Linda Miller: PRAC Deputy Executive Director

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Profile: Liz Pancotti

Linda S. Miller was the number-two staff official of the Pandemic Response Accountability Committee from May 2020, the body set up to watch the roughly $4.6 trillion in COVID-19 relief.¹² By March 2022 she was back in private practice, telling a House subcommittee that pandemic unemployment fraud estimates ran from $87 billion to $400 billion and that the government needed a dedicated antifraud office.² In 2024 she co-founded an antifraud software company with the former president of Pondera Solutions, the Thomson Reuters unit that sold fraud screening to state unemployment agencies.³⁴

Before the pandemic

PRAC's announcement says she had over 15 years in fraud risk management, most recently as a principal at Grant Thornton LLP leading its Fraud Risk Management practice, and that she "served for 10 years at the Government Accountability Office (GAO), where she led teams of analysts in evaluating fraud, improper payments, and internal control in programs at various federal agencies."¹ At GAO she led the development of the Framework for Managing Fraud Risks in Federal Programs, GAO's guidance to federal managers on preventing fraud. She also helped draft the Fraud Reduction and Data Analytics Act of 2015 and served on the task force that produced the COSO Fraud Risk Management Guide.¹⁵ Her witness biography lists a BA in history and an MA in public policy from George Washington University.⁵

Pandemic oversight role

PRAC covered PPP, EIDL, unemployment insurance, provider relief and the rest of the relief spending. Miller served under Executive Director Robert Westbrooks, who is quoted welcoming her appointment; the committee was chaired by DOJ Inspector General Michael Horowitz, and its members included SBA Inspector General Hannibal Ware and Labor Inspector General Larry Turner.¹⁶

What she told Congress

By March 31, 2022 she had returned to Grant Thornton as a principal leading its Fraud & Financial Crimes practice, and testified in that capacity before the House Oversight Subcommittee on Government Operations.²⁷ Her figures, as she gave them:

Of $4.6 trillion from six COVID-19 relief laws, the government had obligated $4.2 trillion and spent $3.6 trillion by January 31, 2022.
For the roughly $900 billion in pandemic unemployment relief, "credible estimates range from $87 billion to $400 billion" stolen, citing an NBC News report; she called Pandemic Unemployment Assistance the program with the largest fraud losses.
California's Employment Development Department paid about $10.4 billion on claims it later found fraudulent, including $810 million in benefits in the names of 45,000 prison inmates.
PRAC reported in August 2021 that a key lesson was to validate self-reported information before paying, since SBA and the Labor Department both let applicants self-certify eligibility.²

Her recommendation was "a dedicated antifraud office with requisite authority," modeled on one the United Kingdom set up in 2018.² She testified again before House Small Business (September 27, 2023), House Oversight (June 5, 2025) and the Ways and Means oversight subcommittee (March 5, 2026).⁵³⁸

Since 2023

Her witness biographies record the sequence. She founded Audient Group, LLC, an antifraud consulting firm, in March 2023, with herself as CEO.⁵ In June 2024 she launched TrackLight, Inc., an AI antifraud software company, with co-founder Greg Loos, and in July 2024 the Program Integrity Alliance with co-founder Gavin Ugale.³ By March 2026 her biography lists her as president and co-founder of the Program Integrity Alliance, "an independent and nonpartisan nonprofit organization focused exclusively on strengthening government integrity," and as a board member of the Identity Theft Resource Center.⁸

In June 2026 TrackLight acquired Plum Identity. ID Tech Wire's report says the deal "reunites the team behind Pondera Solutions": Loos had been Pondera's president, and Plum's chief executive, Jon Coss, founded Pondera. The report lists Miller as TrackLight's co-founder.⁴ Pondera's California work is described at Pondera: 1.1 million flags.

Documents on this site

Original source documents and archived copies

Robert Westbrooks — PRAC Executive Director.
Michael Horowitz — PRAC chair.
Thomson Reuters / Pondera — the fraud-screening vendor whose former leaders joined her at TrackLight.

Sources

PRAC, "Pandemic Response Accountability Committee Names Deputy Executive Director," May 19, 2020. Original: Prac Names Deputy Executive Director Linda Miller 2020 05 19 Text (original: pandemicoversight.gov) ↩
Testimony of Linda Miller, House Oversight Subcommittee on Government Operations, March 31, 2022. ↩
House Oversight Committee, Linda Miller witness biography, hearing of June 5, 2025. Original: https://www.congress.gov/119/meeting/house/118339/witnesses/HHRG-119-GO00-Bio-MillerL-20250605.pdf ↩
ID Tech Wire, "TrackLight Acquires Plum Identity for Government Fraud Prevention," June 9, 2026. ↩
House Committee on Small Business, Linda Miller witness biography, hearing of Sept. 27, 2023. Original: https://www.congress.gov/118/meeting/house/116349/witnesses/HHRG-118-SM00-Bio-MillerL-20230927.pdf ↩
Complaint, Storch v. Hegseth, No. 1:25-cv-00415 (D.D.C. Feb. 12, 2025) (Turner a statutory PRAC member); SBA OIG biography of Hannibal "Mike" Ware (PRAC Audit Subcommittee chair). ↩
Linda Miller, Truth in Testimony disclosure form, House Oversight Subcommittee on Government Operations, March 31, 2022 (lists her as a principal at Grant Thornton, appearing for herself). ↩
House Ways and Means Subcommittee on Oversight, Linda Miller witness biography, hearing of Mar. 5, 2026. Original: https://docs.house.gov/meetings/WM/WM03/20260305/119024/HHRG-119-WM03-Bio-MillerL-20260305.pdf ↩

Linda Miller