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PA N D E M I C R E S P O N S E AC C O U N TA B I L I T Y C O M M I T T E E
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Message from the Chair
It is my privilege to present the Pandemic Response Our collaboration and high-impact results also
Accountability Committee’s (PRAC) seventh extend to our investigative efforts. The PRAC
Semiannual Report to Congress highlighting the Fraud Task Force continues to serve as a driving
PRAC’s accomplishments during the April 1, 2023 force in the federal government’s efforts to bring
– September 30, 2023 reporting period. wrongdoers who exploited pandemic programs to
justice. For instance, in June the PRAC Fraud Task
The PRAC continues to lead efforts to enhance Force, supported by the PACE, investigated a case
coordination of pandemic oversight across the that led to charges against 14 people for allegedly
accountability community. In addition, we are defrauding the Small Business Administration’s
committed to strengthening program integrity and (SBA) Paycheck Protection Program (PPP) and
safeguarding taxpayer funds. financial institutions of more than $53 million. To
date, the PACE’s innovative, collaborative efforts
In this reporting period, we worked with 17 of our have supported over 600 investigations into 7,000
Office of Inspectors General (OIG) partners to issue subjects, with an estimated potential fraud loss of
five oversight products that provided valuable $1.77 billion.
insights across a broad range of pandemic-related
challenges. For example, 10 OIGs partnered on our While the pandemic may seem to be in the rear-
report focused on the impact of pandemic funding view mirror for some, understanding its impacts on
in six communities across the country. Our analysis people and how we prepare for future emergencies
identified gaps in pandemic spending data that is more important than ever to protect American
may ultimately hinder the federal government's livelihoods and taxpayer dollars. Our data scientists
ability to determine if the funding provided to states and investigators continue to address the high
and localities was effectively used. volume of potential fraud in pandemic programs.
To that end, I urge Congress to make the PACE a
The PRAC’s Pandemic Analytics Center of permanent tool for oversight of all federal spending,
Excellence (PACE) remains critical to our oversight including future emergency relief and recovery
efforts to improve program integrity across programs.
government. In May, we expanded on our January
2023 Fraud Alert, which identified 69,000 Finally, in April we welcomed Jenny Rone as the
questionable Social Security Numbers (SSNs) used PRAC’s new Executive Director. Under Jenny’s
to obtain $5.4 billion in potentially fraudulent leadership I am confident the PRAC will continue
pandemic small business loans and grants. In the to produce meaningful results by identifying
May Fraud Alert Follow-Up, PRAC data scientists opportunities to improve both future disaster relief
found an additional $38 million in potentially and non-emergency federal spending.
improper or fraudulent loans using the SSNs of
deceased individuals. The results of this Fraud
Alert Follow-Up demonstrate how the PACE’s cross-
program, cross-agency data analysis as a shared
analytics platform can match data using existing
data sources to strengthen program integrity. The Honorable Michael E. Horowitz
Chair, PRAC
Inspector General, U.S. Department of Justice
Pandemic Response Accountability Committee
ii
Contents
Message from the Chair ii
Highlights 1
Background 2
PRAC Accomplishments 4
Goal One–Promote Transparency 5
Goal Two–Promote Coordinated, Comprehensive Oversight 6
Goal Three–Prevent and Detect Fraud, Waste,
Abuse, and Mismanagement 9
Goal Four–Ensure Effective and Efficient PRAC Operations 11
Holding Wrongdoers Accountable Through Investigations 12
PRAC Fraud Task Force Cases 13
Insights Through Oversight Reports 15
Appendix A: Acronyms 18
Appendix B: Pandemic-Related Reports by Offices of Inspectors General 19
Appendix C: Hotline Data 26
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Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Highlights
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 1
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Background
Established in March 2020 by the Coronavirus Aid, to the COVID-19 pandemic. The IGs serving on the
Relief, and Economic Security (CARES) Act, the PRAC Committee continue to perform their IG duties.
is a Committee of the Council of the Inspectors
General on Integrity and Efficiency (CIGIE). CIGIE The PRAC is comprised of 20 IGs (see PRAC
is an independent entity established within the membership below). We are staffed by a full-time
executive branch by the Inspector General Act of Executive Director and 61 employees distributed
1978, as amended, whose membership includes across several strategic directorates. The PRAC
the 75 statutorily created federal Inspectors promotes transparency and provides Congress
General (IGs). and the public with objective, reliable information
about the $5 trillion in pandemic relief dollars at
The CARES Act identifies IGs from nine agencies as PandemicOversight.gov. We also work with IGs to
statutory members of the PRAC. The Chair can recommend program improvements, refer matters
designate additional IGs to serve on the Committee for criminal investigations, and identify misspent
from any agency that receives pandemic funds or funds for recovery.
is involved in the federal government’s response
PRAC Membership
Name Department or Agency OIG
Michael E. Horowitz, Chair Department of Justice
Paul K. Martin, Vice Chair National Aeronautics and Space Administration
Phyllis K. Fong Department of Agriculture
Robert P. Storch Department of Defense
Sandra D. Bruce Department of Education
Christi A. Grimm Department of Health and Human Services
Joseph Cuffari Department of Homeland Security
Rae Oliver Davis Department of Housing and Urban Development
Mark Lee Greenblatt Department of the Interior
Larry D. Turner Department of Labor
Eric J. Soskin Department of Transportation
Richard Delmar Department of the Treasury
Michael J. Missal Department of Veterans Affairs
Tyler Smith Federal Deposit Insurance Corporation
Mark Bialek Federal Reserve Board / Consumer Financial Protection Bureau
Allison C. Lerner National Science Foundation
Hannibal “Mike” Ware Small Business Administration
Brian D. Miller Special Inspector General for Pandemic Recovery
J. Russell George Treasury Inspector General for Tax Administration
Tammy L. Hull U.S. Postal Service
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 2
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
The PRAC released its Strategic Plan for 2020 through 2025 in July 2020. The plan identified four goals
to carry out the PRAC’s mission and vision (see Figure 1). These goals are not mutually exclusive – audits,
investigations, reviews, and other activities may meet more than one goal.
MISSION
To serve the American public by promoting transparency and the coordinated oversight of the federal
government’s coronavirus response to prevent and detect fraud, waste, abuse, and mismanagement and
mitigate major risks that cross program and agency boundaries.
VISION
Sound stewardship of taxpayer funds and an effective and efficient coronavirus response across the federal
government, the oversight of which will be data-driven, risk-focused, and technology-enabled.
GOALS
Promote Transparency
Ensure Effective
and Efficient
PRAC Operations
Promote Coordinated,
Comprehensive
Oversight
Prevent and Detect Fraud, Waste,
Abuse, and Mismanagement
Figure 1. PRAC Mission, Vision, and Goals.
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 3
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
PRAC 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.
Our goals are to detect fraud, waste, abuse, and mismanagement and to identify and mitigate major risks
that cross program and agency boundaries. We aim to serve as the eyes and ears of the American public,
monitoring the government’s pandemic response spending and reporting accessible, timely, accurate, and
comprehensive data that can be translated into actionable insights. The following figure depicts the goals
set out in our Strategic Plan for 2020 through 2025 and key accomplishments we have achieved during
this reporting period, as aligned with the PRAC’s mission and vision.
Coordinated with 10 Investigated
OIGs for a report on $53 million fraud
pandemic funding to scheme
local communities
Added over 500 Commissioned Released
new web pages Issued follow-up fraud report identifying congressionally
detailing funding alert identifying $38 ways to support mandated report on the
for all pandemic million in potential identity fraud federal acquisition and
programs fraud related to victims grants workforces
deceased individuals during the pandemic
Figure 2. PRAC goals.
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 4
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Goal One–Promote Transparency
Provide the Public with Timely Data and Information on
Covered Funds and the Coronavirus Response
Although the majority of the $5 trillion in federal pandemic relief funding has been spent, transparency into the
use of these funds is more important than ever to ensure that the public, policymakers, and other
stakeholders can understand its impact and can use available data and information to improve future
emergency responses.
Our website serves as a crucial tool for
the public, offering immediate access and
insights into the distribution and use of
pandemic funds. In August of this year, we
launched our new program funding data
pages that provide detailed views of over
500 federal pandemic relief programs.
These pages contain spending data,
program descriptions and details, as
well as links to our previously developed
agency pages and data dashboards. In
our continued effort to make substantial
amounts of data easy to understand, this
reporting period we have also produced
over 500 new visualizations including
those displayed on data stories, report
pages, and program pages. We have also
added 19 new reports to our website’s
growing repository of over 300 reports
from state and local oversight offices.
We will continue to add more as they are Figure 3. Program funding data pages.
published so the public and policymakers
have easy access to federal, state, and local agencies’ pandemic-related oversight findings.
The PRAC proactively works to keep the public informed with email campaigns and an active social media
presence. In this reporting period, we sent numerous email campaigns highlighting our work and other
resources to thousands of subscribers and critical stakeholders. For example, the PRAC introduced a
monthly fraud feature email series to highlight various pandemic-related fraud schemes, including
updates on cases and activity by the PRAC Fraud Task Force. These emails serve as a reminder to the
public that while the pandemic may appear to be in the rear-view, we continue to identify and recover
stolen pandemic relief funds.
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 5
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Goal Two–Promote Coordinated,
Comprehensive Oversight
Facilitate Exceptional Coordination and Collaboration to
Ensure High-Impact Results
Many of our efforts this reporting period relied on working closely with our partners and leveraging their
knowledge and expertise to develop meaningful insights. For example, our report assessing how much
pandemic-related funding went to six different communities across the United States relied on the
coordination and knowledge of 10 OIG partners. This work bolstered previous PRAC efforts that identified
gaps in pandemic spending data. Data gaps hinder the federal government’s ability to determine the impact
of programmatic funding, public transparency, and oversight activities.
The PRAC also issued a report that identified key insights about the pandemic’s impact on the federal
acquisition (contract) and grants workforces, a requirement outlined in the CARES Act. The effort relied on a
survey distributed to 29 different federal agencies which was developed by a subgroup of 10 OIGs under
the PRAC’s Subcommittee on Audit, Inspections, and Evaluations. The results of the survey demonstrated
that the grants workforce faced more challenges in administering and managing awards than the
acquisitions workforce, which is likely due to the differences in the scale of funding distributed by the two
workforces. Both workforces faced a variety of challenges and employed unique strategies to mitigate
them. Understanding these challenges and acknowledging these workforces’ subsequent strategies can
help decision makers ensure that they receive the proper resources to execute their critical role in times
of emergency.
Figure 4. Report tracking pandemic relief funds that went to six communities reveals persistent data gaps and data
reliability issues.
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 6
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Our collaboration with other oversight
offices also extended into health care.
Working under the PRAC’s Health
Care Subgroup, four OIGs surveyed
their agency-specific health care
facilities to understand the impacts
of the pandemic on their workforces.
This work resulted in four high-level
insights, including that health care
staffing shortages in these facilities
resulted in an overall decrease in
patient satisfaction and patient access
to care. Insights such as these would
Figure 5. Report examining impact of staffing shortages in federal health
not be possible without the expertise care facilities.
of numerous oversight offices working
together to better understand the
challenges created by the pandemic.
Foster Sound Stewardship of Covered Funds and
Programs
Senior leaders and other staff at the PRAC have provided insights and lessons learned to other oversight
professionals through 16 different speaking engagements this reporting period including presentations for
the AGA, the National Association of State Auditors, Comptrollers, and Treasurers, and the Joint Financial
Management Improvement Program.1 These engagements centered around topics such as: improving
program integrity through data sharing, leveraging
open-source information to detect fraud, using
advanced analytics to enhance oversight activities,
and sharing lessons learned and best practices.
The PRAC’s unique vantage point allows us to
share our insights and lessons learned with other
oversight entities at the federal, state, local, and
international level to ensure watchdogs can work
together to protect American taxpayer dollars
both now and in the future. When we share our
insights through platforms such as these, we build
2023 NASACT Annual Conference Panel: Minghua Ong, PRAC
(speaking); Elaine Howle, PRAC; Ami Schaefer, PRAC; Tina Kim, new ways to ensure that our partners and other
New York Office of the State Comptroller; and Ian Green, Oregon stakeholders can approach these challenges
Secretary of State Audits Division. effectively and support the public as best they can.
(Photo provided by National State Auditors Association)
1 AGA is formerly known as the Association for Government Accountants.
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 7
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Ensure Efficient Sharing of Data, Analytics, and Other
Information
The PRAC’s position within the oversight community allows us to synthesize data and other critical
information and transform them into meaningful insights for other oversight offices, congressional
stakeholders, and the public. The PACE is a premier example of our ability to leverage data across different
agencies and produce observations that can help improve program integrity.
In May of this year, we released a Fraud Alert Follow-Up, which expanded on our earlier findings that 69,000
questionable SSNs were used to obtain $5.4 billion in potentially fraudulent pandemic small business loans
and grants. The PACE identified an additional 3,222 SSNs used on PPP and COVID-19 Economic Injury
Disaster Loan (COVID-19 EIDL) applications belonging to deceased individuals. Some of these resulted in the
disbursement of $38 million in improper or fraudulent payments. These additional payments were identified
through the Department of Treasury’s (Treasury) Do Not Pay system, which uses a limited access Death
Master File from the Social Security Administration (SSA). However, if Treasury’s Do Not Pay System had
access to the full Death Master File from SSA, we may have been able to confirm additional identities of
deceased individuals used on PPP and COVID-19 EIDL applications. Our insights reinforced findings from
other oversight entities on the value of expanding data sharing agreements to better support benefits
delivery programs in detecting and preventing fraud to protect the American public and taxpayer dollars.
Figure 6. Fraud Alert Follow-up, issued in May.
Highlights Background Accomplishments Accountability Reports Appendices
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Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Goal Three–Prevent and Detect Fraud,
Waste, Abuse, and Mismanagement
Hold Wrongdoers Accountable
The PRAC’s Fraud Task Force brings together 50+ agents from more than a dozen member OIGs to
investigate cases in programs with significant fraud, such as the COVID-19 EIDL program and PPP. This
Task Force, and other federal law enforcement agencies, use the data scientists and resources of the PACE
to uncover patterns, irregularities, and red flags that point to potential fraud.
The PRAC Fraud Task Force continues to be a critical investigative component in the government’s fight
against fraud in pandemic programs. To date, our Task Force agents have supported 123 investigations,
criminal charges, convictions, court ordered restitution, and forfeitures and/or seizures. Our Task Force
continues to investigate fraudsters, ensuring that bad actors face accountability for misuse of taxpayer dollars.
The PACE serves as a key contributor for both the PRAC Fraud Task Force as well as the Department of
Justice COVID-19 Fraud Enforcement Task Force by using advanced analytics to generate leads and support
investigations. To date, the PACE’s efforts have supported more than 630 investigations involving nearly
7,600 subjects. We continue to apply advanced analytic techniques to examine sophisticated fraud schemes
and identify large scale networks of fraudsters.
Figure 7. PRAC Task Force investigative numbers to date.
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 9
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
The collaboration and partnership among the PRAC Fraud Task Force, June 2023 PRAC Fraud
the PACE, and our partners continue to deliver results with successful Task Force Case
investigations leading to arrests, convictions, and sentences. For
example, in June, our Task Force identified 14 individuals participating in
a $53 million fraud scheme to obtain pandemic relief funds. More details
on this case and other PRAC Fraud Task Force cases can be found in the
Holding Wrongdoers Accountable Through Investigations section.
Mitigate Major Risks That Cut
Across Program Boundaries
Pandemic-related fraud often impacts multiple agencies or programs. To
stop these fraud schemes, it is critical for agencies to leverage data from
across multiple data sets to look at these issues holistically. The PACE
serves as a repository for numerous data sets from government, public Figure 8. Fraud Task Force case
and non-public, and commercial data sources. However, the data is often that uncovered a potential fraud
scheme of $53 million.
not uniform across data sets, making it difficult to draw meaningful
insights, such as when attempting to match entities (people and businesses). As a result, the PACE has
developed an in-house process and methodology to reconcile and resolve entity variations and their
attributes. This solution contributes to a more holistic view of an entity for investigative purposes. This
solution can be used by other oversight offices beyond just pandemic-related investigations. To date, this
work has been shared with nine other OIGs.
The PACE’s ability to connect and share data sets from across federal programs and the analytical
capabilities it possesses provides a significant value for the broader oversight community beyond just
pandemic-related insights. The PRAC is committed to finding opportunities to ensure that the PACE can
continue to serve the federal oversight community beyond our September 30, 2025, sunset.
In some cases, stopping the fraud that impacts numerous government programs in the pandemic
and beyond requires whole-of-government solutions. Following our June 2022 Key Insights Report
that highlighted the government’s decentralized approach to supporting victims of identity fraud, we
commissioned the MITRE Corporation to conduct an independent study to define the elements needed
for a whole-of-government approach to identity fraud
redress.2 The MITRE Corporation proposed a process
centered around an equitable experience for all victims
to submit claims and follow them to completion. The
process would allow government agencies to share data
and communicate with one another to resolve the fraud,
rather than victims resolving the issue independently
through multiple agencies. The PRAC will continue to
identify opportunities for agencies to work together to
Figure 9. Commissioned report by MITRE Corporation.
complex fraud that can impact the entire government.
2 The MITRE Corporation is a not-for-profit, federally funded research and development center.
Highlights Background Accomplishments Accountability Reports Appendices
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Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Goal Four–Ensure Effective and
Efficient PRAC Operations
Fulfill Statutory Responsibilities
The CARES Act outlines several requirements for the PRAC to complete during our
lifespan. We recognize the importance of fulfilling these congressional obligations
and have continued to address them throughout this reporting period.
For example, the CARES Act directs the PRAC to review the sufficiency of the federal
acquisition (contract) and grant officials’ ability to successfully operate during the
pandemic. We released a Key Insights Report in September of this year satisfying
this requirement from Congress. In the report, we highlight a number of unique
challenges that the grants and acquisition workforces experienced due to the
pandemic and a variety of creative solutions used to address these challenges.
Further, our website must, in accordance with the CARES Act, provide a means for
the public to give feedback on the performance of any covered funds and of the Figure 10. Congressionally
pandemic response. During this reporting period, in addition to our already- mandated report.
established reporting mechanisms, we added a customer survey to the website
to receive feedback to help improve the quality of our website.
Build a Diverse Team of Innovative Thought Leaders
The PRAC is a nationally distributed workforce of 61 staff members spread across five time zones. With our
direct hiring authority capabilities outlined in the CARES Act, we have been able to recruit from a deep pool
of candidates across the private sector, academia, and government. The PRAC also recognizes the value that
skilled staff from state and other federal oversight offices can provide the organization and how our highly
agile, fast-paced environment can in turn benefit these individuals and their respective offices. We
continued to deploy our State Auditor-In-Residence program during the reporting period as well as provide
other detail opportunities within the federal OIG community.
Supporting Independent Oversight
Given the scale and complexity of the pandemic recovery, effective oversight requires programmatic
expertise to ensure efficient and effective auditing and review. Our partner OIGs have highly specialized
expertise and essential knowledge about the programs their respective agency administers. The PRAC
offers support where needed and finds opportunities to coordinate and perform work across OIGs to deliver
cross-cutting insights. However, we rely on the expertise and credibility of these offices to help perform our
work. We respect their autonomy to conduct their own audits or investigations and are mindful of not
duplicating efforts.
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 11
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Holding Wrongdoers Accountable
Through Investigations
Law enforcement remains a key role for OIGs, pursuing fraud investigations and accountability for bad actors.
A total of 22 OIGs publicly reported 991 indictments and arrests, and 457 convictions during this reporting
period related to the federal government’s pandemic response. Many of these offices also provide personnel
and investigative support for the PRAC Fraud Task Force’s investigations. These efforts ensure that
wrongdoers who exploited programs intended to help the public during the pandemic are held accountable.
The chart below provides the total number of pandemic-related accountability actions organized by agency,
followed by case highlights of PRAC Fraud Task Force investigations during this reporting period.
Investigative Results from April 1, 2023, through September 30, 2023
Office of Inspector General Arrests/Indictments Convictions
AmeriCorps 2 -
Amtrak 6 2
Defense Criminal Investigative Service 12 6
Department of Health Human Services 43 27
Department of Homeland Security 73 29
Department of Housing and Urban Development 12 6
Department of Interior - 1
Department of Justice 1 1
Department of Labor 255 178
Department of Transportation 2 -
Department of Veterans Affairs 4 3
Department of the Treasury 20 36
Federal Deposit Insurance Corporation 64 17
Federal Housing Finance Agency 25 7
Federal Reserve Board 27 17
Small Business Administration 217 91
Social Security Administration 29 8
Special Inspector General for Pandemic Recovery 30 2
Special Inspector General for the Troubled Asset
1 -
Relief Program
Treasury Inspector General for Tax Administration 136 11
U.S. Department of Agriculture 1 2
U.S. Postal Service 31 13
Source: Information provided to PRAC from investigative offices.
Note: Investigative work often involves several law enforcement agencies working on the same case. OIGs may conduct cases with other
OIGs, other federal law enforcement agencies, and state and local law enforcement entities. The counts above credit all OIGs involved in
the case and do not necessarily represent unique cases.
Table 1. Investigative results by agency from April 1, 2023, through September 30, 2023.
Highlights Background Accomplishments Accountability Reports Appendices
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PRAC Fraud Task Force Cases
CFO, Controller, Corporate Officers was also under indictment, making her ineligible for
the program. On an additional PPP loan application
Charged in $53 Million Fraud Scheme for a different corporation, the woman used another
Involving Pandemic Relief individual’s SSN. She then helped her co-defendant
in fraudulently receiving almost $1 million in PPP
Fourteen individuals were charged in a $53
funds by submitting fraudulent documents and
million scheme to defraud SBA’s PPP. Several
tax records. Following their alleged PPP fraud,
of these individuals, using a group of affiliated
both defendants also applied for and received
recycling companies, allegedly submitted at least
unemployment benefits.
29 fraudulent PPP loan applications to financial
institutions which included inflated payroll expenses,
Lead PRAC Task Force Investigative Agency:
doctored bank statements, and false tax forms.
Department of Transportation OIG
The defendants then created a false paper trail to
Other Investigative Partners: FBI
simulate payroll expenses by funneling the funds
through a series of bank accounts. This case was the
largest investigation to date by the PRAC Fraud Task Two Men Sentenced for $7.6 Million
Force and had analytic support provided by the PACE.
COVID Fraud Scheme
Lead PRAC Task Force Investigative Agency: Two individuals who participated in a scheme to
Special Inspector General for Pandemic Recovery fraudulently obtain $7.6 million in PPP and COVID-19
(SIGPR) EIDL funds were sentenced to prison. One individual
Other Investigative Partners: Federal Deposit was sentenced to five years while the other was
Insurance Corporation OIG, Federal Bureau of sentenced to one year. The man sentenced to five
Investigation (FBI) years in prison submitted falsified bank, tax, and
revenue documents to obtain the PPP and COVID-19
EIDL loans for himself and others, including the
Two Central Ohio Women Charged other man involved in this case who fraudulently
Federally for $2.8 million in COVID- received $1.4 million in total. He then used over $5
Relief Fraud million of the PPP fraud proceeds to invest in
cryptocurrency, purchase vehicles, and pay other
A woman was charged for allegedly receiving nearly personal and business expenses.
$1.9 million in PPP funds by fraudulently claiming an
affiliation with an Ohio pizza company without their Lead PRAC Task Force Investigative Agency: SIGPR
knowledge. As part of her scheme, the individual Other Investigative Partners: FBI
allegedly submitted altered bank records and other
fraudulent documents and claimed almost 100
employees as part of her application. The individual
also claimed the business was established in
March 2021, even though the pizza company was
established in 1984. Additionally, the individual
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 13
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Beckley Man Pleads Guilty to Six Oklahomans Charged with Cares
COVID-19 Relief Fraud Act Fraud
The six defendants allegedly created fake
A man pled guilty to the misuse of PPP and COVID-19
EIDL funds for a company for which he was the sole businesses, made false and misleading statements,
owner and president. When applying for the and submitted fake and altered tax and bank
COVID-19 EIDL program, the man modified his loan documents to obtain nearly $1 million in PPP loans.
amount twice, increasing the loan amount from an As part of their scheme, one of the defendants
initial $150,000 to $2 million. He also applied for a created fake identities to apply for the loans. The
PPP loan and received over $100,000. Ultimately, same individual was also charged with making false
the man misappropriated roughly $450,000 of the statements when applying for housing benefits from
funds he received across both programs to purchase the Department of Housing and Urban Development.
a personal vehicle and mortgage among other uses. This case was supported by the PACE.
This individual will be sentenced in January 2024.
Lead PRAC Task Force Investigative Agency: PRAC
Lead PRAC Task Force Investigative Agency: Other Investigative Partners: SSA OIG, SBA OIG, U.S.
National Aeronautics and Space Administration OIG Agency for International Development, Department
Other Investigative Partners: U.S. Secret Service, of Housing and Urban Development OIG, Internal
state/local law enforcement partners Revenue Service Criminal Investigations, U.S.
Postal Inspection, and state/local law enforcement
partners
Highlights Background Accomplishments Accountability Reports Appendices
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Semiannual Report to Congress
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Insights Through Oversight Reports
This reporting period, OIGs issued 109 oversight reports related to the federal government’s pandemic
response, which identified over $13.2 billion in monetary findings (e.g., questioned costs or funds put to
better use) and included 272 recommendations to improve the government’s response to the pandemic
and in future emergencies.3 For a complete list of all federal oversight reports issued, see Appendix B.
Federal Oversight Reports from April 1, 2023, through September 30, 2023
Total Total Monetary
Office of Inspector General Total Reports Recommendations Findingsa
Department of Agriculture 4 1 $1,286,786
Department of Defense 3 8 $6,174,414
Department of Education 4 3 -
Department of Health and Human Services 13 28 $597,237,430
Department of Homeland Security 2 8 -
Department of Housing and Urban Development 5 25 $32,144,900
Department of Justice 1 - -
Department of Labor 10 36 $5,277,717,531
Department of Transportation 1 1 -
Department of the Treasury 28 39 $2,239,122,322
Department of Veterans Affairs 2 11 $189,700,000
Election Assistance Commission 3 13 $51,456
General Services Administration 1 5 -
Federal Deposit Insurance Corporation 1 19 -
Federal Reserve Board & Consumer Financial
2 1 -
Protection Bureau
Pandemic Response Accountability Committee 5 - -
Pension Benefit Guaranty Corporation 2 3 -
Securities & Exchange Commission 1 2 -
Small Business Administration 6 16 $3,812,290,967
Special Inspector General for Pandemic Recovery 6 10 -
Social Security Administration 2 2 -
Tennessee Valley Authority 1 1 -
Treasury Inspector General for Tax Administration 6 40 $1,108,237,473
Totals 109 272 $13,263,963,279
a
Monetary findings include all questioned costs and funds put to better use identified by each OIG.
Table 2. Oversight reports from April 1, 2023, through September 30, 2023.
3 These oversight reports include all reports, memorandums, advisories, and other products issued by the OIGs related to the COVID-19 response
funding and programs.
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 15
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Key Insight: COVID-19 Emergency Impact on People
Work completed during this reporting period home receipts, invoices, and contracts. This resulted
identified impacts, both direct and indirect, in an estimated $24.4 million in ineligible uses
on individuals during the pandemic and the for COVID-19 funeral assistance expended from
effectiveness of assistance programs intended April 12, 2021, through September 21, 2021. DHS
to reach beneficiaries across the country. These OIG also identified instances of overpayments and
reports identified programs where services did not additional unallowable awards. Overall, DHS OIG
reach intended beneficiaries and some programs questioned $26.9 million. By allowing ineligible uses
that did. in the program, essential financial resources were
not always used to meet the programs purposes.
For example, a report by SSA OIG found that
intended beneficiaries of disability assistance A report issued by the Department of Education
were hard to target and serve.4 Specifically, SSA’s (ED) OIG found that ED effectively identified and
Disability Determination Services (DDS) could not supported the intended beneficiaries of various
complete as many consultative examinations student assistance program and that ED had
during the pandemic due to the risks of in-person adequate processes to implement flexibilities
interactions. As a result, the average wait time for outlined in the CARES Act for students who
individuals to have their claims evaluated grew by withdrew from postsecondary institutions due to
40 days. SSA OIG identified several reasons for the pandemic.6 Some of these flexibilities included
this decrease in service, including DDS staff and waiving the requirement for impacted students (and
claimants’ discomfort with attending meetings in- their schools) to return applicable funds or canceling
person due to risk of COVID-19 exposure. DDS staff the student’s obligation to repay the entire portion
were also issued cellphones to contact claimants of Direct Loans associated with the payment period.
while working remotely but calls from these phones A contributing factor to ED’s success in effectively
did not denote an affiliation with DDS. As such, providing these flexibilities was the agency’s
many claimants would either not answer these calls initiation of periodic, clear, and accurate guidance
or would be hesitant to respond to questions for fear and technical assistance to schools on how to apply
of falling victim to a scam. Finally, SSA OIG found for these waivers on behalf of impacted students.
that high staff turnover hindered DDS’s response, This included electronic announcements as well as
and it would take new staff multiple years to online and in-person training sessions for schools.
become fully proficient.
State and local oversight entities have also shared
In August 2023, the Department of Homeland valuable perspectives on assistance delivery
Security (DHS) OIG found that DHS provided effectiveness by providing on-the-ground insights
funeral assistance funds to individuals who were that can add more nuance to challenges caused
not the intended beneficiaries of the program by the pandemic and their implications for the
or made payments for ineligible expenses.5 The American people. For example, the New York
operating procedures for the COVID-19 Funeral Comptroller Office’s found weaknesses in the New
Assistance program allowed, with few exceptions, York state workforce agency’s ability to help support
reimbursement for all expenses listed on funeral dislocated workers affected by pandemic closings
4 SSA OIG, The COVID-19 Pandemic’s Effect on Disability Determination Services’ Processing of Disability Claims, A-01-20-50963, June 22, 2023.
5 DHS OIG, Ineffective Controls Over COVID-19 Funeral Assistance Leave the Program Susceptible to Waste and Abuse, August 22, 2023.
6 ED OIG, Federal Student Aid’s Processes for Waiving Return of Title IV Requirements, Canceling Borrowers’ Obligation to Repay Direct Loans and
Excluding Pell Grants from Federal Pell Lifetime Usage, A21CA0077, May 10, 2023.
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 16
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
and layoffs.7 Under New York law, employers who to FY 2022.8 Both auditors highlighted that some
have 50 or more full-time employees must provide of these improper payments were made to both
a 90-day advance notice of mass layoff, relocation, deceased and incarcerated individuals. These
or employment loss. During the pandemic, the issues occurred due to breakdowns in internal
Comptroller found weaknesses in the agency’s controls, which help ensure that program funding
ability to oversee employers’ compliance with goes to the intended beneficiaries. When funding is
these reporting requirements, and state workforce provided to unintended beneficiaries, like deceased
agency staff were also often late in reaching individuals, this can take away needed funds from
out to affected employees. Other state oversight those who were impacted by the pandemic.
offices also found their states struggled to support
individuals impacted by the pandemic. For example,
the Mississippi State Auditor identified that known
unemployment insurance improper payments
totaled roughly $592 million in FY 2020 and FY
2021, and the Illinois Auditor General highlighted
that their state workforce agency reported improper
payments that totaled $5.24 billion from FY 2020
Insights Through Unique Reports of Recipients
Both Treasury and the Election Assistance Commission (EAC) OIGs conducted a series of high-level reviews
focused on prime recipients’ implementation of two pandemic response programs including the Coronavirus
Relief Fund (CRF) and the Help America Vote Act (HAVA). These are unique products that provide oversight by
reviewing one recipient at a time. To date, Treasury OIG has released 39 desk review reports, of which
21 were released during this reporting period and identified nearly $2.24 billion in questioned costs.
Similarly, the EAC OIG released 3 of their 11 high-level reviews of prime recipients during this reporting
period, questioning over $51,000 in program costs.
Treasury OIG’s desk reviews identified that many recipients struggled to adhere to reporting guidance.
Reporting varied by location and type of award, whether it was a contract, grant, or direct payment of CRF
funds. Many of these high-level reviews prompted recommendations for Treasury to look more closely at
some of these recipients.
In similar work, EAC OIG completed reviews of HAVA grantees. In its three most recent reports, EAC found
that states generally accounted for HAVA funds in accordance with applicable requirements, but there were
still some issues with incomplete subrecipient reporting documentation or reporting not being provided in a
timely manner.
7 New York State Comptroller, Department of Labor: Services to Workers Under the Worker Adjustment and Retraining Notification Act, 2022-S-22,
June 21, 2023.
8 Mississippi Office of the State Auditor, Mississippi’s Historic Unemployment Fraud, September 2023; Illinois Office of the Auditor General,
Performance Audit of the IDES Unemployment Insurance Programs, July 26, 2023.
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 17
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Appendix A: Acronyms
CARES Act Coronavirus Aid, Relief, and Economic Security Act
CIGIE Council of the Inspectors General on Integrity and Efficiency
COVID-19 Novel coronavirus disease 2019
DDS SSA’s Disability Determination Services
DHS Department of Homeland Security
EAC Election Assistance Commission
ED Department of Education
COVID-19 EIDL Economic Injury Disaster Loan
FBI Federal Bureau of Investigations
HAVA Help America Vote Act
IG Inspector General
OIG Office of Inspector General
PACE Pandemic Analytics Center of Excellence
PPP Paycheck Protection Program
PRAC Pandemic Response Accountability Committee
SBA Small Business Administration
SIGPR Special Inspector General for Pandemic Recovery
SSA Social Security Administration
SSN Social Security Number
Treasury Department of the Treasury
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 18
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Appendix B: Pandemic-Related
Reports by Offices of Inspectors
General
OIGs issued a total of 109 reports between April 1, 2023, and September 30, 2023, related to the COVID-19
pandemic response. The following information provides a list of each of those reports.
U.S. Board of Governors for the Federal Reserve U.S. Department of Defense OIG
System & Consumer Financial Protection
Bureau OIG Management Advisory: DoD Office of Inspector
General Review of Other Transaction Agreement
The Board and FRB Boston Generally Followed Their W912CG-21-9-0001, DODIG-2023-125,
Process for Purchasing MSLP Loan Participations September 26, 2023
but Can Formally Document Some Key Processes,
2023-FMIC-B-011, July 17, 2023 Audit of the Reliability of the DoD Coronavirus
Disease–2019 Patient Health Data,
Following Established Processes Helped FRB New DODIG-2023-093, July 7, 2023
York and the Board Reduce Risks Associated With
Lending Facility Contracts, 2023-FMIC-B-005, Audit of DoD Actions Taken to Protect DoD
April 17, 2023 Information When Using Collaboration Tools
During the Coronavirus Disease–2019 Pandemic,
DODIG-2023-079, June 6, 2023
U.S. Department of Agriculture OIG
COVID-19 - Coronavirus Food Assistance Program U.S. Department of Education OIG
- Direct Support, 03801-0001-31, September 25,
2023 Washington Office of Superintendent of Public
Instruction’s Oversight of American Rescue Plan
COVID 19 - ReConnect Program, 09801-0001-23, Elementary and Secondary School Emergency
September 25, 2023 Relief Fund Subgrants to Local Educational
Agencies, ED-OIG/A22US0094, September 20,
COVID-19 –Farmers to Families Food Box Program 2023
Administration – Final Report, 01801-0001-22,
August 15, 2023 Federal Student Aid’s Use of Pandemic Assistance
Student Aid Administration Funds, ED-OIG/
COVID-19 – Forest Service’s Response to the F21DC0081, August 1, 2023
Coronavirus Pandemic at Recreation Sites, 08801-
0001-22, May 2, 2023 Local Educational Agencies’ Use of Elementary
and Secondary School Emergency Relief Funds for
Technology, ED-OIG/F20CA0030, June 7, 2023
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 19
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Federal Student Aid’s Processes for R2T4 Waivers HRSA Made COVID-19 Uninsured Program
Loan Cancellations and Pell Exclusions, ED-OIG/ Payments to Providers on Behalf of Individuals Who
A21CA0077, May 10, 2023 Had Health Insurance Coverage and for Services
Unrelated to COVID-19, A-02-21-01013,
July 13, 2023
U.S. Department of Health and Human
Services OIG Targeted Provider Relief Funds Allocated to
Hospitals Had Some Differences with Respect to the
CDC Provided Oversight and Assistance;
Ethnicity and Race of Populations Served, OEI-05-
However, ELC Recipients Still Faced Challenges
20-00580, July 12, 2023
in Implementing COVID-19 Screening Testing
Programs, A-05-22-00010, September 26, 2023 Alaska Experienced Challenges in Meeting Federal
and State Foster Care Program Requirements
Home Health Agencies Rarely Furnished Services
During the COVID-19 Pandemic, A-06-21-07006,
Via Telehealth Early in the COVID-19 Public Health
June 2, 2023
Emergency, A-05-21-00026, September 25, 2023
Seventeen of Thirty Selected Health Centers Did Not
Four States Reviewed Received Increased Medicaid
Use or May Not Have Used Their HRSA COVID-19
COVID-19 Funding Even Though They Terminated
Supplemental Grant Funding in Accordance With
Some Enrollees’ Coverage for Unallowable or
Federal Requirements, A-02-21-02005, May 18,
Potentially Unallowable Reasons, A-06-21-09002,
2023
September 22, 2023
Montana Generally Complied With Requirements for
HRSA Had An Effective Process To Identify And
Telehealth Services During the COVID-19 Pandemic,
Monitor High-Risk Health Centers That Received
A-07-21-03250, May 17, 2023
COVID-19 Grant Funds, A-01-21-01503,
September 21, 2023 Medicare Improperly Paid Providers for Some
Psychotherapy Services, Including Those Provided
Key Strategies That States Used for Managing
via Telehealth, During the First Year of the COVID-19
Medicaid and Marketplace Enrollment During the
Public Health Emergency, A-09-21-03021,
COVID-19 PHE, OEI-09-20-00590, September 18,
May 2, 2023
2023
Telehealth During 2020 Helped Ensure End-Stage U.S. Department of Homeland Security OIG
Renal Disease Patients Received Care, But Limited
Information Related to Telehealth Was Documented, Ineffective Controls Over COVID-19 Funeral
A-05-22-00015, August 1, 2023 Assistance Leave the Program Susceptible to Waste
and Abuse, OIG-23-42, August 22, 2023
Although IHS Allocated COVID-19 Testing Funds
To Meet Community Needs, It Did Not Ensure That FEMA Did Not Effectively Manage the Distribution of
the Funds Were Always Used in Accordance With COVID-19 Medical Supplies and Equipment, OIG-23-
Federal Requirements, A-07-20-04123, 34, July 20, 2023
July 20, 2023
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 20
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
U.S. Department of Housing and Urban OSHA Needs to Do More to Address High Injury
Development OIG Rates of Warehouse Workers, 19-23-013-10-105,
September 27, 2023
HUD’s Assistance and Grantee Challenges With
the Office of Native American Programs’ COVID-19 COVID-19 - ETA Can Improve its Oversight to Ensure
Recovery Programs, 2023-LA-0005, July 28, 2023 Integrity over CARES Act UI Programs, 19-23-011-
03-315, September 22, 2023
Servicers Generally Did Not Meet HUD
Requirements When Providing Loss Mitigation COVID-19: Unemployment Relief For Governmental
Assistance to Borrowers With Delinquent FHA- Entities And Nonprofit Organizations Should
Insured Loans, 2023-KC-0005, June 13, 2023 Have Been Better Managed, 19-23-010-03-315,
September 21, 2023
Nationstar Generally Did Not Meet HUD
Requirements When Providing Loss Mitigation to COVID-19 - Audit of State Workforce Agencies’
Borrowers of Delinquent FHA-Insured Loans, 2023- Information Technology Systems Capability in
KC-1001, June 13, 2023 Processing Unemployment Insurance Claims, 19-
23-008-03-315, September 19, 2023
Improvements Are Needed To Ensure That Public
Housing Properties Are Inspected in a Timely COVID-19: OSHA Needs To Strengthen Its Process
Manner, 2023-CH-0003, May 23, 2023 for Awarding Future Emergency Supplemental
Funds to State Plans, 19-23-009-10-105,
HUD Can Improve Oversight of Its Temporary August 30, 2023
Endorsement Policy for Loans in COVID-19
Forbearance, 2023-NY-0002, May 15, 2023 ETA Did Not Provide Adequate Oversight of
Emergency Administrative Grants, 19-23-006-03-
315, July 27, 2023
U.S. Department of Justice OIG
Tracking the Department of Labor’s Unemployment
Inmate Perceptions of the Federal Bureau of Insurance Response to Local Communities During
Prisons’ Management of the Coronavirus Disease the Pandemic, 19-23-007-03-315, July 10, 2023
2019 Pandemic, 23-067, May 9, 2023
The U.S. Department of Labor Did Not Meet the
U.S. Department of Labor OIG Requirements for Compliance with the Payment
Integrity Information Act for FY 2022, 22-23-006-
COVID-19: ETA Needs a Plan to Reconcile and 13-001, June 9, 2023
Return to the U.S. Treasury Nearly $5 Billion Unused
by States for a Temporary Unemployment Insurance U.S. Department of Transportation
Program, 19-23-015-03-315, September 28, 2023
DOT Has Effectively Managed the Aviation
COVID-19: The Employment and Training Manufacturing Jobs Protection Program and Should
Administration Needs to Improve Oversight of Capture Lessons Learned From Its Oversight Efforts,
Grants Awarded in New Jersey, 19-23-016-03-391, AV2023045, September 19, 2023
September 28, 2023
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 21
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
U.S. Department of the Treasury OIG Desk Review of State of Texas’ Use of Coronavirus
Relief Fund Proceeds, OIG-CA-23-034, July 21, 2023
CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF
PROGRAMS: Audit of the Community Development Desk Review of Phoenix, Arizona’s Use of
Financial Institutions Fund’s Award and Post- Coronavirus Relief Fund Proceeds, OIG-CA-23-032,
Award Administration of the CDFI Rapid Response July 21, 2023
Program, OIG-23-032, September 13, 2023
Desk Review of Pleasant Point Indian Reservation,
CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF Maine’s Use of Coronavirus Relief Fund Proceeds,
PROGRAMS: Audit of the Community Development OIG-CA-23-033, July 21, 2023
Financial Institutions Fund’s Implementation of the
CDFI Equitable Recovery Program, OIG-23-033, Desk Review of State of Florida’s Use of Coronavirus
September 13, 2023 Relief Fund Proceeds, OIG-CA-23-029, July 20,
2023
Interim Audit Update ─ Audit of American Samoa’s
Uses of Coronavirus Relief Fund Payment, OIG-23- Desk Review of City of Dallas, Texas’s Use of
031, September 12, 2023 Coronavirus Relief Fund Proceeds, OIG-CA-23-028,
July 20, 2023
Desk Review of the Commonwealth of Virginia’s
Use of Coronavirus Relief Fund Proceeds, OIG- Desk Review of San Bernardino County, California’s
CA-23-042, August 9, 2023 Use of Coronavirus Relief Fund Proceeds, OIG-
CA-23-030, July 20, 2023
Desk Review of the Commonwealth of Puerto Rico’s
Use of Coronavirus Relief Fund Proceeds, OIG- Desk Review of State of California’s Use of
CA-23-040, August 8, 2023 Coronavirus Relief Fund Proceeds, OIG-CA-23-025,
July 7, 2023
Desk Review of Navajo Nation Tribal Government’s
Use of Coronavirus Relief Fund Proceeds, OIG- Desk Review of Turtle Mountain Band of Chippewa
CA-23-041, August 8, 2023 Indians’ Use of Coronavirus Relief Fund Proceeds
(Redacted), OIG-CA-23-026, July 7, 2023
Desk Review of the Commonwealth of the Northern
Mariana Islands’ Use of Coronavirus Relief Fund Desk Review of Los Angeles County, California’s
Proceeds, OIG-CA-23-039, August 8, 2023 Use of Coronavirus Relief Fund Proceeds, OIG-
CA-23-027, July 7, 2023
Desk Review of Native Village of Point Hope’s Use of
Coronavirus Relief Fund Proceeds, OIG-CA-23-038, Desk Review of New York City’s Use of Coronavirus
July 28, 2023 Relief Fund Proceeds, OIG-CA-23-021, June 27,
2023
Desk Review of State of Ohio’s Use of Coronavirus
Relief Fund Proceeds, OIG-CA-23-037, July 27, 2023 Desk Review of The Cherokee Nation, Oklahoma’s
Use of Coronavirus Relief Fund Proceeds, OIG-
Desk Review of the State of Tennessee’s Use of CA-23-020, June 27, 2023
Coronavirus Relief Fund Proceeds, OIG-CA-23-035,
July 26, 2023
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 22
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Desk Review of Lancaster County, Pennsylvania’s U.S. Election Assistance Commission OIG
Use of Coronavirus Relief Fund Proceeds, OIG-
CA-23-024, June 27, 2023 Audit of the Help America Vote Act Grants Awarded
to the State of Wisconsin, G22WI0024-23-09,
Desk Review of State of Illinois’ Use of Coronavirus September 27, 2023
Relief Fund Proceeds, OIG-CA-23-019,
June 26, 2023 Audit of the Help America Vote Act Grants Awarded
to the State of Missouri, G22MO0023-23-08,
Desk Review of Chippewa Creek Tribe’s Use of August 25, 2023
Coronavirus Relief Fund Proceeds, OIG-CA-23-018,
June 26, 2023 Audit of the Help America Vote Act Grants Awarded
to the State of Alaska, G22AK0020-23-06,
CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF August 2, 2023
PROGRAMS: Audit of Air Carrier Worker Support
Certifications - Bird Acquisition, LLC (Redacted), OIG-
23-029, June 13, 2023 Federal Deposit Insurance Corporation
CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF FDIC Examinations of Government-Guaranteed
PROGRAMS: Audit of Air Carrier Worker Support Loans, EVAL-23-001, May 10, 2023
Certifications - Paradigm Jet Management, Inc.
(Redacted), OIG-23-027, June 6, 2023 U.S. General Services Administration OIG
CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF Audit of GSA’s Response to COVID-19: PBS Faces
PROGRAMS: Audit of Air Carrier Worker Support Challenges to Meet the Ventilation and Acceptable
Certifications - Ground Services International, Inc. Indoor Air Quality Standard in GSA-Owned Buildings,
(Redacted), OIG-23-028, June 6, 2023 A201018P4R23008, June 5, 2023
CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF
PROGRAMS: Audit of Air Carrier Worker Support Pandemic Response Accountability Committee
Certifications - Constant Aviation, LLC (Redacted),
OIG-23-024, April 21, 2023 Key Insights: Contracts and Grants Workforce
Response to the COVID-19 Pandemic, PRAC-2021-
16, September 28, 2023
U.S. Department of Veteran Affairs
Review of Personnel Shortages in Federal Health
VHA Can Improve Controls Over Its Use of Care Programs During the COVID-19 Pandemic,
Supplemental Funds, 21-03101-73, May 9, 2023 PRAC-2023-03, September 21, 2023
Audie L. Murphy Memorial Veterans’ Hospital Identity Fraud Victim Redress Processes and
Missed Opportunities to Distribute Excess Systems, PRAC-2023-05, September 7, 2023
Ventilators during the COVID-19 Pandemic, 22-
02604-74, April 11, 2023 Tracking Pandemic Relief Funds that Went to Local
Communities Reveals Persistent Data Gaps and
Data Reliability Issues, PRAC-2023-04, July 6, 2023
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 23
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
FRAUD ALERT FOLLOW-UP: Improved Sharing of Serious Concerns Regarding the Return of Paycheck
Death Records and Use of the Do Not Pay System Protection Program Funds, 23-08, May 31, 2023
Would Strengthen Program Integrity and Better
Protect the Public, PRAC-2023-03, May 11, 2023
U.S. Special Inspector General for Pandemic
Recovery
U.S. Pension Benefit Guaranty Corporation OIG
Audit of Direct Loan Program Recipient – Mesa
White Paper: Searching Plan Records for Deceased Airlines, Inc., SIGPR-A-22-006, September 20, 2023
Participants, SR-2023-10, June 12, 2023
Interim Report: Audit of the Effects the Main Street
Audit of PBGC’s Review of Initial Special Financial Lending Program’s Loan Losses Have on Treasury’s
Assistance Applications, SR-2023-10, June 30, Investment in the Program, SIGPR-A-23-002-4,
2023 September 14, 2023
Weaknesses in Treasury’s CARES Act Loan
U.S. Securities and Exchange Commission OIG Monitoring, SIGPR-A-22-002-2, May 31, 2023
The SEC Took Appropriate Workplace Safety Actions Interim Report: Audit of the Effects the Main Street
in Accordance With Pandemic Guidance But Could Lending Program’s Loan Losses Have on Treasury’s
Improve Communications, Report No. 579, Investment in the Program, SIGPR-A-23-002-3,
July 25, 2023 May 12, 2023
U.S. Small Business Administration OIG Audit of the U.S. Department of the Treasury’s
Process for Its Direct Loan to YRC Worldwide,
SBA’s Oversight of Restaurant Revitalization Fund Inc. Under Section 4003 of the CARES Act,
Recipients, 23-15, September 29, 2023 SIGPR-A-22-005, May 11, 2023
SBA’s Awards for Staffing Support for COVID-19 Alert Memorandum: Closure of Participating Main
Economic Relief Loan Programs, 23-11, Street Lending Program Bank, SIGPR-A-23-002-1,
July 26, 2023 April 11, 2023
SBA’s Administrative Process to Address Potentially U.S. Social Security Administration
Fraudulent Restaurant Revitalization Fund Awards,
23-10, July 5, 2023 Controls over the Social Security Administration’s
National 800-number Service During the COVID-19
COVID-19 Pandemic EIDL and PPP Loan Fraud Pandemic, A-02-21-51079, August 29, 2023
Landscape, 23-09, June 27, 2023
The COVID-19 Pandemic’s Effect on Disability
SBA’s Administrative Process to Address Potentially Determination Services’ Processing of Disability
Fraudulent Restaurant Revitalization Fund Awards, Claims, A-01-20-50963, June 22, 2023
23-10, June 5, 2023
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 24
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
U.S. Tennessee Valley Authority American Rescue Plan Act: Review of the
Reconciliation of the Child Tax Credit, 2023-47-035,
Remote Application and Desktop Virtualization, June 14, 2023
2022-17390, June 21, 2023
American Rescue Plan Act: Continued Review of
Premium Tax Credit Provisions, 2023-47-036,
U.S. Treasury Inspector General for Tax June 14, 2023
Administration
Recurring Identification Is Needed to Ensure That
Processing of Recovery Rebate Credit Claims During Employers, 2023-46-030, May 22, 2023
the 2022 Filing Season, 2023-47-056, August 24,
2023 Additional Actions Are Needed to Reduce Accounts
Management Function Inventories to Below Pre-
American Rescue Plan Act: Assessment of the Pandemic Levels, 2023-46-026, May 10, 2023
Expanded Child and Dependent Care and Earned
Income Tax Credits, 2023-47-037, June 15, 2023
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 25
Semiannual Report to Congress
APRIL 1, 2023 - SEPTEMBER 30, 2023
Appendix C: Hotline Data
Since inception, the PRAC received most of its hotline complaints through its electronic complaint form.
The PRAC’s hotline provides an avenue for concerned citizens to report potential fraud, waste, abuse, and
mismanagement related to the pandemic response, including the CARES Act and other related legislation.
During the reporting period, we received 1,622 hotline communications, of which 361 were filed for
information or not actionable. The remaining 1,261 were deemed potentially actionable for fraud, waste,
abuse, or mismanagement. From these, the PRAC forwarded 1,267 referrals to 12 different OIGs for review
and appropriate action.9
*Referrals might be sent to more than one OIG based on
the allegation(s) referenced, resulting in the slightly higher
number reported here.
9 SBA OIG is currently unable to accept/process our hotline referrals as previously provided. 1,016 of the 1,267 referrals have not been sent to
SBA OIG and are in a hold status as of the date of SARC publication. The hotline referrals have been drafted and catalogued in the PRAC Hotline
Tracker. We will forward once the new automated referral platform is finalized.
Highlights Background Accomplishments Accountability Reports Appendices
Pandemic Response Accountability Committee 26
For more information:
Lisa Reijula
Associate Director of Outreach and Engagement, PRAC
Lisa.Reijula@cigie.gov
Visit us at:
PandemicOversight.gov
Follow us at:
Report Fraud, Waste, Abuse, or Misconduct:
To report allegations of fraud, waste, abuse, or
misconduct regarding pandemic relief funds or programs
please go to the PRAC website at
PandemicOversight.gov.
A Committee of the
Council of the Inspectors General
on Integrity and Efficiency