elmendorf
of Harvard, and Steve Ballmer of USAFacts.org
on the overall economic impact of pandemic
relief funding. To share these insights widely
with the public, the PRAC posted the event video
on PandemicOversight.gov and our YouTube
channel and featured clips from the video on
Twitter.

In addition, PRAC staff regularly presents at
external speaking engagements with federal
agencies, accounting and auditing groups, law
enforcement, and good government groups. Our
outreach and engagement team meets with
nonprofit organizations to better understand
how we might work together.
To spark discussion around the impact of CARES
Act funding, we held a virtual forum on March
25, 2021—CARES Act One Year Later: Oversight
of America’s Investment in Pandemic Response
to reflect on the progress that has been made,
as well as discuss lessons learned and the way
forward. The event began with a video overview
of the PRAC’s work over the last year, which is
available on our YouTube channel.
The event was attended live by 550 participants
and featured prerecorded remarks from Sen.
Gary Peters, Rep. Carolyn Maloney, Rep. James
Comer, and Rep. Jim Clyburn. Panel discussions
included PRAC Chair Michael Horowitz, Gene
Dodaro of GAO, and James-Christian Blockwood
of the Partnership for Public Service on the
challenges and success in pandemic oversight;

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

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INSIGHTS THROUGH
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ACCOMPLISHMENTS

Goal Two:
Promote Coordinated, Comprehensive Oversight
Facilitate Exceptional Coordination and
Collaboration to Ensure High-Impact Results
IGs have a rich history of collaboration and
coordination within the community and
with their federal, state, and local partners
in pursuit of effective oversight. The PRAC
provides an effective forum for IGs and
other oversight partners, including GAO and
state and local auditors, evaluators, and
inspectors, to minimize duplication of effort
and support high-impact oversight of covered
funds and the pandemic response. The PRAC
established six subcommittees—chaired
by Committee members—to share, through
formalized coordination, ongoing oversight
and accountability efforts, best practices, and
lessons learned. The PRAC also added a Data
Sharing issue group to the other three groups
already established to address specific areas of
concern during the pandemic.
Subcommittees
1. Investigations
• Law Enforcement Coordination
• Training
• Data Analytics
• Special Investigative Techniques
2. Audit, Inspections, and Evaluation
3. Information Technology
4. Legislative/External Communications
5. GAO, State, and Local Coordination
Issue Groups
1.
2.
3.
4.

HIGHLIGHTS

Intelligence Oversight
Health Care Oversight
Financial Institutions Oversight
Data Sharing

BACKGROUND

ACCOMPLISHMENTS

The subcommittees and issue groups are selfgoverning and serve as communities of interest
for common concerns and providing strategic
input to the PRAC and the PRAC Executive
Director. The PRAC staff participate in the
subcommittees and issue groups as supporting
members, provide PRAC-centered guidance,
when needed, and strive to keep areas of the
community informed on happenings in the
community that impact their committee or
group.
In February and March 2021, the Financial
Institutions Oversight issue group hosted three
pandemic response listening forums related
to Housing Insights, Perspectives of Small
Business Borrowers, and Perspectives from the
Banking Industry. The purpose was to gather
input and insights on the operation, efficiency,
and effectiveness of CARES Act programs and
the pandemic response efforts of the Federal
Government and the Federal Reserve. Panelists
shared their views on whether the CARES Act
funding and programs effectively reached
the intended individuals and communities as
well as their recommendations for areas for
enhanced oversight.
Similarly, the GAO, State and Local
subcommittee is hosting a series of monthly
listening posts, of which two have been held
to date, to engage in discussions related
to oversight matters, lessons learned, best
practices, and issues that are faced by federal,
state, and local audit, program, and fiscal
partners in their oversight of the CRF and/or the
CARES Act funds. For the listening posts, the
PRAC OIGs collaborate with participants from
GAO, the National Association of State Auditors,

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Comptrollers and Treasurers, the Association of
Local Government Auditors entities responsible
for Tribal oversight.

The four new challenges we identified are:
Preventing and Detecting Fraud
Against Government Programs

The PRAC Audit, Inspection, and Evaluation
subcommittee led the development of the
PRAC’s Agile Products Toolkit in November
2020. The public and policymakers need timely
reporting of potential risks and management
concerns related to COVID-19 response and
response spending. The toolkit, along with
a supporting video, is a resource to assist
federal, state, and local oversight agencies
in conducting rapid-response reviews and
oversight of federal funding. The Agile Products
Toolkit was designed to provide a blueprint for
how to produce these types of reports quickly,
increasing transparency for stakeholders.

• Numerous pandemic response
programs are being hit by bad
actors looking to fraudulently
obtain federal funds
• Agencies can improve fraud
prevention, detection, and
response when managers can
identify and address fraud
risks
Informing and Protecting the
Public Against PandemicRelated Fraud

In February 2021, we issued an update to
our June 2020 report Top Challenges Facing
Federal Agencies: COVID-19 Emergency Relief
and Response Efforts.

• Americans are being targeted
in all types of scams related to
the pandemic
Data Transparency and
Completeness

The update, Top Challenges in Pandemic Relief
and Response, provides insights into the top
challenges federal agencies that received
pandemic related funding currently face, as
identified by OIGs. The PRAC reached back
out to OIGs from more than 40 agencies and
reviewed Management Challenges reports
issued by OIGs since March 2020. We added
four new challenges and modified the Protecting
Health and Safety challenge to Protecting the
Health and Safety of the Public.

• Federal agencies need to
complete and accurate data
to make decisions and assess
performance of programs
• We found the Federal
Government is not ensuring
recipients of pandemic funds
are reporting required data
Federal Workforce Safety
• As the federal workforce
transitions from remote work
back to the office, agencies
face new challenges in
protecting employees

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

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WRONGDOERS
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Foster Sound Stewardship of Covered Funds
and Programs
Efficient and effective management and
administration of taxpayer-funded programs are
essential to ensure that coronavirus response
programs achieve their intended purposes
and provide relief to intended individuals and
entities. To address this, the PRAC issued two
reports and has four ongoing projects.

Ongoing Projects
The PRAC has four ongoing projects with
partners across the community.
Sole Source Contracting
Examines federal contracts
related to the COVID-19
pandemic that were awarded
to first-time federal contractors
without competitive bidding.

Issued Reports
First, the PRAC commissioned the MITRE
Corporation, a federally funded research
and development organization, to do
an independent assessment of existing
federal data to determine if it is sufficiently
comprehensive and accurate to provide
transparency into federal pandemic-related
spending. In the November 2020 report,
Transparency in Pandemic-related Federal
Spending: Report of Alignment and Gaps,
MITRE reported that existing data satisfies
a substantial portion of the CARES Act
transparency requirements for pandemic relief
funds. However, MITRE found 16 key gaps
that may impair the PRAC’s ability to meet all
transparency requirements in Sections 15010
and 15011 of the CARES Act. MITRE identified
13 actions to mitigate these gaps ranging
from relatively minor changes to more complex
corrective actions that may require changes to
policy, legislation, or IT systems.
Second, in January 2021, we issued Federal
COVID-19 Testing Report: Data Insights from
Six Federal Health Care Programs. This report
provided five insights on COVID-19 testing in
federal health care programs as well as datadriven details related to the key questions.

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

State Spend Rates
Intends to provide transparency
to Congress and policymakers
about the ability of states and
localities to spend pandemic
response funds provided by
the Federal Government across
different programs. It may also
highlight any challenges faced
by these recipients expending
funds.
Multi-Dipping of Funds
Provided to Tribal
Governments
Examines the possibility of
Tribal government recipients
receiving funding from multiple
federal programs for the same
purpose.

?

Data Gaps
Will inspect and evaluate
transparency in award data for
federal relief and assistance
spending in response to the
COVID-19 pandemic.

HOLDING
WRONGDOERS
ACCOUNTABLE

INSIGHTS THROUGH
OVERSIGHT
REPORTS

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ACCOMPLISHMENTS

In addition to the reports and ongoing work,
the PRAC hosted a Virtual Forum on Grant
Oversight in November 2020 for the audit and
investigation OIG community. The session was
attended by over 500 participants.
Ensure Efficient Sharing of Data, Analytics, and
Other Information
The PRAC has established the Pandemic
Analytics Center of Excellence (PACE). The
PRAC will use its authorities to provide, directly
or in partnership with IGs that have existing
data capabilities, a modern infrastructure to
allow the efficient sharing of timely, relevant,
actionable data among IGs and the broader
oversight community.
The PACE provides the enhanced capacity
needed to ensure that pandemic response
funds are being used for their intended
purposes, and are not wasted or misused. The
PACE is currently utilizing the procurement
process to provide the PRAC and OIGs tools to:
(1) conduct data analysis and visualization of
all pandemic response funds; (2) provide fraudfighting tools and centrally shared services
to the IG community; (3) enable the broad
sharing of data, analytics, and leading practices
across the oversight and law enforcement
communities; and (4) assist investigations
and audits of pandemic relief programs with
expanded data for open source investigative
intelligence.

These data science fellows will assist the
PRAC and OIG partners in identifying trends,
patterns, and anomalies in data, and transform
data into insights to detect and prevent
potential or suspected fraud, waste, abuse, and
mismanagement of covered funds.
Additionally, the PRAC Data Sharing issue group
coordinates regular meetings of OIGs to discuss
data sharing opportunities to identify potential
cross-cutting initiatives, to share lessons
learned from OIG data-related oversight work,
and to consider ways to prevent and detect
fraud, waste, abuse, and mismanagement
through the use of data analytics. Two focus
groups that have come out of the Data Issue
Sharing Group looked into:
• Multi-dipping, or when recipients of
pandemic funds use multiple sources of
funds for the same purpose
• Outcomes related to oversight and
inspections of Paycheck Protection Program
(PPP) fraud and misuse

For example, beginning in March 2021, we have
been able to share nonpublic PPP data with
five OIGs and Department of Justice (DOJ), as a
law enforcement organization, so they can use
the data in their oversight and accountability
activities.
To further support our OIG partners, we have
established a Data Science Fellows Program.

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

HOLDING
WRONGDOERS
ACCOUNTABLE

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OVERSIGHT
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ACCOMPLISHMENTS

Goal Three:
Prevent and Detect Fraud, Waste, Abuse, and Mismanagement
Mitigate Major Risks That Cut Across Program
and Agency Boundaries
The PRAC works with federal OIGs and other
oversight partners to identify major crosscutting risks by using data analytics and risk
assessments. Such risks may include criminal
fraud schemes, internal control weaknesses
with the disbursement and accounting
of covered funds, and deficiencies with
coordination across agencies and programs.
One ongoing initiative with the PRAC and the
Housing and Urban Development (HUD) OIG
focuses on pandemic fraud risks:
Fraud Risk
A project focused on analyzing
HUD’s fraud risk management
practices and the fraud risks HUD
has identified for the Community
Development Block Grant and
Emergency Solutions Grant funds
appropriated by the CARES Act
to develop an inventory of fraud
risks not already identified
by HUD.
The PRAC is also continuing to track scam and
fraud alerts issued by our member agencies
to ensure the broadest dissemination on our
website and social media platforms. Most
recently, the PRAC worked with the Health and
Human Services (HHS) OIG to publish an alert
on the vaccine scams that target the public.
We have also published Featured Stories
that highlight risks, success stories, and
accomplishments from around the community.

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

Some recent articles include:
• Fraud in Unemployment Insurance
• Don’t Fall for Scammers Offering Access to
COVID-19 Vaccine
• Self-Certification Procedures May Increase
Fraud Risk in Pandemic Response
Programs
Hold Wrongdoers Accountable
The PRAC supports law enforcement in pursuing
fraud investigations and criminal enforcement.
To this end, the PRAC established the PRAC
Fraud Task Force to: (1) serve as a deconfliction
and coordination body; (2) assist OIGs in their
investigative efforts; (3) serve as a coordinating
body with DOJ prosecutors, the Federal
Bureau of Investigation, and other federal law
enforcement agencies; and (4) forge a path for
OIGs to tap into available criminal investigators
and analysts from across the OIG community
when handling pandemic fraud cases. Further,
the PRAC will provide contract and staff support
to the Fraud Task Force, as well as assist OIGs
with pursuing administrative remedies such as
suspension and debarment.
Additionally, the PRAC has a draft subpoena
policy in the clearance process with our
Committee members, which should be
approved in April 2021. The policy, when
adopted, will directly support the PRAC Fraud
Task Force and our member IGs, and contribute
to the IG community’s efforts to stop the
large-scale fraud we are seeing in pandemic
response programs, like PPP.
The PRAC encourages the public to report
concerns, including allegations of fraud, waste,

HOLDING
WRONGDOERS
ACCOUNTABLE

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OVERSIGHT
REPORTS

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ACCOMPLISHMENTS

abuse, or whistleblower reprisal using the
Hotline Complaint form. The PRAC hotline staff
refers such allegations to the appropriate OIG

or agency and supports hotlines for individual
IGs as well as other federal, state, and local
oversight entities.

Goal Four:
Ensure Effective and Efficient PRAC Operations
Fulfill Statutory Responsibilities
We have utilized our budget to hire and train
staff, continue to evolve our website, and
conduct Committee operations. In its first year,
the PRAC continues to evaluate the needs of
the Committee to ensure our workforce can
fulfill our responsibilities. The PRAC may also
use funds to support relevant oversight duties
of IGs and to engage contractors to conduct
audits or reviews.
The PRAC completed our first Enterprise Risk
Management project to identify potential risks
to fulfilling our statutory goals and mission.
As part of this project, the PRAC conducted
workshops with staff across the organization to
identify more than 70 risks to add to the PRAC’s
Risk Register. The PRAC used this information
to develop the PRAC’s Risk Profile to prioritize
the most significant risks and implement
management and mitigation activities across
the organization. The PRAC will continue to
mature the Enterprise Risk Management
activities and report progress in future updates.
The PRAC’s Executive Director, in consultation
with the Committee, will continuously evaluate
and promote the PRAC’s performance in
overseeing the COVID-19 pandemic response.

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

Support the Independent Oversight of
Inspectors General
The PRAC uses leading tools and practices
to support IGs. The PRAC has established
the PACE and with it has begun developing a
data warehouse and an analytics capability
to provide IGs with accessible data, tools,
infrastructure, data analytics, and other support
to help them conduct vigorous pandemic
response oversight, including oversight of crosscutting vulnerabilities.
Within the PRAC, we implemented a shared
services model for subject matter experts, such
as visual information design. These services
have been used by OIGs at U.S. Department
of Agriculture, Department of the Interior, and
National Aeronatics and Space Administration.
This expertise is available to the pandemic
IG community, to produce visually appealing
products that communicate complex data to the
public thereby promoting data literacy.
We respect the independence of IGs to conduct
audits or investigations of covered funds
and the COVID-19 pandemic response. We
are mindful of the complexity of the federal
programs involved in the pandemic response
and recovery effort and the need for deep
programmatic expertise in these programs
to ensure efficient and effective auditing and
review. IGs have specialized expertise and
institutional knowledge regarding the programs

HOLDING
WRONGDOERS
ACCOUNTABLE

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OVERSIGHT
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ACCOMPLISHMENTS

of their respective agencies and the most
effective oversight methods for those programs.
This expertise, experience, credibility, and
institutional knowledge is critical to fulfilling
the PRAC’s mission. Accordingly, to the extent
feasible, we will rely on the existing expertise
and experience of individual agency OIGs for
oversight of emergency pandemic spending.
We support OIGs efforts to procure equipment
and technology necessary to conduct
coordinated, effective, and safe oversight.
Build a Diverse Team of Innovative Thought
Leaders
We encourage creative and practical problemsolving and insightful thought leadership.
We also foster collaborative professional
relationships. Each of our lines of business
developed a roadmap outlining their visions for
the next five years. Supporting the roadmap, we
have continued to expand our team with a mix
of thought leaders from the federal government,
the OIG community, and private sector. To
recruit and retain the best candidates, provide
a positive work environment, and mitigate the
risk of current and future pandemic-related
workplace disruptions, the PRAC functions as a
distributed workforce in a virtual workplace with
a small physical footprint in Washington, DC.

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

HOLDING
WRONGDOERS
ACCOUNTABLE

INSIGHTS THROUGH
OVERSIGHT
REPORTS

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Holding Wrongdoers Accountable
Through Investigations
A key role of OIGs is to support law enforcement
in pursuing fraud investigations and criminal
enforcement. A total of 15 OIGs have publicly
reported investigations, indictments/
complaints, arrests, and/or convictions from
October 1, 2020, through March 31, 2021,

related to the Federal Government’s COVID-19
pandemic response. The following section
provides the total number of accountability
actions organized by agency and highlights
cases categorized by criminal activity.

Percentage of Investigative Results by Criminal Activity
from October 1, 2020 through March 31, 2021
Indictments/
Criminal Complaints

Arrests

Convictions

Paycheck Protection Program/
Economic Injury Disaster Loan

55%

37%

63%

Pandemic Unemployment

40%

57%

30%

Provider Relief Fund

1%

1%

Other

1%

2%

Medicare Fraud

1%

2%

Price Gouging/Hoarding

1%

1%

1%

Personal Protective Equipment Theft

1%

1%

2%

Coronavirus Relief Fund

1%

1%

1%

3%

Source: Assembled by the PRAC from DOJ RSS Feed.
Note: The percentages above credit all agencies involved in a single case in the individual totals. Combined totals only count
unique totals; therefore, the total count will not equal the total of each OIG’s statistics.

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

HOLDING
WRONGDOERS
ACCOUNTABLE

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OVERSIGHT
REPORTS

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HOLDING WRONGDOERS
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Investigative Results from October 1, 2020 through March 31, 2021
Indictments/
Criminal Complaints

Arrests

Convictions

431

308

98

AmeriCorps

2

1

Department of Defense/Defense Criminal Investigative Service

2

2

Department of Education

1

1

Department of Health and Human Services

7

7

Department of Homeland Security

2

2

1

3

173

173

29

Department of Veterans Affairs

4

4

2

Federal Deposit Insurance Corporation

48

21

16

Federal Housing Finance Agency

23

15

3

Federal Reserve Board

26

17

4

Small Business Administration

110

54

26

Social Security Administration

5

5

1

Treasury Inspector General for Tax Administration

23

2

12

U.S. Postal Service

3

3

U.S. Agency for International Development

2

2

Department of Labor

Source: Assembled by the PRAC from DOJ RSS Feed.
Note: The percentages above credit all agencies involved in a single case in the individual totals. Combined totals only count
unique totals; therefore, the total count will not equal the total of each OIG’s statistics.

Paycheck Protection Program/Economic Injury Disaster Loan
Case Highlights
FEDERAL DEPOSIT INSURANCE CORPORATION
FEDERAL HOUSING FINANCE AGENCY OIG
SMALL BUSINESS ADMINISTRATION (SBA) OIG
TREASURY INSPECTOR GENERAL FOR TAX
ADMINISTRATION (TIGTA)

Seven Charged in Connection with a COVID-Relief
Fraud Scheme Involving more than 80 Fraudulent
Loan Applications Worth Approximately $16
Million, November 2020
Seven individuals across two states were charged
in an indictment for their alleged participation
in a scheme to obtain approximately $16 million
in forgivable PPP loans guaranteed by the

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

SBA under the CARES Act. The indictment
alleges all conspired to submit more than 80
fraudulent PPP loan applications by falsifying
the number of employees and the average
monthly payroll expenses of the applicant
businesses. In support of these fraudulent
loan applications, they conspired to submit,
and did submit, fraudulent bank records and/
or fake federal tax forms, according to the
charges. Some of the PPP loan applications
were allegedly submitted on behalf of
companies the defendants controlled. Over
$3 million of the fraudulent proceeds were

HOLDING
WRONGDOERS
ACCOUNTABLE

INSIGHTS THROUGH
OVERSIGHT
REPORTS

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HOLDING WRONGDOERS
ACCOUNTABLE

purportedly laundered through a check cashing
company using over 1,100 fabricated employee
paychecks. The illegally obtained funds were
also allegedly used to purchase a Porsche and
Lamborghini.
FEDERAL DEPOSIT INSURANCE CORPORATION OIG
TREASURY INSPECTOR GENERAL FOR TAX
ADMINISTRATION (TIGTA)

Texas Man Charged In $24 Million COVID-Relief
Fraud, October 2020
A Dallas-area man was charged in an
indictment for his alleged participation in a
scheme to file fraudulent loan applications,
submitting 15 fraudulent applications,
filed under the names of various purported
businesses that he owned or controlled, to
eight different SBA-approved lenders seeking
approximately $24.8 million in PPP loans. In his
applications, he claimed that these businesses
had numerous employees and hundreds of
thousands of dollars in payroll expenses when,
in fact, no business had employees or paid
wages consistent with the amounts claimed in
the PPP applications. He ultimately received
approximately $17.3 million in PPP loan funds
and used the proceeds primarily for personal
expenses, spending them on multiple homes
and luxury cars, including a 2020 Bentley
convertible, and sending millions of dollars in
international transfers, the indictment alleges.

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

FEDERAL HOUSING FINANCE AGENCY
SBA OIG

Eight Members of Los Angeles-Based Fraud
Ring Indicted for Exploiting COVID-Relief
Programs, March 2021
Eight defendants were indicted for allegedly
using fictitious, stolen, or synthetic identities
along with fabricated tax documents and
payroll records in a scheme to submit over 150
fraudulent loan applications seeking over $21.9
million in COVID-19 relief funds guaranteed
by SBA under the CARES Act. The defendants
conspired together, and with others, as part of
a disaster-relief loan fraud ring based in and
around Los Angeles, California, received at least
$18 million in fraudulently obtained funds,
and used the funds as down payments on
luxury homes and to buy gold coins, diamonds,
jewelry, luxury watches, fine imported
furnishings, designer handbags and clothing,
cryptocurrency, and securities.
Eight defendants indicted for
allegedly using fictitious, stolen, or
synthetic identities to submit over 150
fraudulent loan applications seeking
over $21.9 million.

HOLDING
WRONGDOERS
ACCOUNTABLE

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OVERSIGHT
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Pandemic Unemployment Case Highlights
DEPARTMENT OF LABOR (DOL) OIG
U.S. POSTAL SERVICE (USPS) OIG

Two Postal Service Employees Face Federal
Charges of Using Funds from Unemployment
Insurance Scheme to Buy Postal Money Orders,
March 2021
The two defendants obtained debit cards issued
by the California Employment Development
Department (EDD), which administers the
state’s unemployment insurance program.
Those debit cards were issued based
on applications for pandemic-related
unemployment benefits submitted under stolen
identities.
Both defendants used the fraudulently
obtained EDD debit cards to purchase and
cash Postal money orders, additionally
unidentified individuals used the EDD debit
cards to purchase Postal money orders from the
defendants while they were on duty at the Post
Office. The defendants also allegedly used the
EDD debit cards issued in other people’s names
to withdraw thousands of dollars from ATMs
and deposit multiple fraudulently purchased
Postal money orders directly into their own bank
accounts.
DOL OIG

San Gabriel Valley Man Pleads Guilty to Mail
Fraud Charge for Fraudulently Obtaining Over
$500,000 in COVID-19 Jobless Relief, February
2021
The defendant took advantage of provisions
in the CARES Act to file approximately 85
unemployment insurance claims with the EDD
falsely asserting that the named claimants
were self-employed real estate agents in Los
Angeles County whose jobs had been adversely
impacted by the COVID-19 pandemic.

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

In actuality, the named claimants resided in
Saipan or the Philippines, were not registered
as real estate agents in Los Angeles County,
had no employment history in California, and
were not eligible for the benefits the defendant
claimed. He listed his own residence as
the mailing address for each of the named
claimants, the plea agreement states. As a
result, the EDD debit cards were mailed to the
defendant, who then used them to withdraw
the fraudulently obtained funds. In his plea
agreement, the defendant admitted that his
scheme caused losses to EDD and the United
States Treasury of at least $516,244.
DOL OIG

Menifee Woman Pleads Guilty to Federal
Criminal Charge for Fraudulently Obtaining
Over $500,000 in COVID-19 Jobless Relief,
December 2020
The defendant pled guilty to knowingly using
stolen personal identifiable information, such as
dates of birth and Social Security numbers, to
apply for unemployment insurance benefits in
the names of approximately fifty people. Based
upon the defendant’s fraudulent applications,
she obtained from the EDD multiple debit
cards totaling more than $500,000 in COVIDrelated unemployment benefits to which she
was not entitled, the plea agreement states.
The defendant admitted that she knew people
who access the “dark web” to purchase stolen
identities that she used to then file fraudulent
claims with EDD. She further admitted to
watching YouTube videos that instructed
viewers on how to commit EDD fraud.

HOLDING
WRONGDOERS
ACCOUNTABLE

INSIGHTS THROUGH
OVERSIGHT
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ACCOUNTABLE

Health Care/Medicare Fraud Case Highlights
HHS OIG

More Charges Against State Lawmaker
for $900,000 COVID-19 Fraud Scheme at
Springfield Health Care Charity, March 2021
The indictment alleges that the defendant
fraudulently received $296,574 in CARES
Act funds on behalf of her medical clinic for
COVID-19 testing. In fact, the medical clinic
closed at the beginning of the COVID-19
pandemic and remained closed from March
2020 to June 2020. The defendant allegedly
sought CARES Act funding for COVID-19 testing
that had been provided, and already paid for,
at her for-profit medical clinic. According to
the indictment, she requested reimbursement
for $379,294 in COVID-19 testing and related
expenses, and future funding in the amount of
$503,350. In total, she applied for $882,644
from the CARES Act Relief Fund on her clinic’s
behalf.
FEDERAL DEPOSIT INSURANCE CORPORATION
HHS OIG

Two Owners of New York Pharmacies Charged
in a $30 Million COVID-19 Health Care Fraud
and Money Laundering Case, December 2020
The owners of over a dozen New York-area
pharmacies were charged in an indictment for
their roles in a $30 million health care fraud
and money laundering scheme, in which they
exploited emergency codes and edits in the
Medicare system that went into effect due to
the COVID-19 pandemic in order to submit
fraudulent claims for expensive cancer drugs
that were never provided, ordered, or authorized
by medical professionals.

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

The indictment alleges that the defendants
acquired control over dozens of New York
pharmacies by paying others to pose as
the owners of the pharmacies and hiring
pharmacists to pretend to be supervising
pharmacists at the pharmacies, for the purpose
of obtaining pharmacy licenses and insurance
plan credentialing. The defendants used the
COVID-19 pandemic as an opportunity to
capitalize on a national emergency for their
own financial gain by using the COVID-19
“emergency override” billing codes to submit
fraudulent claims for Targretin Gel 1%,
which has an average wholesale price of
approximately $34,000 for each 60-gram tube.
The indictment also alleges that, with the
proceeds of the fraud, the defendants engaged
in a complex money laundering conspiracy. They
created sham pharmacy wholesale companies,
which they named after pre-existing pharmacy
wholesalers, and fabricated invoices to make
it appear that funds transferred from the
pharmacies to the sham pharmacy wholesale
companies were for legitimate pharmaceutical
drug purchases.

Fraudsters exploit the national
emergency by using the COVID-19
“emergency override” billing codes to
submit fraudulent claims for Targretin
Gel 1%, which has an average wholesale
price of about $34,000 per tube.

HOLDING
WRONGDOERS
ACCOUNTABLE

INSIGHTS THROUGH
OVERSIGHT
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ACCOUNTABLE

Personal Protective Equipment Case Highlights
DEPARTMENT OF VETERANS AFFAIRS (VA) OIG

Businessman Charged in Scheme to Hoard
Personal Protective Equipment and Price
Gouge Health Care Providers, January 2021
The owner of a wholesale pharmaceutical
company was indicted in the Southern District
of Mississippi on charges of conspiracy to
commit wire fraud and mail fraud, conspiracy
to defraud the United States, conspiracy
to commit hoarding of designated scarce
materials, and hoarding of designated scarce
materials. The VA OIG, U.S. Immigration and
Customs Enforcement’s Homeland Security
Investigations, and FBI investigation resulted
in charges alleging that the defendant
participated in a scheme to defraud healthcare

providers, to include the VA, of more than $1.8
million by acquiring and hoarding personal
protective equipment. It is alleged that the
defendant directed sales representatives to
solicit healthcare providers, including the VA,
to purchase personal protective equipment
and other designated materials at excessively
inflated prices through high-pressure sales
tactics and through misrepresenting sourcing
and actual costs. The defendant allegedly sold
N95 masks to the VA and other healthcare
providers for as much as $25 per mask, despite
acquiring such masks at much lower prices.
The total amount of designated materials billed
to the VA by the vendor was approximately
$334,300.

Other Case Highlights
DEPARTMENT OF EDUCATION OIG

Two Louisiana College Students Charged with
Identify Theft, March 2021
The indictment alleges the defendants were
involved in a fraudulent scheme to obtain
emergency financial aid grants offered to
colleges as part of the CARES Act. As part
of the Act, funds were given to the office
of Postsecondary Education for the Higher
Education Emergency Relief Fund. Louisiana
College in Pineville, Louisiana was allotted
emergency funding for its students.
It is alleged in the indictment that between June
5, 2020, and June 20, 2020, the defendants
conspired to fraudulently obtain CARES Act
funds for their own use. The defendants
and other members of the conspiracy used

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

Louisiana College Student Identification
Numbers and passwords of other students to
access the Louisiana College Online Student
Portal to apply for CARES Act emergency
financial aid grants in the names of individuals
and direct the grants to specific bank accounts
controlled by members of the conspiracy.
DEPARTMENT OF HOMELAND SECURITY (DHS) OIG
VA OIG

CEO Pleads Guilty to Defrauding Multiple
Federal Agencies, February 2021
An Arlington businessman pleaded guilty to
making false statements to multiple federal
agencies in order to fraudulently obtain
multimillion-dollar government contracts,
COVID-19 emergency relief loans, and
undeserved military service benefits.

HOLDING
WRONGDOERS
ACCOUNTABLE

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The defendant made false statements to the
Federal Emergency Management Agency and the
VA in order to obtain lucrative contracts to provide
COVID-19 personal protective equipment (PPE). In
addition, he fraudulently obtained loans under the
federal PPP and the Economic Injury Disaster Loan
Program (EIDL), and he also defrauded the VA by
falsely claiming to be entitled to veteran’s benefits
for serving in the U.S. Marine Corps when, in fact,
he never served in the Marines.

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

Defendant makes false statements
to multiple federal agencies in order
to fraudulently obtain multimilliondollar government contracts,
COVID-19 emergency relief loans, and
undeserved military service benefits.

HOLDING
WRONGDOERS
ACCOUNTABLE

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OVERSIGHT
REPORTS

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Insights Through Oversight Reports
From October 1, 2020, through March 31,
2021, 27 OIGs issued 103 oversight reports
related to the Federal Government’s COVID-19
pandemic response. These reports generally
aligned with the most common areas of concern
the PRAC identified in its top challenges
report and informed the addition of four new
challenges in February 2021. OIGs continue
to look for new ways to conduct their work and
coordinate across agency boundaries—such as
through the issuance of the PRAC’s COVID-19

Testing data brief in January 2021. OIGs have
also expanded their use of agile principles to
issue oversight reports related to pandemicresponse funds and programs a timely and
responsive manner.
This section identifies the total number of
issued reports for each top challenge area
and presents summaries of key reports. For a
complete list and summaries of all oversight
reports issued, see “Appendix B” on page 37.

1
These oversight reports include all reports, memorandums, and advisories
issued by the OIGs related to coronavirus response funding and programs.

Oversight Reports from October 1, 2020 through March 31, 2021
Office of Inspector General

Report Count

Department of Commerce
Department of Defense
Department of the Interior
Department of Education
Department of Health and Human Services
Department of Homeland Security
Department of Housing and Urban Development
Department of Justice
Department of Labor
Department of State
Department of the Treasury
Department of Veterans Affairs
Environmental Protection Agency
General Services Administration
Government Publishing Office
Legal Services Corporation
National Aeronautics and Space Administration
National Science Foundation
National Reconnaissance Office
Office of Personnel Management
Pandemic Response Accountability Committee
Railroad Retirement Board
Small Business Administration
Special Inspector General for Pandemic Recovery
U.S. Agency for International Development
U.S. Postal Service
U.S. Treasury Inspector General for Tax Administration
Total Reports

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1
17
9
2
5
2
5
13
3
1
3
9
2
1
1
1
1
2
2
1
3
1
6
1
1
5
5
103

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Challenge:
Preventing and Detecting Fraud against Government Programs
Total Reports

2

DOL OIG

DOL OIG

Alert Memo: The Employment and Training
Administration (ETA) Needs to Ensure State
Workforce Agencies (SWA) Implement Effective
Unemployment Insurance Program Fraud
Controls for High Risk Areas, 19-21-002-03315, February 22, 2021

COVID-19: States Cite Vulnerabilities in
Detecting Fraud While Complying with the
CARES Act UI Program Self-Certification
Requirement, 19-21-001-03-315, October 21,
2020

DOL OIG identified more than $5.4 billion
in potentially fraudulent unemployment
insurance benefits paid to individuals with
social security numbers filed in multiple states,
to individuals with social security numbers of
deceased persons and federal inmates, and to
individuals with social security numbers used
to file for unemployment insurance claims with
suspicious email accounts. DOL needs to take
immediate action and increase its efforts to
ensure State Workforce Agencies implement
effective controls to mitigate fraud in these high
risk areas.

While states have processes in place for
claimants to self-certify that they meet eligibility
requirements for Pandemic Unemployment
Assistance benefits, the states still reported
challenges when implementing the program
and detecting and deterring fraud. Ninety-eight
percent of respondents said their state faced
challenges while implementing the Pandemic
Unemployment Assistance program. Specifically,
states identified a lack of resources to address
the high volume of claims, untimely and unclear
guidance from the Employment and Training
Administration, and incompatible legacy
systems as top challenges. In addition, states
reported inherent vulnerability in the legislative
self-certification process, systems issues, and
inadequate fraud screening tools.

DOL OIG identified more than $5.4
billion in potentially fraudulent
unemployment insurance benefits.

HIGHLIGHTS

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Challenge:
Informing and Protecting the Public against Pandemic-Related Fraud
Total Reports

2

HUD OIG

HUD OIG

Interim Audit Memorandum–The HUD Single
Family Insurance Operations Division Should
Take Additional Action to Inform Homeowners
of Changes to Its FHA Refund Process Resulting
From the COVID-19 Pandemic, 2021-LA-0802,
December 2, 2020

Opportunities Exist To Improve HUD’s
Communication to Renters About Eviction
Protections, 2021-NY-0801, October 13, 2020

This audit determined whether HUD
appropriately, effectively, and efficiently
tracked, monitored, and issued Federal Housing
Administration refunds owed to homeowners
with terminated loans and the impact of the
COVID-19 pandemic on those efforts. HUD OIG
determined that COVID-19 generally did not
affect the Single Family Insurance Operations
Division’s Federal Housing Administration refund
policies and procedures; however, the Single
Family Insurance Operations Division did not
fully notify homeowners of operational changes
to its physical mail procedures, which potentially
impacted its distribution of refunds. HUD OIG
issued this interim report to ensure HUD was
made aware of the issues identified during
the review and could act in a timely manner
to address them. The audit prompted HUD to
take immediate corrective action for all three
recommendations.

HIGHLIGHTS

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ACCOMPLISHMENTS

This oversight effort reviewed HUD’s
communication to renters regarding the eviction
moratorium found in Section 4024 of the CARES
Act and sought to highlight the progress HUD has
made and identify areas for improvement. HUD
OIG found that HUD provided critical information
to many of these renters through its website and
published guidance. However, they identified
several aspects of HUD’s communication to
renters on its website and published guidance
that could be strengthened. Further, HUD OIG
identified areas of the joint website that could
be improved. While the Section 4024 eviction
moratorium expired on July 24, 2020, it is still
HUD OIG identified opportunities to
improve information provided to renters
about eviction protections.

crucial that HUD have clear, complete, and
accessible guidance available to help renters at
a time when their health and financial stability
may be at risk. If HUD maintains up-to-date and
easily accessible information for all impacted
renters, including information on any new renter
protections, it would help to ensure that renters
know their rights, maintain housing stability
through the pandemic, and avoid homelessness.
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Challenge:
Data Transparency and Completeness
Total Reports

2

PRAC

A MITRE report identified 16 key gaps
in data reporting that could impair the
PRAC’s ability to provide transparency of
pandemic spending.

MITRE Report: Transparency in Pandemic
Related Federal Spending: Report of Alignment
and Gaps, November 19, 2020
This work found that the existing publicly
available data meets a substantial portion of
the CARES Act transparency requirements for
the PRAC. However, the study identified 16 key
gaps in the data reporting that could impair the
PRAC’s ability to provide the public with timely
data and information on federal pandemic
spending. The report outlines 13 corrective

actions that Congress, OMB, federal agencies,
and others can take to close these gaps ranging
from relatively minor changes to more complex
corrective actions that may require changes to
policy, legislation, or information technology (IT)
systems.

Challenge:
Federal Workforce Safety
Total Reports
DEPARTMENT OF DEFENSE (DOD) OIG

Evaluation of the Navy’s Plans and Response to
the Coronavirus Disease-2019 Onboard Navy
Warships and Submarines, DODIG-2021-049,
February 4, 2021
The DOD OIG determined that the DOD and
the Navy had policies, plans, and procedures
to mitigate the spread of pandemic influenza

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15
and infectious diseases, and that they
collected and disseminated lessons learned
to specifically prevent, mitigate, and combat
COVID-19. However, the Navy did not fully
implement measures intended to reduce the
risk of the spread of infectious diseases, which
increased the risk of infectious diseases, such
as COVID-19, spreading quickly if introduced

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onboard warships and submarines. According
to the Vice Chief of Naval Operations’ Command
Investigation Concerning Chain of Command
Actions with Regard to COVID-19 Onboard
USS Theodore Roosevelt, the ineffective
implementation of social distancing and the
premature release of sailors from quarantine
were primary causes of increased infection
onboard the ship. In addition, the USS Theodore
Roosevelt leadership team allowed social
gathering areas to remain open and continued
to perform nonessential urinalysis to test
An investigation revealed that the
ineffective implementation of social
distancing and other policies increased
infection onboard the USS Theodore.

for illegal substances during the COVID-19
outbreak. As of August 1, 2020, the Navy and
Marine Corps Public Health Center was still
collecting lessons learned from the COVID-19
outbreak on the USS Kidd.
NATIONAL RECONNAISSANCE OFFICE (NRO) OIG

in responding to the pandemic. Areas of
evaluation contained in this report include
mission sustainment, policy, leadership,
facilities and logistics, health and safety,
communications, and human resources. This
report is fundamentally informational and
contains perspectives and opinions of National
Reconnaissance Office’s leadership and
workforce.
U.S. POSTAL OFFICE (USPS) OIG

Employee Safety - Postal Service COVID-19
Response, 20-259-R21, November 20, 2020
To lead its pandemic response, the USPS
created the COVID-19 Command Response
Team at headquarters to ensure the agency
followed directives and guidance from the
CDC. The USPS implemented changes to
slow the spread of the virus, manage and
support affected employees, and ensure that
recovered employees returned to work safely.
The objective of this report was to assess the
USPS’s response to the COVID-19 outbreak
regarding the safety of its employees.

Final Report: Evaluation of the National
Reconnaissance Office’s COVID-19 Pandemic
Response, October 13, 2020
The National Reconnaissance Office OIG
conducted this evaluation to identify any
best practices implemented or challenges
encountered by National Reconnaissance
Office Headquarters and selected field sites

HIGHLIGHTS

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$
Challenge:
Financial Management of Relief Funding
Total Reports

10

DEPARTMENT OF THE INTERIOR (DOI) OIG

DOD OIG

Departmental Offices CARES Act Funding
Snapshot, December 28, 2020

Audit of DOD Implementation of Section 3610
Authorized by the Coronavirus Aid, Relief, and
Economic Security Act, December 9, 2020

Under the CARES Act enacted on March 27,
2020, DOI received $909.7 million to prevent,
prepare for, and respond to the coronavirus
pandemic. The Office of the Secretary received
$158.4 million of the DOI’s CARES Act funding
and transferred funds to the U.S. Fish and
Wildlife Service, National Park Service, Bureau
of Land Management, Office of Inspector
General, Bureau of Reclamation, and Office
of Wildland Fire. As of November 30, 2020,
5.3% of the funding for departmental offices
had been obligated. As requirements change,
bureaus and offices are required to submit
updated spend plans. All bureaus that received
transferred CARES Act funds informed us
that they are complying with weekly reporting
requirements. The Office of the Secretary
plans to use existing reporting mechanisms
to minimize the administrative burden on the
bureaus and offices.

The DOD OIG determined that, in general, DOD
contracting officers complied with OMB and
DOD guidance to support rational decisions
that were in the best interest of the Government
when approving requests related to section
3610 of the CARES Act. Section 3610 of
the Act authorized agencies to reimburse
contractors for any paid leave, including sick
leave, they provide to keep their employees or
subcontractor employees in a “ready state.”
This includes protecting the life and safety
of Government and contractor personnel.
However, the DOD faced some challenges
implementing section 3610 that extended
beyond the audit sample, such as contracting
officers having to rely on the contractor’s selfcertification of the use of other COVID-19 relief
measures, tracking and identifying section
3610 in DOD contracts, and the lack of a
specific appropriation for section 3610.

The DOD faced challenges implementing section 3610 of
the CARES Act, dealing with issues related to tracking and
identifying section policies in DOD contracts and contractor
self-certification of COVID-19 relief measures.

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Challenge:
Grants and Guaranteed Loan Management
Total Reports
DEPARTMENT OF EDUCATION OIG

Higher Education Emergency Relief Fund
Reporting Requirements, I20DC0013, February
26, 2021
The CARES Act provided $31 billion for an
Education Stabilization Fund to prevent, prepare
for, and respond to COVID-19, domestically or
internationally, including $17 billion for state
and local agencies and $14 billion for the
Higher Education Emergency Relief Fund. The
objective of the inspection was to determine
(1) whether selected institutions receiving
funds under the Institutional Portion of Higher
Education Emergency Relief Fund met public
reporting requirements and (2) the reported
usage of the Institutional Portion of Higher
Education Emergency Relief Fund by selected
institutions. The inspection focused on the
first quarterly report, due October 30, 2020,
covering the period from the date of the first
Higher Education Emergency Relief Fund grant
award through September 30, 2020.
SBA OIG

Inspection of the SBA’s Implementation of the
Paycheck Protection Program, 21-07, January
14, 2021
SBA’s initial response to implement the PPP
quickly made billions of dollars of capital
available to millions of borrowers affected
by the COVID-19 pandemic. The SBA quickly

HIGHLIGHTS

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ACCOMPLISHMENTS

19
released loan origination program guidance
for the majority of the program’s aspects
and approved approximately 3,800 financial
institutions for participation in the program.
However, SBA’s efforts to hurry capital to
SBA’s efforts to quickly issue capital
to businesses resulted in a lack of
controls, which could have reduced
the likelihood of ineligible businesses
obtaining PPP loans.

businesses were at the expense of controls
that could have reduced the likelihood of an
ineligible or fraudulent business obtaining a
PPP loan. As a result, there is limited assurance
that loans went to only eligible recipients.
SBA OIG

Inspection of Small Business Administration’s
Initial Disaster Assistance Response to the
Coronavirus Pandemic, 21-02, October 28,
2020
The IG at SBA found that SBA, in its effort to
provide billions of dollars of capital to small
businesses quickly, “lowered the guardrails”
or relaxed internal controls, which significantly
increased the risk of program fraud. The
unprecedented demand for COVID-19 EIDLs
and the equally unprecedented challenges SBA
had in responding to this pandemic combined

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SBA approved $78 billion in EIDLs
to potentially ineligible businesses
and potentially fraudulent loans.
with lowered controls resulted in billions of
dollars in potentially fraudulent loans and loans
to potentially ineligible businesses. Based on an
analysis of SBA’s COVID-19 EIDL data, as of July
31, 2020, SBA OIG found SBA approved $14.3
billion ($13.4 billion disbursed) in COVID-19

EIDLs to accounts that differed from the original
bank accounts listed on the loan applications;
$62.7 billion ($58.0 billion disbursed) in
multiple (between 2 and 245) COVID-19
EIDLs to applicants using the same internet
protocol (IP) addresses, email addresses, bank
accounts, or businesses listed at the same
addresses; and approximately $1.1 billion in
COVID-19 EIDLs and emergency advance grants
to potentially ineligible businesses.

Challenge:
IT Security and Management
Total Reports
DOD OIG

Audit of Contracts for DOD Information
Technology Products and Services Procured
by DOD Components in Response to the
Coronavirus Disease-2019 Pandemic,
DODIG-2021-050, February 12, 2021
The DOD OIG determined that the Military
Departments, Defense Health Agency, and
Defense Information Systems Agency (DOD
Components) procured information technology
products and services in accordance with
the CARES Act and other Federal and DOD
requirements. For the 28 contract actions
reviewed, the DOD Components paid fair
and reasonable prices for information
technology products and services to support
COVID-19 response operations; performed
a risk assessment for known cybersecurity
vulnerabilities and developed risk mitigation

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ACCOMPLISHMENTS

5

strategies before procuring or using the
information technology products; and
accurately reported the required COVID-19related codes to USAspending.gov. As a result,
DOD stakeholders have assurance that the
DOD Components procured $81.5 million in
information technology products and services
for COVID-19 response at reasonable prices and
reduced the risk of cybersecurity vulnerabilities.
TREASURY INSPECTOR GENERAL FOR TAX
ADMINISTRATION

Systems Processing Economic Impact
Payments Performed Well and the Get My
Payment Application Security Vulnerabilities
Are Being Remediated, 2021-26-006,
December 28, 2020
Overall, the 16 Internal Revenue Service
tax systems involved in delivering Economic
Impact Payments to individuals performed
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well. However, a coding issue in the software
developed to process the payments affected
the Individual Master File’s performance. The
Internal Revenue Service fully restored the
system within approximately 24 hours and the
affected payments were processed the following
business day.

an off-site location. The National Institute of
Standards and Technology’s guidance indicates
that contingency plans should be tested to
determine the effectiveness and readiness
of the plans, that the test results should be
reviewed, and that necessary corrective actions
should be taken. The guidance also specifies
that system backups should be stored securely
at an off-site location. The U.S. Chemical Safety
and Hazard Investigation Board indicated that
the coronavirus pandemic impeded its disaster
recovery testing and exercises, as well as its
ability to move backup media to an off-site
location. As a result, in the event of a disaster or
isolated incident, the U.S. Chemical Safety and
Hazard Investigation Board may not be readily
able to recover its systems operations.

ENVIRONMENTAL PROTECTION AGENCY OIG

CSB Discontinued Information Recovery
Testing and Off-Site Backup Storage During the
Coronavirus Pandemic, 21-E-0016, November
18, 2020
The SB & Company found that the U.S.
Chemical Safety and Hazard Investigation Board
did not perform disaster recovery testing on
major information systems during FY 2020
and did not store copies of backup media at

Challenge:
Protecting the Health and Safety of the Public
Total Reports
VA OIG

Comprehensive Health Care Inspection of
Facilities’ COVID-19 Pandemic Readiness
and Response in Veterans Integrated Service
Networks 10 and 20, 21-01116-98, March 16,
2021
This report provides a focused evaluation of
the Veterans Integrated Service Networks
10 and 20 facilities’ COVID-19 pandemic
readiness and response. This evaluation

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33
focused on emergency preparedness; supplies,
equipment, and infrastructure; staffing; access
to care; community living center patient care
and operations; and facility staff feedback.
The VA OIG aggregated findings on COVID-19
preparedness and responsiveness from routine
inspections to ensure prompt dissemination
of information given the quickly changing
landscape as infection rates and demands on
facilities continually shift. Findings of inspected

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medical facilities are grouped by the Veterans
Integrated Service Network, which are regional
offices that provide oversight of medical centers
in their areas. This report is the first in a series
and describes findings on COVID-19 practices
from health care inspections performed within
the Veterans Integrated Service Networks 10
and 20 from July 1, 2020, through September
30, 2020. It also provides a more recent
snapshot of the pandemic’s demands on these
facilities’ operations based on data compiled
as of December 31, 2020. Interviews and
survey results provided additional context
on lessons learned and perceptions of both
preparedness and response. This report also
provides data that illustrates the tremendous
COVID-19-related demands on VA health
care services. It describes leader and staff
experiences, assessments, shared sentiments,
and best practices to help improve operations
and clinical care during public health crises.
At the time of the inspections, the Veterans
Health Administration (VHA) and the Veterans
Integrated Service Networks had not yet
experienced the full force of the pandemic
peaks in November and December 2020 but
had valuable information.
DOL OIG

COVID-19: Increased Worksite Complaints and
Reduced OSHA Inspections Leave U.S. Workers’
Safety at Increased Risk, 19-21-003-10-105,
February 25, 2021
The Occupational Safety and Health
Administration has taken a series of actions
to address its challenges and has issued
guidance in response to the pandemic.
However, increased complaints, reduced
inspections, and most inspections not being
conducted onsite subject employees to greater
safety risk. Compared to a similar period in

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2019, the Occupational Safety and Health
Administration received 15% more complaints
in 2020 but performed 50% fewer inspections.
As a result, there is an increased risk that the
Occupational Safety and Health Administration
is not providing the level of protection that
workers need at various job sites. While the
Increased complaints, reduced
inspections, and remote
inspections subject employees to
greater safety risk.
Occupational Safety and Health Administration
has issued several guidance documents to
enhance safety provisions during the pandemic,
guidance is not enforceable like rules or
standards would be, and the Occupational
Safety and Health Administration has not issued
an emergency temporary standard during the
pandemic for airborne infectious diseases that
may better protect employees’ health and safety
at worksites.
VA OIG

Reporting and Monitoring Personal Protective
Equipment Inventory during the Pandemic, 2002959-62, February 24, 2021
The spread of COVID-19 drastically increased
the demand for personal protective equipment
(PPE) such as masks, gloves, and gowns, and
significantly disrupted the global supply chain.
As the nation’s largest integrated health care
system, the VHA had to compete for PPE for
its personnel and patients. The OIG received
hotline allegations that the Veterans Health
Administration medical facilities could not
acquire and maintain enough PPE to keep
pace with escalating needs. Without reliable
PPE inventory information, the VHA cannot

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effectively assess demand, monitor stock levels,
or identify supply shortages that require prompt
action. In interviews of 22 people involved in
logistics operations at 42 facilities, no one
reported running out of PPE items. Some
individuals reported running low, but risks of
outages were mitigated by shifting supplies
among facilities or acquiring additional PPE
in time. Overall, the VA OIG found that the
VHA took swift steps to work around known
limitations in its inventory management system
by developing new processes and tools, to use
near real-time information on PPE inventory
to shift and order supplies, and to otherwise
ensure its facilities would not run out of PPE.
The VA OIG found, however, that the VHA could
improve the accuracy and consistency of the
PPE data for reporting and monitoring. The VHA
concurred with the OIG’s two recommendations
to provide guidance for reporting expired
quantities of PPE that may still be of use,
and to more effectively verify facilities’ selfreported information. Although not a formal
recommendation, the OIG also called on
the VHA to report any data limitations until
corrections can be made.
As the pandemic took hold,
about 5,000 Medicare
beneficiaries per month suffered
an opioid overdose.
HHS OIG

Opioid Use in Medicare Part D During the Onset
of the COVID-19 Pandemic, OEI-02-20-00400,
February 2, 2021
It is critical to monitor the use of opioids in
Part D, as COVID-19 presents new dangers
for beneficiaries taking these drugs. As the
pandemic took hold, about 5,000 Medicare
beneficiaries per month suffered an opioid
overdose. Almost a quarter of a million

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beneficiaries received high amounts of opioids
in the first eight months of 2020. At the same
time, the number of beneficiaries receiving
drugs for treatment of opioid use disorder
increased slightly. HHS OIG determined that
continued vigilance is needed as the country
grapples with the COVID-19 pandemic and
opioid crisis.
PRAC

Federal COVID-19 Testing Report: Data Insights
from Six Federal Health Care Programs,
January 14, 2021
This report examines COVID-19 testing efforts
for six federal health care programs during the
first seven months following the declaration of
a public health emergency in the United States.
Published by the PRAC Health Care Subgroup,
the report takes a detailed look at testing data
in each of the programs that, when combined,
provide benefits or care for about 64 million
individuals. The findings in this report are
intended to help policymakers as they continue
to develop and refine their testing efforts
related to testing accessibility and availability
for at-risk populations, cost effectiveness, and
sufficiency of data available to inform testing
efforts.
DOJ OIG

Remote Inspection of Federal Correctional
Institution Terminal Island, 21-025, January 13,
2021
Federal Correction Institution Terminal Island
experienced challenges separating COVID-19
negative and positive inmates, enforcing social
distancing in open dormitories, quarantining
inmates before expanding housing, and
meeting Bureau of Prisons (BOP) standards in
one alternative housing area. Additionally, five
inmates who died after contracting COVID-19
were not tested until arriving at the hospital
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and, in one instance, staff did not comply with
BOP policy on notifying seriously ill inmates’
families. Finally, our staff survey indicated that
obtaining adequate staff and inmate PPE were
challenges.
Federal Correctional Institution
Terminal Island experienced
challenges separating COVID-19
negative and positive inmates
and enforcing social distancing.

nursing home residents had died of COVID-19related illnesses, which represented almost
30% of all COVID-19 deaths in the United States
at that time. Onsite state surveys assess the
quality of services in nursing homes, a critical
function for protecting residents. The Centers
for Medicare & Medicaid Services changed
survey practices in response to the pandemic.
These changes—together with nursing home
residents’ high-risk status and the importance
of the state surveys—warrant close examination
to assess the sufficiency of this oversight.

OFFICE OF PERSONNEL MANAGEMENT OIG

DOJ OIG

Downward Trends in FEHBP Members’ Use
of Preventive Care Services Caused by the
COVID-19 Pandemic, 1K-99-00-20-046,
January 6, 2021

Remote Inspection of Federal Correctional
Complexes Oakdale and Pollock, 21-003,
November 17, 2020

In this Data Brief, the Office of Personnel
Management OIG presents concerns with
downward trends related to preventive care
services utilized by a selected section of Federal
Employee Health Benefit Program participants
during the COVID-19 pandemic. Specifically,
the brief focuses on claims incurred and paid
during the period of January through August of
2020 and compares this data to the same time
period in 2019.
HHS OIG

Onsite Surveys of Nursing Homes During the
COVID-19 Pandemic: March 23-May 30, 2020,
OEI-01-20-00430, December 17, 2020
HHS OIG did this review to determine the
number and results of onsite state surveys of
nursing homes during the COVID-19 pandemic.
Nursing home residents are particularly
vulnerable to infectious diseases such as
COVID-19, and infection control has been a
persistent problem for most nursing homes.
As of November 8, 2020, more than 67,000

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Federal Correctional Complex (FCC) Oakdale
experienced a large-scale spread of COVID-19
within facilities with open layouts. At FCC
Pollock, which did not experience as significant
an outbreak, most inmates are housed in
two-man cells. FCC Oakdale failed to promptly
implement January 2020 inmate screening
guidance and February 2020 staff screening
guidance, and, by the time FCC Oakdale
expanded screening to all staff, COVID-19 had
already entered the institution. FCC Oakdale
did not fully limit inmate movement until after
it identified its first COVID-19 positive inmate
on March 21, 2020. FCC Pollock limited inmate
movement beginning in early March. In mid- to
late March, some FCC Oakdale staff did not
have proper PPE when in close contact with
infected or potentially infected inmates. In midMay, after nearly 100 asymptomatic inmates
tested positive, FCC Oakdale failed to comply
with isolation, quarantine, and PPE guidance.
Some COVID-19 positive inmates were left in
their housing units for up to six days without
being isolated. Staff were not advised that they

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would be interacting with COVID-19 positive
inmates and were not furnished proper PPE
prior to the inmates’ isolation. Numerous staff
absences at FCC Oakdale resulted in some staff

being mandated to work 16-hour shifts, and, in
some instances, staff volunteered to work as
much as 40 continuous hours.

Other: Agency Operations
Total Reports
GENERAL SERVICES ADMINISTRATION (GSA) OIG

Alert Memorandum: GSA Is Impeding Oversight
of Its COVID-19 Activities, A201018-4, January
15, 2021
In performing oversight of the General Service
Administration’s COVID-19 activities, the
General Services Administration OIG initiated
two projects: the Monitoring of General
Services Administration Activities in Response
to the Coronavirus Disease 2019 and the
Audit of Public Building Service’s Coronavirus
Disease 2019 Communication and Cleaning
Procedures. In response to this oversight, the
General Services Administration established a
new centralized review and approval process
for responses to all audit team inquiries.
This process compromised the integrity of
information provided by General Services
Administration personnel and delayed and
limited the audit team’s access to requested
information. As a result, oversight of the
General Services Administration’s response to
this important public health and safety issue
has been impeded.

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DOJ OIG

Survey on the Effects of COVID-19 on ATF, DEA,
FBI, USAO, and USMS Investigative Operations,
January 5, 2021
To gain insight on the effects and impact of
COVID-19 on law enforcement investigative
operations, the DOJ OIG surveyed law
enforcement personnel within the DOJ during
July and early August of 2020. Specifically,
the DOJ OIG deployed an anonymous online
survey to Special Agents; Criminal Investigators;
General Inspection, Investigation, Enforcement,
and Compliance personnel; and U.S. Marshals
More than 64% of respondents noted
that COVID-19 had affected their
ability to work cases.

and Deputy U.S. Marshals. The DOJ OIG
released an interactive dashboard displaying
the survey results, which include: (1) more
than 64% of respondents noted that COVID-19
had affected their ability to work cases, (2)
25% of respondents did not agree that their
agency provided adequate personal protective

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OVERSIGHT REPORTS

equipment, (3) 62% of respondents reported
always or often wearing a mask, but more
than half noted federal/state partners never or
only sometimes wear masks, (4) a majority of
respondents reported that they took appropriate
precautions while interacting with the public
during the COVID-19 pandemic, and (5) the
majority of respondents indicated that protocols
were in place to notify them of a positive test for
individuals they had either recently worked with
or taken into custody.

companies’ responses to the COVID-19
pandemic, ranked the USPS as number one,
based on its resolve, integrity, responsiveness,
and permanence. The USPS OIG’s objective was
to evaluate mail service during the early stages
of the COVID-19 pandemic.

USPS OIG

Mail Service During the Early Stages of the
COVID-19 Pandemic, 20-275-R21, January 4,
2021
During the COVID-19 pandemic, the U.S. Postal
Service provided vital service, including the
delivery of critical items such as medications,
stimulus payments, and Social Security checks.
Further, the USPS is the leading delivery service
provider for online purchases. A May 2020
Harris Poll survey on America’s 100 essential

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Appendix A
Acronym List
Acronym

Meaning

ARP
BOP
CARES Act
CDC
COVID-19
CRF
DHS
DOD
DOI
DOJ
DOL
EDD
EIDL
FCC
GAO
HHS
HUD
IG
IRS
IT
OIG
OMB
PACE
PPE
PPP
PRAC
PRF
RRC
SBA
Treasury
TIGTA
USPS
VA
VHA

American Rescue Plan
Federal Bureau of Prisons
Coronavirus Aid, Relief, and Economic Security Act
Centers for Disease Control and Prevention
novel coronavirus disease 2019
Coronavirus Relief Fund
Department of Homeland Security
Department of Defense
Department of the Interior
Department of Justice
Department of Labor
California’s Employment Development Department
Economic Injury Disaster Loan
Federal Correctional Complex
Government Accountability Office
Department of Health and Human Services
Department of Housing and Urban Development
Inspector General
Internal Revenue Service
information technology
Office of Inspector General
Office of Management and Budget
Pandemic Analytics Center of Excellence
personal protective equipment
Paycheck Protection Program
Pandemic Response Accountability Committee
Provider Relief Fund
Residential Reentry Center
Small Business Administration
Department of the Treasury
Treasury Inspector General for Tax Administration
United States Postal Service
Department of Veterans Affairs
Veterans Health Administration

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Appendix B
Pandemic-Related Reports by Office of Inspector General
Offices of Inspectors General (OIG) issued a total of 103 reports between October 1, 2020, and
March 31, 2021 related to the novel coronavirus 2019 (COVID-19) pandemic response. The
following information provides a list and summary of each of those reports.
U.S. AGENCY FOR INTERNATIONAL DEVELOPMENT (USAID) OIG

USAID Had Limited Control Over COVID-19 Ventilator Donations, Differing from Its Customary
Response to Public Health Emergencies, 4-936-21-002-P, February 24, 2021
One of USAID’s main interventions in the fight against COVID-19 has been the provision of
ventilators to over 40 countries at a cost of approximately $204 million. Prior to the start of
the ventilator donation program in April 2020, the U.S. Agency for International Development
followed its customary practices in determining how it would respond to the novel coronavirus
disease 2019 in accordance with the Department of State-U.S. Agency for International
Development joint strategy. The ventilator donation program significantly differed from the U.S.
Agency for International Development’s customary practices for responding to public health
emergencies. Specifically, the decisions for donating ventilators abroad—including the National
Security Council decisions for determining recipient countries, how many ventilators to send,
and which suppliers and models to use—did not align with the USAID’s initial COVID-19 response
planning. The report does not contain any recommendations because the ventilator donation
program has ended and there are no current plans to donate more ventilators abroad.
U.S. DEPARTMENT OF COMMERCE OIG

EDA Was Effective in Implementing the Requirements for Awarding Funds Under the CARES
Act, OIG-21-017-I, January 05, 2021
This memorandum provides the results of our evaluation of the Economic Development
Administration’s plan for the implementation of Coronavirus Aid, Relief, and Economic Security
Act (CARES Act) funding. Department of Commerce OIG’s objective was to determine whether
the Economic Development Administration implemented and followed the requirements of the
CARES Act. Overall, the Department of Commerce OIG found that the Economic Development
Administration implemented and followed the requirements of the CARES Act. The Economic
Development Administration has also put in place measures to mitigate challenges resulting
from employees working from home due to the COVID-19 pandemic, and it is on track to obligate
all CARES Act funds before September 30, 2022. The Economic Development Administration,
however, still faces challenges in its workforce planning for emergency and disaster relief
efforts.

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APPENDIX B

U.S. DEPARTMENT OF DEFENSE (DOD) OIG

Audit of Public Health Emergency Readiness at Military Installations, DODIG-2021-070, March
31, 2021
This DOD OIG determined the commanders at the eight installations the DOD OIG reviewed
implemented measures to prepare for public health emergencies and respond to and recover
from the COVID-19 pandemic. Commanders prepared for public health emergencies to maintain
readiness. For example, commanders designated public health emergency officers, ensured
public health emergency officers were trained, created Emergency Management plans, and
conducted annual public health emergency exercises such as the Disease Containment
Tabletop Exercise for a novel coronavirus. Commanders took actions to control and prevent
the spread of COVID-19. For example, commanders evaluated the COVID-19 health threat, and
four of eight commanders at the installations the DOD OIG reviewed declared a public health
emergency. All eight commanders issued and communicated guidance, such as base access
and social distancing guidelines to installation personnel and visitors through memorandums,
website postings, and virtual town halls, to protect individuals and help prevent the spread
of the disease. Additionally, commanders planned to recover from the COVID-19 pandemic
and return to full mission operations. For example, all eight commanders developed and
implemented recovery guides or return-to-work plans, specific to COVID-19. As a result of
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.
Audit of the Impact of Coronavirus Disease-2019 on Basic Training, DODIG-2021-069, March
31, 2021
The DOD OIG determined that despite the challenges with the global pandemic, the DOD
and Military Services established procedures to prevent and reduce the spread of COVID-19.
However, the DOD OIG determined that the 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 DOD and Military Service-specific guidance
issued to prevent and reduce the spread of COVID-19; the screening and testing of training
personnel; practicing preventive measures, such as wearing face masks, washing hands,
cleaning common areas, and enforcing social distancing (six feet); and maintaining the quality
of recruit training due to basic training modifications. As a result, the potential for positive
COVID-19 cases among recruits and training personnel may increase.
Recommendations: 5

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APPENDIX B

Evaluation of U.S. Southern Command Response to COVID-19, DODIG-2021-068, March 31,
2021 (CLASSIFIED)
The DOD OIG determined how U.S. Southern Command and its component commands executed
pandemic response plans and identified both the challenges they encountered in implementing
the response plans and the impact to operations resulting from COVID-19. The results of this
evaluation are classified.
Evaluation of U.S. Indo-Pacific Command Response to COVID-19, DODIG-2021-067, March 31,
2021 (CLASSIFIED)
The DOD OIG determined how U.S. Indo-Pacific Command and its component commands
executed pandemic response plans and identified both the challenges they encountered in
implementing the response plans and the impact to operations resulting from COVID-19. The
results of this evaluation are classified.
Evaluation of U.S. Central Command Response to COVID-19, DODIG-2021-058, March 5, 2021
(CLASSIFIED)
The DOD OIG determined how U.S. Central Command and its component commands executed
pandemic response plans and identified both the challenges they encountered in implementing
the response plans and the impact to operations resulting from COVID-19. The results of this
evaluation are classified.
Evaluation of Access to Department of Defense Information Technology and Communications
During the Coronavirus Disease-2019 Pandemic, DODIG-2021-065, March 30, 2021
The DOD OIG determined the extent to which DOD Components provided access to DOD
information technology and communications during maximum telework in response to the
COVID-19 pandemic by administering a 43-question survey to a sample of DOD military and
civilian personnel. Of those who teleworked, survey respondents reported problems accessing
DOD Component networks, voice applications, and video conference applications. Respondents
also identified shortfalls in Government-furnished equipment available to DOD personnel when
their Components first transitioned to maximum telework in mid-March 2020. Based on the
results of the survey and interviews with DOD officials, the DOD’s initial challenges occurred
because some DOD Components had not fully tested whether their information systems could
support Government-wide mandated telework and had not conducted telework exercises with
their personnel before March 2020, as required by the DOD Implementation Plan and the
DOD Telework Policy. However, the problems cited in survey responses lessened over time as
the DOD increased its network availability and capacity, added voice and video conferencing
applications, and purchased and distributed computer and communications equipment. Overall,
DOD Components and the majority of survey respondents expressed positive maximum telework
experiences.
Recommendations: 2

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APPENDIX B

Audit of Maintaining Cybersecurity in the Coronavirus Disease-2019 Telework Environment,
DODIG-2021-064, March 29, 2021
The DOD OIG determined that the DOD Components the DOD OIG assessed did not consistently
implement required cybersecurity controls to protect DOD networks during maximum telework.
Telework and remote access technologies require additional protection from malicious cyber
actors because they receive higher exposure to external threats than technologies accessed by
personnel physically located inside the organization’s facilities. Because the DOD Components
that the DOD OIG assessed did not fully implement security controls to maintain cybersecurity in
a maximum telework environment as outlined in National Institute of Standards and Technology
and DOD policies and guidance, DOD Components are at a higher risk of becoming victims
of cyberattacks that could threaten the safety of the warfighter and the security of the United
States.
Recommendations: 7
Evaluation of the Armed Forces Retirement Home Response to the Coronavirus Disease-2019
Pandemic, DODIG-2021-055, February 12, 2021
The DOD OIG determined that the Armed Forces Retirement Home generally complied with the
Centers for Disease Control and Prevention (CDC) guidance, “Preparing for COVID-19 in Nursing
Homes.” Armed Forces Retirement Home officials generally established procedures related to
the 11 core infection prevention and control practices that “Preparing for COVID-19 in Nursing
Homes” recommends. However, the Armed Forces Retirement Home should improve two core
infection prevention and control practices that the CDC guidance recommends for responding
to COVID-19. Specifically, the Armed Forces Retirement Home did not formalize the plan for
testing residents and health care personnel for the virus that causes COVID-19 and did not
include in the plan all the recommended elements contained in the CDC guidance. Additionally,
the Armed Forces Retirement Home did not formalize plans at either of its campuses for their
respective COVID-19 and quarantine units established for responding to the pandemic. Instead
of focusing on formalizing these draft plans, Armed Forces Retirement Home officials prioritized
their immediate response to COVID-19, such as procuring personal protective equipment and
administering COVID-19 tests. By taking these actions, Armed Forces Retirement Home officials
protected residents, staff, and health care personnel from COVID-19 exposure.
Recommendations: 5
Audit of Contracts for DOD Information Technology Products and Services Procured by DOD
Components in Response to the Coronavirus Disease-2019 Pandemic, DODIG-2021-050,
February 12, 2021
The DOD OIG determined that the Military Departments, Defense Health Agency, and Defense
Information Systems Agency (DOD Components) procured information technology products and
services in accordance with the CARES Act and other Federal and DOD requirements. For the 28
contract actions reviewed, the DOD Components paid fair and reasonable prices for information

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APPENDIX B

technology products and services to support COVID-19 response operations, performed a risk
assessment for known cybersecurity vulnerabilities and developed risk mitigation strategies
before procuring or using the information technology products; and accurately reported the
required COVID-19-related codes to USAspending.gov. As a result, DOD stakeholders have
assurance that the DOD Components procured $81.5 million in information technology products
and services for COVID-19 response at reasonable prices and reduced the risk of cybersecurity
vulnerabilities.
Audit of Dual-Status Commanders for Use in Defense Support of Civil Authorities Missions in
Support of the Coronavirus Disease-2019 Pandemic, DODIG-2021-048, February 5, 2021
The DOD OIG determined that DOD Components managed and coordinated the nomination,
certification, and appointment of Dual-Status Commanders to support COVID-19 relief efforts in
accordance with applicable laws and regulations. All appointed Dual-Status Commanders met
eligibility and qualification requirements, Dual-Status Commander appointment documents were
complete, and Dual-Status Commanders were appointed (on average) within two days of receipt
of governors’ state and territory appointment memorandums. In addition, the 14 states that did
not have appointed Dual-Status Commanders to coordinate COVID-19 response did have eligible
and qualified officers assigned to their National Guards that could serve as a Dual-Status
Commander if required. The DOD OIG also identified three best practices that state or territory
National Guards can apply to improve their responsiveness and ability to employ Dual-Status
Commanders to support Defense Support of Civil Authorities missions.
Evaluation of the Navy’s Plans and Response to the Coronavirus Disease-2019 Onboard Navy
Warships and Submarines, DODIG-2021-049, February 4, 2021
The DOD OIG determined that the DOD and the Navy had policies, plans, and procedures to
mitigate the spread of pandemic influenza and infectious diseases, and that they collected
and disseminated lessons learned to specifically prevent, mitigate, and combat COVID-19.
However, the Navy did not fully implement measures intended to reduce the risk of the spread
of infectious diseases, which increased the risk of infectious diseases, such as COVID-19,
spreading quickly if introduced onboard warships and submarines. According to the Vice
Chief of Naval Operations’ Command Investigation Concerning Chain of Command Actions
with Regard to COVID-19 Onboard USS Theodore Roosevelt, the ineffective implementation of
social distancing and the premature release of Sailors from quarantine were primary causes of
increased infection onboard the ship. In addition, the USS Theodore Roosevelt leadership team
allowed social gathering areas to remain open and continued to perform nonessential urinalysis
testing for illegal substances during the COVID-19 outbreak. As of August 1, 2020, the Navy
and Marine Corps Public Health Center was still collecting lessons learned from the COVID-19
outbreak on the USS Kidd.
Recommendations: 3

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APPENDIX B

Audit of Contracts for Equipment and Supplies in Support of the Coronavirus Disease-2019
Pandemic, DODIG-2021-045, January 15, 2021
The DOD OIG determined that the DOD paid fair and reasonable prices on 19 of 23 contracts,
valued at $4.1 million, for the eight items reviewed, which included laboratory equipment,
medical supplies, and personal protective equipment. In addition, contracting personnel
evaluated price reasonableness and determined that prices for all 23 contracts were fair and
reasonable in accordance with DOD policy and the Federal Acquisition Regulations. However, the
DOD OIG identified items on four contracts for which the DOD did not pay fair and reasonable
prices. The DOD paid between $466,935 and $530,263 more than the manufacturer’s list
prices or other comparable prices on four contracts for urgently needed items. However,
contracting personnel had to purchase these items, which were drastically impacted by supply
shortages. Although the DOD paid more than the manufacturer’s list prices or other comparable
prices, and therefore was unable to spend these funds on other equipment and supplies,
contracting personnel were able to quickly procure the items to combat the pandemic and
ensure the health and safety of Service members, their families, and other frontline health care
workers.
Evaluation of Defense Logistics Agency Oversight of Contracts for Ventilators and Respirators
in Response to the COVID-19 Outbreak, DODIG-2021-042, December 23, 2020
The DOD OIG determined that the Defense Logistics Agency took proactive measures to
acquire ventilators by contacting six vendors already on contract in response to COVID-19. Due
to projected national shortages, the Defense Logistics Agency took the initiative to acquire
ventilators prior to receiving customer requests. As a result, the Defense Logistics Agency’s
actions reduced delivery delays, which could have resulted from a high demand for ventilators in
the fight against COVID-19.
Audit of Infectious Disease Medical Treatment Capabilities at Al Udeid Air Base, Qatar,
DODIG-2021-040, December 21, 2020
The DOD OIG determined that the 379th Expeditionary Medical Group had the capabilities to
treat patients infected with COVID-19 and isolate or quarantine suspected infected Service
members, civilians, and contractors. The 379th Expeditionary Medical Group developed
response plans, established procedures to screen Al Udeid Air Base personnel attempting
to enter medical treatment facilities, and initiated COVID-19 testing. Additionally, the 379th
Expeditionary Medical Group increased its on hand inventory of personal protective equipment
and acquired COVID-19 testing kits to detect infected Service members, civilians, and
contractors. As a result, the 379th Expeditionary Medical Group was able to quickly identify
COVID-19 patients, expedite restriction of movement measures, and conduct contact tracing to
prevent the spread of the virus throughout Al Udeid Air Base.

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APPENDIX B

Audit of the Disinfection of Department of Defense Facilities in Response to the Coronavirus
Disease-2019, Rpt. No. DODOIG-2021-036, December 18, 2020
The DOD OIG determined that for the 21 cases at eight DOD installations the DOD OIG reviewed
from April 1, 2020, through June 30, 2020, DOD and contractor personnel disinfected areas
occupied by individuals who tested positive for COVID-19 in accordance with the CDC guidance.
As a result, DOD personnel reduced the risk of exposure to COVID-19 and protected DOD
personnel from the spread of COVID-19 in DOD workspaces.
Audit of DOD Implementation of Section 3610 Authorized by the Coronavirus Aid, Relief, and
Economic Security Act, Rpt. No. DODIG-2021-031, December 9, 2020
The DOD OIG determined that in general, DOD contracting officers complied with the Office of
Management and Budget (OMB) and DOD guidance to support rational decisions that were in
the best interest of the Government when approving requests related to section 3610 of the
CARES Act. Section 3610 of the Act authorized agencies to reimburse contractors for any paid
leave, including sick leave, they provide to keep their employees or subcontractor employees
in a “ready state.” This includes protecting the life and safety of Government and contractor
personnel. However, the DOD faced some challenges implementing section 3610 that extended
beyond the audit sample, such as contracting officers having to rely on the contractor’s selfcertification of the use of other COVID-19 relief measures, tracking and identifying section 3610
in DOD contracts, and the lack of a specific appropriation for section 3610.
Evaluation of the U.S. European Command’s Response to Coronavirus Disease-2019,
DODIG-2021-002, October 8, 2020 (CLASSIFIED)
The DOD OIG determined how U.S. European Command and its component commands executed
pandemic response plans and identified both the challenges they encountered in implementing
the response plans and the impact to operations resulting from COVID-19. The results of this
evaluation are classified.
U.S. DEPARTMENT OF EDUCATION OIG

Higher Education Emergency Relief Fund Reporting Requirements, I20DC0013, February 26,
2021
The CARES Act provides $31 billion for an Education Stabilization Fund to prevent, prepare for,
and respond to COVID-19, domestically or internationally, including $17 billion for State and
local agencies and $14 billion for the Higher Education Emergency Relief Fund. The objective
of the Department of Education OIG’s inspection was to determine (1) whether selected
institutions receiving funds under the Institutional Portion of the Higher Education Emergency
Relief Fund met public reporting requirements and (2) the reported usage of the Institutional
Portion of the Higher Education Emergency Relief Fund by selected institutions. They focused
on the first quarterly report, due October 30, 2020, covering the period from the date of the first
the Higher Education Emergency Relief Fund grant award through September 30, 2020.

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APPENDIX B

Assessment of the Department’s Reconstitution Plans Following COVID-19, S20DC0008,
December 15, 2020
The objective of the Department of Education OIG’s inspection was to assess the Department
of Education’s plans and procedures for returning employees to the federal office in the wake
of the coronavirus pandemic, including what existing guidance the Department of Education
considered when developing its plans and procedures. The Department of Education OIG
found that the Department of Education generally incorporated available guidance, which
was intended to provide for a safe and gradual return to federal offices, in its Workplace
Reconstitution Transition Plan. However, we noted that the Department of Education’s
Workplace Reconstitution Transition Plan does not address anti-retaliation as recommended
in Occupational Safety and Health Administration guidance. In addition, the Department of
Education OIG found that the Department of Education did not periodically reassess and
update self-screening questions as necessary in its Workplace Reconstitution Transition Plan as
suggested by the OMB.
Recommendations: 2
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (HHS) OIG

Hospitals Reported That the COVID-19 Pandemic Has Significantly Strained Health Care
Delivery, EI-09-21-00140, March 23, 2021
This review provides a national snapshot, from the perspective of front-line hospital
administrators, on how responding to the COVID-19 pandemic has affected their capacity to care
for patients, staff, and communities. This is not a review of the HHS response to the COVID-19
pandemic. HHS OIG conducted their first pulse survey of challenges that hospitals reported
facing in response to COVID-19 during the early weeks of the pandemic (March 23-27, 2020).
This snapshot from 2021 provides HHS and other decision makers with updated information on
hospital perspectives. Hospital administrators described difficulty balancing the complex and
resource-intensive care needed for COVID-19 patients with efforts to resume routine hospital
care. Hospitals reported a range of strategies they have used to address their challenges and
identified areas in which further government support could help as they continue responding to
the pandemic.
Opioid Use in Medicare Part D During the Onset of the COVID-19 Pandemic, OEI-02-20-00400,
February 2, 2021
It is critical to monitor the use of opioids in Medicare Part D, as COVID-19 presents new
dangers for beneficiaries taking these drugs. As the pandemic took hold, about 5,000 Medicare
beneficiaries per month suffered an opioid overdose. Almost a quarter of a million beneficiaries
received high amounts of opioids in the first eight months of 2020. At the same time, the
number of beneficiaries receiving drugs for treatment of opioid use disorder increased slightly.
Continued vigilance is needed as the country grapples with the COVID-19 pandemic and opioid
crisis.

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APPENDIX B

Onsite Surveys of Nursing Homes During the COVID-19 Pandemic: March 23-May 30, 2020,
OEI-01-20-00430, December 17, 2020
HHS OIG did this review to determine the number and results of onsite State surveys of nursing
homes during the COVID-19 pandemic. Nursing home residents are particularly vulnerable to
infectious diseases such as COVID-19, and infection control has been a persistent problem for
most nursing homes. As of November 8, 2020, more than 67,000 nursing home residents had
died of COVID-19-related illnesses, which represented almost 30% of all COVID-19 deaths in
the United States at that time. Onsite State surveys assess the quality of services in nursing
homes, a critical function for protecting residents. The Centers for Medicare & Medicaid
Services changed survey practices in response to the pandemic. These changes—together with
nursing home residents’ high-risk status and the importance of the State surveys—warrant close
examination to assess the sufficiency of this oversight.
Recommendations: 3
Opioid Treatment Programs Reported Challenges Encountered During the COVID-19 Pandemic
and Actions Taken to Address Them, A-09-20-01001, November 18, 2020
HHS OIG did this review to determine the impact COVID-19 has had on opioid treatment
programs, since individuals with an opioid use disorder may be at a higher risk for infection
from COVID-19. HHS OIG identified a variety of challenges opioid treatment programs have
encountered and actions taken to address those challenges during the COVID-19 pandemic.
Opioid treatment programs reported challenges related to: (1) maintaining pre-pandemic
service levels; (2) managing impacts on facility operations; (3) implementing and using
telehealth; (4) obtaining treatment medications, personal protective equipment, and cleaning
supplies; (5) maintaining patient participation in opioid treatment program activities dealing
with limitations posed by existing Federal guidance; (7) providing take-home doses to patients;
and (8) implementing governmental guidance. Opioid treatment programs reported actions
taken, including: (1) encouraging or requiring various personal safety measures for patients and
staff, (2) implementing or expanding the use of telehealth to continue providing services, (3)
increasing the number of take-home doses to reduce the number of patients visiting facilities,
(4) making physical changes to facilities and increasing staffing flexibilities, and (5) ensuring
that patients received treatment medications.
Office of Refugee Resettlement Ensured That Selected Care Providers Were Prepared to
Respond to the COVID-19 Pandemic, A-04-20-02031, November 6, 2020
HHS OIG did this audit to provide a snapshot of communicable disease preparedness and
response capabilities at selected Administration for Children and Families, Office of Refugee
Resettlement, Unaccompanied Alien Children care provider facilities. It is critical to monitor
efforts to protect children who arrive in the United States unaccompanied from communicable
disease such as COVID-19. HHS OIG determined that the Office of Refugee Resettlement
ensured that selected care provider facilities followed Office of Refugee Resettlement

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requirements in preparing and responding to COVID-19. The selected care provider facilities
reviewed were generally prepared to respond to COVID-19 because they had policies and
procedures, the capability to quarantine COVID-19 cases, encouraged telehealth visits, and had
adequate personal protective equipment.
U.S. DEPARTMENT OF HOMELAND SECURITY (DHS) OIG

Violations of Detention Standards Amidst COVID-19 Outbreak at La Palma Correctional Center
in Eloy, AZ, OIG-21-30, March 30, 2021
DHS OIG identified violations of U.S. Immigration and Customs Enforcement detention standards
that threatened the health, safety, and rights of detainees. La Palma Correctional Center
complied with the U.S. Immigration and Customs Enforcement detention standard regarding
classification, but detainee reports and grievances allege an environment of mistreatment and
verbal abuse, including in response to peaceful detainee protests of the facility’s handling of
the pandemic. In addressing COVID-19, La Palma Correctional Center did not enforce the U.S.
Immigration and Customs Enforcement’s precautions including facial coverings and social
distancing, which may have contributed to the widespread COVID-19 outbreak at the facility. In
addition, La Palma Correctional Center did not meet standards for medical care, segregation,
grievances, or detainee communication. DHS OIG also found that the medical unit was critically
understaffed, took an average of 3.35 days to respond to detainee sick call requests. Further,
DHS OIG found the facility was not consistently providing required care for detainees in
segregation and did not consistently record medication administration and daily medical visits
for segregated detainees. DHS OIG’s grievance review revealed that La Palma Correctional
Center did not give timely responses to most detainee grievances and, in some cases, did not
respond at all. Finally, DHS OIG found deficiencies in staff-detainee communication practices.
Recommendations: 8
Ineffective Implementation of Corrective Actions Diminishes DHS’ Oversight of Its Pandemic
Planning, OIG-21-14, December 23, 2020
DHS OIG issued a series of three reports between August 2014 and October 2016 examining
DHS’s pandemic activities, including 28 recommendations to improve the efficiency and
effectiveness of DHS planning and response activities. DHS OIG conducted this verification
review to determine the adequacy and effectiveness of DHS’ corrective actions and focused
its review on 11 of 28 key recommendations that dealt with DHS-wide pandemic planning and
response activities. DHS OIG determined that DHS provided them with adequate documentation
of its initial plans and actions to address the recommendations to improve the DHS’ pandemic
planning and response. However, DHS did not effectively implement corrective actions to
address three recommendations to provide the operational efficiencies and controls needed
in the current pandemic. Specifically, DHS did not ensure the office it designated to manage
and account for pandemic personal protective equipment provided adequate management

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oversight; did not ensure components’ compliance with the Integrated Logistics Support Plan;
and did not designate an office to ensure continued oversight, review, and approval of DHS’ and
its components’ pandemic plans.
Recommendations: 3
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD) OIG

HUD and its CDBG-DR grantees have experienced challenges related to the COVID-19
Pandemic, 2021-GA-0801, March 23, 2021
HUD OIG completed a survey of the impact of the COVID-19 pandemic on HUD’s Community
Development Block Grant Disaster Recovery grantees. Their objective was to determine the
challenges that HUD and its Community Development Block Grant Disaster Recovery grantees
are experiencing related to the COVID-19 pandemic and to help inform the Office of Community
Planning and Development and Congress on the issues faced in responding to the pandemic.
HUD’s Community Development Block Grant Disaster Recovery grantees across the country
reported facing similar challenges and experiences related to the COVID-19 pandemic. The
most significant challenges faced during the pandemic and reported by grantees were systemstechnology and communications. HUD OIG determined that there were eight recurring themes
faced by Community Development Block Grant Disaster Recovery grantees and HUD officials
during the COVID-19 pandemic.
Key Considerations From Prior Audits of the Single Family Default Monitoring System and the
Partial Claim Loss Mitigation Option, 2021-KC-0801, March 12, 2021
HUD OIG prepared this memorandum to provide the Office of Housing at HUD with key
considerations from prior audits of the HUD Single Family Default Monitoring System and the
partial claim loss mitigation option. These audits identified HUD’s lack of effective controls to
ensure that lenders reported default information accurately and in a timely manner, lenders
promptly filed and reported partial claims, and partial claims fully reinstated delinquent
loans. Prior audits also identified that the current design of partial claims results in an inferior
lien position on the securing property during a foreclosure sale. HUD should address these
situations now to ensure program integrity and minimize the risk of financial loss during the
COVID-19 national emergency.
Interim Audit Memorandum – The HUD Single Family Insurance Operations Division Should
Take Additional Action to Inform Homeowners of Changes to Its FHA Refund Process Resulting
From the COVID-19 Pandemic, 2021-LA-0802, December 2, 2020
HUD OIG audited the HUD response to COVID-19 to determine if it appropriately, effectively, and
efficiently tracked, monitored, and issued Federal Housing Administration (FHA) refunds owed to
homeowners with terminated loans. During the field work, the COVID-19 pandemic began and as
a result, HUD OIG developed a second, more urgent audit objective to determine how COVID-19
has affected policies, procedures, and distribution of Federal Housing Administration refunds

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and whether HUD’s response was appropriate. They determined that COVID-19 generally did
not affect the Single Family Insurance Operations Division’s Federal Housing Administration
refund policies and procedures; however, the Single Family Insurance Operations Division
did not fully notify homeowners of operational changes to its physical mail procedures, which
potentially impacted its distribution of refunds. HUD OIG issued this interim report to ensure
HUD was made aware of the issues identified during its review and could act in a timely manner
to address them.
Recommendations: 3
Drawdown Levels for the Initial Round of CARES Act Emergency Solutions Grants Were
Minimal, 2021-LA-0801, November 16, 2020
HUD OIG conducted this limited review to identify HUD’s CARES Act drawdown levels for
the initial round of Emergency Solutions Grants funding. In addition, HUD OIG researched
information published by grantees on how they have used and will use their funds. Their
objective was to highlight the grantees’ (1) drawdown levels for the initial round of Emergency
Solutions Grants CARES Act funding and (2) published information on how the funds have and
will be used. The review determined that as of July 1, 2020, the Emergency Solutions Grants
CARES Act drawdown levels for the initial round of funding of $1 billion had been minimal. In
addition, a majority of grantees in HUD OIG’s sample had not elected to waive their citizen
participation plans or indicated whether they would use their consultation waiver, and many had
not published their planned uses of the funds.
Opportunities Exist to Improve HUD’s Communication to Renters About Eviction Protections,
2021-NY-0801, October 13, 2020
As part of the HUD OIG’s effort to provide oversight of HUD’s relief efforts provided by the CARES
Act, they reviewed HUD’s communication to renters regarding the eviction moratorium found in
Section 4024. The objective of their review was to highlight the progress HUD has made and
identify areas for improvement. HUD OIG found that HUD provided critical information to many
of these renters through its website and published guidance. However, they identified several
aspects of HUD’s communication to renters on its website and published guidance that could
be strengthened. Further, HUD OIG identified areas of the joint website that could be improved.
While the Section 4024 eviction moratorium expired on July 24, 2020, it is still crucial that HUD
have clear, complete, and accessible guidance available to help renters at a time when their
health and financial stability may be at risk.

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U.S. DEPARTMENT OF THE INTERIOR (DOI) OIG

Where the Money? DOI Use of CARES Act Funds as of January 31, 2021, 2021-FIN-021, March
29, 2021
This report presents the DOI’s progress as of January 31, 2021, in spending CARES
Act appropriations. Specifically, the DOI’s expenditures as of January 31, 2021 totaled
$613,068,783, and its obligations total $676,758,983.
Apparent Misuse of and Lack of Internal Controls Over the Government Purchase Card
Program During the Coronavirus Pandemic, 20-0436, March 30, 2021
DOI OIG’s ongoing review of the use of CARES Act funds has identified a significant number
of transactions that appear to be impermissible split purchases and that reflect possible
misuse of DOI purchase cards. Previous investigative and audit reports from our office have
identified gaps in bureau oversight of the DOI’s Government Purchase Card Program. In its
management advisory, DOI OIG describes findings related to pandemic-related DOI purchase
card transactions, specifically (1) a number of transactions that appeared to be prohibited split
purchases and (2) ineffective or missing internal controls over purchase card use. Until effective
controls are implemented and enforced consistently throughout all bureaus and offices, the
DOI’s Government Purchase Card Program will continue to be at risk for improper purchases and
other noncompliance with applicable laws and regulations.
Recommendations: 3
Where’s the Money? DOI Use of CARES Act Funds as of December 31, 2020, 2021-FIN-014,
February 18, 2021
This report presents the DOI’s progress as of December 31, 2020, in spending CARES
Act appropriations. Specifically, the DOI’s expenditures as of December 31, 2020, totaled
$600,876,882, and its obligations totaled $668,075,114.
The Bureau of Indian Affairs’ Coronavirus Response at Indian Country Detention Facilities,
2020-WR-004, January 26, 2021
To address the spread of COVID-19 in Indian Country detention facilities, DOI OIG found that
the Office of Justice Services issued guidance and screening tools, provided funding for
deep cleaning, and provided personal protective equipment (PPE). Inmate overcrowding and
inadequate staffing levels are two longstanding challenges that continue to affect Indian
Country detention facilities, and they further increase the risk that inmates will contract
COVID-19. Facility officials told DOI OIG that they attempted to obtain COVID-19 tests, work with
Tribal governments to obtain early releases or home confinement, increase social distancing,
and screen inmates and staff within the unique constraints of each detention facility. Detention
facilities, including those in Indian Country, face significant challenges in overcoming COVID-19
outbreaks because inmates live, work, eat, and participate in activities in close proximity to each

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other. It is critical that Office of Justice Services and detention facility officials remain focused
on this issue and continue to monitor, communicate, and implement the latest guidance from
health professionals.
Where’s the Money? DOI Use of CARES Act Funds as of November 30, 2020, 2021-FIN-012,
January 14, 2021
This report presents the DOI’s progress as of November 30, 2020, in spending CARES
Act appropriations. Specifically, the DOI’s expenditures as of November 30, 2020 totaled
$582,466,112, and its obligations totaled $666,937,885.
Departmental Offices CARES Act Funding Snapshot, 2020-FIN-056, December 28, 2020
Under the CARES Act enacted on March 27, 2020, DOI received $909.7 million to prevent,
prepare for, and respond to the coronavirus pandemic. The Office of the Secretary received
$158.4 million of the DOI’s CARES Act funding and transferred funds to the U.S. Fish and
Wildlife Service, National Park Service, Bureau of Land Management, Office of Inspector
General, Bureau of Reclamation, and Office of Wildland Fire. As of November 30, 2020, 5.3% of
the funding for departmental offices had been obligated. As requirements change, bureaus and
offices are required to submit updated spend plans. All bureaus that received transferred CARES
Act funds informed us that they are complying with weekly reporting requirements. The Office of
the Secretary plans to use existing reporting mechanisms to minimize the administrative burden
on the bureaus and offices.
Where’s the Money? DOI Use of CARES Act Funds as of October 31, 2020, 2021-FIN-004,
December 15, 2020
This report presents the DOI’s progress as of October 31, 2020, in spending CARES
Act appropriations. Specifically, the DOI’s expenditures as of October 31, 2020, totaled
$566,168,083, and its obligations totaled $661,068,678.
Where’s the Money? DOI Use of CARES Act Funds as of September 30, 2020, 2020-FIN-072,
October 27, 2020
This report presents the DOI’s progress as of September 30, 2020, in spending CARES
Act appropriations. Specifically, the DOI’s expenditures as of September 30, 2020, totaled
$546,908,092, and its obligations totaled $658,490,397.
DOI OIG: Lessons Learned from Oversight of the Coastal Impact Assistance Program Grants.
2020-ER-057, October 19, 2020
In this report, DOI OIG presents lessons learned from and the risks identified in our earlier audit
and investigation work related to the Coastal Impact Assistance Program. DOI OIG particularly
highlighted its 2013 Coastal Impact Assistance Program audit report because, like the CARES

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Act, the Coastal Impact Assistance Program provided significant funding to recipients through
a series of grants that were primarily managed from afar. As of August 31, 2020, DOI has
obligated nearly $522 million of its CARES Act funding—in addition to more than $102 million
in CARES Act funding the DOI received from the Department of Education—using grants,
cooperative agreements, and direct payments. DOI OIG’s previous Coastal Impact Assistance
Program-related work demonstrated that grant awards can present substantial risks. Using
its earlier work to illustrate areas of particular risk, DOI OIG highlights factors as essential to
successful oversight of the DOI’s CARES Act funds.
U.S. DEPARTMENT OF JUSTICE (DOJ) OIG

Remote Inspection of Metropolitan Correctional Center, 21-053, March 23, 2021
In April 2020, Metropolitan Correctional Center Chicago experienced its first outbreak of
COVID-19. Factors that created challenges for controlling transmission of COVID-19 at
Metropolitan Correctional Center Chicago included being in an area with a high level of
community transmission, having a constant introduction of new inmates due to being a
detention center housing many arrestees and pretrial detainees, having a high-rise architecture
that includes open dormitory units, and not receiving enough rapid test kits to mass test
inmates before COVID-19 started circulating throughout the institution. Nonetheless,
Metropolitan Correctional Center Chicago complied with Federal Bureau of Prisons (BOP)
guidance for social distancing and medical isolation and quarantine. In addition, staff
constructed floor-to-ceiling plexiglass containment walls to separate the open dormitory units
from the surrounding housing units and to create sub-sections within the open units to separate
groups of inmates.
Review of the United States Marshals Service’s Response to the COVID-19 Pandemic, 21-034,
February 3, 2021
The DOJ OIG found that (1) the United States Marshals Service’s detention facility oversight plan
is inconsistent and does not ensure that all active facilities will be assessed for implementation
of the latest CDC guidance, (2) the U.S. Marshals Service does not provide the same scrutiny
of facilities operated by the U.S. Marshals Service’s state and local government partners under
Intergovernmental Agreements as U.S. Marshals Service contract facilities, and (3) the U.S.
Marshals Service practice of transporting prisoners without first testing to confirm that they are
COVID-19 free may lead to further infections. The OIG made six recommendations to the U.S.
Marshals Service, and the U.S. Marshals Service agreed with all of them.
Recommendations: 6
Remote Inspection of Federal Correctional Complex Butner, 21-031, January 28, 2021
Due to the open layout of several of Federal Correctional Complex (FCC) Butner’s facilities,
social distancing was a major challenge. The DOJ OIG also found that FCC Butner was not able
to quarantine all inmates meeting requirements for quarantine due to a shortage of space.

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Additionally, although FCC Butner took steps to limit staff movement among the facilities, it was
not able to fully restrict staff movement at three of its five facilities. The DOJ OIG also found that
staff was not changing N95 respirators when moving between units that had COVID-19 positive
inmates and those that had COVID-19 negative inmates, which may have increased the risk of
cross-contamination.
Remote Inspection of Federal Correctional Institution Milan, 21-032, January 28, 2021
In early April 2020, staff at Federal Correctional Institution Milan escorted symptomatic inmates
to the local hospital without wearing appropriate PPE. The lack of appropriate PPE potentially
increased the staff’s risk of contracting COVID-19 and bringing it back to the institution. Federal
Correctional Institution Milan promptly complied with the CDC’s April 3, 2020 guidance that face
coverings be worn in public settings; however, COVID-19 was already spreading throughout the
institution by that time. By early May, 75% of Federal Correctional Institution Milan’s medical
staff had COVID-19. According to an Federal Correctional Institution Milan official, the depletion
of medical staff was the most significant challenge to Federal Correctional Institution Milan’s
COVID-19 response.
Remote Inspection of Federal Correctional Complex Coleman, 21-026, January 13, 2021
At the onset of the pandemic, FCC Coleman had only 80% of its authorized medical staff. When
an inmate tested positive, the resulting 14-day quarantine significantly added to the medical
staff’s workload. Prior to April 2020 BOP and DOJ policies on face coverings, FCC Coleman
management denied staff the option to wear personally acquired face coverings. Additionally,
the DOJ OIG’s survey of FCC Coleman staff and Hotline complaints from inmates indicated that
staff and inmates perceived deficiencies in the availability of hand washing items. Finally, FCC
Coleman reviewed 919 inmates for home confinement placement and transferred 193 inmates
to home confinement or a Residential Reentry Center (RRC).
Remote Inspection of Federal Correctional Institution Terminal Island, 21-025, January 13,
2021
Federal Correctional Institution Terminal Island experienced challenges separating COVID-19
negative and positive inmates, enforcing social distancing in open dormitories, quarantining
inmates before expanding housing, and meeting BOP standards in one alternative housing area.
Additionally, five inmates who died after contracting COVID-19 were not tested until arriving at
the hospital and, in one instance, staff did not comply with BOP policy on notifying seriously ill
inmates’ families. Finally, the DOJ OIG’s survey of staff indicated that obtaining adequate staff
and inmate PPE were challenges.

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Survey on the Effects of COVID-19 on ATF, DEA, FBI, USAO, and USMS Investigative Operations,
21-024, January 5, 2021
To gain insight on the effects and impact of COVID-19 on law enforcement investigative
operations, the DOJ OIG surveyed law enforcement personnel within the DOJ during July and
early August of 2020. Specifically, DOJ OIG deployed an anonymous online survey to Special
Agents; Criminal Investigators; General Inspection, Investigation, Enforcement, and Compliance
personnel; and U.S. Marshals and Deputy U.S. Marshals. The DOJ OIG released an interactive
dashboard displaying the survey results, which include: (1) more than 64% of respondents
noted that COVID-19 had affected their ability to work cases, (2) 25% of respondents did
not agree that their agency provided adequate personal protective equipment, (3) 62% of
respondents reported always or often wearing a mask, but more than half noted federal/state
partners never or only sometimes wear masks, (4) a majority of respondents reported that they
took appropriate precautions while interacting with the public during the COVID-19 pandemic,
and (5) the majority of respondents indicated that protocols were in place to notify them of a
positive test for individuals they had either recently worked with or taken into custody.
Remote Inspection of Federal Medical Center Fort Worth, 21-012, December 15, 2020
The DOJ OIG found that the rapid growth of the outbreak at Federal Medical Center Fort Worth
during April and May 2020 necessitated a number of inmate transfers to local hospitals for
treatment, straining institution staffing resources. Creating adequate social distancing in
the institution’s open layout housing units was also a challenge. Steps that Federal Medical
Center Fort Worth officials took to address this included establishing temporary housing units
in tents and in the gymnasium and modifying existing units. Finally, the DOJ OIG found that
the availability of rapid testing allowed the institution to medically isolate a large number of
COVID-19 positive inmates.
Remote Inspection of the CORE Services Group, Inc.’s Brooklyn House Residential Reentry
Center, Brooklyn, New York, 21-006, November 19, 2020
The DOJ OIG found that Brooklyn House suspended most forms of inmate movement,
implemented social distancing, and reduced in-house populations. However, in the absence of
BOP requirements on the use of PPE in general RRC settings, Brooklyn House did not enforce
universal use of PPE, such as masks and gloves, for staff and inmates until late April 2020.
The RRC implemented screening requirements for both inmates and staff in March 2020 but
took a week to implement BOP screening directives and did not uniformly apply screening to all
inmates in its custody. Consistent with all RRC inspection work conducted by the DOJ OIG, we
found that access to COVID-19 tests was limited by the capacity of the surrounding community
and that systemic factors potentially heightened the risk of COVID-19 spread.

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Remote Inspection of the GEO Group, Inc.’s Toler House Residential Reentry Center, Newark,
New Jersey, 21-007, November 19, 2020
The DOJ OIG found that Toler House suspended most forms of inmate movement, implemented
social distancing, and reduced in-house populations. Officials generally adhered to BOP policies
and CDC guidelines; however, the GEO Group, which managed the RRC, did not implement
mandatory screening for all staff until a week after the BOP told RRCs to do so. In addition, the
facility’s reliance on inmates to self-report symptoms to staff did not align with BOP guidance
that called for daily screening of residents. Also, Toler House did not distribute face masks to all
of its residents until nearly three weeks after the CDC recommended their widespread use.
Remote Inspection of Federal Correctional Complexes Oakdale and Pollock, 21-003,
November 17, 2020
FCC Oakdale experienced a large-scale spread of COVID-19 within facilities with open layouts.
At FCC Pollock, which did not experience as significant an outbreak, most inmates are housed
in two-man cells. FCC Oakdale failed to promptly implement January 2020 inmate screening
guidance and February 2020 staff screening guidance, and, by the time FCC Oakdale expanded
screening to all staff, COVID-19 had already entered the institution. FCC Oakdale did not fully
limit inmate movement until after it identified its first COVID-19 positive inmate on March 21,
2020. FCC Pollock limited inmate movement beginning in early March. In mid- to late March,
some FCC Oakdale staff did not have proper PPE when in close contact with infected or
potentially infected inmates. In mid-May, after nearly 100 asymptomatic inmates tested positive,
FCC Oakdale failed to comply with isolation, quarantine, and PPE guidance. Some COVID-19
positive inmates were left in their housing units for up to six days without being isolated. Staff
were not advised that they would be interacting with COVID-19 positive inmates and were not
furnished proper PPE prior to the inmates’ isolation. Numerous staff absences at FCC Oakdale
resulted in some staff being mandated to work 16-hour shifts, and, in some instances, staff
volunteered to work as much as 40 continuous hours.
Interim Report II - Review of the Office of Justice Programs’ Administration of CARES Act
Funding, 21-004, November 17, 2020
The DOJ OIG found that, as of August 22, 2020, the Office of Justice Programs had awarded
99.7% of the $850 million received under the CARES Act, and that most recipient spending
reviewed appeared allowable under the terms and conditions of the grant award. However,
the DOJ OIG identified: (1) two instances in which policies and procedures for high risk grant
recipients were not adhered to, either by the recipient or by the Office of Justice Programs,
(2) one instance in which lobbying fees were paid to a not-for-profit entity, and (3) recipient
spending during the first full reporting period (ending June 30, 2020) represented only 9%
of the total amount available but that spending appeared to increase significantly as of early
September. The OIG did not make any recommendations to the Office of Justice Programs.

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Remote Inspection of Metropolitan Detention Center Brooklyn, 21-002, November 10, 2020
The DOJ OIG found that Metropolitan Detention Center Brooklyn followed BOP directives for
testing symptomatic inmates. Lack of universal testing due to limited testing supplies partially
accounted for a low overall number of reported cases. Additionally, self-contained, tiered
housing units with closed cells on separate floors mitigated cross-contamination. A shortage
of medical staff hindered screening inmates and staff, and Metropolitan Detention Center
Brooklyn struggled to meet the medical needs of non-COVID-19 inmates. Although Metropolitan
Detention Center Brooklyn complied with BOP directives on face coverings, in April and May
2020 some medical providers did not have sufficient PPE to evaluate and treat symptomatic
inmates. Metropolitan Detention Center Brooklyn staff survey respondents were far more likely
than BOP-wide respondents to report an immediate need for PPE, staff, or cleaning supplies.
Interactive Timeline of DOJ CARES Act Funding, October 8, 2020
To demonstrate the DOJ’s use of CARES Act funding, the DOJ OIG released an interactive
timeline that includes key milestones and significant events that have occurred since the onset
of the pandemic.
Interactive Dashboards Relating to COVID-19 in BOP Facilities, October 1, 2020
The DOJ OIG released a collection of interactive dashboards with data on COVID-19 case
trends, testing trends, and deaths due to COVID-19 in BOP-managed correctional facilities. The
dashboards include information on: active and recovered COVID-19 cases and deaths over time
for inmates and staff in the aggregate across all BOP-managed correctional facilities; the same
data by facility for all BOP-managed facilities; and COVID-19 testing trends in BOP facilities. The
dashboards present publicly available data obtained by the DOJ OIG from the BOP and the Johns
Hopkins University’s Center for Systems Science and Engineering.
U.S. DEPARTMENT OF LABOR (DOL) OIG

COVID-19: Increased Worksite Complaints and Reduced OSHA Inspections Leave U.S. Workers’
Safety at Increased Risk, 19-21-003-10-105, February 25, 2021
The Occupational Safety and Health Administration has taken a series of actions to address
its challenges and has issued guidance in response to the pandemic. However, increased
complaints, reduced inspections, and most inspections not being conducted onsite subject
employees to greater safety risk. Compared to a similar period in 2019, the Occupational
Safety and Health Administration received 15% more complaints in 2020 but performed 50%
fewer inspections. As a result, there is an increased risk that the Occupational Safety and
Health Administration is not providing the level of protection that workers need at various job
sites. While the Occupational Safety and Health Administration has issued several guidance
documents to enhance safety provisions during the pandemic, guidance is not enforceable like

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rules or standards would be, and the Occupational Safety and Health Administration has not
issued an emergency temporary standard during the pandemic for airborne infectious diseases
that may better protect employees’ health and safety at worksites.
Recommendations: 4
Significant Recommendations: 4
Alert Memo: The Employment and Training Administration (ETA) Needs to Ensure State
Workforce Agencies (SWA) Implement Effective Unemployment Insurance Program Fraud
Controls for High-Risk Areas, 19-21-002-03-315, February 22, 2021
DOL OIG identified more than $5.4 billion of potentially fraudulent unemployment insurance
benefits paid to individuals with social security numbers filed in multiple states, to individuals
with social security numbers of deceased persons and federal inmates, and to individuals with
social security numbers used to file for unemployment insurance claims with suspicious email
accounts. The Department needs to take immediate action and increase its efforts to ensure
state workforce agencies implement effective controls to mitigate fraud in these high-risk areas.
Recommendations: 2
Significant Recommendations: 2
COVID-19: States Cite Vulnerabilities in Detecting Fraud While Complying with the CARES Act
UI Program Self-Certification Requirement, 19-21-001-03-315, October 21, 2020
While States have processes in place for claimants to self-certify they meet eligibility
requirements for Pandemic Unemployment Assistance benefits, they still reported challenges
when implementing the program and detecting and deterring fraud. Ninety-eight percent of
respondents said their state faced challenges while implementing the Pandemic Unemployment
Assistance program. Specifically, States identified a lack of resources to address the
high volume of claims, untimely and unclear guidance from the Employment and Training
Administration, and incompatible legacy systems as top challenges. In addition, States reported
inherent vulnerability in the legislative self-certification process, systems issues, and inadequate
fraud screening tools.
U.S. DEPARTMENT OF STATE OIG

Information Report: Review of Department of State Preparations to Return Personnel to
Federal Offices During the Global Coronavirus Pandemic, AUD-MERO-21-22, March 16, 2021
On May 1, 2020, the Department of State announced its “Diplomacy Strong” framework, which
is a conditions-based, three-phased plan for returning personnel to the workplace based on
authoritative Federal guidelines. To determine whether domestic or overseas Department of
State facilities should move from one reopening phase to another, OIG found that Department
of State officials considered data specific to local conditions, such as health care availability,
COVID-19 case counts, testing data, and shelter-in-place orders. Specifically, the Department
of State’s Coronavirus Data Analytics Team collected data from internal and external sources,

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such as Johns Hopkins University, to inform reopening decisions. In addition to the framework,
Department of State bureaus issued augmenting guidance that incorporated other Federal
Government practices and recommendations. The Department of State OIG also found that
the Department of State executed the framework to implement suitable safety and welfare
considerations and precautions for personnel. Specifically, the Department of State assessed
need and obtained critical resources to protect medical personnel at Department of State
health units worldwide to safeguard personnel returning to worksites.
U.S. DEPARTMENT OF THE TREASURY (TREASURY) OIG

Interim Audit Update – Air Carrier and Contractor Certifications for Payroll Support Program,
OIG-21-025, March 31, 2021
Treasury OIG issued an interim report on its audit of certifications that passenger and cargo
air carriers and contractors submitted to Treasury for a Payroll Support Program payment. To
conduct its work, Treasury OIG selected a non-statistical sample of five passenger air carriers,
four cargo air carriers, and seven contractors for audit. Of the 16 air carriers and contractors
selected, as of the date of this interim report, Treasury OIG reviewed documentation to support
requested payroll support amounts for seven recipients (five air carriers, one cargo air carrier,
and one contractor). Based on audit work to date, Treasury OIG identified pervasive issues with
the calculation of payroll amounts reported to Treasury by non-241 passenger air carriers—
carriers that do not report financial data to the Department of Transportation—and contractors.
These payroll amounts impacted the accuracy of recipient award amounts. Treasury OIG
notified Treasury of these matters in December 2020, and according to management, Treasury
implemented a number of measures in its “Payroll Support Program Extension” application
process to identify and correct Payroll Support Program award amounts. When Treasury OIG
receives confirmation from Treasury that award amounts have been corrected, it will resume
work on its audit of non-241 passenger air carriers and contractor certifications.
Recommendations: 2
State of Rhode Island’s Uses of Coronavirus Relief Fund Payment, OIG-CA-21-08, February 11,
2021
Treasury OIG issued a letter to the State of Rhode Island officials regarding concerns raised with
the Governor’s reported intent to use Coronavirus Relief Fund (CRF) proceeds to cover budget
shortfalls, which is an ineligible use of CRF. Treasury OIG was advised by State officials that CRF
proceeds were not being withheld to cover budget shortfalls despite the Governor’s comments
during an interview with a local news station that the State had taken a cautious approach in
withholding funds in case they are needed to balance the budget. Treasury OIG reminded the
State that the use of CRF to cover revenue shortfalls remains an unallowable use of funds and
that the Consolidated Appropriations Act, 2021, did not change this requirement as anticipated
by the State. To the extent that CRF payments are used to cover revenue shortfalls, the Treasury
OIG will seek recoupment of those funds from the State of Rhode Island in accordance with the
CARES Act.

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State of Iowa’s Noncompliance with Uses of Coronavirus Relief Fund Requirements, OIGCA-21-011, December 14, 2021
Treasury OIG issued a letter to the State of Iowa officials based on concerns raised regarding
the State’s use of its CRF proceeds to make payments related to a portion of a $20.1 million
contract with Workday, Inc. (Workday), a computer system used for accounting and human
resources that is to replace the State’s legacy mainframe systems. While the new and modern
Workday system may provide additional functionalities through a cloud-based environment,
the timeline for achieving the new functionality is nearly two years away and the system
upgrades were contemplated well before the pandemic began. As such, the Workday system
is not available to meet the State’s urgent needs during the covered period [based on covered
period of March 1 through December 30, 2020, before extension through December 31,
2021, under the Consolidated Appropriations Act, 2021]. Treasury OIG concluded that funding
the Workday contract with the CRF was not a reasonable, allowable use of funds related to
address the COVID-19 health pandemic and required that amounts equal to payments issued
on the contract with Workday and any system implementation expenses related to contractor
assistance using CRF proceeds be returned to Iowa’s “Coronavirus Relief Fund” for eligible uses.
Furthermore, additional CRF proceeds should not be used to make payments on this contract. In
a written response, the State Governor authorized the return to Iowa’s “Coronavirus Relief Fund”
of all amounts that were initially allocated for payments on the Workday contract, including any
system implementation expenses related to contractor assistance.
U.S. DEPARTMENT OF VETERANS AFFAIRS (VA) OIG

Comprehensive Health Care Inspection of Facilities’ COVID-19 Pandemic Readiness and
Response in Veterans Integrated Service Networks 10 and 20, 21-01116-98, March 16, 2021
The VA OIG’s Comprehensive Health Care Inspection Program report provides a focused
evaluation of the Veterans Integrated Service Network 10 and 20 facilities’ COVID-19 pandemic
readiness and response. This evaluation focused on emergency preparedness; supplies,
equipment, and infrastructure; staffing; access to care; community living center patient care
and operations; and facility staff feedback. The VA OIG aggregated findings on COVID-19
preparedness and responsiveness from routine inspections to ensure prompt dissemination
of information given the quickly changing landscape as infection rates and demands on
facilities continually shift. This report provides data that illustrates the tremendous COVID-19related demands on VA health care services. It also describes leader and staff experiences,
assessments, shared sentiments, and best practices to help improve operations and clinical
care during public health crises.
Review of Veterans Health Administration’s Virtual Primary Care Response to the COVID-19
Pandemic, 20-02717-85, March 11, 2021
The VA OIG conducted a review to assess Veterans Health Administration’s (VHA) virtual primary
care response to the COVID-19 pandemic, as well as the use of virtual care by primary care
providers and their perceptions of VA Video Connect between February 7 and June 16, 2020.

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One strategy initiated by VHA, in accordance with the CDC recommendation to social distance,
included expanding the delivery of primary care via virtual care. In VHA, virtual care has had a
long-standing presence as a modality of care. Virtual care options during the pandemic included
video conferencing through VA Video Connect and third-party applications, such as Skype and
FaceTime, as well as telephone appointments. The VA OIG found face-to-face primary care
encounters decreased by 75% and virtual encounters increased, with contact by telephone
representing 81% of all primary care encounters during the review period. Additionally, primary
care providers reported via questionnaire that the VA Video Connect training and support were
lacking for veterans, as was technology equipment and internet connectivity.
Recommendations: 2
Potential Risks Associated with Expedited Hiring in Response to COVID-19, 20-00541-34,
March 11, 2021
This management advisory memo identifies potential risks associated with the VHA efforts to
expedite adding new staff to meet increased demand caused by the COVID-19 pandemic. The VA
OIG recognizes the tremendous pressure to quickly hire staff to meet unprecedented needs. To
achieve VHA’s goal of bringing all new employees on duty within three days of making a tentative
offer, VHA has modified or deferred tasks such as fingerprinting, background investigations, drug
testing, credentialing, and preplacement physicals. The potential risks identified by the VA OIG
may threaten VHA’s ability to safeguard veterans’ sensitive information and ensure its workforce
is suitable for serving patients at VA medical facilities. The VA OIG organized these potential
risks into three categories: (1) employees who do not have a completed fingerprint-based
criminal history check may gain access to sensitive information and controlled substances; (2)
delays in processing fingerprints add to a backlog of investigations; and (3) onboarding tasks
are deferred—such as drug testing and credentialing—that are not being centrally monitored to
ensure completion.
Reporting and Monitoring Personal Protective Equipment Inventory during the Pandemic, 2002959-62, February 24, 2021
The VA OIG received hotline allegations that VHA medical facilities could not acquire and
maintain enough PPE to keep pace with escalating needs. The VA OIG assessed how VHA
reported and monitored PPE supply levels during the pandemic. The review team also solicited
information about whether facilities ran out of PPE or experienced significant shortages. Without
reliable PPE inventory information, VHA cannot effectively assess demand, monitor stock levels,
or identify supply shortages that require prompt action. In interviews of 22 people involved in
logistics operations at 42 facilities, no one reported running out of PPE items. Some individuals
reported running low, but risks of outages were mitigated by shifting supplies among facilities or
acquiring additional PPE in time. Overall, the VA OIG found VHA took swift steps to work around
known limitations in its inventory management system by developing new processes and tools,

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to use near real-time information on PPE inventory to shift and order supplies, and to otherwise
ensure its facilities would not run out of PPE. The VA OIG found, however, that VHA could improve
the accuracy and consistency of the PPE data for reporting and monitoring.
Recommendations: 2
Medication Delivery Delays Prior to and During the COVID-19 Pandemic at the Manila
Outpatient Clinic in Pasay City, Philippines, 20-02779-59, January 28, 2021
The VA OIG conducted an inspection to assess allegations related to delayed medication delivery
from the VA Manila Outpatient Clinic pharmacy in Pasay City, Philippines, prior to and during the
COVID-19 pandemic. The Philippine President declared a COVID-19 public health emergency
on March 8, 2020, and implemented a quarantine on March 16, 2020, that imposed travel
limitations. Four patients experienced medication delivery delays in March and April 2020
due to limited or nonexistent courier transport. The VA OIG substantiated pharmacists could
not dispense insulin to a patient as the VA Manila Outpatient Clinic pharmacy had no stock
after April 2020. Orders for perishable items were also cancelled due to unavailability of
flights to the Philippines. The VA OIG determined that none of these delays resulted in adverse
clinical outcomes and made two recommendations related to pharmacy stock shortages and
processing delays.
Recommendations: 2
Added Measures Could Reduce Veterans’ Risk of COVID-19 Exposure in Transitional Housing,
20-02774-26, December 18, 2020
The VA OIG reviewed the measures taken by the VHA’s Homeless Program Office, medical
facilities, and community service providers to mitigate COVID-19 risks in transitional housing
programs for veterans experiencing homelessness. The VA OIG found that while transitional
housing service providers successfully implemented four of six specific CDC COVID-19 risk
mitigation measures, the providers could have strengthened implementation of two others.
VHA and service provider staff said the Homeless Program Office allowed them the flexibility to
isolate vulnerable veterans, facilitate telehealth exams, and coordinate the provision of medical
care in the community. Some service providers and VA medical facilities also developed their
own best practices for reducing COVID-19 risks. As the pandemic continues, VHA and its service
providers will need to sustain their efforts and strengthen measures to minimize COVID-19
exposure among veterans experiencing or at risk for homelessness. Staff at all 14 facilities
assessed by the VA OIG made substantial progress on four measures: cleaning frequently with
disinfectant, screening veterans for symptoms, creating isolation site plans, and maintaining
adequate cleansing and sanitation supplies and personal protective equipment. However,
several facilities appeared to struggle with the remaining two measures: identifying high-risk
veterans and communicating suggested precautions and social distancing.
Recommendations: 4

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Review of Veterans Health Administration’s Emergency Department and Urgent Care Center
Operations During the COVID-19 Pandemic, 20-01106-40, December 17, 2020
The VA OIG conducted a review of the VHA’s response to anticipated demand and use of
emergency department and urgent care center services when faced with the possibility of an
influx of patients needing evaluation during the COVID-19 pandemic. Through a survey of 63
emergency department and interviews with urgent care center directors, the VA OIG learned
there was a decreased number of patient visits to the emergency departments (19.8% decline)
and to the urgent care centers (28.6% decline) for January to June 2020 when compared with
the same time frame in 2019. Several Emergency department and urgent care center directors
reported a loss of staff due to providers testing positive for the virus, transfers, resignations, or
retirements. COVID-19 testing was generally available at the selected facilities. Some directors
reported a lack of or need to ration certain items of personal protective equipment. Data related
to supplies, clinical treatment, COVID-19 epidemiology, and hospital utilization were deemed
critical and helpful for decision making. Virtually all respondents stated that they closely
monitored staff for signs of fatigue and burnout. Lessons learned included patient and provider
COVID-19 education, rethinking how emergency or urgent care can be delivered in a pandemic,
and redesigning the day-to-day operations of the workplace.
Enhanced Strategy Needed to Reduce Disability Exam Inventory Due to the Pandemic and
Errors Related to Canceled Exams, 20-02826-07, November 19, 2020
The VA OIG conducted this review to assess how the Veterans Benefits Administration scheduled
and conducted exams during the COVID-19 pandemic to limit veterans’ exposure, minimize
processing delays, and ensure claims were not prematurely denied due to missed or canceled
in-person exams. The VA OIG also evaluated the Veterans Benefits Administration’s strategy
for addressing the inventory of delayed disability exams. The Veterans Benefits Administration
responded decisively to the pandemic by shifting exams to contractors, modifying procedures,
and notifying veterans of their options. These included telehealth exams, reviews of acceptable
clinical evidence, or the opportunity to wait for an in-person exam with the assurance that no
final action would be taken until in-person exams could be completed. However, the Veterans
Benefits Administration and the VA OIG identified claims prematurely or improperly denied
based on canceled exams, contrary to issued guidance. In response, the Veterans Benefits
Administration clarified guidance and established additional controls such as establishing a
new program office focused on exam management operations and oversight. The VA OIG found
that while the exam inventory has increased (about 1.5 million exams needed as of July 31), the
percentage of errors decreased with clearer guidance. Still, the Veterans Benefits Administration
must further develop, implement, and test its strategy for reducing the growing inventory of
pending exams while handling incoming exam requests. The plan must incorporate lessons from
COVID-19 responses to ensure continuity of exam processing and to prepare for future national
emergencies.
Recommendations: 2

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Veterans Crisis Line Challenges, Contingency Plans, and Successes During the COVID-19
Pandemic, 20-02830-05, October 28, 2020
The VA OIG reviewed Veterans Crisis Line operations ranging from contingency planning to
quality metrics and lessons learned during the COVID-19 pandemic. The Veterans Crisis Line
staff had historically worked from communal call centers with shared space and equipment, a
model that posed a safety risk to staff during the pandemic. To continue operations, Veterans
Crisis Line’s primary challenge was to equip and transition nearly 800 employees to teleworkbased operations. The VA’s Office of Information and Technology prioritized Veterans Crisis
Line’s equipment needs and issued computers, monitors, and iPhones. The Veterans Crisis
Line employees were provided with training, guidance, and resources related to telework and
new Veterans Crisis Line processes. Veterans Crisis Line leaders implemented precautionary
measures to reduce staff’s risk of exposure in the call centers during the transition to telework.
Despite these efforts, some surveyed employees felt some measures were inadequate to ensure
safety. The Veterans Crisis Line continued to meet performance targets for key indicators.
Veterans Crisis Line leaders reported that, in the future, the Veterans Crisis Line could benefit
from a broader technology and equipment plan, its own information technology staff, and
managing its own contracts; better succession planning with overlap for key positions; and
maintaining an inventory of items such as headsets, keyboards, and cell phones.
U.S. ENVIRONMENTAL PROTECTION AGENCY OIG

EPA’s Initial Plans for Returning to the Office Incorporate CDC Guidance but Differ by Location,
21-E-0030, November 30, 2020
All 13 locations the Environmental Protection Agency OIG reviewed developed reopening
plans to protect the health and safety of their returning workforces. These reopening plans
incorporated the elements outlined in the CDC’s Interim Guidance, but how they implemented
the following health and safety measures outlined in the CDC’s Interim Guidance differs
substantially in many respects: face coverings; social distancing; ventilation systems; cleaning
and disinfecting; interaction with visitors and non-Environmental Protection Agency employees;
and public transportation.
Recommendations: 1
CSB Discontinued Information Recovery Testing and Off-Site Backup Storage During the
Coronavirus Pandemic, 21-E-0016, November 18, 2020
The SB & Company found that the U.S. Chemical Safety and Hazard Investigation Board did
not perform disaster recovery testing on major information systems during FY 2020 and did
not store copies of backup media at an off-site location. The National Institute of Standards
and Technology’s guidance indicates that contingency plans should be tested to determine
the effectiveness and readiness of the plans, that the test results should be reviewed, and
that necessary corrective actions should be taken. The guidance also specifies that system
backups should be stored securely at an off-site location. The U.S. Chemical Safety and Hazard

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Investigation Board indicated that the coronavirus pandemic impeded its disaster recovery
testing and exercises, as well as its ability to move backup media to an off-site location. As
a result, in the event of a disaster or isolated incident, the U.S. Chemical Safety and Hazard
Investigation Board may not be readily able to recover its systems’ operations.
Recommendations: 2
U.S. GOVERNMENT PUBLISHING OFFICE OIG

GPO COVID-19 and Telework Survey Report, 21-01, October 9, 2020
The Government Publishing Office OIG conducted surveys of the Government Publishing Office’s
COVID-19 response and maximum telework status. The report contains their analysis and
considerations for Government Publishing Office Leadership and also contains the raw survey
results as an attachment.
U.S. GENERAL SERVICES ADMINISTRATION OIG

Alert Memorandum: GSA Is Impeding Oversight of Its COVID-19 Activities, A201018-4, January
15, 2021
In performing oversight of the General Services Administration’s COVID-19 activities, the
General Services Administration OIG initiated two projects: the Monitoring of the General
Services Administration Activities in Response to the COVID-19 and the Audit of the Public
Building Service’s COVID-19 Communication and Cleaning Procedures. In response to this
oversight, the General Services Administration established a new centralized review and
approval process for responses to all audit team inquiries. This process has compromised the
integrity of information provided by General Services Administration personnel and has delayed
and limited the audit team’s access to requested information. As a result, oversight of the
General Services Administration’s response to this important public health and safety issue has
been impeded.
U.S. LEGAL SERVICES CORPORATION OIG

Challenges Facing the Legal Services Corporation in Monitoring the COVID-19 Response Grant,
March 2, 2021
The Legal Services Corporation has announced its implementation of monitoring processes
and techniques over the CARES Act funds. The Legal Services Corporation should continue
monitoring reports with the GrantEase system, employing logic-checking systems to identify a
duplicate or illogical submission before accepting the data, and communicating with grantee
management or requirements, including providing information and assistance as the grantees
continue to expend the CARES Act funds.

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U.S. NATIONAL AERONAUTICS AND SPACE ADMINISTRATION OIG

COVID-19 Impacts on NASA’s Major Programs and Projects, IG-21-016, March 31, 2021
This memorandum presents a snapshot of the reported estimated impacts to 30 of the Agency’s
major programs and projects (defined as those with life-cycle costs of at least $250 million) at
the end of fiscal year 2020. These major programs and projects accounted for approximately
$1.6 billion of the estimated $3 billion total COVID impact reported by the National Aeronautics
and Space Administration. To quantify the impacts to these programs and projects, the OIG
reviewed (1) estimated COVID-19 related costs; (2) estimated COVID-19 related project life-cycle
delays; and (3) COVID-19’s impact on the National Aeronautics and Space Administration’s
domestic and international program and project partners. The OIG did not evaluate the Agency’s
compliance with congressional reporting requirements regarding cost growth and schedule
delays.
U.S. NATIONAL RECONNAISSANCE OFFICE OIG

Final Report: Evaluation of the National Reconnaissance Office’s Implementation of Section
3610 Authorized by the Coronavirus Aid, Relief, and Economic Security Act, 2020-004S,
January 4, 2021 (CLASSIFIED)
The National Reconnaissance Office OIG is conducting an evaluation of the National
Reconnaissance Office’s implementation of section 3610 authorized by the CARES Act. The
objectives are to evaluate the National Reconnaissance Office’s implementation of section 3610
authorized by the CARES Act and to identify preliminary impacts to the National Reconnaissance
Office mission.
Final Report: Evaluation of the National Reconnaissance Office’s COVID-19 Pandemic
Response, 2020-003S, October 13, 2020
The National Reconnaissance Office OIG conducted this evaluation to identify any best practices
implemented or challenges encountered by National Reconnaissance Office Headquarters
and selected field sites in responding to the pandemic. Areas of evaluation contained in this
report include mission sustainment, policy, leadership, facilities and logistics, health and safety,
communications, and human resources. This report is fundamentally informational and contains
perspectives and opinions of the National Reconnaissance Office’s leadership and workforce.
NATIONAL SCIENCE FOUNDATION OIG

Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of
Kentucky Research Foundation, 21-1-006, March 31, 2021
The report highlights that there were no exceptions identified with the University of Kentucky
Research Foundation’s use of the administrative flexibilities granted through the National
Science Foundation’s implementation of Office of Management and Budget’s COVID-19
guidance. However, the report identified concerns about the University of Kentucky Research

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Foundation’s compliance with certain Federal and National Science Foundation regulations,
and National Science Foundation award terms and conditions not related to the COVID-19
flexibilities. The auditors questioned $33,151 of costs claimed by the University of Kentucky
Research Foundation during the audit period. Specifically, the auditors identified $33,151 in
unallowable materials and supplies expenses.
Recommendations: 2
Significant Recommendations: 2 of 2
Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of Alaska
Fairbanks, 21-1-005, March 31, 2021
The report highlights that there were no exceptions identified with the University of Alaska
Fairbanks’ use of the administrative flexibilities granted through National Science Foundation’s
implementation of the OMB COVID-19 guidance. However, the report identified concerns about
the University of Alaska Fairbanks’s compliance with certain Federal and National Science
Foundation regulations, National Science Foundation award terms and conditions, and
University of Alaska Fairbanks policies not related to the COVID-19 flexibilities. The auditors
questioned $28,606 of costs claimed by the University of Alaska Fairbanks during the audit
period. Specifically, the auditors identified $14,964 in credits not appropriately returned,
$10,704 in inappropriately applied indirect costs, and $2,938 in unallowable expenses. The
auditors also identified one compliance related finding for which there were no questioned
costs: University of Alaska Fairbanks’ incorrect application of proposed indirect cost rates.
Recommendations: 10
Significant Recommendations: 10 of 10
U.S. OFFICE OF PERSONNEL MANAGEMENT OIG

Downward Trends in FEHBP Members’ Use of Preventive Care Services Caused by the
COVID-19 Pandemic, IK-99-00-20-046, February 3, 2021
In this Data Brief, the OMB OIG presents concerns with downward trends related to preventive
care services utilized by a selected section of Federal Employees Health Benefits Program
participants during the COVID-19 pandemic. Specifically, this brief focuses on claims incurred
and paid during the period of January through August 2020 and compares this data to the same
time period in 2019.
Recommendations: 3
PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE (PRAC)

Update: Top Challenges in Pandemic Relief and Response, PRAC-2021-02, February 3, 2021
Since the beginning of the COVID-19 pandemic, the federal government has appropriated
over $3.5 trillion to address the public health and economic crises. Given the changing nature
of the pandemic and the federal government’s response, the PRAC re-visited its original top

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management challenges to ensure that it provided timely information to Congress and the new
Administration about the response efforts. The following four challenges have been added:
Preventing and Detecting Fraud against Government Programs; Informing and Protecting the
Public from Pandemic-Related Fraud; Data Transparency and Completeness; and Federal
Workforce Safety.
Federal COVID-19 Testing Report: Data Insights from Six Federal Health Care Programs, PRAC2021-01, January 14, 2021
This report examines COVID-19 testing efforts for six federal health care programs during the
first seven months following the declaration of a public health emergency in the United States.
Published by the PRAC Health Care Subgroup, the report takes a detailed look at testing data
in each of the programs that, when combined, provide benefits or care for about 64 million
individuals. This report is intended to help policymakers as they continue to develop and refine
their testing efforts related to testing accessibility and availability for at-risk populations, cost
effectiveness, and sufficiency of data available to inform testing efforts.
MITRE Report: Transparency in Pandemic-Related Federal Spending: Report of Alignment and
Gaps, November 19, 2020
This work found that the existing publicly available data meets a substantial portion of the
CARES Act transparency requirements for the PRAC. However, the study identified 16 key gaps
in the data sources themselves that could impair the PRAC’s ability to provide the public with
timely data and information on federal pandemic spending. The report outlines 13 corrective
actions that Congress, the OMB, federal agencies, and others can take to lessen these gaps
ranging from relatively minor changes to more complex corrective actions that may require
policy changes, legislation, or IT system changes.
RAILROAD RETIREMENT BOARD OIG

Management Information Report: Interim Review of Railroad Retirement Board CARES Act
Benefit Payments During the Pandemic, 21-04, March 26, 2021
The CARES Act boosted unemployment and sickness benefits for railroad workers impacted by
the pandemic. CARES Act benefits were made in three phases. For each phase, the Railroad
Retirement Board had made the following payments through December 2020: over $13 million
for phase I; over $135 million for phase II; and over $7 million for phase III. Railroad Retirement
Board management has not addressed their responsibilities to increase efforts to identify
potential fraud for CARES Act benefit payments and the need to send fraud referrals to the
Office of the Inspector General in a timely manner. In addition, the Railroad Retirement Board is
not set up to collect recoveries involving CARES Act benefit payments.
Recommendations: 2

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U.S. SMALL BUSINESS ADMINISTRATION (SBA) OIG

Evaluation of SBA’s Award Procedures for the CARES Act Entrepreneurial Development
Cooperative Agreements, 21-11, March 30, 2021
This report found that SBA awarded the CARES Act entrepreneurial development cooperative
agreements and grants in accordance with applicable federal laws, regulations, and guidance.
SBA OIG found program officials established performance goals and identified performance
indicators. SBA OIG recommended that SBA enforce standard operating procedures requiring
defined performance goals and include performance targets in all future Small Business
Development Centers and Women’s Business Centers cooperative agreements and grants. It
also recommended that SBA collect and analyze the CARES Act entrepreneurial development
cooperative agreement recipient’s performance results and establish a goal-setting process for
technical assistance programs established for future disasters.
Recommendations: 2
Significant Recommendations: 2 of 2
Duplicate Loans Made Under the Paycheck Protection Program, 21-09, March 15, 2021
SBA OIG reviewed Payment Protection Program (PPP) regulations and the Paycheck Protection
Program and Health Care Enhancement Act, in addition to guidance published in SBA’s PPP
Interim Final Rules and PPP Frequently Asked Questions. SBA OIG determined SBA did not
always have sufficient controls in place to detect and prevent duplicate PPP loans. As a result,
lenders made more than one PPP loan disbursement to 4,260 borrowers with the same tax
identification number and borrowers with the same business name and address.
Recommendations: 4
Significant Recommendations: 4 of 4
Inspection of the SBA’s Implementation of the Paycheck Protection Program, 21-07, January
14, 2021
SBA’s initial response to implement the PPP quickly made billions of dollars of capital
available to millions of borrowers affected by the COVID-19 pandemic. SBA quickly released
loan origination program guidance for the majority of the program’s aspects and approved
approximately 3,800 financial institutions for participation in the program. However, SBA’s
efforts to hurry capital to businesses were at the expense of controls that could have reduced
the likelihood of ineligible or fraudulent businesses obtaining a PPP loan. As a result, there is
limited assurance that loans went to only eligible recipients.
Recommendations: 6
Significant Recommendations: 6 of 6

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

HOLDING
WRONGDOERS
ACCOUNTABLE

INSIGHTS THROUGH
OVERSIGHT
REPORTS

APPENDICES

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APPENDIX B

Management Alert Paycheck Protection Program Loan Recipients on the Department of
Treasury’s Do Not Pay List, 21-06, January 11, 2021
Because of fraud complaints received by SBA OIG, it collaborated with the Treasury’s Do Not
Pay Business Center, which identified high-risk transactions related to financial assistance
to small businesses for the COVID-19 pandemic. SBA OIG’s review of the Treasury’s analysis
showed approximately $3.6 billion in PPP loans to potentially ineligible recipients. Expedited
management action could reduce or prevent the potential for loss in terms of the risk of
improper payments to lenders for amounts ineligible for forgiveness as well as any fees. SBA
OIG communicated summary results to SBA management, who requested the Treasury’s results
and have systemically put a “hold” flag on loans identified by the Do No Pay team to ensure
the loan applications are properly reviewed before processing for forgiveness or any further
disbursements.
Recommendations: 3
Significant Recommendations: 3 or 3
Evaluation of CARES Act Debt Relief to 7(a) Borrowers, 21-03, December 1, 2020
SBA 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. Although SBA
OIG found that SBA accurately made payments on behalf of borrowers according to the data
reported by lenders, it also found that opportunities existed to improve payment controls to
ensure only eligible borrowers receive subsidy payments. SBA OIG identified issues with lender
reported information that increased the risk of either making payments to ineligible borrowers
or making excessive payments. It also found $43 million in subsidy payments went to borrowers
that may have been ineligible. Because of the urgency to issue the subsidy payments quickly,
SBA relied heavily on lenders self-certifying the loan status and payment amount with limited
verification procedures. Continuing to strengthen internal controls and oversight of the subsidy
payments will help ensure that SBA provides debt relief only to eligible borrowers.
Recommendations: 2
Significant Recommendations: 2 of 2
Inspection of Small Business Administration’s Initial Disaster Assistance Response to the
Coronavirus Pandemic, 21-02, October 28, 2020
SBA OIG found that SBA, in its effort to provide billions of dollars of capital to small businesses
quickly, “lowered the guardrails” or relaxed internal controls, which significantly increased the
risk of program fraud. The unprecedented demand for COVID-19 Economic Injury Disaster Loans
(EIDL) and the equally unprecedented challenges SBA had in responding to this pandemic
combined with lowered controls resulted in billions of dollars in potentially fraudulent loans
and loans to potentially ineligible businesses. Based on its analysis of SBA’s COVID-19 EIDL
data, as of July 31, 2020, SBA OIG found SBA approved $14.3 billion ($13.4 billion disbursed)
in COVID-19 EIDLs to accounts that differed from the original bank accounts listed on the

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

HOLDING
WRONGDOERS
ACCOUNTABLE

INSIGHTS THROUGH
OVERSIGHT
REPORTS

APPENDICES

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APPENDIX B

loan applications; $62.7 billion ($58.0 billion disbursed) in multiple (between 2 and 245)
COVID-19 EIDLs to applicants using the same internet protocol addresses, email addresses,
bank accounts, or businesses listed at the same addresses; and approximately $1.1 billion in
COVID-19 EIDLs and emergency advance grants to potentially ineligible businesses.
Recommendations: 10
Significant Recommendations: 10 of 10
SPECIAL INSPECTOR GENERAL FOR PANDEMIC RECOVERY

Special Inspector General for Pandemic Recovery | Quarterly Report to Congress, February 1,
2021
This quarterly report summarizes the Special Inspector General for Pandemic Recovery’s
accomplishments and activities during the fourth quarter of calendar year 2020. It identifies
the direct loans made by the Treasury to passenger air carriers and related businesses; cargo
air carriers; and businesses critical to maintaining national security, including the company,
loan amount, total disbursed, and end date. The report also provides information about
other investments made by the Treasury in the Federal Reserve’s various liquidity programs
established under Section 13(3) of the Federal Reserve Act. Additionally, there is a brief analysis
of “multiple-dipping,” where an entity obtains funding from two or more CARES Act programs.
U.S. POSTAL SERVICE (USPS) OIG

Impact of Pandemic on Postal Service Finances, 20-257-R21, March 29, 2021
From March through September 2020, the USPS separated pandemic-related expenses from
daily operating expenses to determine the financial impact. These pandemic-related expenses
included supplies, services, transportation expenses, and sick and annual leave expenses,
among others. Some expenses, such as supplies and services, were directly tracked while
others, like transportation expenses, were estimated. The USPS subsequently filed and received
approval for partial CARES act funding the week of March 15, 2021. USPS OIG may conduct
future audit work around USPS requests for COVID-19 expense reimbursement.
Recommendations: 1
Service Performance of Election and Political Mail During the November 2020 General
Election, 20-318-R21, March 8, 2021
USPS OIG’s objective was to evaluate the USPS’s service performance of Election and Political
Mail during the November 2020 general election. They also evaluated the handling of mail for
the Georgia Senate runoff election held on January 5, 2021. USPS OIG found that the USPS
prioritized processing of Election Mail during the 2020 general election, significantly improving
timeliness over the 2018 mid-term election even with significantly increased volumes of Election
Mail in the mailstream. Although timeliness was slightly below goals, proper handling and timely
delivery of all Election Mail, especially ballots, was the number one priority of the USPS. Further,

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

HOLDING
WRONGDOERS
ACCOUNTABLE

INSIGHTS THROUGH
OVERSIGHT
REPORTS

APPENDICES

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APPENDIX B

while USPS OIG’s site visits did identify some delayed Election Mail and compliance issues,
the USPS took immediate corrective actions to address the identified issues. However, USPS
OIG did find opportunities for the USPS to increase the volume of ballots included in service
performance and improve its internal communication on Election Mail guidance and processes.
Recommendations: 5
Pandemic Volume and Revenue Projected Scenarios, 21-037-R21, February 10, 2020
The USPS develops a range of financial projections as part of its financial planning based
on future forecasts, current operations, and historical trends. The main projection the USPS
completes is the annual financial plan, which estimates revenue, volume, and expenses for each
fiscal year. The fiscal year 2020 plan was approved by the USPS Board of Governors in February
2020. On March 13, 2020, the President of the United States issued the national emergency
declaration concerning the COVID-19 pandemic. During the ongoing COVID-19 pandemic,
the USPS has provided essential services as part of the nation’s critical infrastructure by
continuously processing and delivering mail and packages. Quarantines, stay-at-home orders,
and travel restrictions have affected retail and commercial customers, suppliers, and mail
service providers, which ultimately created a shift in the volume of some USPS products. For
example, while First-Class Mail volumes declined greatly, package mail volume increased far
above expectations. USPS OIG’s objective was to evaluate the reasonableness of the USPS’s
projected financial scenarios as a result of the impact of the COVID-19 pandemic.
Recommendations: 2
Mail Service During the Early Stages of the COVID-19 Pandemic, 20-275-R21, January 4, 2021
During the COVID-19 pandemic, the USPS provided vital service, including the delivery of critical
items such as medications, stimulus payments, and Social Security checks. Further, the USPS is
the leading delivery service provider for online purchases. USPS OIG’s objective was to evaluate
mail service during the early stages of the COVID-19 pandemic.
Recommendations: 3
Employee Safety - Postal Service COVID-19 Response, 20-259-R21, November 20, 2020
To lead its pandemic response, the USPS created the COVID-19 Command Response Team at
headquarters to ensure the agency followed directives and guidance from the CDC. The USPS
implemented changes to slow the spread of the virus, manage and support affected employees,
and ensure that recovered employees returned to work safely. USPS OIG’s objective was to
assess the USPS’s response to the COVID-19 outbreak regarding the safety of its employees.
Recommendations: 4

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

HOLDING
WRONGDOERS
ACCOUNTABLE

INSIGHTS THROUGH
OVERSIGHT
REPORTS

APPENDICES

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APPENDIX B

TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION (TIGTA)

Interim report - IRS COVID-19 Response Timeline and Policies to Protect Employee Health and
Safety, 2021-16-020, March 23, 2021
Since reopening of Internal Revenue Service (IRS) facilities across the country for limited
operations on July 13, 2020, the number of IRS employees who reported testing positive for
COVID-19 had increased. As of February 28, 2021, 3,404 IRS employees reported having tested
positive for COVID-19. IRS data show that approximately 45% of these employees reported to an
IRS facility during the 14 days preceding a positive test result for COVID-19. As part of its efforts
to quickly inform and protect employees during the early stages of the COVID-19 pandemic, the
IRS made Federal guidance available to all employees, in addition to developing and issuing
its own internal guidance. These internal guidelines generally aligned with Federal guidelines
and best practices issued by the Office of Personnel Management, the CDC, the Government
Accountability Office, and other Federal authorities.
Interim Report – The IRS Leveraged Its Telework Program to Continue Operations During the
COVID-19 Pandemic, 2021-IE-R002, March 23, 2021
The COVID-19 pandemic began to have a significant impact on IRS operations in mid-March
2020 when the IRS began to close facilities. By March 28, 2020, the IRS placed nearly
35,000 employees on paid Weather and Safety Leave because they could not work in IRS
facilities or telework during some portion of the two-week period. Between April 2020 and
the end of September 2020, the IRS steadily increased telework participation. By September
26, 2020, almost 60,700 employees teleworked a portion of the week, while approximately
25,600 employees worked from an IRS facility for a portion of the week. For this same week,
approximately 6,700 employees reported time to Weather and Safety Leave. This report
presents the interim results of TIGTA’s evaluation to determine whether the IRS effectively used
its telework program to reduce the impact of the COVID-19 pandemic on IRS operations. A
subsequent report is planned for issuance later in Fiscal Year 2021.
Results of the 2020 Filing Season and Effects of COVID-19 on Tax Processing Operations,
2021-46-023, March 22, 2021
As of December 25, 2020, the IRS had more than 11.7 million paper-filed individual and
business returns that still needed to be processed. The backlog of returns, correspondence,
and other types of work resulting from the pandemic has and will continue to have a significant
impact on the associated taxpayers. For example, the unprocessed individual returns, as well
as the additional returns and correspondence in the Error Resolution, Rejects, Unpostables
functions and the Accounts Management inventory, include taxpayers who have yet to receive
their Tax Year 2019 tax refunds.

HIGHLIGHTS

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ACCOMPLISHMENTS

HOLDING
WRONGDOERS
ACCOUNTABLE

INSIGHTS THROUGH
OVERSIGHT
REPORTS

APPENDICES

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APPENDIX B

Interim Report – Taxpayer Advocate Service Actions to Assist Taxpayers in Response to the
Implementation of the Coronavirus Aid, Relief, and Economic Security Act, 2021-16-019,
March 4, 2021
The Taxpayer Advocate Service has taken numerous actions to assist taxpayers in response to
the enactment of the CARES Act. This includes identifying and addressing CARES Act issues
affecting large groups of taxpayers (Systemic Advocacy) and assisting individual taxpayers (Case
Advocacy), as well as taking other actions to educate and assist taxpayers during the pandemic.
Systems Processing Economic Impact Payments Performed Well and the Get My Payment
Application Security Vulnerabilities Are Being Remediated, 2021-26-006, December 28, 2020
Overall, the 16 IRS tax systems involved in delivering Economic Impact Payments to individuals
performed well. However, a coding issue in the software developed to process the payments
affected the Individual Master File’s performance. The IRS fully restored the system within
approximately 24 hours and the affected payments were processed the following business day.
Recommendations: 2

HIGHLIGHTS

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HOLDING
WRONGDOERS
ACCOUNTABLE

INSIGHTS THROUGH
OVERSIGHT
REPORTS

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Appendix C
Hotlines
Since inception, the Pandemic Response Accountability Committee received the majority
of its hotline complaints through its electronic complaint form located here: https://www.
pandemicoversight.gov/contact/about-hotline. The PRAC’s hotline provides an avenue for
concerned citizens to report potential fraud, waste, abuse, and mismanagement related to
the pandemic response, including the CARES Act and other related legislation.
During the reporting period, we received 210 hotline communications, of which 78 were filed
for information or not actionable. The remaining 132 were deemed potentially actionable for
fraud, waste, abuse, or mismanagement. From these, the PRAC forwarded 143 allegations to
13 different Offices of Inspectors General for review and appropriate action.

78

not
actionable

143

allegations

210 •------

hotlines

132 potential
actions

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REPORT FRAUD, WASTE, ABUSE, OR MISCONDUCT
To report allegations of fraud, waste, abuse, or misconduct regarding funds or programs
covered within the following Acts, please go to the PRAC website at PandemicOversight.gov.
CARES Act
Paycheck Protection Program and Health Care Enhancement Act
Families First Coronavirus Response Act
Coronavirus Preparedness and Response Supplemental Appropriations Act
Consolidated Appropriations Act, 2021

D

EM

IC RESP

O
N

SE

PA

N

American Rescue Plan Act of 2021

OU

IT

TE

E

ACC

NT

ABI

LIT Y CO

M

M

A Committee of the
Council of the Inspectors General
on Integrity and Efficiency

@COVID_Oversight

HIGHLIGHTS

BACKGROUND

ACCOMPLISHMENTS

HOLDING
WRONGDOERS
ACCOUNTABLE

INSIGHTS THROUGH
OVERSIGHT
REPORTS

APPENDICES