Pandemic Response Accountability Committee Strategic Plan 2020-2025

Source document: 2020 06 30 Prac Strategic Plan; document type: criminal-prosecutions.

Full text

July 2020
STRATEGIC PLAN
2020-2025

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Strategic Plan at a Glance: 2020–2025
___________________________________________________________________________________________________________________________________________________________________________________________
Prevent and
Detect Fraud,
Waste, Abuse, and
Mismanagement
• Mitigate Major
Risks That Cut
Across Program
and Agency
Boundaries
• Hold Wrongdoers
Accountable
Ensure Effective
and Efficient PRAC
Operations
•
Fulfill Statutory
Responsibilities
•
Support the
Independent
Oversight of
Inspectors General
•
Build a Diverse
Team of
Innovative
Thought Leaders
GOALS AND OBJECTIVES

MISSION, VISION, AND VALUES
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
MISSION
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
Objectivity ● Independence ● Integrity ● Transparency ● Innovation ●
Collaboration
VALUES
Promote
Coordinated,
Comprehensive
Oversight
• Facilitate Exceptional
Coordination and
Collaboration To
Ensure High-Impact
Results
• Foster Sound
Stewardship of
Covered Funds and
Programs
• Ensure Efficient
Sharing of Data,
Analytics, and Other
Information
Promote
Transparency
• Provide the
public with timely
data and
information on
Covered Funds
and the
Coronavirus
Response

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Strategic Plan: 2020–2025
MESSAGE FROM THE ACTING CHAIR
I am pleased to present the Pandemic Response Accountability
Committee’s (PRAC) Strategic Plan for 2020 through 2025.  As
longtime stewards of taxpayer dollars, the Inspectors General that
comprise the PRAC are dedicated to the mission, vision, and values
described in the plan.
By leveraging partnerships, practicing these values, and achieving
these goals, the PRAC will fulfill its mission to ensure that
coronavirus relief and recovery funds intended to mitigate the
economic, social, and health impacts of the coronavirus
pandemic are awarded and used appropriately.  Accordingly, the
PRAC will pursue its four Strategic Goals by conducting objective
and independent oversight, collaborating with Federal, State, and
local oversight entities, and promoting transparency through its public website,
pandemic.oversight.gov.
We hope that this Strategic Plan will help inform the public about the crucial mission of the
PRAC and guide PRAC members as they deliver high-quality, impactful, and independent
oversight of emergency pandemic spending.
The Honorable Michael E. Horowitz
Acting Chair of the PRAC
Chair of the Council of the Inspectors General on
Integrity and Efficiency
Inspector General of the Department of Justice
Michael E. Horowitz
Acting Chair of the PRAC

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ABOUT THE PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE
Established in March 2020 by the Coronavirus Aid, Relief, and Economic Security Act (CARES
Act), the Pandemic Response Accountability Committee (PRAC) is a Committee of the Council of
the Inspectors General on Integrity and Efficiency (CIGIE).1  The Committee is composed of
Inspectors General identified by Congress, Inspectors General designated by the Chairperson of
the Committee, an Executive Director, a Deputy Executive Director, and staff.2

In response to the coronavirus outbreak, Congress authorized historic levels of emergency
funding for Federal agencies, and to provide relief to individuals, businesses, State and local
governments, and public services.3  The PRAC’s purpose is to coordinate and support the
oversight of covered coronavirus funds (covered funds) and the Federal Government’s
coronavirus response, and to identify major risks that cut across program and agency
boundaries.  The PRAC works closely with other oversight partners, including the U.S.
Government Accountability Office (GAO) and State and local auditors, in accomplishing its
mission.

The PRAC promotes transparency and provides Congress, agencies, and the public with
objective, reliable information about covered funds and the coronavirus response.4  The PRAC
strives to prevent and detect fraud, waste, abuse, and mismanagement in Federal programs
related to the coronavirus response, and that provide relief to individuals, large corporations,
small businesses, State and local governments, and public services.  The PRAC works with
Inspectors General to develop recommendations for program improvements, refer matters for
criminal investigations, and identify misspent covered funds for recovery.  The PRAC’s work
helps to safeguard the Federal Government’s more than $2.4 trillion in emergency aid to
individuals, businesses, and State, local, and Tribal governments nationwide.

1 CIGIE is an independent entity established within the Executive Branch by the Inspector General Act of 1978, as
amended, that includes statutorily created Federal Inspectors General with a mission to address integrity,
economy, and effectiveness issues that transcend individual Government agencies.
2 The CARES Act specifically identifies Inspectors General from nine agencies as members of the PRAC and provides
that the CIGIE Chair may designate additional Inspectors General to serve on the Committee from any agency that
receives funds or is otherwise involved in the Government’s response to the Coronavirus pandemic.  Consistent
with the CARES Act, the Inspectors General serving on the Committee will continue to perform their Inspector
General duties.  See the PRAC Members webpage for a listing of members at
https://pandemic.oversight.gov/about/prac/members.
3 For more details about the funding that Congress authorized, see the PRAC’s “Track the Money” webpage at
https://pandemic.oversight.gov/track-the-money and the PRAC’s “Emergency Response Legislation” webpage at
https://pandemic.oversight.gov/about/legislation.
4 Consistent with the requirements in the CARES Act, the PRAC will promote transparency by, for example,
submitting biannual reports to the President and Congress that summarize the findings of the Committee. Also,
the PRAC will maintain a user-friendly, public-facing website that will include information on oversight work
conducted by Inspectors General, recommendations to improve program integrity, and data from Federal agencies
receiving covered funding.  For more information, see the PRAC’s website at https://pandemic.oversight.gov/.

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The PRAC is 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.  Inspectors General 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, the PRAC relies on and leverage the existing expertise and experience of
individual agency Inspectors General.
MISSION, VISION, AND VALUES
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.

Values
Objectivity, Independence, Integrity, Transparency, Innovation, and Collaboration.

GOALS AND OBJECTIVES
The PRAC will pursue the following specific goals and objectives to carry out its mission and
vision.  These goals and objectives are not mutually exclusive—audits, investigations, reviews,
and other activities may meet more than one goal or objective.
Goal 1: Prevent and Detect Fraud, Waste, Abuse, and Mismanagement
Mitigate Major Risks That Cut Across Program and Agency Boundaries
The PRAC will work with Federal Inspectors General and other oversight partners to identify
major cross-cutting risks by using data analytics and risk assessments.  Such risks will include
criminal fraud schemes, internal control weaknesses with the disbursement and accounting of
covered funds, and deficiencies with coordination across agencies and programs.

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The PRAC will provide leading-edge data analytics, visualization, and risk modeling to identify
indicators of fraud, waste, abuse, or mismanagement.  In turn, the results of these activities will
inform a risk-based approach to the PRAC’s oversight efforts.
Hold Wrongdoers Accountable
The PRAC will support law enforcement in pursuing fraud investigations and criminal
enforcement.  To this end, the PRAC will maintain a website portal and encourage the public to
report concerns, including allegations of  fraud, waste, abuse or whistleblower reprisal.  The
PRAC will refer such allegations to the appropriate Office of Inspector General or agency, and
will promote hotlines for individual Inspectors General as well as other Federal, state, and local
oversight entities.5  The PRAC will use, or coordinate with Inspectors General to use, data
analytics and other appropriate methods to identify suspected fraud and will refer potential
criminal conduct to the relevant Inspector General for investigation so that wrongdoers can be
held accountable for their actions.  When there is a reasonable belief Federal criminal law has
been violated, the PRAC will report such information to the Attorney General, as required by
statute.
Goal 2: Promote Transparency
Provide the Public with Timely Data and Information on Covered Funds and the
Coronavirus Response
The PRAC will foster greater accountability for, and transparency of, the use of covered funds
and the coronavirus response.  The PRAC will pursue this objective through operating a robust,
user-friendly website.  The PRAC will make publicly available a wide range of data related to
covered funds and the coronavirus response.  The PRAC will publicly post reports and
recommendations issued by Inspectors General and other oversight partners.  The PRAC will
pursue a communications strategy to heighten the visibility of the PRAC’s efforts and the work
and recommendations of Inspectors General and other oversight partners as well as to engage
the public to provide feedback on the use or misuse of covered funds.  Consistent with the
requirements in the CARES Act, as appropriate the PRAC will make timely reports to the
President, Congress, the Office of Management and Budget.
Goal 3: Promote Coordinated, Comprehensive Oversight
Facilitate Exceptional Coordination and Collaboration To Ensure High-Impact Results
Inspectors General have a rich history of collaboration and coordination among themselves and
with their Federal, State, and local partners in pursuit of effective oversight.6  Building on this

5 See the PRAC hotline webpage at: https://pandemic.oversight.gov/contact/hotline.
6 For example, the American Recovery and Reinvestment Act of 2009 established the Recovery Act Accountability
and Transparency Board, which was composed of Inspectors General who coordinated oversight efforts.  The

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history and CIGIE’s longstanding institutional success, the PRAC will serve as an effective forum
for coordination and collaboration among Inspectors General and other oversight partners,
including GAO and State and local auditors, evaluators, and inspectors, to minimize duplication
of effort and support high-impact oversight of covered funds and the coronavirus response.
Through the PRAC, the Inspectors General and oversight partners will share information,
expertise, and best practices.  The collaboration will facilitate data sharing and the use of
technology and analytics capabilities to enable data-driven oversight.
Foster Sound Stewardship of Covered Funds and Programs
Efficient and effective management and administration of taxpayer-funded programs are
essential to ensure that coronavirus response programs achieve their intended purposes and
provide relief to intended individuals and entities.  To meet this objective, the PRAC will
coordinate with Inspectors General to:
• promote early engagement with agencies to provide technical assistance on accounting
controls and procedures to prevent fraud, waste, abuse, and mismanagement and reduce
the need for costly, after-the-fact remediation or enforcement;
• assess agency compliance with applicable standards and internal control weaknesses in
program administration;7
• identify and help remediate risks of contractor, grantee, and borrower fraud or
noncompliance with program requirements;8
• identify and reduce improper payments and recommend recovery of misspent covered
funds in programs for individuals; large corporations; small businesses; State, local, and
Tribal governments; and public services;
• review the effectiveness and efficiency of coronavirus response programs in delivering safe
and high-quality services and in meeting intended program goals such as delivering benefits
to eligible individuals, families, and businesses; enhancing the health care system and public
health emergency response; supporting educational institutions, teachers, and students;
bolstering critical infrastructure; keeping workers paid and employed; and supporting
operations of Federal agencies responding to coronavirus;

Inspector General community has also worked together on a Coordinated Oversight Plan for HIV/AIDS,
Tuberculosis and Malaria, and oversight efforts pertaining to the Affordable Care Act.
7 The work associated with this objective includes fulfilling functions listed in the CARES Act related to auditing,
reviewing, and reporting on covered funds, such as reviewing whether the reporting of contracts and grants using
covered funds meets applicable standards and specifies the purpose of the contract or grant and measures of
performance; reviewing the economy, efficiency, and effectiveness in the administration of, and the detection of
fraud, waste, abuse, and mismanagement in coronavirus response programs and operations; and reviewing
whether competition requirements applicable to contracts and grants using covered funds have been satisfied.
8 The work associated with this objective includes fulfilling functions listed in the CARES Act related to reviewing
the sufficiency of qualified acquisition, grant, and other applicable personnel overseeing covered funds and the
coronavirus response.  It also includes reviewing whether personnel whose duties involve the coronavirus
response or acquisitions or grants made with covered funds or are otherwise related to the coronavirus response
receive adequate training, technology support, and other resources.

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• identify and quantify, to the extent practicable, the impact of any tax expenditures or
credits authorized under coronavirus legislation, as required by the CARES Act; and
• make available high-quality and timely machine-readable data to support data-driven risk
management.
The PRAC, in coordination with Inspectors General, will prioritize audits and reviews, and
support robust followup on unimplemented recommendations produced by such oversight
work.
Ensure Efficient Sharing of Data, Analytics, and Other Information
The PRAC will use its authorities to provide, directly or in partnership with Inspectors General
that have existing data capabilities, a modern infrastructure to allow the efficient sharing of
timely, relevant, actionable data among Inspectors General and the broader oversight
community.  The PRAC will provide leading-edge data analytics, visualization, and artificial
intelligence to identify suspicious outliers, links, patterns, and trends that can ensure greater
focus on risk areas.  In addition, the PRAC will promote increased data literacy throughout the
oversight community with the goal of strengthening oversight and reducing the data-sharing
burden on Inspectors General, partners, and agencies during the coronavirus response.
Goal 4: Ensure Effective and Efficient PRAC Operations
Fulfill Statutory Responsibilities
The PRAC will use its appropriated budget of $80 million to hire and train staff, maintain its
website, and conduct Committee operations.  The PRAC will leverage existing information
technology resources, such as oversight.gov, to the extent practicable.  The PRAC may also use
funds to support relevant oversight by Inspectors General 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 will use leading tools and practices to support Inspectors General.  The PRAC will
establish a data-warehousing and analytics repository to provide Inspectors General with
accessible data, tools, infrastructure, data analytics, and other support to help them conduct
vigorous coronavirus response oversight, including oversight of cross-cutting vulnerabilities.
The PRAC will respect the independence of Inspectors General to conduct audits or
investigations of covered funds and the coronavirus response.  The PRAC will support
Inspectors General’s efforts to procure equipment and technology necessary to conduct
coordinated, effective, safe oversight.

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Build a Diverse Team of Innovative Thought Leaders
The PRAC will encourage creative and practical problem-solving and insightful thought
leadership, foster collaborative professional relationships, and focus on our core lines of
business.  In doing so, the PRAC will bring deep insight and oversight to the Federal
Government’s emergency pandemic relief and recovery efforts.  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 will function as a distributed workforce in a
virtual workplace with a small physical footprint in Washington, DC.

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