PRAC's Semiannual Report to Congress October 2020

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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
Semiannual Report to Congress
APRIL 1, 2020 - SEPTEMBER 30, 2020

Semiannual Report to Congress  |  APRIL 1, 2020 - SEPTEMBER 30, 2020
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Message from the Acting Chair
I am pleased to present the Pandemic Response
Accountability Committee’s (PRAC) first
Semiannual Report to Congress, covering the
period from April 1, 2020 through September 30,
2020. As longtime stewards of taxpayer dollars,
the Inspectors General who comprise the PRAC
are dedicated to the mission, vision, and values
described in this report.
In response to the COVID-19 outbreak, Congress
authorized historic levels of emergency
funding for federal agencies to provide relief
to individuals, businesses, state and local
governments, and public services. The PRAC
is charged with providing a large and diverse
group of stakeholders—the public; their elected
representatives in Congress; federal, state, and
local governments; and private sector and non-
profit entities—with a transparent accounting of
the covered funds, the effective coordination of
oversight to avoid duplication and overlap, and
actionable insight into fraud, waste, abuse, and
mismanagement of those funds.
By building on established partnerships, the
PRAC will fulfill its mission to ensure COVID-19
relief and recovery funds intended to mitigate
the economic, social, and health impacts
of this coronavirus pandemic are awarded
appropriately. Accordingly, the PRAC will pursue
its four Strategic Goals by ensuring effective and
efficient operations, conducting objective and
independent oversight, detect fraud, waste, and
abuse, and promoting transparency via our public
website.
We hope this report will help inform our
stakeholders about the crucial mission of the PRAC
and the high-quality, effective, and independent
oversight of emergency pandemic spending -
ongoing by the PRAC and Offices of Inspectors
General.
The Honorable Michael E. Horowitz
Acting Chair, PRAC
Inspector General, U.S. Department of Justice

Semiannual Report to Congress  |  APRIL 1, 2020 - SEPTEMBER 30, 2020
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Message from the Executive Director
The PRAC has a vital job to oversee an historic
level of emergency spending amid this
unprecedented human and economic crisis.
Our role is to help ensure the $2.6+ trillion in
pandemic response spending is administered
efficiently and effectively. Every Coronavirus Aid,
Relief, and Economic Security Act (CARES Act)
dollar lost to fraud is one less dollar available to
those who need support in this challenging time.
In our first six months, Committee members—
the 21 PRAC Inspectors General (IGs)—as
well as other IGs whose agencies received
emergency pandemic funding have issued
nearly 90 oversight reports covering a wide
range of programs. Recognizing the need to
provide policymakers with insights now, the
IGs have issued many agile oversight products
including inspections conducted remotely, flash
reports, agency program funding snapshots,
management alerts, and white papers.
Meanwhile, Offices of Inspectors General
(OIGs) and our law enforcement partners at the
Department of Justice and elsewhere have been
aggressively pursuing fraud cases. On August
25, the Department of Justice announced that
33 inmates and accomplices in Pennsylvania
were charged with illegally obtaining coronavirus
pandemic unemployment benefits. On
September 10, the federal law enforcement
community announced a major milestone: over
50 defendants have been criminally charged with
fraud involving the Paycheck Protection Program.
OIG audits have reported significant findings
regarding CARES Act programs. For example, the
CARES Act included an estimated $260 billion
in funding for new or expanded Unemployment
Insurance (UI) benefits. The Department of
Labor OIG found that department guidance did
not sufficiently address the risk of fraud, waste,
or abuse. Assuming the improper payment rate
continues above 10%, at least $26 billion of the
estimated $260 billion in expanded UI program
funds could be paid improperly.
In July, the Small Business Administration OIG
issued a management alert to inform the agency
of strong indicators of widespread potential fraud
in the Economic Injury Disaster Loan (EIDL) and
Advance grant program that require immediate
attention. The OIG’s review found indications of
deficiencies with internal controls and identified
$250 million in economic injury loans and advance
grants given to potentially ineligible recipients and
approximately $45.6 million in potentially duplicate
payments. Details on these and other matters
related to COVID-19 can be found on our website.
The PRAC will continue to engage the public,
enable the IG community, empower other agencies,
and support state and local governments. We
encourage the American public to visit our website
at pandemicoversight.gov, get involved with our
mission, and follow our progress as we work
to promote transparency and accountability of
coronavirus stimulus funds.
Robert A. Westbrooks
Executive Director

Semiannual Report to Congress  |  APRIL 1, 2020 - SEPTEMBER 30, 2020
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Contents
1
Highlights
2
Background
4
Accomplishments
11
Holding Wrongdoers Accountable Through
Investigations
16
Insights Through Oversight Reports
24
Appendix A: Acronym List
25
Appendix B: Pandemic-Related Reports by Office of
Inspector General (OIG)
47
Appendix C: Hotlines

Semiannual Report to Congress  |  APRIL 1, 2020 - SEPTEMBER 30, 2020
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Highlights
To support greater transparency of covered funds activity and
the government’s response to the COVID-19 pandemic, we
established a public-facing website on April 27, 2020 and
launched an enhanced version on September 10, 2020.
In June 2020, we issued a Top Challenges Report to provide
insight into top management challenges for agencies that
received pandemic response funds, as identified by OIGs.
On July 23, 2020, the PRAC released its Strategic Plan for 2020
through 2025 that identifies four goals to carry out its mission
and vision.
For this reporting period, 12 OIGs publicly reported 141 investigations,
241 indictments/complaints, 163 arrests, and 10 convictions related
to the Federal Government’s COVID-19 pandemic response.
For the current reporting period, 26 OIGs issued a total of 89
oversight reports related to the Federal Government’s COVID-19
pandemic response.
pandemicoversight.gov

Semiannual Report to Congress  |  APRIL 1, 2020 - SEPTEMBER 30, 2020
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Background
Established in March 2020 by the
Coronavirus Aid, Relief, and Economic
Security Act (CARES) Act (Public Law 116-
136), the Pandemic Response Accountability
Committee (PRAC) is a Committee of the
Council of the Inspectors General on Integrity
and Efficiency (CIGIE). We are a Committee
composed of Inspectors General (IGs)
identified by Congress, IGs designated by the
Chairperson of the Committee, an Executive
Director, a Deputy Executive Director, and
staff.
We released our 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). The goals
and objectives in the strategic plan are not
mutually exclusive—audits, investigations,
reviews, and other activities may meet more
than one goal or objective.
The PRAC promotes transparency and
provides Congress, agencies, and the
public with objective, reliable information
on covered funds -- defined as funds,
including loans, that are 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
Promote
Transparency
Ensure Effective
& Efficient PRAC
Operations
Promote
Coordinated,
Comprehensive
Oversight
Prevent &
Detect Fraud,
Waste, Abuse, &
Mismanagement
1
2
3
4
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 to
identify 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
Figure 1 - PRAC’s Mission, Vision, and Goals

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for program improvements, refer matters for
criminal investigations, and identify misspent
covered funds for recovery. Our work helps
to safeguard the Federal Government’s
more than $2.6 trillion in emergency aid to
individuals, businesses, and state, local, and
tribal governments nationwide.
The PRAC is a Committee of CIGIE, an
independent entity established within the
executive branch by the Inspector General
Act of 1978, as amended, which includes the
75 statutorily created federal IGs who share
a mission to address integrity, economy, and
effectiveness issues transcending individual
government agencies.
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 funds or is otherwise
involved in the government’s response to
the COVID-19 pandemic. Consistent with the
CARES Act, the IGs serving on the Committee
will continue to perform their IG duties. At
present, the PRAC is composed of 21 IGs
(see PRAC Membership list below).
The CARES Act requires the CIGIE
Chairperson to appoint an Executive Director
and Deputy Executive Director. The Executive
Director is a full-time employee of PRAC and
reports directly to the PRAC Chairperson;
appoints staff of the Committee, subject to
the approval of the Chairperson; supervises
and coordinates Committee functions and
staff; and performs other duties as assigned.
BACKGROUND
PRAC Membership
Name

Department or Agency
Michael E. Horowitz, Acting Chair
Department of Justice
Paul K. Martin, Vice Chair

National Aeronautics and Space Association
Mark Bialek

Federal Reserve System / Consumer Financial Protection Bureau
Sandra D. Bruce

Department of Education
Kathy A. Buller

Peace Corps
Joseph Cuffari

Department of Homeland Security
Rae Oliver Davis

Department of Housing and Urban Development
Richard Delmar

Department of the Treasury
Howard R. “Skip” Elliott

Department of Transportation
Phyllis K. Fong

U.S. Department of Agriculture
J. Russell George

Treasury Inspector General for Tax Administration
Susan Gibson

National Reconnaissance Office
Christi A. Grimm

Department of Health and Human Services
Allison C. Lerner

National Science Foundation
Jay N. Lerner

Federal Deposit Insurance Corporation
Brian D. Miller

Special Inspector General for Pandemic Recovery
Michael J. Missal

Department of Veterans Affairs
Sean W. O’Donnell

Department of Defense
Larry D. Turner

Department of Labor
Hannibal “Mike” Ware

Small Business Administration
Tammy L. Whitcomb

U.S. Postal Service

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Accomplishments
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 with
the goal to detect fraud, waste, abuse, and
mismanagement and to identify and mitigate
major risks that cross program and agency
boundaries. Our goal is to serve as the eyes
and 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 four goals to carry out
PRAC’s mission and vision (see Figure 2).
Promote
Transparency
Ensure Effective
& Efficient PRAC
Operations
Promote
Coordinated,
Comprehensive
Oversight
Prevent &
Detect Fraud,
Waste, Abuse, &
Mismanagement
1
2
3
4
PandemicOversight.gov
Public
Website
Top Challenges
Report
Coordination with
OMB on Guidance
Sufficiency Analysis
of CARES Act
Data Reporting
Virtual Listening
Forums
Strategic
Plan
Figure 2 - PRAC’s Accomplishments Aligned to Strategic Goals

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Semiannual Report to Congress  |  APRIL 1, 2020 - SEPTEMBER 30, 2020
Goal One: Promote Transparency
Provide the Public with Timely Data and
Information on Covered Funds and the
Coronavirus Response
In support of our first goal, we foster greater
transparency of covered funds usage as
well as the government’s response to the
COVID-19 or coronavirus pandemic. We
pursue this goal via a robust, publicly-
accessible website. We make available
to the public details on the $2.6 trillion
coronavirus relief funds, providing details on
who received the funding, how much they
received, and how programs and industries
are spending the money.
The PRAC was required to establish by
April 27, 2020 a user-friendly, public-facing
website to foster greater accountability
and transparency in the use of covered
funds and the coronavirus pandemic
response. We released the first version of
our website within this statutory time frame.
Our updated website, pandemicoversight.
gov, was launched on September 10, 2020
and includes pandemic spending data
from USASpending, Paycheck Protection
Program (PPP) data from the Small Business
Administration (SBA), enhanced data
visualizations, and accountability information
from member IGs (see Figure 3).
Through our website, we have made publicly
available a wide range of data related to
covered funds and the coronavirus response
and will continue to expand it as we receive
more data from agencies.
Figure 3 - pandemicoversight.gov’s data visualizations
Our website contains the following:
•	 Easy to understand and regularly updated
materials and information explaining the
coronavirus response and how covered
funds are being used
•	 Accountability information, including
findings from OIGs, such as progress
reports, audits, and inspections
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•	 Data on relevant operational, economic,
financial, and 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 using covered funds
•	 An analysis of the funding provided by
four coronavirus response laws, broken
down into broad funding categories
displayed in multiple visualizations
•	 A map of the world showing places of
performance for pandemic response
funding
•	 Downloadable reports on covered funds
•	 A channel for the public to give feedback
on the performance of any covered funds,
the pandemic response, and the website
•	 Appropriate links to other government
websites with information concerning
covered funds and the coronavirus
response, including federal agency
websites
•	 A plan from federal agencies for using
covered funds
•	 Recommendations made to agencies
relating to covered funds and the
coronavirus response, as well as the
status of each recommendation
In addition to developing a robust
website, we coordinated with the Office of
Management and Budget (OMB) who issued
an alert and guidance on award descriptions.
This effort helped provide clarity on the
required reporting agencies must follow for
covered funds.
We have developed a communications
strategy to heighten the visibility of
the PRAC’s efforts, the work and
recommendations of OIGs and other
oversight partners, and to encourage the
public to provide feedback on the use or
misuse of covered funds.
Since April 2020, we have provided
information to the public through a variety
of channels and activities, including a
stakeholder listening forum, regular updates
on social media, and a 90-day update
video. Our outreach and engagement team
has contacted universities and nonprofit
organizations to better understand how we
might work together. Within the PRAC, we
have added new capabilities for partner OIGs
by implementing a shared services model
for subject matter experts, such as data
analytics and visual information design. This
expertise is shared across the community,
producing visually appealing products to
communicate complex data to the public and
promote data literacy.
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 among themselves and with
their federal, state, and local partners in
pursuit of effective oversight. The PRAC
serves as an effective forum for coordination
and collaboration among OIGs and other
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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 coronavirus response. To
facilitate this coordination and collaboration,
we have established five subcommittees—
chaired by PRAC members—to share ongoing
oversight and accountability efforts, best
practices, and lessons learned; and to
ensure regular, formalized coordination
efforts occur. Additionally, we created three
issue groups 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.	 Intelligence Oversight
2.	 Health Care Oversight
3.	 Financial Institutions Oversight
The subcommittees and issue groups are
self-governing and serve as communities of
interest for surfacing common concerns and
providing strategic input to the PRAC and the
PRAC’s Executive Director. The PRAC staff
participate in the subcommittees and issue
groups as supporting members, provide
guidance when needed, and strive to inform
ACCOMPLISHMENTS
the broader community of current events that
may affect them.
In June 2020, the PRAC issued a report titled
Top Challenges Facing Federal Agencies:
COVID-19 Emergency Relief and Response
Efforts. This report provides insight into the
top management challenges of those federal
agencies that received pandemic response
funding as identified by OIGs. To prepare
the report, OIGs from 37 agencies that
received emergency funds or were involved
in the pandemic response submitted their
agencies’ top challenges. We summarized
these challenges by broad issue areas to
identify common themes and key areas
of concern. While many challenges varied
agency to agency, the analysis identified
common concerns across agencies despite
their different sizes and agency missions, as
follows:
Financial Management
•	 The need for accurate
information concerning
pandemic-related spending
•	 The significant amount of money federal
agencies may lose as the result of
improper payments
Grant and Guaranteed Loan
Management
•	 Oversight of grant funds
•	 Receipt of accurate financial and
performance information from grantees
in a timely manner
•	 Assessment of performance to ensure
grants achieve intended results
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Information Technology
Security and Management
•	 Management of federal
information technology (IT) systems to
permit maximum telework and ensuring
continued agency operations
•	 Safeguarding of federal systems against
cyber attacks
Protecting Health and Safety
•	 Protection of federal
employees and facilities
•	 Protection of inmates and detainees in
federal custody
•	 Protection of patients, consumers, and
private sector workers in industries
regulated by the Federal Government
•	 Maintaining effective operations
Foster Sound Stewardship of Covered Funds
and Programs
Efficient and effective management and
administration of taxpayer-funded programs
are essential to ensure coronavirus
pandemic response programs achieve their
intended purposes and provide relief to
intended individuals and entities. To achieve
this, the PRAC has initiated two projects in
coordination with the Treasury Inspector
General for Tax Administration (TIGTA) and
with the Committee’s Health Care Issue
Group.
First, with the assistance of TIGTA we
initiated an engagement on contracts
funded by covered funds as well as contracts
supporting the pandemic response.
The project is based on the CARES Act
requirement that the PRAC review “whether
competition requirements applicable to
contracts and grants using covered funds
have been satisfied…” We separately
received a request to review this issue from
several Members of Congress. Our work
is focused on contracts awarded without
competitive bidding to first-time federal
contractors.
Second, in partnership with the Health Care
Oversight Issue Group, we have initiated
a project on COVID-19 testing with select
federal health care programs. To complete
the work, participating OIGs will identify and
report COVID-19 testing data and relevant
department information.
Ensure Efficient Sharing of Data, Analytics,
and Other Information
The PRAC will use its authorities to provide,
directly or in partnership with OIGs who
have existing data capabilities, a modern
infrastructure to allow the efficient sharing of
timely, relevant, actionable data among OIGs
and the broader oversight community.
To fulfill this mission, we have written a
draft Data Strategy and hired a Chief Data
Officer. We have also developed a Request
for Information to collect insights from the
private sector on tools available to help meet
our mission. In the coming months, our
leadership will evaluate the information and
begin acquiring the tools needed to provide
the OIG community access to advanced data
analytics tools.
We also have conducted outreach to
universities to identify opportunities to recruit
data science talent and to collaborate on
open-source data analytics platforms.
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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
cross-cutting 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.
In September 2020, the PRAC Investigations
Subcommittee on Special Investigative
Techniques issued a bulletin on Investigative
Considerations for COVID-19 Operations
(see Figure 4). It contains considerations
for digital evidence in a high-telework
environment and considerations during the
execution of a physical warrant.
Hold Wrongdoers Accountable
The PRAC supports law enforcement in
pursuing fraud investigations and criminal
enforcement. To this end, we offer a “hotline”
or online submission tool, encouraging
the public to report concerns, including
allegations of fraud, waste, abuse, or
whistleblower reprisal. We refer such
allegations to the appropriate OIG or agency
as well as other federal, state, and local
oversight entities.
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CONTROLLED UNCLASSIFIED INFORMATION
Investigative Considerations for COVID-19 Operations
Special Investigative Techniques Subcommittee
Considerations for Digital Evidence in a High Telework Environment
1. Employees of a subject business may utilize a virtual private network or another method
of remotely accessing their business network from remote locations.  Obtaining access
logs with a source Internet Protocol address helps to develop probable cause for entering
a remote work location (e.g. residence) and seizing relevant devices.
2. If a subject business issues mobile phones to their workforce and an investigator is able
to identify the service provider, consider sending a subpoena to the carrier for all devices
on the account.  Information technology (IT) personnel will often code the assigned user’s
name, employee ID, etc. into the account data which can identify who is assigned a
3. If a subject business does not issue phones, employees may use their own devices to
conduct work for the business.  Employee connection data may be stored by the email
provider.  Employees may also conduct business using personal email addresses and
could transmit information from personal to business email addresses for convenience.
4. “Stingray”1 warrants may be sought if the exact location of a cellular device is unknown,
but a general location is suspected.  With AUSA approval and a search warrant, a Stingray
may be set up near a suspect location to identify if a known cellular device is transmitting
5. A preservation request is only a request.  Mitigate data preservation issues in the event
a company refuses to comply with a preservation request by coordinating with an AUSA
during the search and seizure planning phase.
Considerations During the Execution of a Physical Warrant
1. Business IT personnel may be able to remotely disable business-owned mobile devices
pending the execution of a subsequent search warrant to preserve data (e.g., when it
is known that suspect devices are not located on the business premise).  This will likely
require consent and cooperation from the business.
2. AUSA coordination is essential as soon as it is determined that a suspect device is
believed to be at the home of an employee or another location for a subsequent warrant.
1 A Stingray is a cellular device signal “catcher” which can operate in two modes:  passive, which intercepts and absorbs cell transmissions already over the air, and
active, which simulates a cell tower forcing a connection with all cellular devices within range.  A Stingray can be used to locate and track a known cellular device
even when the cellular device is not actively being used, so long as the cellular network connection is active on the device.  Care must be observed when utilizing a
Stingray as it is not a pass-through, and phone calls and other cellular communications of devices within range will fail when communicating with the Stingray.
CUI // LEI
AUGUST 2020
Figure 4 - Investigative Considerations Bulletin
Goal Four: Ensure Effective and
Efficient PRAC Operations
Fulfill Statutory Responsibilities
In our first six months, we have utilized our
budget to hire and train staff, enhance our
website, and conduct Committee operations.
The PRAC is now at a 90% staffing level,
with an Executive Director, Deputy Executive
Director, Chief Data Officer, Chief Information
Security Officer, and Associate Directors
leading our three lines of business—Oversight
& Accountability, Outreach & Engagement,
and Transparency. We may also use funds
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to support relevant oversight duties of OIGs
and to engage contractors to conduct audits
or reviews. The PRAC’s Executive Director,
in consultation with the Committee, will
continuously evaluate and promote the
PRAC’s performance in overseeing the
coronavirus response.
Support the Independent Oversight of
Inspectors General
The PRAC uses modern tools and practices
to support OIGs. We will establish a data
warehouse and an analytics capability to
provide OIGs with accessible data, tools,
infrastructure, data analytics, and other
support to help them conduct vigorous
coronavirus pandemic response oversight,
including oversight of cross-cutting
vulnerabilities.
We respect the independence of IGs to
conduct audits or investigations of covered
funds and the coronavirus response. We
are mindful of the complexity of the federal
programs involved in the coronavirus
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 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 and tap into the existing
expertise and experience of individual agency
OIGs for oversight of emergency pandemic
spending.
ACCOMPLISHMENTS
We support OIG 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
problem-solving and insightful thought
leadership. We also foster collaborative
professional relationships. The leadership
team’s stand-up plan guided the organization
from day one with six 30-day phases of
maturation, articulating key milestones and
deadlines. In order 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 plans for a small physical footprint in
Washington, DC.

11
Semiannual Report to Congress  |  APRIL 1, 2020 - SEPTEMBER 30, 2020
BACK TO CONTENTS
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 12
OIGs have publicly reported investigations,
indictments/complaints, arrests, and/
or convictions from April 1, 2020 through
September 30, 2020 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.
Investigative Results from April 1, 2020 through September 30, 2020
!
Publicly Reported
Investigations
Indictments/
Criminal Complaints
(# of Defendants)
Arrests
Convictions
141
241
163
10
Department of Defense / Defense Criminal Investigative Service
1
1
1
Department of Labor
10
58
18
Federal Deposit Insurance Corporation
24
38
29
2
Federal Housing Finance Agency
10
11
11
Federal Reserve Board
5
7
7
Department of Health and Human Services
8
10
10
Small Business Administration
42
75
63
5
Social Security Administration
2
3
2
Treasury Inspector General for Tax Administration
34
34
19
3
U.S. Agency for International Development
1
U.S. Postal Service
1
1
1
Department of Veterans Affairs
3
3
2
Source: Assembled by the PRAC from DOJ RSS feed
Note: The counts above credit all agencies involved in a single case. Therefore, some of the results are counted more than once.

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Investigative Results by Criminal Activity
!
Publicly Reported
Investigations
Indictments/
Criminal Complaints
(# of Defendants)
Arrests
Convictions
PPP / EIDL
49
81
69
5
Pandemic Unemployment
10
47
18
Securities / Investment Fraud
2
2
2
1
Fraudulent Treatments / Supplies
2
8
1
Economic Impact Payment
2
4
4
Medicare Fraud
4
4
2
PPE (Theft)
2
1
Election Fraud
1
1
1
Source: Assembled by the PRAC from DOJ RSS feed
Note: The counts above represent separate and distinct investigative results. All results have been counted only once.
PPP Case Highlights
Federal Housing Finance Agency (FHFA) OIG,
Small Business Administration (SBA) OIG
Houston Entrepreneur Charged with
Spending COVID Relief Funds on Improper
Expenses Including a Lamborghini and Strip
Clubs, August 2020
A Houston man has been taken into custody
on allegations he fraudulently obtained
more than $1.6 million in PPP loans,
announced the U.S. Attorneys of the DOJ’s
Criminal Division.
The complaint alleges an individual was
involved in a scheme to submit fraudulent
PPP loan applications to federally insured
banks and other lenders. The SBA
guarantees the loans for COVID-19 relief
through the PPP under the CARES Act.
HOLDING WRONGDOERS
ACCOUNTABLE
SBA OIG
National Football League (NFL) Player
Charged in South Florida Federal Court for
Alleged Role in $24 Million COVID-Relief
Fraud Scheme, September 2020
Federal prosecutors have charged an NFL
player for his alleged participation in a
scheme to file fraudulent loan applications
seeking more than $24 million in forgivable
PPP loans guaranteed by the SBA under the
CARES Act.
The complaint alleges the NFL player
conspired with others to obtain millions
of dollars in fraudulent PPP loans. Early
in the scheme, an individual allegedly
obtained a fraudulent PPP loan for his
talent management company using falsified
documents. After submitting the application,
the individual then began to work with other

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Semiannual Report to Congress  |  APRIL 1, 2020 - SEPTEMBER 30, 2020
co-conspirators, including the
NFL player, on a scheme to
submit numerous fraudulent
PPP loan applications for
confederate loan applicants, in
order to receive kickbacks for
obtaining the forgivable loans for
them.
The complaint alleges the
scheme involved the preparation of at
least 90 fraudulent applications, most of
which were submitted worth more than $24
million. Many of those loan applications
were approved and funded by financial
institutions, paying out at least $17.4 million.
Federal Deposit Insurance Corporation
OIG, Social Security Administration (SSA)
OIG, Treasury Inspector General for Tax
Administration (TIGTA), SBA OIG
Two Men Who Allegedly Used Synthetic
Identities, Existing Shell Companies, and
Prior Fraud Experience to Exploit COVID-19
Relief Programs Charged in Miami Federal
Court, August 2020
Federal prosecutors have charged two
Florida residents with bank fraud conspiracy
for allegedly using synthetic identities to
commit crimes, including defrauding banks
and stealing over $3 million from COVID-19
relief programs.
Synthetic identities combine
real (albeit stolen) identity
information, such as stolen
social security numbers, with
fraudulent identity information,
such as fake names and dates
of birth. Criminals create these
synthetic identities and use
them to open fraudulent bank
and credit card accounts, and to
make fraudulent purchases.
From about April through July
of 2020, members of the
conspiracy allegedly utilized the
already-established synthetic
identities and associated shell
companies to fraudulently apply
for assistance under the PPP, a
program established under the CARES Act to
help small businesses financially survive the
pandemic. According to the complaint, the
defendants fraudulently sought and received
over $3 million in PPP relief. This money was
paid to companies registered to the synthetic
identities.
Pandemic Unemployment Case
Highlights
Department of Labor (DOL) OIG
33 Inmates and Accomplices Charged
with Illegally Obtaining Coronavirus
Unemployment Benefits, August 2020
Thirty-three individuals, including inmates
at eight state and county jails and prisons in
western Pennsylvania and their accomplices,
have been charged in federal and state
criminal complaints for illegally obtaining
CARES Act unemployment
benefits using false or fraudulent
statements.
The criminal complaints detail
the defendants’ alleged roles
in the acquisition of Pandemic
Unemployment Assistance
(PUA) benefits. In general, the
inmates used jail phones or
other inmate communications to
HOLDING WRONGDOERS
ACCOUNTABLE
Federal prosecutors
charged an NFL player for
his alleged participation
in a scheme to file
fraudulent loan
applications seeking
more than $24 million in
PPP loans guaranteed by
SBA under the CARES Act.
Federal prosecutors
charged two Florida
residents with bank fraud
conspiracy for allegedly
using synthetic identities
to defraud banks and
steal over $3 million from
COVID-19 relief
programs.

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Semiannual Report to Congress  |  APRIL 1, 2020 - SEPTEMBER 30, 2020
direct or assist persons outside the prison
to file claims online using the inmate’s
accurate Personal Identifying Information
(PII), including full name, date of birth, and
Social Security number, but falsely asserting
that the inmate is available to work and is
unemployed as a result of the COVID-19
pandemic. The benefits were then directed
to the applicants’ addresses on file outside
of the correctional facility. Once approved,
applicants were required to provide weekly
certifications to continue to receive PUA
program benefits.
DOL OIG
Two Charged in $1.8 million Unemployment
Insurance Scam, August 2020
An employee of the State of Michigan’s
Unemployment Insurance Agency and a
Detroit woman were charged in a criminal
complaint for their alleged role in a $1.8
million unemployment insurance (UI) fraud
scheme aimed at defrauding the State of
Michigan and the U.S. Government of funds
earmarked for unemployment assistance
during the COVID-19 pandemic, announced
the U.S. Attorney.
Beginning in May 2020, a Lead Claims Examiner
for the State of Michigan Unemployment
Insurance Agency, whose duties included
reviewing, processing, and verifying the
legitimacy of UI claims, used his insider access
to release payment on hundreds of fraudulent
claims. Specifically, the individual is alleged to
have used his network credentials to override
“fraud stops” on UI claims that the State
computer system had identified as potentially
fraudulent. His actions resulted in the fraudulent
disbursement of over $1.1 million of federal
and state funds intended for unemployment
assistance during the pandemic. He attempted
to override another $761,000 in fraudulent
unemployment claims, but the State was able to
prevent payment on those additional claims.
Securities/Investment Fraud Case
Highlight
Department of Health and Human Services
(HHS) OIG, Defense Criminal Investigative
Service, Department of Veterans Affairs (VA) OIG
Medical Technology Company President Charged
in Scheme to Defraud Investors and Health Care
Benefit Programs in Connection With COVID-19
Testing, June 2020
The president of a California-based medical
technology company was charged in a
complaint unsealed today in the Northern
District of California, in connection with his
alleged participation in schemes to mislead
investors, manipulate the company’s stock
price, and conspire to commit health care fraud
in connection with the submission of over $69
million in false and fraudulent claims for allergy
and COVID-19 testing.
HOLDING WRONGDOERS
ACCOUNTABLE
Lead Claims Examiner for the
State of Michigan Unemployment
Insurance Agency used his insider
access to release payment on
hundreds of fraudulent claims
resulting in disbursement of over
$1.1 milion of federal and state
funds intended for unemployment
assistance.

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The complaint is the first criminal securities
fraud prosecution related to the COVID-19
pandemic brought by the Department of
Justice (DOJ) and charges one count of
securities fraud and one count of conspiracy
to commit health care fraud.
Fraudulent Treatments/Supplies
Case Highlight
HHS OIG
Tulare County Man Indicted for Falsely
Marketing Herbal Mixtures as FDA-Approved
Treatment for COVID-19, July 2020
A Porterville man was arrested after a federal
grand jury returned a five-count indictment
on July 9, 2020, charging him with mail
fraud and introducing a misbranded drug
into interstate commerce with the intent to
defraud.
According to the indictment, he made
these misrepresentations for the purpose
of soliciting customers, both patients
and health care professionals, to acquire
Golden Sunrise products so he could submit
reimbursement claims to the patients’
insurers, including Medicare and Medi-Cal.
He dispensed his products to customers in
the Porterville area and shipped the products
to other parts of California and the U.S.
Other Case Highlight
U.S. Postal Service (USPS) OIG
Pendleton County Mail Carrier Charged with
Attempted Election Fraud, May 2020
The mail carrier is charged with “Attempt to
Defraud the Residents of West Virginia of a
Fair Election.” According to the affidavit filed
HOLDING WRONGDOERS
ACCOUNTABLE
with the complaint, he held a USPS contract
to deliver mail in Pendleton County. In April
2020, the Clerk of Pendleton County received
“2020 Primary Election COVID-19 Mail-In
Absentee Request” forms from eight voters
on which the voter’s party-ballot request
appeared to have been altered.
The clerk reported the finding to the West
Virginia Secretary of State’s office, which
began an investigation. The investigation
found five ballot requests that had been
altered from “Democrat” to “Republican”.
On three other requests, the party was not
changed, but the request had been altered.

Semiannual Report to Congress  |  APRIL 1, 2020 - SEPTEMBER 30, 2020
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16
Insights Through
Oversight Reports
A key role of OIGs is to provide oversight of
Federal Government funds and programming
and to issue corresponding oversight reports.
Twenty-six OIGs issued a total of 89 oversight
reports1 related to the Federal Government’s
COVID-19 pandemic response from April 1,
2020 through September 30, 2020. These
oversight reports generally aligned with the
most common areas of concern the PRAC
identified in its Top Management Challenges
1 These oversight reports include all reports, memorandums, and
advisories issued by the OIGs related to coronavirus response
funding and programs.
report. Notably, the efforts focused on
responding to the pandemic have affected
overall agency operations, and as such, OIGs
have assigned staff to help mitigate major
risks.
This section identifies the total number
of issued reports for each management
challenge area and presents summaries
of key reports. For a complete list and
summaries of all oversight reports issued,
see “Appendix B” on page 46.
Oversight Reports from April 1, 2020 through September 30, 2020
Office of Inspector General
Report Count
Amtrak
1
Architect of the Capitol
1
Department of Agriculture
2
Department of Defense
7
Department of the Interior
15
Department of Education
1
Department of Health and Human Services
1
Department of Homeland Security
2
Department of Housing and Urban Development
4
Department of Justice
8
Department of Labor
10
Department of Transportation
1
Department of the Treasury
2
Department of Veterans Affairs
6
Environmental Protection Agency
5
Federal Housing Finance Agency
3
General Services Administration
1
National Science Foundation
1
Pandemic Response Accountability Committee
1
Railroad Retirement Board
1
Small Business Association
5
Special Inspector General for Pandemic Recovery
2
Special Inspector General for the Troubled Asset Relief Program
1
U.S. Agency for International Development
2
U.S. Postal Service
5
U.S. Treasury Inspector General for Tax Administration
1
Total Reports
89

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Management Challenge:
Financial Management of
Relief Funding
Total Reports

18
KEY REPORTS
Department of the Interior (DOI) OIG
Management Advisory – Recommendations
for Reimbursing Contractors’ Paid Leave
Under the Coronavirus Aid, Relief, and
Economic Security (CARES) Act, July 6, 2020
CARES Act Section 3610 allows federal
agencies to reimburse their contractors and
subcontractors for any paid leave, including
sick leave, that the contractors provide to
keep their employees or subcontractors in
what the section refers to as a “ready state.”
Because these reimbursements present
several risks and DOI is already receiving
Section 3610 claims from contractors, DOI
urgently needs to put policies in place to
ensure consistent oversight of reimbursed
leave costs. In this management advisory
memorandum, The DOI OIG offers three
recommendations that, if implemented, will
help DOI prevent fraud, waste, and abuse
related to costs reimbursed under Section
3610.
DOI OIG
recommends three
ways to ensure
consistent oversight
of reimbursed leave
costs.
Department of Defense (DOD) OIG
Special Report on Best Practices and
Lessons Learned for DOD Contracting
Officials in the Pandemic Environment,
DODIG-2020-085, June 2, 2020
DOD officials are under increased pressure
to provide goods and services in a fast-
paced, ever-changing environment under the
COVID-19 pandemic, pressures similar to
those present during past disaster response
and relief efforts. The DOD OIG developed
a list of best practices and lessons learned
that DOD officials should consider following
to minimize opportunities for fraud, waste,
and abuse in awarding and overseeing the
large amount of contracts needed to respond
to the COVID-19 pandemic. Specifically,
the DOD OIG identified lessons learned
related to communication and coordination,
documentation, consistency in contracting
processes, and staffing and training. This
special report contains a brief discussion of
each of these areas.
DOD OIG
Special Report: Controls Implemented
by the Defense Health Agency to
Control Costs for TRICARE Coronavirus
Disease-2019 Pandemic Related Services,
DODIG-2020-125, September 3, 2020
This special report summarizes actions the
Defense Health Agency (DHA) has taken to
control costs for health care claims related
to the COVID-19 pandemic. The DOD OIG
interviewed DHA officials and managed
care support contractor personnel and
catalogued actions the DHA planned or
had taken to control payments for health
care claims related to COVID-19. Although
the DHA implemented controls related to
OVERSIGHT REPORTS
$

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COVID-19 health care claims, the pandemic
is dynamic and evolving. DHA officials must
continue to address controlling costs and
prevent fraudulent providers from exploiting
the health system. Executing the controls
identified in this report, to include continued
oversight and monitoring of the controls,
should ensure continued success and
mitigation of risks identified.
Management Challenge:
Grants and Guaranteed
Loan Management
Total Reports

28
KEY REPORTS
Department of Labor (DOL) OIG
COVID-19: More Can Be Done to Mitigate
Risk to Unemployment Compensation Under
the CARES Act, Rpt. No. 19-20-008-03-315,
August 7, 2020
While the Employment and Training
Administration (ETA) implemented CARES
Act UI provisions in a timely way, additional
guidance could better assist states in
mitigating the risk of fraud. Further, ETA has
directed states to leverage their existing
program integrity systems to include CARES
Act UI programs, but ETA can do more to
ensure adequate program assessment and
reporting. ETA’s guidance did not sufficiently
address the risk of fraud, waste, or abuse.
ETA is leveraging existing tools to combat
fraud, but more needs to be done. ETA’s
oversight plan does not sufficiently address
the assessment of CARES Act UI program
results because the CARES Act UI programs
are not included in its program assessments.
Small Business Administration (SBA) OIG
Management Alert: Serious Concerns of
Potential Fraud in Economic Injury Disaster
Loan Program Pertaining to the Response to
COVID-19, Rpt. No. 20-16, July 28, 2020
The SBA OIG issued this management alert
to inform the agency of strong indicators
of widespread potential fraud in the
Economic Injury Disaster Loan and Advance
grant program that require immediate
attention and mitigation. The OIG received
complaints of more than 5,000 instances of
suspected fraud from financial institutions
receiving economic injury loan deposits.
Nearly 3,800 of those reported instances
of suspected fraud came from only six
financial institutions. The OIG suggested
swift management action to engage
financial institutions immediately to identify
disbursements that may have been obtained
fraudulently, recover disbursed funds, and
prevent additional taxpayer losses.
OVERSIGHT REPORTS
SBA OIG management alert
informs agency of potential
widespread fraud in the
Economic Injury Disaster Loan
and Advance grant programs
that require immediate
attention and mitigation.

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Federal Housing Finance Agency (FHFA) OIG
Oversight of Fannie Mae and Freddie Mac of
Compliance with Forbearance Requirements
Under the CARES Act and Implementing
Guidance by Mortgage Servicers, Rpt. No.
OIG-2020-004, July 27, 2020
This report provides information about
oversight by the Enterprises over mortgage
servicers’ compliance with Section 4022 of
the CARES Act and implementing guidance.
During the review, the FHFA OIG learned from
the Enterprises they do not consider testing
part of their responsibilities to determine
whether its servicers comply with legal and
regulatory requirements.
DOL OIG
CARES Act: Key Areas of Concern Regarding
Implementation of Dislocated Worker Grant
Provisions, Rpt. No. 19-20-005-03-391, June
23, 2020
This advisory report presents the DOL
OIG’s key areas of concern regarding ETA’s
implementation of Dislocated Worker Grant
provisions included in the CARES Act. ETA
received $345 million to prevent, prepare
for, and respond to COVID-19 for dislocated
workers assistance. The concerns presented
in this report represent years of oversight
work relating to ETA grant programs,
including the use of prior stimulus funds and
the Department’s response to past natural
disasters.
SBA OIG
Flash Report Small Business
Administration’s Implementation of the
Paycheck Protection Program Requirements,
Rpt. No. 20-14, May 8, 2020
The SBA OIG produced a flash report to
identify issues it found during a review of
the PPP. The OIG found that SBA’s Interim
Final Rules for implementing the PPP and
SBA’s FAQs mostly aligned with the Act.
The OIG also identified the following areas,
however, that did not fully align with the Act’s
provisions: Prioritizing Underserved and
Rural Markets; Loan Proceeds Eligible for
Forgiveness; Guidance on Loan Deferments;
and Registration of Loans.
Department of Housing and Urban
Development (HUD) OIG
Some Mortgage Loan Servicers’ Websites
Offer Information about CARES Act
Loan Forbearance That Is Incomplete,
Inconsistent, Dated, and Unclear, April 27,
2020
The HUD OIG conducted this study to assess
what information servicers of mortgage loans
insured by Federal Housing Administration
are providing to borrowers regarding
forbearance options available under the
CARES Act.
Management Challenge:
Information Technology
Security and Management
Total Reports

1
KEY REPORTS
DOD OIG
Special Report on Protecting Patient Health
Information During the COVID-19 Pandemic,
Rpt. No. DODIG-2020-080, April 23, 2020
The DOD OIG recognizes that medical
treatment facilities are seeing and treating
patients at increasing rates. Over the past
OVERSIGHT REPORTS

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three years, the DOD OIG and GAO assessed
the effectiveness of security controls
implemented to protect DOD controlled
unclassified information, including patient
health information and personally identified
information maintained on DOD networks
and systems, from internal and external
cyber threats. The DOD OIG provided this
document to share lessons learned and
best practices identified during our previous
work related to the security and protection
of patient health information at medical
treatment facilities.
Management Challenge:
Protecting Health and
Safety
Total Reports

23
KEY REPORTS
Department of Homeland Security (DHS) OIG
Early Experiences with COVID-19 at Border
Patrol Stations and Office of Field Operations
Ports of Entry, Rpt. No. OIG-20-69,
September 4, 2020
The DHS OIG surveyed staff at Border Patrol
stations and Office of Field Operations ports
of entry from April 22, 2020 to May 1, 2020.
The 136 Border Patrol stations and 307
Office of Field Operations ports of entry that
responded to our survey described various
actions they have taken to prevent and
mitigate the spread of the pandemic among
travelers, detained individuals, and staff.
These actions include increased cleaning
and disinfecting of common areas, and
having personal protective equipment for
staff, as well as supplies available to those
individuals with whom they come into
contact. However, facilities reported concerns
with their inability to practice social
distancing and the risk of exposure to
COVID-19 due to the close-contact nature of
their work. Regarding staffing, facilities
reported decreases in current staff
availability due to COVID-19 but have
contingency plans in place to ensure
continued operations. The facilities
expressed concerns regarding staff
availability, however, if there were an
outbreak of COVID-19 at the facility. Overall,
most respondents reported that their
facilities were prepared to address COVID-19.
General Services Administration (GSA) OIG
Alert Memorandum: Concerns Regarding
Public Buildings Service’s Communication
and Cleaning Procedures for Coronavirus
Disease 2019 (COVID-19) Exposures, Rpt.
No. A201018-2, September 3, 2020
The GSA OIG found that the Public Buildings
Service did not always receive timely
notice of COVID-19 incidents from building
occupants and did not always provide
timely notification of confirmed COVID-19
cases. In addition, because the Public
Buildings Service does not have a standard
Facilities reported
concerns with their
inability to practice social
distancing and the risk of
exposure to COVID-19 due
to the close-contact
nature of their work.
OVERSIGHT REPORTS

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inspection process for COVID-19 cleaning
and disinfection services, it does not have
assurance that the contractors are cleaning
and disinfecting spaces in accordance with
guidance issued by the Public Buildings
Service and Centers for Disease Control and
Prevention.
Department of Justice (DOJ) OIG
Remote Inspection of Federal Bureau of
Prisons Contract Correctional Institution
McRae, Operated by CoreCivic, Rpt. No. 20-
098, August 31, 2020
The DOJ OIG issued a report assessing
McRae’s management of COVID-19. The OIG
found that the Federal Bureau of Prisons’
(BOP) Privatization Management Branch
issued guidance to contract prisons after the
BOP issued comparable guidance to BOP-
managed institutions between February and
April 2020. The OIG also found that McRae
officials did not immediately restrict all
inmates to their housing units after the first
inmate presented symptoms and ultimately
tested positive for COVID-19. A McRae
physician told the DOJ OIG that the delay in
restricting inmates likely led to the spread of
COVID-19 within the prison.
Department of Veterans Affairs (VA) OIG
Alleged Deficiencies in the Management of
Staff Exposure to a Patient with COVID-19
at the VA Portland Health Care System in
Oregon, Rpt. No. 20-02240-248, August 27,
2020
The VA OIG conducted a health care
inspection to determine the validity of
allegations related to the management of
staff exposure to a patient diagnosed with
COVID-19 at the VA Portland Medical Center
(facility) in Oregon. The events under review
involved the facility’s first patient diagnosed
with COVID-19. The OIG did not substantiate
that the emergency department staff failed
to notify imaging department staff that a
patient was suspected to have COVID-19
before sending the patient to the imaging
department. At the time of the patient’s
transport to the imaging department,
emergency department staff had not
identified suspicion of COVID-19. However,
emergency department staff failed to alert
imaging department staff of the patient’s
VA OIG identified some
missteps at the VA Portland
Medical Center in Oregon
related to the management
of staff exposure to
patients diagnosed with
COVID-19.
potential influenza. The OIG did not
substantiate that the imaging department
supervisors failed to properly and promptly
notify imaging department staff which
members had contact with a patient who was
diagnosed with COVID-19 after admission to
the facility, or that leaders failed to take
appropriate action following staff exposure to
a patient with COVID-19. The OIG identified
some missteps in the facility’s processes
when responding to staff exposure, which
affected the accuracy of exposure risk
assessments and monitoring for some
exposed staff. While missteps were noted,
the facility made a significant and timely
effort to identify staff with potential exposure
and respond in accordance with the most
OVERSIGHT REPORTS

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current guidance from the Centers for
Disease Control and Prevention and Oregon
Health Authority. Facility leaders and
infection prevention and control staff
developed and revised policies to better
address COVID-19 as new guidance became
available.
U.S. Department of Agriculture (USDA) OIG
COVID-19: Forest Services Wildland Fire
Response Plans, Rpt. No. 08025-0001-41,
August 14, 2020
This memorandum provides the USDA OIG’s
comments on the Wildland Fire Response
developed to more safely and effectively
combat wildland fires during the COVID-19
pandemic.
VA OIG
Review of Veterans Health Administration’s
COVID-19 Response and Continued
Pandemic Readiness, Rpt. No. 20-03076-
217, July 16, 2020
This report outlines Veterans Health
Administration (VHA)’s continued response
to the pandemic and provides VHA leaders’
descriptions of the evolving challenges they
faced in caring for veterans and potentially
nonveteran patients as well. The VA OIG
engaged leaders from 70 selected facilities
in discussions about patient-care services
provided from March 11, 2020, through June
15, 2020. Overall, this report highlights a
multitude of actions taken by VHA, Veterans
Integrated Systems Network, and facility
leaders to maintain operations during a
national emergency. With the uncertainty of
timing and magnitude of possible recurrent
outbreaks, this review presents strategies
various facilities put into place over the past
several months that will hopefully promote
discussion and consideration of lessons
learned and best practices among facility
and community health care leaders.
HHS OIG
Hospital Experiences Responding to the
COVID-19 Pandemic: Results of a National
Pulse Survey March 23-27, 2020, Rpt. No.
OEI-06-20-00300, April 3, 2020
This review provides HHS and other decision-
makers (e.g., state and local officials and
other federal agencies) with a national
snapshot of hospitals’ challenges and needs
in responding to the COVID-19 pandemic.
This is not a review of HHS response to
the COVID-19 pandemic. The HHS OIG
collected this information as an aid for HHS
as it continues to lead efforts to address
the public health emergency and support
hospitals and other first responders. In
addition, hospitals may find the information
about each other’s strategies useful in their
efforts to mitigate the challenges they are
facing.
Other: Agency Operations
Total Reports

19
KEY REPORTS
Department of Education OIG
Challenges for Consideration in
Implementing and Overseeing the CARES
Act, Rpt. No. X20DC0003, September 10,
2020
This management information report
provides the OIG’s perspective on challenges
OVERSIGHT REPORTS

23
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Semiannual Report to Congress  |  APRIL 1, 2020 - SEPTEMBER 30, 2020
the Department of Education may face as
it implements and oversees the CARES Act.
The Education OIG identified challenges
related to grantee oversight and monitoring,
student financial assistance oversight and
monitoring, and data quality and reporting
that the Department should consider as it
implements and oversees the CARES Act.
DOL OIG
COVID-19: OSHA Needs to Improve Its
Handling of Whistleblower Complaints During
the Pandemic, Rpt. No. 19-20-010-10-105,
August 14, 2020
The Occupational Safety and Health
Administration (OSHA) investigates
complaints of discriminatory actions
taken against employees who “blow the
whistle” under any of 23 statutes, the basic
provisions of which are administered by
11 different federal agencies. The DOL
OIG found the pandemic has significantly
increased the number of whistleblower
complaints filed with OSHA. OSHA was
challenged to complete investigations in a
timely manner before the pandemic, and the
potential exists for even greater delays now.
HUD OIG
Telework Impact on HUD’s Operations Due to
the COVID-19 Pandemic, Rpt. No. 2020-OE-
0006, June 1, 2020
This memorandum report summarizes survey
and interview results on how mandatory
telework affects HUD’s operations. The HUD
OIG conducted surveys and interviews to
evaluate HUD’s use of agency-wide telework
in response to the COVID-19 pandemic.
The study was designed to provide insights
OVERSIGHT REPORTS
into the types of obstacles that impeded
HUD operations and how HUD responded to
identified limitations. HUD demonstrated a
capacity to sustain mission essential operations
during a period of mandatory telework. Although
some processes were significantly affected,
most were only slightly impacted or not affected
at all.
Click on the links below to view all reports
within each challenge area:
Financial Management of Relief Funding
Grants and Guaranteed Loan Management
IT Security and Management
Protecting Health and Safety
Other Agency Operations

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Appendix A
Acronym List
BIA
BOP
BSEE
CARES Act
CDC
CIGIE
COVID-19
DOD
DOI
DOJ
DOL
EPA
ETA
FFCRA
FHFA
GAO
GSA
HHS
HUD
IG
IT
NFL
NSF
OIA
OIG
OMB
OSHA
OWCP
PPP
PRAC
PUA
SBA
SIGPR
TIGTA
UI
USDA
USPS
VA
VBA
VHA
Bureau of Indian Affairs
Federal Bureau of Prisons
Bureau of Safety and Environmental Enforcement
Coronavirus Aid, Relief, and Economic Security Act
Centers for Disease Control and Prevention
Council of the Inspectors General on Integrity and Efficiency
Coronavirus Disease 2019
Department of Defense
Department of the Interior
Department of Justice
Department of Labor
Environmental Protection Agency
Employment and Training Administration
Families First Coronavirus Response Act
Federal Housing Finance Agency
Government Accountability Office
General Services Administration
Department of Health and Human Services
Department of Housing and Urban Development
Inspector General
Information Technology
National Football League
National Science Foundation
Office of Insular Affairs
Office of Inspector General
Office of Management and Budget
Occupational Safety and Health Administration
Office of Workers’ Complensation Programs
Paycheck Protection Program
Pandemic Response Accountability Committee
Pandemic Unemployment Assistance
Small Business Administration
Special Inspector General for Pandemic Recovery
Treasury Inspector General for Tax Administration
Unemployment Insurance
U.S. Department of Agriculture
U.S. Postal Service
Department of Veterans Affairs
Veterans Benefits Administration
Veterans Health Administration

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Appendix B
Pandemic-Related Reports by Office of Inspector General (OIG)
Offices of Inspectors General (OIG) issued a total of 89 reports between April 1, 2020 and
September 30, 2020 related to the novel coronavirus 2019 (COVID-19) pandemic response.
Below is a list of all 89 reports with a summary for each one.
U.S. Agency for International Development (USAID) OIG
Information Brief: USAID COVID-19 Activity Update January – August 2020, September 21,
2020
This brief provides information on U.S. Agency for International Development’s response to
the COVID-19 pandemic and associated challenges, as well as related oversight plans and
activities. The OIG prepared this informational brief to increase stakeholder knowledge and
public transparency regarding these efforts. This brief reports on activities from the start of
the COVID-19 pandemic through August 31, 2020.
Key Questions to Inform USAID’s COVID-19 Response, May 21, 2020
This advisory notice poses key questions from past lessons learned for U.S. Agency for
International Development to consider while planning and executing its response to the
COVID-19 pandemic. The lessons learned and corresponding questions fall under four broad
areas: (1) managing risks to humanitarian assistance amid a public health emergency
of international concern; (2) maintaining responsibilities for planning, monitoring, and
sustaining U.S.-funded development; (3) maximizing stakeholder coordination for a global
COVID-19 response; and (4) addressing vulnerabilities and implementing needed controls in
Agency core management functions.
Amtrak OIG
Governance: Observations on Amtrak’s Use of CARES Act Funds, Rpt. No. OIG-
MAR-2020-013, August 5, 2020
This management advisory reports on Amtrak’s ability to monitor and assess how the
company is using CARES Act funds and the controls it has in place to accurately account
for and report on them. The Amtrak OIG determined that so far, the company’s initial steps
to use, account for, and report on the CARES Act funds are encouraging, and it identified
three areas where additional focus could reduce risks—more transparent data, more timely
verification of expenses, and ensuring adequate controls are in place.

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Architect of the Capitol (AOC) OIG
Architect of the Capitol Status of CARES Act Funding, August 5, 2020
This report presents the Architect of the Capitol’s progress as of July 22, 2020 in obligating
its CARES Act appropriations. Specifically, the Architect of the Capitol had obligated
$24,852,000 of its $25,000,000 total appropriations, and included the procurement of face
coverings, hand sanitizer, disinfectant wipes, and gloves for the Architect of the Capitol, the
U.S. House of Representatives, U.S. Senate, legislative branch agencies, and the Supreme
Court.
U.S. Department of Agriculture (USDA) OIG
USDA Coronavirus Disease Funding 2019, 50025-0001-23, September 30, 2020
This report provides the OIG’s summarization of USDA’s COVID-19 funding as of May 31,
2020.
COVID-19: Forest Services’ Wildland Fire Response Plans, 08025-0001-41, August 14, 2020
This memorandum provides the OIG’s comments on the Wildland Fire Response Plans that
were developed to more safely and effectively combat wildland fires during the COVID-19
pandemic.
Department of Defense (DOD) OIG
Evaluation of Department of Defense Medical Treatment Facility Challenges During the
Coronavirus Disease-2019 (COVID-19) Pandemic, DODIG-2020-133, September 30, 2020
The DOD OIG report determined the challenges and needs encountered by personnel
working at DOD Medical Treatment Facilities while responding to the coronavirus disease
2019 pandemic. DOD Medical Treatment Facilities respondents reported challenges within
five main areas: personnel, supplies, testing capabilities, information technology, and
guidance and lines of authority. The OIG recommended that the Under Secretary of Defense
for Personnel and Readiness, in conjunction with the Assistant Secretary of Defense for
Health Affairs and Secretaries of the Military Departments, establish a working group within
30 days of this report’s publication, to address the challenges that the OIG identified during
the COVID-19 pandemic that exist between the Services and the Defense Health Agency.
Evaluation of the U.S. Africa Command’s Response to the Coronavirus Disease-2019,
DODIG-2020-132, September 30, 2020
The DOD OIG determined how U.S. Africa Command, and its component commands,
executed pandemic response plans; and identified the challenges encountered in
implementing the response plans and the impact to operations resulting from COVID-19. The
results of this evaluation are classified.
Appendix B

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Audit of Screening and Quarantine Procedures for Personnel Entering Al Udeid Air Base,
Qatar, DODIG-2020-128, September 24, 2020
The DOD OIG determined the 379th Air Expeditionary Wing Expeditionary Security
Forces Squadron and the Expeditionary Forces Support Squadron developed screening
and quarantine procedures for personnel entering Al Udeid Air Base in accordance
with applicable guidance in response to COVID-19. The Squadrons implemented most
procedures, but improvements are needed. If screening procedures are not consistently
applied to all personnel entering Al Udeid Air Base, there is a risk that U.S. military, civilian,
and contractor personnel may contract and spread COVID-19. If a surge in COVID-19 cases
develops, ongoing operations and exercises in Qatar and the U.S. Central Command area of
responsibility could be canceled, postponed, or impacted by staffing shortages caused by
rapid increases in infected personnel.
Special Report: Controls Implemented by the Defense Health Agency to Control Costs
for TRICARE Coronavirus Disease-2019 Pandemic Related Services, DODIG-2020-125,
September 3, 2020
This special report identified the actions the Defense Health Agency has taken to control
costs for health care claims related to the COVID-19 pandemic. Although the Defense
Health Agency implemented controls related to COVID-19 health care claims, the Defense
Health Agency officials must continue to address controlling costs and preventing fraudulent
providers from exploiting the health system.
Special Report on Best Practices and Lessons Learned for DOD Contracting Officials in the
Pandemic Environment, DODIG-2020-085, June 2, 2020
DOD officials are under increased pressure to provide goods and services in a fast-paced,
ever-changing environment under the COVID-19 pandemic, which are similar to the
pressures that were present during past disaster response and relief efforts. This report
identifies lessons learned related to communication and coordination, documentation,
consistency in contracting processes, and staffing and training to help minimize
opportunities for fraud, waste, and abuse in the awarding and overseeing of the large
number of COVID-19 related contract.
Special Report on Protecting Patient Health Information During the COVID-19 Pandemic,
DODIG-2020-080, April 23, 2020
Over the past three years, the DOD OIG and GAO have assessed the effectiveness of security
controls implemented to protect DOD controlled unclassified information, including patient
health information and personally identifiable information maintained on DOD networks
and systems, from internal and external cyber threats. This report provides lessons learned
and best practices that we identified during our previous work related to the security and
protection of patient health information at medical treatment facilities.
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COVID-19 Expenditures - Lessons Learned Regarding Awareness of Potential Fraud, Waste,
and Abuse Risk, April 6, 2020
This memorandum shares best practices and lessons learned during previous oversight
work that can help the DOD use CARES Act funds effectively, while at the same time seeking
to prevent fraud, waste, and abuse.
Department of Education OIG
Challenges for Consideration in Implementing and Overseeing the CARES Act, X20DC0003,
September 10, 2020
This management information report identifies challenges the Department of Education
may face as it implements and oversees the CARES Act. These challenges include grantee
oversight and monitoring, student financial assistance oversight and monitoring, and data
quality and reporting that the Department of Education should consider as it implements
and oversees the CARES Act.
Department of Health and Human Services (HHS) OIG
Hospital Experiences Responding to the COVID-19 Pandemic: Results of a National Pulse
Survey March 23-27, 2020, OEI-06-20-00300, April 3, 2020
This report provides HHS and other decision-makers (e.g., state and local officials and
other federal agencies) with a national snapshot of hospitals’ challenges and needs in
responding to the COVID-19 pandemic. This was not a review of HHS response to the
COVID-19 pandemic, but the information presented serves as an aid for HHS as it continues
to lead efforts to address the public health emergency and support hospitals and other first
responders. In addition, hospitals may find the information about each other’s strategies
useful in their efforts to mitigate the challenges they are facing.
Department of Homeland Security (DHS) OIG
Early Experiences with COVID-19 at CBP Border Patrol Stations and OFO Ports of Entry, OIG-
20-69, September 4, 2020
The 136 Border Patrol stations and 307 Office of Field Operations ports of entry—surveyed
from April 22, 2020 to May 1, 2020 about experiences and challenges managing
COVID-19—described various actions they have taken to prevent and mitigate the disease’s
spread among travelers, detained individuals, and staff. Overall, the majority of respondents
reported that their facilities were prepared to address COVID-19.
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Early Experiences with COVID-19 at ICE Detention Facilities, OIG-20-42, June 18, 2020
Immigration and Customs Enforcement detention facilities were surveyed from April 8-20,
2020 regarding their experiences and challenges managing COVID-19 among detainees in
their custody and among their staff. Overall, almost all facilities stated they were prepared to
address COVID-19 but expressed concerns if the pandemic continued to spread. At the time
of the survey, 23 facilities reported having detainees who had tested positive for COVID-19;
this number had risen to 52 facilities as of May 26, 2020.
Department of Housing and Urban Development (HUD) OIG
Opportunities Existed to Improve HUD’s Responses to Inquiries from Borrowers, Industry
Partners, and the General Public Regarding Forbearance and Foreclosure Relief Provided by
the CARES Act, September 22, 2020
The HUD OIG reviewed the accuracy of HUD’s responses to inquiries from borrowers, industry
partners, and the general public regarding forbearance and foreclosure relief provided by
the CARES Act. The OIG found that HUD’s National Servicing Center provided accurate and
complete responses to 30 of 44 inquiries (68%) reviewed, and the contractor operating the
Federal Housing Administration Resource Center provided accurate and complete responses
to 88 of 94 inquiries (94%) reviewed. Although the contractor responded accurately to a
high percentage of inquiries, the OIG advised that HUD staff could provide better customer
service to owners, industry partners, and the general public with more direct, accurate, and
complete responses.
Telework Impact on HUD’s Operations Due to the COVID-19 Pandemic, 2020-OE-0006, June
1, 2020
This memorandum report summarizes survey and interview results on the impact mandatory
telework in response to the COVID-19 pandemic is having on HUD’s operations. The survey
results provide insights into the types of obstacles that impeded HUD operations and how
HUD responded to identified limitations. The HUD OIG found that HUD demonstrated a
capacity to sustain mission essential operations during a period of mandatory telework, but
some processes were significantly impacted.
Some Mortgage Loan Servicers’ Websites Offer Information about CARES Act Loan
Forbearance That Is Incomplete, Inconsistent, Dated, and Unclear, April 27, 2020
This report presents the findings of the HUD OIG, who performed a study assessing what
information servicers of mortgage loans insured by Federal Housing Administration are
providing to borrowers regarding forbearance options available under the CARES Act. The
OIG found that not all servicers’ websites provided readily accessible information about
forbearance and servicers’ websites provided inconsistent information about durations
of forbearances. Additionally, some servicers’ website information was dated prior to
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enactment of the CARES Act, did not specifically meet the mandates of the Act, or indicated
that they were awaiting further guidance. Finally, several servicers’ websites gave the
impression that lump sum payments would be required at the end of the forbearance period.
Department of the Interior (DOI) OIG
The Bureau of Safety and Environmental Enforcement’s Safety Inspection Program
COVID-19 Response, 2020-CR-047, September 21, 2020
We reviewed the actions the Bureau of Safety and Environmental Enforcement’s (BSEE’s)
three regions—the Gulf of Mexico Region, Pacific Region, and Alaska Region—have taken
to protect inspectors and offshore employees from COVID-19 and evaluated any impacts
the virus had on inspections BSEE conducted since March 2020. We found that BSEE
developed, communicated, and updated COVID-19 guidance for all personnel involved
with offshore inspections; continued to complete its required inspections; and adapted
its practices and remotely witnessed operators’ blowout preventer tests by accessing the
operators’ software systems. BSEE did not, however, provide the inspectors with guidance on
how to witness the blowout preventer remotely. As of July 15, 2020, BSEE officials informed
us they were developing this guidance.
Where’s the Money? DOI Use of CARES Act Funds as of August 31, 2020, 2020-FIN-068,
September 28, 2020
This report presents DOI’s progress as of August 31, 2020, in spending CARES Act
appropriations. Specifically, DOI’s expenditures to date total $526,662,366, and its
obligations total $624,399,884. The report also provides information on important
milestones DOI has for the CARES Act. These milestones are closely monitored and updated
in each installment of the report.
Bureau of Indian Affairs Funding Snapshot, 2020-FIN-051, September 3, 2020
Under the CARES Act, the Bureau of Indian Affairs (BIA) received $453 million to prevent,
prepare for, and respond to the COVID-19 pandemic, in addition to funds allotted to
American Indian tribes and Alaska Native organizations from the Department of the
Treasury, USDA, and HHS. This report summarizes the spend plans and time frames for the
BIA’s use of CARES Act funds from these sources and provides information about potential
fraud indicators and controls for effective oversight to help the BIA manage these funds.
CARES Act Flash Report: Lessons Learned for Purchase Card Use, 2020-FIN-055, August
25, 2020
When this was issued, the CARES Act had provided DOI with $909.7 million. This report
presents lessons learned and risks identified in prior work—both audits and investigations—
that DOI should consider as it makes purchases under the CARES Act. The following factors
are crucial for successful oversight of purchase cards transactions: ensuring sufficient
Appendix B

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documentation for purchases; timely reviewing and approving statements or transactions;
using mandatory sources for purchases; and providing training to cardholders and approving
officials.
Where’s the Money? DOI Use of CARES Act Funds as of July 31, 2020, 2020-FIN-059,
August 17, 2020
This report presents DOI’s progress as of July 31, 2020, in spending CARES Act
appropriations. Specifically, DOI’s expenditures to date total $502,312,984 and its
obligations total $599,016,669. This report also provides information on important
milestones DOI has for the CARES Act. These milestones are closely monitored and updated
in each installment of the report.
CARES Act Funds for DOI’s Wildland Fire Management Program as of June 19, 2020, 2020-
ER-042, July 31, 2020
DOI approved $11.3 million in funding for its Wildland Fire Management program through
September 30, 2020. As of June 19, 2020, DOI had approved $11.3 million, and the
Wildland Fire Management program had obligated $547,596 (or 5%) and spent $381,431
(or 3%) of those approved funds.
Where’s the Money? DOI Use of CARES Act Funds as of June 30, 2020, 2020-FIN-052, July
28, 2020
This report presents DOI’s progress as of June 30, 2020, in spending CARES Act
appropriations. Specifically, DOI’s expenditures to date total $393,538,262 and its
obligations total $534,545,127. This also provides information on important milestones
DOI has for the CARES Act. These milestones are closely monitored and updated in each
installment of the report.
Bureau of Indian Education Snapshot, 2020-FIN-050, July 14, 2020
This report summarizes priorities of the Bureau of Indian Education’s CARES Act spend plan,
as of July 14, 2020, which covers the $69 million in Operation of Indian Education Programs
and the $153.75 million from the Education Stabilization Fund.
Management Advisory - Recommendations for Reimbursing Contractors’ Paid Leave Under
the Coronavirus Aid, Relief, and Economic Security (CARES) Act, July 6, 2020
CARES Act Section 3610 allows federal agencies to reimburse their contractors and
subcontractors for any paid leave, including sick leave, that the contractors provide to
keep their employees or subcontractors in a “ready state.” Because these reimbursements
present several risks and DOI has already received Section 3610 claims from contractors,
DOI urgently needs to put policies in place to ensure consistent oversight of reimbursed
leave costs.
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The Office of Insular Affairs Took Appropriate Action With CARES Act Funds, 2020-WR-041,
June 25, 2020
The Office of Insular Affairs (OIA) received $55 million to distribute among the seven Insular
Area governments to assist them in their preparation for, response to, and prevention
measures for the COVID-19 pandemic. This report provides a summary of the DOI OIG’s
review of OIA’s oversight of the CARES Act funds to the Insular Area governments to date.
The DOI OIG found that the OIA had taken prompt and immediate action in its allocation of
CARES Act funds to Insular Area governments. Less than two weeks after the passage of the
CARES Act, OIA supplemented its official website with information on the CARES Act funding,
developed a fair allocation method and made funds available to Insular Area governments
for immediate action, and provided clear guidance to the Insular Area governments.
The National Park Service’s Coronavirus Response Operating Plans, 2020-CR-039, June 25,
2020
As of May 12, 2020, most of the national parks were entirely closed or still partially closed.
Of the 62 national parks, 32 did not yet have an anticipated date to increase recreational
access, visitor services, or use of some facilities, while 30 parks had either already began
a phased reopening or anticipated an opening date between May 2020 and July 2020. The
National Park Service cannot take a one-size-fits-all approach to reopening its locations,
as each national park must consider guidance from federal, state, and local officials.
Considering the risks associated with COVID-19 and the phased reopening of the national
parks, it is imperative that all National Park Service locations have a park-specific plan to
operate in a way that provides public access while protecting visitors and staff from further
transmission of the virus.
Lessons Learned for Indian Country, 2020-FIN-045, June 25, 2020
This report presents lessons learned from prior work that DOI, the Bureau of Indian Affairs,
and the Bureau of Indian Education should consider as they make awards, promote safety,
and provide oversight under the CARES Act. The following areas are important for improved
safety and successful oversight: ensuring Indian school safety and health while providing
educational services; providing oversight to help prevent mismanagement of financial
awards; and minimizing the spread of the virus while maintaining safety within tribal
detention centers.
Where’s the Money? DOI Use of CARES Act Funds as of May 31, 2020, 2020-FIN-046, June
15, 2020
This report presents DOI’s progress as of May 31, 2020, in spending CARES Act
appropriations. Specifically, DOI’s expenditures to date total $337,105,190 and its
obligations total $448,680,794. The report also provides information on important
milestones DOI has for the CARES Act. These milestones are closely monitored and updated
in each installment of the report.
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Lessons Learned for CARES Act Awards, 2020-FIN-037, May 20, 2020
This report presents lessons learned and risks identified in prior work—both audits and
investigations—that DOI should consider as it makes awards and provides oversight under
the CARES Act. The following factors are important for successful oversight: ensuring
sufficient workforce capacity; ensuring use of the appropriate award vehicle (contract vs.
grant vs. cooperative agreement); maximizing competition in the source selection process;
ensuring background research and risk assessments of potential recipients; monitoring
documentation and use of funds by recipients; and reviewing recipients’ performance and
financial reports.
Where’s the Money? DOI Use of CARES Act Funds as of April 28, 2020, 2020-FIN-036, May
5, 2020
This report presents DOI’s progress as of April 28, 2020, in spending CARES Act
appropriations. Specifically, DOI’s expenditures to date total $168,719,791 and its
obligations total $387,887,389; a total of 491 grants and contracts have been awarded,
with a total value of $390,845,278; and expenditures by charge card total $2,409,399. The
report also provides information on important milestones DOI has for the CARES Act.
Department of Justice (DOJ) OIG
Remote Inspection of Federal Bureau of Prisons Contract Correctional Institution McRae,
Operated by CoreCivic, 20-098, August 31, 2020
The DOJ OIG issued a report assessing McRae’s management of coronavirus disease
2019 (COVID-19). The OIG found that the BOP Privatization Management Branch issued
guidance to contract prisons after the BOP issued comparable guidance to BOP-managed
institutions between February and April 2020. The OIG also found that McRae officials did
not immediately restrict all inmates to their housing units after the first inmate presented
symptoms and ultimately tested positive for COVID-19. A McRae physician told the DOJ OIG
that the delay in restricting inmates likely led to the spread of COVID-19 within the prison.
Remote Inspection of Federal Bureau of Prisons Contract Correctional Institution
Moshannon Valley, Operated by the Geo Group, Inc., 20-097, August 31, 2020
The DOJ OIG issued a report assessing Moshannon Valley’s management of COVID-19. The
OIG found that the BOP’s Privatization Management Branch issued guidance to contract
prisons after the BOP issued comparable guidance to BOP-managed institutions between
February and April 2020. The OIG also found that, due to supply issues, for over two weeks
Moshannon was unable to comply with the April 3 recommendation from the Centers for
Disease Control and Prevention (CDC) for individuals to wear cloth face coverings in public
settings. In addition, Moshannon officials adhered to all other applicable COVID-19 related
BOP policies and CDC guidelines and regularly communicated changes to staff and inmates.
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Remote Inspection of the Federal Bureau of Prisons Contract Correctional Institution Giles
W. Dalby, Operated by Management & Training Corporation, 20-096, August 31, 2020
The DOJ OIG issued a report assessing Dalby’s management of COVID-19. The OIG found
that the BOP’s Privatization Management Branch issued guidance to contract prisons after
the BOP issued comparable guidance to BOP-managed institutions between February and
April 2020. The OIG also found that for two weeks Dalby had an insufficient number of
face coverings to comply with the April 3 CDC guideline for individuals to wear cloth face
coverings in public settings. The OIG’s survey of Dalby staff rated Dalby better than average
on the availability of personal protective equipment, timeliness of guidance to staff, and
management of potentially symptomatic inmates.
Remote Inspection of Federal Correctional Complex Tucson, 20-087, July 23, 2020
The DOJ OIG issued a report assessing the steps Federal Correctional Complex Tucson
officials took to prepare for, prevent, and manage COVID-19 transmission within its facilities.
The OIG found that Federal Correctional Complex Tucson officials adhered to applicable BOP
policies related to COVID-19 and CDC guidelines and regularly communicated changes to
staff and inmates. The OIG determined that several factors assisted Federal Correctional
Complex Tucson in responding to the COVID-19 pandemic, including Federal Correctional
Complex Tucson’s proactive implementation of preventive measures before they were
required by the BOP.
Remote Inspection of Federal Correctional Complex Lompoc, 20-086, July 23, 2020
The DOJ OIG issued a report assessing the steps Federal Correctional Complex Lompoc
officials took to prepare for, prevent, and manage COVID-19 transmission within its
facilities. The OIG found that preexisting staffing shortages were among the institution’s
biggest challenges in controlling the spread of infection. Additionally, the OIG found that
Lompoc’s initial COVID-19 screening process was not fully effective, as two staff members
came to work in late March after experiencing COVID-19 symptoms. The OIG also found
that the BOP’s use of home confinement in response to the spread of COVID-19 at Federal
Correctional Complex Lompoc was extremely limited.
Interim Report - Review of the Office of Justice Programs’ Administration of CARES Act
Funding, 20-079, July 9, 2020
The DOJ OIG released an interim report examining the Office of Justice Programs’ (OJP)
administration of CARES Act funding. This report covered OJP’s actions during the
Coronavirus Emergency Supplemental Funding solicitation’s open period from March 30 to
May 29, 2020. Generally, OJP has distributed Coronavirus Emergency Supplemental Funding
quickly and in accordance with CARES Act requirements. However, the OIG found that OJP
approved awards to areas with limited pandemic impact, and the OIG has identified multiple
fraud schemes specifically targeting funding made available through the CARES Act, some
of which could directly impact OJP Coronavirus Emergency Supplemental Funding award
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recipients. The report contained no recommendations to Office of Justice Programs. The OIG
shared information on the areas of risk discussed above, and OJP agreed that the DOJ OIG’s
work provided useful monitoring strategies to mitigate the potential for fraud, waste, and
abuse in the Coronavirus Emergency Supplemental Funding program.
Status of CARES Act Funding as of June 12, 2020 (Unaudited), 20-074, June 24, 2020
The DOJ OIG released a report providing the status of DOJ funding received from the CARES
Act and other DOJ CARES Act reporting requirements. It is designed to give a snapshot of the
status of the $1.007 billion in CARES Act funding received by DOJ components. The report
also lists upcoming due dates related to reporting requirements outlined in the CARES Act
and subsequent Office of Management and Budget guidance, as well as the initial initiatives
the DOJ OIG has taken to ensure robust oversight of this critical funding.
COVID-19 Challenges for the U.S. Department of Justice, 20-072, June 17, 2020
The DOJ OIG released a report identifying the top pandemic-related challenges facing DOJ.
In particular, the report identifies challenges related to quickly and efficiently distributing
grant funding provided under the CARES Act, protecting DOJ prison staff and inmates, and
adjudicating immigration cases.
Department of Labor (DOL) OIG
COVID-19: OSHA Needs to Improve Its Handling of Whistleblower Complaints During the
Pandemic, 19-20-010-10-105, August 14, 2020
The DOL OIG found that the pandemic has significantly increased the number of
whistleblower complaints filed with the Occupational Safety and Health Administration
(OSHA). OSHA was challenged to complete investigations in a timely manner before the
pandemic, and the potential exists for even greater delays now.
COVID-19: More Can Be Done to Mitigate Risk to Unemployment Compensation under the
CARES Act, 19-20-008-03-315, August 7, 2020
While the Employment and Training Administration (ETA) implemented CARES Act
Unemployment Insurance (UI) provisions in a timely way, additional guidance could better
assist states in mitigating the risk of fraud. Further, ETA directed states to use their existing
program integrity systems to include CARES Act UI programs, but ETA can do more to ensure
adequate program assessment and reporting. ETA’s guidance did not sufficiently address
the risk of fraud, waste, or abuse, and its oversight plan does not sufficiently address the
assessment of CARES Act UI program results because the CARES Act UI programs are not
included in its program assessments.
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COVID-19: WHD Needs to Closely Monitor the Pandemic Impact on Its Operations, 19-20-
009-15-001, August 7, 2020
Even though the Wage and Hour Division (WHD) acted quickly after Congress passed
the Families First Coronavirus Response Act (FFCRA) by issuing guidance, training staff,
and conducting oversight, the agency continues to face challenges as it implements and
enforces the requirements of the FFCRA. One challenge includes conducting enforcement
activities while maximizing telework and maintaining social distancing. Another major
challenge is ensuring appropriate eligibility for FFCRA’s emergency paid leave benefits.
COVID-19: ETA Should Continue to Closely Monitor Impact on Job Corps Program, 19-20-
007-03-370, July 28, 2020
Job Corps temporarily suspended operations on its campuses on March 16, 2020 and
transported nearly 30,000 students to their homes or found them housing. Fifty-five centers
remained open to house and feed 445 students who had nowhere to go. Between March
16 and May 31, 2020, four of these students tested positive for COVID-19. Thirty-five staff
tested positive while they were actively working. Job Corps transitioned all centers to remote
learning on May 11, 2020, in order to continue educating and training students. Remote
learning will create challenges for Job Corps, such as addressing students’ deficiencies in
basic skills and ability to learn technical skills.
COVID-19: MSHA Faces Multiple Challenges in Responding to The Pandemic, 19-20-006-06-
001, July 24, 2020
The DOL OIG found that the Mine Safety and Health Administration (MSHA) faces a
number of current and potential challenges related to COVID-19. While MSHA has taken
actions to address some concerns, more is required to ensure the safety of its workforce
and the mining industry. More action is needed to determine if the agency should issue a
temporary standard to suspend or reduce some of its activities, i.e., reducing unnecessary
contact. These actions could impact miner health or safety as well as result in a backlog of
work. Mine Safety and Health Administration is also challenged in completing mandatory
inspections in a timely way while ensuring the safety of its inspectors and providing critical
training to mine rescue personnel.
COVID-19: OWCP Should Continue to Closely Monitor Impact on Claims Processing, 19-20-
004-04-001, July 6, 2020
The DOL OIG found that most of the programs under the Office of Workers’ Compensation
Programs were experiencing or expecting delays and resource management issues as a
result of increasing claims or social distancing mandates brought on by the pandemic. In
response, the programs are tracking the delays, providing guidance, extending deadlines,
and taking additional actions as needed.
Appendix B

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CARES Act: Key Areas of Concern Regarding Implementation of Dislocated Worker Grant
Provisions, 19-20-005-03-391, June 23, 2020
This advisory report presents the OIG’s key areas of concern regarding ETA’s implementation
of Dislocated Worker Grant provisions included in the CARES Act. ETA received $345 million
to prevent, prepare for, and respond to COVID-19 for dislocated workers assistance.
Alert Memorandum: The Pandemic Unemployment Assistance Program Needs Proactive
Measures to Detect and Prevent Improper Payments and Fraud, 19-20-002-03-315, May 26,
2020
The DOL OIG identified a concern regarding the Unemployment Insurance (UI) Program’s
expansion under the CARES Act and self-certification. To establish eligibility, the CARES Act
requires individuals to self-certify that they have lost employment income due to a reason
related to COVID-19. Reliance on self-certification alone to ensure eligibility for the Pandemic
Unemployment Assistance program will lead to increased improper payments and fraud.
Alert Memorandum: ETA Needs to Improve its Plans for Providing Administrative, Financial
Management, and Audit Requirements Relief to Grant Recipients Impacted by the Novel
Coronavirus (COVID-19), 19-20-003-03-001, May 19, 2020
The DOL OIG found that ETA needs to improve its communication with grant recipients
regarding the availability of flexibilities provided in the Office of Management and
Budget memorandum M-20-17, including any subsequent updates and ETA’s related
implementation plans. Given the time limit imposed on these flexibilities, it is imperative ETA
communicate this information quickly and through the most effective means possible, such
as DOL’s public facing websites or direct communication with grant recipients.
CARES Act: Initial Areas of Concern Regarding Implementation of Unemployment Insurance
Provisions, 19-20-001-03-315, April 21, 2020
This advisory report presents initial areas of concern that DOL and the states should
consider given the implementation of the UI provisions included in the CARES Act. UI is a
joint federal-state program, with ETA providing oversight of states.
Department of Transportation (DOT) OIG
Memorandum to the Secretary: Key Potential Risk Areas for the Department of
Transportation in Overseeing CARES Act Requirements, CC2020005 (DOT), June 17, 2020
The CARES Act provides the Department of Transportation with over $36 billion to prevent,
prepare for, and respond to COVID-19 across all modes of transportation. This report
provides a summary of key risk areas for Department of Transportation’s consideration in
bolstering its oversight of CARES Act grantees and contractors to promote efficiencies; help
ensure compliance; and better prevent fraud, waste, and abuse.
Appendix B

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Department of the Treasury (Treasury) OIG
American Samoa Uses of Coronavirus Relief Fund Payment, OIG-CA-023, July 14, 2020
The Treasury OIG issued a letter to the Director of the Department of Treasury American
Samoa related to concerns over uses of its Coronavirus Relief Fund proceeds to make direct
payments to members of its Fono (Legislature) of $20,000 to the Senate President and
Speaker of the House and $10,000 to other members to support teleworking from their
homes. Since Fono members were already teleworking prior to COVID-19 due to ongoing
construction of its legislature building, The Treasury OIG requested that funds be returned
to the American Samoa government for future uses related to COVID-19. The letter also
clarified the permissibility of other proposed uses related to a hotel lease and payments to
villages.
Interim Audit Update - Coronavirus Relief Fund Recipient Reporting, OIG-20-036, May 27,
2020
Treasury disbursed initial Coronavirus Relief Fund payments to recipients in the form of
direct payments rather than financial assistance (i.e., grants) and without agreements or
terms and conditions notifying recipients of the reporting requirements outlined in Section
15011 of the CARES Act, Reporting on the Use of Funds. Furthermore, as required by the
CARES Act, Treasury has not provided user-friendly means for recipients to meet reporting
requirements. Without the use of an agreement with terms and conditions requiring
recipient reporting and reporting mechanisms, there is risk that reporting will not be done
as required by the CARES Act resulting in the lack of accountability and transparency
surrounding recipients’ use of funds. While Treasury General Counsel’s position that
reporting requirements of Section 15011 under Division B of the CARES Act did not apply
to the Coronavirus Relief Fund under Division A, management expressed its commitment,
among other things, to ensuring transparency, accountability, and adherence to all statutory
requirements in connection with the CARES Act.
Department of Veterans Affairs (VA) OIG
Date of Receipt of Claims and Mail Processing During the COVID-19 National State of
Emergency, 20-02825-242, September 17, 2020
This report presents the VA OIG’s review of the Veterans Benefits Administration’s (VBA)
processing of benefit claims and mail during the COVID-19 pandemic. The OIG found
VBA staff did not properly apply date of receipt guidance for an estimated 98% of 3,200
claims established from April 7 through April 20, 2020, which may be used to establish
when veterans become entitled to benefit payments. VBA staff did continue to process
mail received at VA facilities, with the postal service forwarding all regional office mail to a
scanning facility starting March 31, 2020.
Appendix B

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Appointment Management During the COVID-19 Pandemic, 20-02794-218, September 1,
2020
This report presents the VA OIG’s assessment of the Veterans Health Administration’s
(VHA) appointment management strategies and the status of canceled appointments. The
OIG’s ongoing surveillance of VHA data shows that overall, from March 15 through June 15,
2020, VHA has canceled nearly 11.2 million appointments and needs to follow up on about
3.3 million of those cancellations. The OIG acknowledges that VA medical facilities made
significant efforts to see patients virtually or to track patient cancellations for rescheduling,
but still have much work to do in following up on the appointments canceled during the
COVID-19 pandemic.
Alleged Deficiencies in the Management of Staff Exposure to a Patient with COVID-19 at the
VA Portland Health Care System in Oregon, 20-02240-248, August 27, 2020
The VA OIG completed a health care inspection to determine the validity of allegations
related to the management of staff exposure to a patient diagnosed with COVID-19 at the VA
Portland Medical Center (facility) in Oregon. The OIG identified some missteps in the facility’s
processes when responding to staff exposure, which affected the accuracy of exposure risk
assessments and monitoring for some exposed staff. While missteps were noted, the facility
made a significant and timely effort to identify staff with potential exposure and respond in
accordance with the most current guidance from the CDC and Oregon Health Authority.
Review of Veterans Health Administration’s COVID-19 Response and Continued Pandemic
Readiness, 20-03076-217, July 16, 2020
This report outlines VHA’s continued response to the pandemic and provides VHA leaders’
descriptions of the evolving challenges they faced in caring for veterans and potentially
nonveteran patients as well. Overall, this report highlights a multitude of actions taken by
VHA, Veterans Integrated Service Network, and facility leaders to maintain operations during
a national emergency. With the uncertainty of timing and magnitude of possible recurrent
outbreaks, this review presented strategies that various facilities put into place over the past
several months that will hopefully promote discussion and consideration of lessons learned
and best practices among facility and community health care leaders.
OIG Inspection of Veterans Health Administration’s COVID-19 Screening Processes and
Pandemic Readiness, 20-02221-120, March 26, 2020
This report presents the VA OIG’s evaluation of COVID-19 screening processes at 237
VA facilities (medical centers, community-based outpatient clinics, and community living
centers) and to collect data on pandemic preparations. The OIG recognizes VA staff’s
tremendous efforts and that challenges related to the pandemic may change rapidly.
The OIG hopes that the report will provide VHA leaders with a better assessment of the
screening, access, and emergency preparedness at the facilities.
Appendix B

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Environmental Protection Agency (EPA) OIG
EPA Has Sufficiently Managed Emergency Responses During the Pandemic but Needs to
Procure More Supplies and Clarify Guidance, 20-E-0332, September 28, 2020
The EPA OIG found that EPA has sufficiently managed responses during the pandemic, but
that EPA On Scene Coordinators may not be safe deploying during the pandemic without
sufficient personal protective equipment and clear guidance. The OIG recommended that
the EPA implement a strategy to provide necessary personal protective equipment and
cleaning supplies to On Scene Coordinators, including N95 masks; develop communications
mechanisms to address On Scene Coordinators’ safety concerns; clarify its pandemic
guidance; and provide COVID-19 tests to On Scene Coordinators being deployed. The Agency
agreed with one recommendation but disagreed with the other three.
EPA OIG’s Response to the COVID-19 Pandemic, July 31, 2020
This report summarizes the EPA OIG’s audits, evaluations, and investigations to date
that met new challenges posed by the COVID-19 pandemic. It covers work related to the
pandemic’s impact on both the EPA’s and the Chemical Safety Board’s missions, and on
public health and the environment at the core of those missions.
EPA’s FYs 2020–2021 Top Management Challenges, 20-N-0231, July 21, 2020
The EPA OIG identified a new challenge for Fiscal Years 2020-2021 related to the COVID-19
pandemic that affects all government agencies. Specifically, the EPA needs to maintain
human health and environmental protections, business operations, and employee safety
during the COVID-19 pandemic and future natural disasters.
FY 2020 U.S. Chemical Safety and Hazard Investigation Board Management Challenges, 20-
N-0218, July 6, 2020
The EPA OIG identified a new management challenge for the Chemical Safety and Hazard
Investigation Board: “The U.S. Chemical Safety and Hazard Investigation Board Must
Continue Operations During the Coronavirus Pandemic.” This challenge relates to risk
to both the Chemical Safety and Hazard Investigation Board mission achievement and
operations. In the event of a high-consequence incident, the Chemical Safety and Hazard
Investigation Board will need to safely deploy staff with proper training and identify
appropriate testing laboratories. Additionally, the Chemical Safety and Hazard Investigation
Board must hire more investigators, and for its workforce to return to federal facilities, the
Chemical Safety and Hazard Investigation Board must successfully implement cleaning,
social distancing, and continued protection protocols.
Appendix B

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EPA’s Initial Implementation of CARES Act Section 3610, 20-N-0202, June 29, 2020
This report outlines the EPA OIG’s finding that the Office of Acquisition Solutions created
and provided detailed guidance to EPA contracting personnel and contractors related to
reimbursements under Section 3610 of the CARES Act.
Federal Housing Finance Agency (FHFA) OIG
Management Advisory: FHFA-OIG’s Investigation of Allegations of Fraud Affecting Paycheck
Protection Program Loans Obtained or Sought from Federal Home Loan Bank Member
Institutions, OIG-2020-005, September 8, 2020
The FHFA OIG issued a status report on investigations into allegations of Paycheck Protection
Program (PPP) fraud perpetrated at financial institutions that are members of the Federal
Home Loan Bank system. These multiagency investigations, working closely with the DOJ’s
Criminal Division’s Fraud Section, have led to the recovery of more than $300,000 in cash
and disrupted the funding of several fraudulent loans.
Impact of Pandemic-Related Forbearance and Foreclosure Relief for Single-Family
Mortgages on the Enterprises’ Implementation of Current Expected Credit Loss, WPR-2020-
007, September 3, 2020
This white paper discusses the impact of forbearance and foreclosure relief for single-family
mortgages on Fannie Mae and Freddie Mac’s implementation of the Current Expected
Credit Loss methodology during the first and second quarters of 2020. Due to the COVID-19
pandemic, both Fannie Mae and Freddie Mac expected an increase in credit losses, which
was reflected in their financial reporting.
Oversight by Fannie Mae and Freddie Mac of Compliance with Forbearance Requirements
Under the CARES Act and Implementing Guidance by Mortgage Servicers, OIG-2020-004,
July 27, 2020
This report provides information about oversight by the Enterprises over mortgage servicers’
compliance with Section 4022 of the CARES Act and implementing guidance. Section 4022
provides single-family homeowners experiencing financial hardship due to the COVID-19
pandemic the right to a period of forbearance from making mortgage payments on loans
owned or securitized by the Enterprises. During the review, the FHFA OIG learned from the
Enterprises that neither views its responsibilities to include testing whether its servicers
comply with legal and regulatory requirements.
Appendix B

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General Services Administration (GSA) OIG
Alert Memorandum: Concerns Regarding PBS’s Communication and Cleaning Procedures
for Coronavirus Disease 2019 (COVID-19) Exposures, A201018-2, September 3, 2020
The GSA OIG found that the Public Buildings Service did not always receive timely notice of
COVID-19 incidents from building occupants and did not always provide timely notification of
confirmed COVID-19 cases. In addition, because the Public Buildings Service does not have
a standard inspection process for COVID-19 cleaning and disinfection services, it does not
have assurance that contractors are cleaning and disinfecting spaces in accordance with
guidance issued by the Public Buildings Service and CDC.
National Science Foundation (NSF) OIG
Review of the National Science Foundation CARES Act Spending Plan, OIG-20-6-001, May
21, 2020
The NSF OIG found NSF’s plan to be reasonable, prudent, and consistent with the intent
of the CARES Act’s funding objectives. This report discusses NSF’s processes and controls
to disperse and track the funds provided by the Act, including the use of existing funding
mechanisms and unique fund codes.
Pandemic Response Accountability Committee (PRAC)
Top Challenges Facing Federal Agencies: COVID-19 Emergency Relief and Response Effort,
June 17, 2020
This report provides insight into the top management challenges facing federal agencies
that received pandemic related funding as identified by Offices of Inspector General.
U.S. Postal Service (USPS) OIG
Military, Diplomatic, and Other International Election Mail, 20-271-R20, September 30,
2020
USPS processes international election and political mail for eligible U.S. citizens throughout
the world. Military and diplomatic members and their families or other U.S. citizens located
in foreign countries can use or receive these types of mail. The COVID-19 pandemic
significantly impacted international mail service. As result, the OIG evaluated the USPS’
preparedness for processing international election mail, including military and diplomatic
mail.
Appendix B

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Package Delivery in Rural and Dense Urban Areas, RISC-WP-20-008, September 16, 2020
In 2019, carriers delivered nearly six billion packages to every corner of America—more than
19 million every day. This represents an 87% increase in USPS’s package volume since
2013, driven by booming e-commerce sales. The OIG analyzed package volume data for
Fiscal Year 2017, 2018, and 2019 in urban, rural, and suburban areas and explored ways to
improve package delivery efficiency in urban and rural areas. In addition, the OIG analyzed
package volume data for calendar year 2020 through July 3 to study the impact of COVID-19
on USPS package volume.
The U.S. Postal Service and Emergency Response: A History of Delivering for the American
Public, RISC-WP-20-006, September 10, 2020
This white paper discusses USPS’s formal role in the federal National Response Framework,
which guides the country’s response to disasters and emergencies like hurricanes,
bioterrorism, pandemics, and other incidents. USPS has delivered essential items like
prescriptions, unemployment benefit and stimulus payments, personal protective equipment,
and COVID-19 test kits. Ensuring the continuation of mail service during this challenging
time is helping to keep the American public stay safe, secure, and connected.
Processing Readiness of Election and Political Mail During the 2020 General Elections, 20-
225-R20, August 31, 2020
USPS plays a vital role in the American democratic process and this role continues to grow as
the volume of Election and Political Mail increases. In addition to the next general election,
which will be held November 3, 2020, there will be federal elections for all 435 seats in the
U.S. House of Representatives and 35 of the 100 seats in the U.S. Senate. There will also be
13 state and territorial elections for governor and numerous other state and local elections.
Due to the COVID-19 pandemic, there is an expected increase in the number of Americans
who will choose to vote by mail and avoid in-person voting. Our objective was to evaluate the
USPS’s readiness for timely processing of Election and Political Mail for the 2020 general
elections.
Management Alert - Timeliness of Ballot Mail in the Milwaukee P&DC Service Area, 20-235-
R20, July 7, 2020
This management alert presents the results of the USPS OIG’s investigation into reports of
absentee ballots not delivered in a timely manner for the Wisconsin primary election held on
Tuesday, April 7, 2020, and provides recommendations to address the issues identified.
Appendix B

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Railroad Retirement Board (RRB) OIG
Management Information Report – Interim Report Regarding CARES Act Expenditures and
Controls, 20-08, September 28, 2020
This management information report identifies that the Railroad Retirement Board
purchased 685 mobile phones to improve mobility of its workforce with CARES Act funding;
70 percent of those mobile phones acquired did not function properly, and the associated
mobile phone numbers were not accessible internally. In addition, CARES Act payments
were being issued without concurrent verification against state wages and unemployment
benefits.
Small Business Administration (SBA) OIG
Management Alert: Serious Concerns of Potential Fraud in EIDL Program Pertaining to the
Response to COVID-19, 20-16, July 28, 2020
The SBA OIG issued this management alert to inform the agency of strong indicators
of widespread potential fraud in the Economic Injury Disaster Loan and Advance grant
programs that require immediate attention and action. Nearly 3,800 of more than 5,000
instances of suspected fraud reported to the SBA OIG came from only six financial
institutions.
Flash Report: Small Business Administration’s Implementation of the Paycheck Protection
Program Requirements, 20-14, May 5, 2020
The SBA OIG found that SBA’s Interim Final Rules for implementing the PPP and SBA’s FAQs
mostly aligned with the CARES Act. The OIG identified the following areas, however, that did
not fully align with the Act’s provisions: Prioritizing Underserved and Rural Markets; Loan
Proceeds Eligible for Forgiveness; Guidance on Loan Deferments; and Registration of Loans.
White Paper: Risk Awareness and Lessons Learned from Prior Audits of Entrepreneurial
Development Programs, 20-13, April 23, 2020
This white paper identifies lessons learned and risks from prior audits and other reviews
that the SBA should consider as it implements mandates to administer federal funds to
Small Business Development Centers, Women’s Business Centers, and resource partner
associations related to the COVID-19 pandemic.
White Paper: Risk Awareness and Lessons Learned from Audits and Inspections of
Economic Injury Disaster Loans and Other Disaster Lending, 20-12, April 3, 2020
This white paper identifies lessons learned and risks from prior audits and inspections that
it should consider in managing and mitigating the risk of loss for COVID-19 related loans.
The expected increase in loan volumes and amounts and expedited processing time frames
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will place additional stress on existing controls. This document is intended to assist SBA with
ensuring program integrity, program goals and objectives are met, and managing lending
risk.
White Paper: Risk Awareness and Lessons Learned from Prior Audits of Economic Stimulus
Loans, 20-11, April 3, 2020
This white paper provides information regarding lessons learned and risks identified in prior
audits and reviews that the SBA should consider to ensure program integrity and mitigate
the risk of financial loss for COVID-19 related loans. While the SBA has improved controls
related to existing loan programs, the report notes several risk areas that may present the
SBA with challenges while issuing and administering requirements under the COVID-19
related 7(a) stimulus loan programs.
Special Inspector General for Pandemic Recovery (SIGPR)
Special Inspector General for Pandemic Recovery | Quarterly Report to Congress,
September 30, 2020
This quarterly report to Congress summarizes the Special Inspector General for Pandemic
Recovery’s (SIGPR) activities during the third quarter of calendar year 2020. It provides
details on the categories of loans and other investments made by the Secretary of
Treasury to date, including, where applicable and known, a summary listing of the loans
and investments made under each category and program. It further highlights SIGPR’s
application of its jurisdictional analysis to particular CARES Act programs and includes two
recommendations for Congress.
Special Inspector General for Pandemic Recovery | Initial Report to Congress, August 3,
2020
This is the initial report to Congress issued by the SIGPR, as required by the CARES Act,
within 60 days of the IG’s Senate confirmation. It provides details on the categories of
loans and other investments made by the Secretary of Treasury to date, including, where
applicable and known, a summary listing of the loans and investments made under each
category and program. It further highlights SIGPR’s jurisdictional analysis for the major
CARES Act oversight entities and includes recommendations for Treasury and Congress.
Appendix B

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Special Inspector General for the Troubled Asset Relief Program (SIGTARP)
Special Inspector General for the Troubled Asset Relief Program Recommends Treasury
Put to Better Use Unspent Funds in Tarp to Enhance Unemployment Mortgage Assistance
Through Hardest Hit Fund in Light of Recent Significant Unemployment, April 8, 2020
In this letter to the Treasury Secretary, the Special Inspector General for the Troubled
Asset Relief Program recommended that Treasury put to better use all remaining $685
million in the Hardest Hit Fund, to be used for the Hardest Hit Fund’s traditional form of
assistance—mortgage assistance related to unemployment—including the significant recent
unemployment caused by COVID-19. The letter also recommends that Treasury expand the
Hardest Hit Fund by any amounts that will be unspent in the Troubled Asset Relief Program’s
Home Affordable Modification Program for that same purposes, given that Treasury de-
obligated $4.3 billion in that program in the last two years.
Treasury Inspector General for Tax Administration (TIGTA)
Interim Results of the 2020 Filing Season: Effect of COVID-19 Shutdown on Tax Processing
and Customer Service Operations and Assessment of Efforts to Implement Legislative
Provisions, 2020-46-041, June 30, 2020
This provides selected information related to the impact of the COVID-19 on the 2020 Filing
Season. Significant coordination and efforts were taken by the Internal Revenue Service
to expedite its analysis and reprogramming of systems and to educate individuals on the
Economic Impact Payment. As a result of these efforts, the Internal Revenue Service has
issued more than 157 million payments totaling more than $264 billion as of May 21, 2020.
Appendix B

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Appendix C
Hotlines
Since inception, the PRAC received the majority of its hotline complaints through its
electronic complaint form located here: https://www.pandemicoversight.gov/contact/about-
hotline. Our hotline provides an avenue for concerned citizens to report potential fraud,
waste, abuse, and mismanagement related to the pandemic response, CARES Act, and other
related legislation.
During the reporting period, we received 702 hotline communications, of which 118
were filed for information or not actionable. The remaining 584 were deemed potentially
actionable for fraud, waste, abuse, or mismanagement. Since actionable items can relate to
multiple OIGs, we forwarded 1150 allegations to 18 different Offices of Inspectors General
for review and appropriate action.
702
hotlines
118 not
actionable
584 potential
actions
1150
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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
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