Tracking Pandemic Relief Funds that Went to Local Communities Reveals Persistent Data Gaps and Data Reliability Issues

Summary

A July 2023 report by the Pandemic Response Accountability Committee (PRAC) and ten member Offices of Inspector General, the first phase of a case study review of pandemic relief funding in six communities. The communities are Springfield, Massachusetts; Coeur d'Alene, Idaho; Sheridan County, Nebraska; Marion County, Georgia; the White Earth Nation Reservation in Minnesota; and the Jicarilla Apache Nation Reservation in New Mexico. The report states that 10 federal agencies provided approximately $2.65 billion to these communities through approximately 89 programs and subprograms between March 2020 and September 2021. It finds that tracking the funds required multiple federal, state and local data systems and that data gaps and system limitations prevented a definitive total. Appendices give funding tables for each community and scope and methodology sections for each participating OIG.

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Full text

Tracking Pandemic Relief Funds
that Went to Local Communities
Reveals Persistent Data Gaps
and Data Reliability Issues
July 2023

City of Springfield, Massachusetts
City of Coeur d’Alene, Idaho
Sheridan County, Nebraska
Marion County, Georgia
White Earth Nation Reservation in Minnesota
Jicarilla Apache Nation Reservation in New Mexico

PANDEMIC RESPONSE
ACCOUNTABILITY COMMITTEE


CONTENTS
A Review of Pandemic Relief Funding and How It Was Used In Six Different
U.S. Communities Phase I – Tracking Pandemic Relief Funds that Went to Local
Communities Reveals Persistent Data Gaps and Data Reliability Issues ....................................... 1
Background ................................................................................................................................. 5
INSIGHT | 10 Federal Agencies provided approximately $2.65 billion
in pandemic relief funds to the six communities in our review. .............................................. 8
INSIGHT | Identifying the approximately $2.65 billion in pandemic funding provided
to the six communities required the use of multiple federal, state, and local reporting
data systems, and contacting state and local entities directly. ............................................. 10
INSIGHT | Data collection and data system limitations at the federal, state, and local levels
hindered our ability to obtain consistent data or to remove duplicate recipient entries. ....12
OTHER OBSERVATIONS | Limitations of data used in USAspending.gov .............................. 14
OTHER OBSERVATIONS | Opportunities exist to increase public transparency
and use of USAspending.gov.................................................................................................... 14
Conclusion .................................................................................................................................15
Appendix A: COVID-19 Pandemic Response and Relief Funds—Select Case Studies .................. 16
Appendix A1: Pandemic Response and Relief Funds—Select Case Studies |
Springfield, Massachusetts ...................................................................................................... 17
Appendix A2: Pandemic Response and Relief Funds—Select Case Studies |
Coeur d’Alene, Idaho.................................................................................................................35
Appendix A3: Pandemic Response and Relief Funds—Select Case Studies |
Sheridan County, Nebraska ......................................................................................................53
Appendix A4: Pandemic Response and Relief Funds—Select Case Studies |
Marion County, Georgia ............................................................................................................67
Appendix A5: Pandemic Response and Relief Funds—Select Case Studies |
White Earth Nation Reservation in Minnesota........................................................................80
Appendix A6: Pandemic Response and Relief Funds—Select Case Studies |
Jicarilla Apache Nation Reservation in New Mexico .............................................................100
Appendix B: Acronym List ...............................................................................................................117
Appendix C: PRAC Scope and Methodology ..................................................................................118

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Appendix D: Department of Agriculture OIG Scope and Methodology ....................................... 122
Appendix E: Department of Education OIG Scope and Methodology ......................................... 128
Appendix F: Department of Health and Human Services OIG Scope
and Methodology ............................................................................................................................132
Appendix G: Department of Homeland Security OIG Scope and Methodology ..........................136
Appendix H: Department of Housing and Urban Development OIG Scope
and Methodology ............................................................................................................................143
Appendix I: Department of the Interior OIG Scope and Methodology .........................................146
Appendix J: Department of Labor OIG Scope and Methodology ..................................................148
Appendix K: Department of Transportation OIG Scope and Methodology ..................................150
Appendix L: Department of the Treasury OIG Scope and Methodology ......................................152
Appendix M: Small Business Administration OIG Scope and Methodology ................................155

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A Review of Pandemic Relief
Funding and How It Was Used In
Six Different U.S. Communities
Phase I – Tracking Pandemic
Relief Funds that Went to Local
Communities Reveals Persistent
Data Gaps and Data Reliability Issues
The PRAC and ten of its member Offices of Inspector General (OIG) (together, the PRAC Oversight
Team) undertook this case study-based review:
1.

To determine how much pandemic relief funding went to six selected communities;

2.

To gain more insight about how the six communities used their pandemic relief funding; and

3.

To learn more about whether the funding helped the six communities respond to the
pandemic.

As described below, the PRAC Oversight Team visited the six selected communities, which included
two small to medium sized cities, two rural counties, and two Native American Reservations
as part of this case study. The six communities are Springfield, Massachusetts; Coeur d’Alene,
Idaho; Sheridan County, Nebraska; Marion County, Georgia; the White Earth Nation Reservation
in Minnesota; and the Jicarilla Apache Nation Reservation in
New Mexico.1 We are grateful to the many community leaders,
SIX SELECTED
public servants, and local residents who graciously shared their
COMMUNITIES
pandemic experiences with the PRAC Oversight Team. This
- Springfield, Massachusetts
report focuses on number one above, the $2.65 billion that
was received by these six communities,2 and how data gaps
- Coeur d’Alene, Idaho
make it difficult for taxpayers to know how much money their
- Sheridan County, Nebraska
community received and for what purposes. We will be issuing
- Marion County, Georgia
work addressing the remaining two issues and we look forward
to sharing the information we were provided, and experiences
- White Earth Nation
described to us, during our visits to the six selected communities.
Reservation in Minnesota
1
2

These communities are defined by the geographic boundary lines for the cities and counties.
The total funding included those funds any entity or individual located within the physical
boundaries of each of the communities received, not just the cognizant local or Tribal
government.

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- Jicarilla Apache Nation
Reservation in New Mexico

1


Tracking the $2.7 Billion Received by the Six U.S. Communities
from 10 Federal Agencies Proved Complicated and Time
Consuming

6

$2.65

Communities

BILLION

Pandemic Relief

10

Federal
Agencies

Federal Agencies Included*
• Department of Agriculture

• Department of Homeland Security

• Department of Education

• Department of Housing and Urban • Department of Transportation
Development
• Department of the Treasury
• Department of the Interior
• Small Business Administration

• Department of Health and
Human Services

• Department of Labor

*The corresponding OIGs for these agencies assisted with the review.

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Congress appropriated more than $5 trillion to help combat the impacts of the COVID-19
pandemic—a historic amount provided through the CARES Act, the American Rescue Plan Act,
and four other pieces of pandemic relief legislation. Pandemic funding went to communities, local
governments, businesses, families, and individuals across the nation and was administered by
more than 40 federal agencies across hundreds of federal programs. Part of the PRAC’s mission is
to provide information to the public about pandemic relief funding--specifically who received it, for
what purpose, and how it was used. However, we have previously reported that existing gaps in
federal spending data make it difficult for the oversight community, decision makers, and American
taxpayers to fully understand where the money went and how it was used. Moreover, these gaps
even make it difficult for program officials administering the funds to have a clear understanding of
funding recipients and uses.
Given these data gaps and the difficulty in identifying the ultimate recipients and uses of pandemic
funds, the PRAC, along with 10 of our member Offices of Inspectors General (referred to throughout
this report as the PRAC Oversight Team) initiated a case study-based review to learn more about
how much pandemic relief funding went to local community recipients and how the funds were
used. To conduct the review, we selected six communities across the country seeking to learn
more about community uses of the relief funding—including if the spending generally aligned
with intended purposes.3 We also sought to learn more about whether the funding helped these
communities respond to pandemic-related challenges. This report focuses on the pandemic relief
funding provided to the six communities we selected by 10 federal agencies and further illustrates
the complexity associated with tracking pandemic relief funding data at the community (recipient or
subrecipient) level.
Using a combination of federal, state, and local data sources, the PRAC Oversight Team identified
that the 10 federal agencies4 included in this review provided approximately $2.65 billion in
pandemic relief funds to the six selected communities through approximately 89 pandemic relief
programs and subprograms5 during the first 18 months of the pandemic (March 2020 through
September 2021).6
Specifically, during the course of our work, the PRAC Oversight Team also found that:
• Tracking pandemic funds to the community level required the use of multiple federal, state,
and local data systems, and ultimately we had to contact state and local entities directly
to gain a better understanding and fill data gaps. In the end, complete data was either

3
4
5

6

For more information on how we chose the six case study locations and conducted our work for this review, see Appendix C.
For the purposes of this report, the term “federal agencies” refers to the nine departments and one agency that were included in this review;
see Appendix C for a list of the federal agencies.
Programs were identified by each OIG for their applicable agency. Some of the those “programs” are associated with the same Assistance
Listing Number and have been identified as “subprograms” for the purposes of this review to establish consistency across agencies. For
example, multiple “subprograms” fall under the Education Stabilization Fund (84.425) or the Supplemental Nutrition Assistance Program
(SNAP) (10.542). For more detailed information about the 89 programs and subprograms that provided funds to the six communities to help
respond to the COVID-19 pandemic, see Appendix A.
For some programs in this review, available data did not align with a March 2020 through September 2021 scope, see Appendices C through
M for more information about each program and the available data. Given the scope of this review and the initial data collection efforts,
additional spending data may now be available for the programs identified in Appendices C through M.

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unavailable or insufficient and did not allow us to definitively identify the total funding provided
to the six communities.
• Data collection and system limitations at the federal, state, and local levels impacted efforts
to obtain consistent data or data reports, or to distinguish between unique or duplicative
recipient entries.
Additional examples of the oversight challenges we experienced are highlighted throughout this
report. We believe these challenges limit the degree of transparency into the use of pandemic
relief funds. If the PRAC Oversight Team—comprised of auditing and data experts from across
the accountability community—had such difficulty tracking the funds, then the general public and
even members of Congress will likely also experience challenges in understanding how much of
taxpayer funds were provided to communities. More detailed information about the pandemic relief
programs and funds identified through the PRAC Oversight Team’s collective work is provided in the
funding tables in Appendix A. In addition, the Consolidated Scope and Methodology in Appendices C
through M provides more details about the work completed by the PRAC and the 10 Offices of
Inspectors General (OIG) members, including data limitations and approaches used to identify the
programs and funding.

Future PRAC Reporting on the Experiences of Local Communities
While the federal government’s assistance through the $2.65 billion in funding was important to
communities’ ability to respond to the pandemic, just as important are the communities themselves
and how state, local, tribal, and territorial officials responded to the crisis. Accordingly, our ongoing
work through this review is examining the way federal government funds designated for pandemic
response and relief were put to use in the six selected communities. Our future reporting will
focus on the experiences of the communities themselves, as funding information alone does not
paint the full picture on how these funds were used and the impact they had. The only way to truly
understand how local communities worked through pandemic challenges and used federal funding
in those efforts is to see it for yourself and hear about it from the people in those communities.
In recent months, the PRAC Oversight Team visited the six selected communities and spoke with
local officials, business owners, and community organizations to gain additional insights into how
federal funds were used, what challenges they faced, and what creative solutions they employed to
help their constituents and neighbors. This work also includes a closer look at 11 pandemic relief
programs, such as the Coronavirus Relief Fund, the Community Development Block Grant
coronavirus, and the Provider Relief Fund.7 We are grateful to the many community leaders, public
servants, and local residents who graciously shared their pandemic experiences with the PRAC
Oversight Team to help us further our oversight work through this review. We look forward to
sharing their stories and experiences in future reporting later this year.

7

The pandemic relief programs being looked at for part two of our review include: the Community Development Block Grant-Coronavirus, the
Coronavirus Relief Fund, the COVID-19 Relief Urbanized Area Formula Funding, the Elementary and Secondary School Emergency Relief
program, the Families to Farmers Food Box program, the Indian Housing Block Grant-CARES program, the Pandemic Unemployment Insurance
programs, the Project Based Rental Assistance program, the Provider Relief Fund, the Public Assistance Program, and the Public Housing
Operating Fund.

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Background
Requirements and Responsibility for Federal Funding Transparency
The American public, Congress, and public officials rely on federal agencies to collect complete,
accurate, and timely data identifying the prime recipients and subrecipients of the more than
$5 trillion in pandemic relief funds. Transparency of these funds, in turn, helps Congress and the
public understand how and where federal funds are spent.
GAO and the PRAC have identified challenges with the completeness and accuracy of subaward
data displayed on USAspending.gov.8 For example, the PRAC also reported that current
USAspending.gov reporting structures and the Federal Funding Accountability and Transparency
Act (FFATA) Subaward Reporting System (FSRS) do not have processes to definitively track
spending at the subrecipient level.
The Digital Accountability and Transparency Act
of 2014 (DATA Act) expanded on previous federal
transparency legislation by requiring a greater variety of
federal agency spending data—such as budget and
financial information—to be disclosed. Moreover, it
required federal agency spending information be linked
to federal program activities, all with the intent that
policymakers, public officials, and American taxpayers
would be able to track the ways in which taxpayer funds
are being put to use. The DATA Act gives the Office of
Management and Budget (OMB) and the Department of
the Treasury (Treasury) responsibility for establishing
government-wide financial data standards9 for
reporting all federal funds made available to, or
expended by, federal agencies and all entities
receiving federal funds.10 In addition, consistent with
the DATA Act, federal spending data is required to be
posted on USAspending.gov—the federal government’s
primary site housing public spending data that,
according to its administrators, is meant to show
the American public what the federal government
spends every year and how it spends the money.
Further, the DATA Act aims to improve the quality of

HOW DOES SPENDING DATA
GET ON USASPENDING.GOV?
To be the primary source of federal
spending data, USAspending.gov
pulls data from hundreds of systems
across the government. For example,
contract spending data is pulled from
the Federal Procurement Data SystemNext Generation. Subaward data for
assistance awards is pulled from the
FFATA Subrecipient Reporting System,
which is a centralized reporting system
for prime recipients of federal awards
to provide subrecipient information.
USAspending.gov then consolidates the
data from across the government into
one public website.

8

See GAO, Grants Management: Observations on Challenges with Access, Use, and Oversight; May 2, 2023, GAO-23-106797; and PRAC,
Increasing Transparency Into COVID-19 Spending; October 19, 2021.
9 Current data standards require that prime recipients and first tier subrecipients provide financial reporting to the federal government. Some of
the first tier subrecipient reporting requirements additionally restrict what is required to be reported or how its reported. For example, federal
acquisition regulations limit subrecipient reporting to only those entities that received subcontracts of more than $30,000.
10 See GAO, Federal Spending Transparency: Opportunities Exist for Treasury to Further Improve USAspending.gov’s Use and Usefulness;
December 16, 2021, GAO-104127.

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data submitted to USAspending.gov by holding federal agencies accountable for the completeness
and accuracy of the data submitted.

Who Receives Federal Relief and Response Funds
Federal relief and response funds are intended to help mitigate the negative impacts of federally
declared disasters such as the COVID-19 pandemic. Funds are provided directly to recipients
(“prime recipients”), including state and local governments, federally recognized Indian tribes,
U.S. Territories, private for-profit and nonprofit organizations, and individuals. These recipients may
provide services directly to beneficiaries, or they may act as a pass-through, disbursing the funds to
first tier subrecipients through subawards using a formula or other process.11 First tier subrecipients
may, in turn, award funds to second tier subrecipients, who might also in turn award funds to third
tier subrecipients—and so on. In general, the more that the funds flow from the prime recipient
through one or more tiers of subrecipients, the more that federal agencies and the public are likely
to lose visibility into how pandemic response funds are distributed and used.12 For a more specific
scenario describing this flow of funds for a Treasury program, see page 12 of this report.

Prior Oversight Work Highlighting Issues with Federal Pandemic Relief Data
Previous PRAC products have highlighted data limitations specific to tracking funding data,
particularly as it relates to pandemic relief funding at the second tier subrecipient level (see our
November 2020 and October 2021 reports on key gaps in publicly available data sources). In our
October 2021 report, we made five recommendations to address data gaps in public data sources
such as USAspending.gov.13 Our recommendations are related to gaps in completeness, accuracy,
and timeliness of funding data that may impair oversight of the U.S. government’s response to the
pandemic. Additionally, our recommendations are intended to help improve how federal agencies
collect and report information on the recipients of their programs and to increase visibility into how
funds are distributed and spent.
The Government Accountability Office (GAO) has also previously reported on these issues. In a
December 2021 report, GAO noted that state, federal, and local officials—as well as public users—
had informed them that data limitations, or the absence of federal and COVID-19 spending data
on USAspending.gov, led them to distrust the data or seek other data sources that they knew and
trusted instead of USAspending.gov. These users cited concerns with data quality, difficulty finding
data, buried disclosure of data limitations, and limited or lack of availability of specific data they
were searching for on the website. Moreover, multiple organizations reported challenges with
limited or missing information regarding award or grant subrecipients on USAspending.gov. For
11 See PandemicOversight.gov for more of an explanation about prime recipients and subrecipients.
12 Under current data reporting standards (e.g., 2 CFR 170 and FAR Subpart 52.204-10), there is no federal requirement to collect data beyond
the first tier subrecipient level in order minimize the reporting burden on smaller entities. In addition, prime recipients should not be required
to report the same subrecipient data multiple times; as such, agencies generally should not collect the same data already being reported
to FSRS.gov. See the MITRE Corporation’s report titled “Transparency in Pandemic-Related Federal Spending: Report of Alignment Gaps”,
issued in November 2020, for more information about data limitations and challenges associated with subrecipient reporting standards and
transparency.
13 The Office of Management and Budget has resolved-implemented two of the five recommendations in the October 2021 report and continues
to work with the PRAC on implementing the other three.

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example, one organization representing local government officials indicated that the poor tracking
of federal funds to local agencies by publicly available websites like USAspending.gov prevented
them from determining whether federal funds were supporting the work of local agencies and
reaching them in a timely manner.14
Notably for this review, each OIG had different experiences and challenges identifying the total
pandemic relief funding that flowed down from the agencies they oversee to the six selected
communities (see Appendices D through M for more information about the different efforts by
each OIG). For example, some OIGs used multiple data sets collected across states to identify
subrecipient funding information, while another OIG did not include subrecipient funding in its
approach. Following the flow of funding and identifying the total funds these six communities
received required significant time, effort, and resources.15

14 See GAO, Federal Spending Transparency: Opportunities Exist for Treasury to Further Improve USAspending.gov’s Use and Usefulness;
December 16, 2021, GAO-104127.
15 These summary insights were garnered by PRAC staff after examining the experiences of this review’s participating OIG members. At least one
OIG did not experience some of the challenges cited due to the methodology it employed in conducting its work.

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INSIGHT | 10 Federal Agencies provided approximately $2.65 billion in pandemic
relief funds to the six communities in our review.
Using a combination of federal, state, and local data sources, the PRAC Oversight Team identified
that the 10 federal agencies included in this review provided approximately $2.65 billion of
pandemic relief funds to the six communities through approximately 89 pandemic relief programs
and subprograms as of September 30, 2021.
Table 1: Overall Pandemic Relief Funds Provided to Six Communities by 10 Federal Agencies Included in
this Review, as of September 30, 2021a

a

The PRAC Oversight Team analyzed funding data between March 27, 2020, and September 30, 2021 that was available between December
2021 and February 2022. For some programs in this review, data was only available through June 30, 2021, or only available from the date
which the federal agency completed a data report at the request of an OIG. For additional information about how these totals were calculated,
see Appendices D-M. More information about each program can be found in Appendix A.

b

When referring to communities, this includes all entities and individuals who received federal pandemic response funds within the boundaries
of the community, i.e. the city, county, or reservation boundaries, not just the cognizant local or tribal government.

Pandemic response funding flowed to the six communities we reviewed through a variety of
different programs. Federal pandemic funds can flow to communities in many forms—for example,
as loans, grants, direct assistance, contracts, or other awards. These funds can also flow to
communities through more than just the cognizant local government. The funds can be used for a
variety of specified purposes such as supporting the operations of local governments responding
to the pandemic; keeping workers paid and employed; housing and rental assistance; protecting
against food insecurity; supporting schools, teachers, and students; and other community
needs. Among the pandemic relief programs that provided the largest amounts of funding to the
communities are:

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• Unemployment Insurance | The Department of Labor (DOL) implemented seven pandemic
unemployment insurance programs that sought to assist workers impacted by the pandemic,
including workers not usually eligible for benefits. DOL OIG identified more than 33,400
unemployment insurance beneficiaries across the six communities who collectively received
over $516 million.16
• Paycheck Protection Program | This small business loan program provided a direct incentive
for small businesses to keep their workers on payroll during the pandemic by providing fully
guaranteed Small Business Administration (SBA) loans for use on payroll, rent, utilities, and
other authorized uses. Businesses in the six communities received approximately $473 million
through 7,395 loans.
• Coronavirus Relief Fund | This program aided state, local, U.S. Territories, and Tribal
governments navigating the impact of the COVID-19 outbreak. Across the six communities, the
Department of the Treasury awarded over $112.7 million to prime recipients and subrecipients
as of September 30, 2021.
• Disaster Relief Fund | As authorized when the President declared the COVID-19 pandemic
a national emergency on March 13, 2020, state, local, Tribal, and Territorial governments
as well as individuals could access financial assistance through the Disaster Relief Fund—
managed by the Department of Homeland Security (DHS)—to address the challenges of the
pandemic. As of September 2021, the Federal Emergency Management Agency (FEMA) had
received approximately $98 billion to assist the nation, and DHS OIG identified more than
$49.3 million of these funds awarded to the six communities.
The six communities also received funding from other programs including:
• Coronavirus Food Assistance Program 1 | The Coronavirus Food Assistance Program 1 sought
to provide direct financial assistance to producers of eligible agricultural commodities where
prices and market supply chains have been impacted by the pandemic. About 670 recipients
across the six communities received over $16 million as of September 30, 2021.
• Indian Housing Block Grant | This program helped Tribes and Tribally Designated Housing
Entities maintain normal operations and fund eligible affordable housing activities during the
pandemic. The two Tribally Designated Housing Entities received nearly $2.4 million through
the Indian Housing Block Grants as of September 30, 2021.
• Rural Health Clinic COVID-19 Testing and Mitigation Program | The Rural Health Clinic COVID19 Testing and Mitigation Program distributed funds to rural health clinics to maintain and
expand COVID-19 testing in rural communities and increase the range of other pandemic
mitigation efforts. One of the communities in our review received $200,000 in program funds
as of September 30, 2021.

16 State workforce agencies provided pandemic relief program data to DOL OIG as part of a required data disclosure process used to obtain
data about pandemic unemployment insurance-related programs, such as the Pandemic Unemployment Assistance program and the Federal
Pandemic Unemployment Compensation program.

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For more detailed information about the 89 programs and subprograms that provided funds to
the six communities to help respond to the COVID-19 pandemic, see Appendix A.

INSIGHT | Identifying the approximately $2.65 billion in pandemic funding provided
to the six communities required the use of multiple federal, state, and local
reporting data systems, and contacting state and local entities directly.
As shown in Table 1, the PRAC Oversight Team identified that approximately $2.65 billion in
pandemic funds flowed to the six communities. Tracking these dollars required access to several
federal, state, and local data sources including nonpublic databases. For example, one OIG member
had to access five separate internal agency databases to determine all the recipients for a single
pandemic program.17 In another example, four OIGs used USAspending.gov as a resource to track
the flow of funding to the six communities. Figure 1 below highlights the data sources in addition to
USAspending.gov that the 10 OIG members used to follow the funds.
Figure 1: Data Sources Used by OIGs to Obtain Local-Level Funding Information

ED

DHS DOI

DOT DOL HUD HHS SBA Treas. USDA

Federal Source

Program Office System
Financial Management System
Grants Management System
USAspending.gov
Contract Management System

State Source

Other Federal Agency
Applicable State Agency
Required Pandemic UI
Compensation
Data Disclosure
Non-Governmental Entitya
Source: PRAC display of Appendices C through M.
a

A non-governmental entity represents any organization, office, or entity that is not a federal, state, local, Tribal, or territorial government.

17 For more information about the available data and the use of five separate databases, see Appendix G: Department of Homeland Security OIG
Scope and Methodology.

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When data was missing, insufficiently reliable, or not readily available, the PRAC Oversight Team
performed workarounds, including estimating the receipt of pandemic funds, but this approach
resulted in several challenges noted below. While many of these same challenges apply to multiple
agencies and programs, others were more agency-specific.
Lost Wages Assistance Program
This program sought to ease the economic burden for those struggling with lost wages due to the
pandemic.
Although FEMA awarded states pandemic funds for the Lost Wages Assistance (LWA) program,
it does not maintain LWA data for each individual who receives the assistance, which was
administered through 54 discrete state workforce agencies. Because these state workforce
agencies maintain the individual recipient-level data rather than FEMA, DHS OIG faced challenges
to consistently identify LWA program funds for all six communities in our review.18 As a result,
the PRAC Oversight Team relied on unemployment insurance data for this program received by
DOL OIG through pandemic unemployment insurance compensation data disclosures from state
workforce agencies. For more information about these limitations, see Appendix G.
Farmers to Families Food Box Program
The Farmers to Families Food Box Program sought to purchase and distribute fresh produce, dairy,
and meat products to Americans in need by partnering with distributors (food service businesses)
affected by pandemic closures.
The U.S. Department of Agriculture (USDA) did not track recipient data to show proof of where
non-profit organizations delivered food boxes under the USDA’s Farmers to Families Food Box
Program. Due to limitations in its ability to track the funds to the actual beneficiary or recipient
of the food boxes, USDA OIG relied on estimates provided by the agency or on the OIG’s own
calculations. For more information on the limitations and USDA OIG’s calculation of estimates,
see Appendix D.
Higher Education Emergency Relief Fund Program (HEERF)
HEERF is a program that seeks to mitigate the impact of the coronavirus on students and
institutions of higher education.
The Department of Education (ED) awarded pandemic funds through its Higher Education
Emergency Relief Fund program to two Institutions of Higher Education that had main campuses
located outside of our selected communities, but with satellite campuses inside the communities.
Because ED did not require funding to be tracked and reported at the campus level, ED OIG
estimated the total amount of HEERF funds received by these satellite campuses. For more
information on how ED OIG went about developing community HEERF estimates, see Appendix E.
18 DHS OIG, A Review of FEMA Funding for Coronavirus Disease 2019 (COVID-19) Response and Relief; September 16, 2022, OIG-22-72.

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Additionally, for several Department of the Treasury (Treasury) programs, if a subrecipient disbursed
funds to other entities (i.e., a second tier subrecipient) Treasury OIG did not have access to this level
of detail because, based upon current federal policy, subrecipients are not required to report such
activity to Treasury.19 Absent this information, Treasury OIG does not have full visibility into how the
funds are ultimately distributed. As an example, let’s assume the following scenario:
• Treasury provided funding to a state government (i.e., the prime recipient);
• The state government then provided funds to a local government (i.e., the first tier
subrecipient); and
• The local government then provided funds to small businesses
(i.e., second tier subrecipients) through a grant program.
In this scenario, the prime recipient—the state government—would not have to include the small
businesses that receive grant funding from the local government in its quarterly reports to Treasury.
In addition to the lack of visibility into recipient data, for several Treasury programs, detailed
subrecipient data was delayed because of long lag times in Treasury receiving quarterly report
submissions from prime recipients, as well as delays in making a reporting portal and guidance
available. In those cases, Treasury OIG showed $0 in its funding flow results, which meant that no
subrecipients received funding or that funding had not yet been distributed. See Appendix L for more
information about the limitations across Treasury’s pandemic response programs.

INSIGHT | Data collection and data system limitations at the federal, state, and
local levels hindered our ability to obtain consistent data or to remove duplicate
recipient entries.
Federal, state, and local agencies warehouse data in a variety of different ways and in different
formats. In some cases, the PRAC Oversight Team’s visibility into tracking pandemic funds to the
communities was hindered because of technology limitations. This included databases that: did not
capture payments from recipients to individuals; could not generate reports as of a specified date
requested by an OIG; did not include data fields to allow for coding recipients as receiving pandemic
funds; or that contained duplicates due to data entry errors.
The following are examples of the technology limitations the PRAC Oversight Team experienced
during our work:
Tenant-Based Rental Assistance Program
This program provides public housing agencies with funding for rental subsidies so eligible families
can afford safe and sanitary housing. The CARES Act provided funding for public housing agencies
19 According to 2 CFR 170.200(b), federal awarding agencies that obtain post-award data on subaward obligations should take the necessary
steps to ensure that their recipients are not required to submit the same or similar data multiple times during a given reporting period.

Pandemic Response Accountability Committee

12


to maintain normal operations and take other necessary actions during the period when the
program is impacted by coronavirus.
The Department of Housing and Urban Development (HUD) OIG reported the “Total Spent” as
“Unknown” for the Tenant-Based Rental Assistance Program because of the nature of how the
program funds were allocated and then delivered to the public housing agencies. As of December
2021, no system was in place to determine how much public housing agencies spent from local
accounts after receiving funds from HUD. See Appendix H for details.
SNAP - Emergency Allotments Program and Temporary 15 Percent Benefit Increase Program
SNAP Emergency Allotments Program seeks to provide up to the maximum SNAP benefit amount
for households, with a $95 floor. SNAP Temporary 15 Percent Benefit Increase Program seeks
to provide a 15 percent increase in SNAP maximum allotments from January 1, 2021, through
September 30, 2021.
USDA OIG encountered several instances of inconsistent data collection, including those in
the following two programs: Supplemental Nutrition Assistance Program (SNAP) Emergency
Allotments and SNAP Temporary 15 Percent Benefit Increase Program. State agencies associated
with two communities in our review had monthly counts—but not total counts—of unique recipients
for these programs. To avoid reporting duplicate recipients for the period of March 27, 2020, to
September 30, 2021, USDA OIG based each program’s number of recipients upon the highest
number of unique recipients in a single month for the program. See Appendix D for more details
on the data limitations USDA OIG encountered for these SNAP programs and the methods they
employed to work through the challenges.
COVID-19 Funeral Assistance
COVID-19 Funeral Assistance seeks to provide financial assistance for COVID-19 related funeral
expenses incurred after January 20, 2020, with a maximum of $9,000 per deceased individual.
Data for FEMA’s COVID-19 Funeral Assistance included some applications that were assigned
to the wrong federally declared disaster. Applications are intended to be processed under the
disaster declaration for the state/territory in which the decedent passed away. DHS OIG identified
a few instances where applications were initiated using the wrong disaster number resulting from
miscommunication during registration over where the deaths occurred. See Appendix G for more
information on this issue. Also, in April 2022, DHS OIG issued a management alert20 pertaining
to inconsistencies in FEMA’s COVID-19 Funeral Assistance operating procedures compared to its
previous interpretation of longstanding regulations for ineligible funeral expenses.

20 DHS OIG, Management Alert - FEMA’s COVID-19 Funeral Assistance Operating Procedures Are Inconsistent with Previous Interpretation of LongStanding Regulations for Eligible Funeral Expenses; April 23, 2022, OIG-22-36.

Pandemic Response Accountability Committee

13


OTHER OBSERVATIONS | Limitations of data used in USAspending.gov
In part, we conducted this review to illustrate for Congress, policymakers, and American taxpayers
how to track pandemic relief funding to communities in order to see how funds have been put to
use across the country. Based on the PRAC Oversight Team’s experience of following these funds,
attempts to only use USAspending.gov would not enable full identification of pandemic funding due
to differences among USAspending.gov and other non-public data sources not accounted for on the
publicly available USAspending.gov website. To its credit, USAspending.gov has disclosed several of
these data limitations,21 but as evidenced by our work more limitations exist.22
The PRAC is continuing to explore the significance of these limitations on the quality of pandemic
relief data on USAspending.gov compared to the other sources used in our efforts to track the
flow of pandemic funds to the six selected communities. The federal spending data reflected on
USAspending.gov comes from more than a hundred government systems—some of which are routed
through other agencies and external systems before they are uploaded to USAspending.gov. As
such, the data available on USAspending.gov, is only as good as the data uploaded from federal
agencies’ systems or from recipient reporting systems, which as previously described is derived
from other government systems—many of which have their own limitations and issues.

OTHER OBSERVATIONS | Opportunities exist to increase public transparency and
use of USAspending.gov
While decision makers are looking at ways to better track and report subrecipient use of federal
funding, continuing to disclose data limitations in USAspending.gov or pursuing other efforts
around data reporting can help increase transparency of federal spending for the public. As a good
example, Treasury recently disclosed on USAspending.gov that subaward data for the Emergency
Rental Assistance Programs and State and Local Fiscal Recovery Funds Program are not integrated
into the website’s subaward data because this data could not be captured using current recipient
reporting structures. To help address this limitation, Treasury began publishing these data
separately on its own external website, and then provided links to this data on the USAspending.gov
COVID-19 Spending Profile page in the “Other Resources” section as a way to help make this data
publicly available.
The PRAC previously identified other opportunities to increase public transparency of certain
subrecipient award records on USAspending.gov by ensuring the complete and accurate
presentation of key data elements, such as the specific program Assistance Listing Numbers
and descriptions, as described in our October 2021 report. For example, we identified that
USAspending.gov included more than 24,000 subaward records within the ED’s Education
Stabilization Fund (ESF) (Assistance Listing Number 84.425) that had no information in the
21 USAspending.gov, COVID-19 Funding: Known Data Limitations (Updated August 19, 2022).
22 See Appendix A through M for more information about the data limitations identified by the OIGs for this review.

Pandemic Response Accountability Committee

14


Assistance Listing field, and the website did not consistently distinguish whether recipients received
funding under ESF’s three largest subprograms—Elementary and Secondary School Emergency
Relief Fund, Governor’s Emergency Education Relief Fund, and HEERF. At the time of this review, we
observed that while the Assistance Listing field for those subrecipient awards is no longer blank,
inconsistency in identifying the ESF subprograms still exists. In November 2020, the Department
of Education’s launched its own website—ESF Transparency Portal—where the ESF subprogram,
like HEERF, is clearly distinguished. The ESF Transparency Portal also provides information on how
funds are being used by recipients and subrecipients (i.e., local school districts) which supports
increased public transparency of specific programs. The funding data on this website are derived
from public data sources and reflects data collected by the Department of Education as well as data
from other federal agencies including FSRS.gov and USAspending.gov.

Conclusion
The PRAC Oversight Team’s work tracking pandemic funds from the federal government to six
selected communities across the country reveals persistent data gaps and data reliability issues.
Specifically, the time, resources, and non-public data required to identify the total amount of
funding that went to the six communities illustrates the difficulty in fully understanding the
recipients and uses of federal pandemic relief funds. This review further demonstrates the
clear need for broad government action and immediate steps to improve the transparency and
accessibility of pandemic spending data. This report—which is the first of several associated
with this review—makes no new recommendations because the PRAC has previously made three
recommendations to OMB to address gaps in federal spending data. The PRAC will continue to
monitor OMB’s efforts as they work with agencies to enhance post-award reporting, which is part of
their broader effort to enhance transparency for all federal spending. While it may not be practical
for every federal spending dollar to be integrated into USAspending.gov, opportunities exist to
increase federal spending data transparency, a shared interest for all stakeholders, especially when
the federal government administers large emergency spending programs to address nationwide
challenges and respond to new disasters.
Additional work associated with this review will be released and report on our detailed findings
from government and business leaders across the six selected communities, including insights
into how recipients used the approximately $2.65 billion in federal funding to help them respond to
the pandemic.

Pandemic Response Accountability Committee

15


Tracking Pandemic Relief
Funds that Went to local
Communities Reveals
Persistent Data Gaps and
Data Reliability Issues—
Select Case Studies
APPENDIX A

City of Springfield, Massachusetts
City of Coeur d’Alene, Idaho
Sheridan County, Nebraska
Marion County, Georgia
White Earth Nation Reservation in Minnesota
Jicarilla Apache Nation Reservation in New Mexico

PANDEMIC RESPONSE
ACCOUNTABILITY COMMITTEE


Pandemic Response and
Relief Funds—Select Case
Studies
APPENDIX A1 - City of Springfield,
Massachusetts

City of Springfield, Massachusetts
City of Coeur d’Alene, Idaho
Sheridan County, Nebraska
Marion County, Georgia
White Earth Nation Reservation in Minnesota
Jicarilla Apache Nation Reservation in New Mexico

PANDEMIC RESPONSE
ACCOUNTABILITY COMMITTEE


City of Springfield, Massachusetts
Department of Agriculture
The Department of Agriculture (USDA) allocated more than $172.7 million to recipients in the City
of Springfield, Massachusetts, as of September 30, 2021, based upon federal program reporting.
USDA provided these funds to individuals and businesses, through the following programs:
• The Food and Nutrition Service’s Supplemental Nutrition Assistance Program (SNAP), including
○ emergency allotments
○ pandemic electronic benefit transfer (P-EBT)
○ temporary 15 percent benefit increase
• The Farm Service Agency’s Coronavirus Food Assistance Programs 1 and 2
• The Agricultural Marketing Service’s Farmers to Families Food Box Program
Table 1: Department of Agriculture Programs in Springfield, Massachusetts
SNAP – Emergency Allotments

SNAP – Emergency Allotments seeks to provide up to the maximum SNAP benefit amount for the household size,
with a $95 floor for all SNAP households, during the U.S. Department of Health and Human Services-declared
public health emergency.
Total Amount

$82,605,070

Total Number of Recipients (Individuals)

47,230

SNAP – P-EBT

The SNAP – P-EBT program seeks to provide cash assistance, redeemable for food, to eligible children whose
access to meals at school or child care is compromised due to the current COVID-19 pandemic.
Total Amount
Total Number of Recipients (Individuals)

$73,531,787
46,084

SNAP – Temporary 15% Benefit Increase

The SNAP temporary 15 percent benefit increase seeks to provide a 15 percent increase in SNAP maximum
allotments from January 1, 2021, through September 30, 2021.
Total Amount
Total Number of Recipients (Individuals)

$14,036,957
46,955

Coronavirus Food Assistance Program 1

The Coronavirus Food Assistance Program 1 seeks to provide direct financial assistance to producers of eligible
agricultural commodities where prices and market supply chains have been impacted by the COVID-19 pandemic.
Total Amount
Total Number of Recipients (Individuals and Businesses)

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

$2,998
1

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

18


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A1 – City of Springfield, Massachusetts

Coronavirus Food Assistance Program 2

The Coronavirus Food Assistance Program 2 seeks to provide direct financial assistance to producers of eligible
agricultural commodities who face continuing market disruptions, low farm-level prices, and significant marketing
costs due to COVID-19.
Total Amount
$48,383
Total Number of Recipients (Individuals and Businesses)
4

Farmers to Families Food Box Program

The Farmers to Families Food Box Program seeks to purchase and distribute fresh produce, dairy, and meat
products to Americans in need by partnering with distributors (food service businesses) whose workforces were
affected by pandemic closures. National, regional, and local distributors purchase products from American
producers, package those products into family-sized boxes, and deliver them to non-profits for distribution.
Total Amount
Total Number of Recipients (Food Boxes)

$2,511,652a
74,535b

a

This is the total value of the food boxes delivered to non-profits for distribution.

b

This is the number of food boxes delivered to non-profits for distribution.

Department of Education
Recipients located in the City of Springfield, Massachusetts, were awarded $385 million from
Education Stabilization Fund and other Department of Education (ED) pandemic relief programs, as
of September 30, 2021, based on funding data obtained from ED and award recipients. ED funds
were provided to these recipients through the following programs:
• Higher Education Emergency Relief Fund
• Elementary and Secondary School Emergency Relief Fund
• Governor’s Emergency Education Relief Fund
• Emergency Assistance to Non-Public Schools
• ARP-Homeless Children and Youth (ARP-HCY)
• ARP-Individuals with Disabilities Education Act (ARP-IDEA) Supplemental
Table 2.1: Department of Education Programs in Springfield, Massachusetts, where funding was provided
to State/Local/County/Tribal Government/Public Institutions of Higher Education
Higher Education Emergency Relief Fund (HEERF)

The HEERF seeks to mitigate the impact of the coronavirus on students and institutions of higher education.
Total Awarded
$29,576,670
Total Obligated
$29,576,670
Total Received (Total Allocated)
$11,940,910
Total Spent (Total Actual Expenditures)
$11,765,218

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

19


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A1 – City of Springfield, Massachusetts

Elementary and Secondary School Emergency Relief Fund (ESSER)a

The ESSER fund seeks to address the impact that COVID-19 has had, and continues to have, on elementary and
secondary schools across the Nation, and to help safely reopen and sustain the safe operation of schools.
Total Awarded
$271,961,903
Total Obligated
$271,961,903
Total Received (Total Allocated)
$12,777,468
Total Spent (Total Actual Expenditures)
$12,777,468

Governor’s Emergency Education Relief Fund (GEER)

The GEER fund seeks to provide local education agencies, institutions of higher education, and other educationrelated entities with emergency assistance to address the impact that the coronavirus pandemic has had on
students and parents across the Nation.
Total Awarded
$2,673,163
Total Obligated
$2,673,163
Total Received (Total Allocated)
$2,192,988
Total Spent (Total Actual Expenditures)
$2,192,988

Emergency Assistance to Non-Public Schools (EANS)b

The EANS program seeks to provide services or assistance to nonpublic schools that enroll a significant percentage
of low-income students and are most impacted by the pandemic.
Total Awarded

$18,947

Total Obligated

$18,947

Total Received (Total Allocated)

$769

Total Spent (Total Actual Expenditures)

$769

ARP-Homeless Children and Youth (ARP-HCY)c

The ARP-HCY fund seeks to identify homeless children and youth, to provide homeless children and youth with
wrap-around services to address the challenges of COVID-19, and to enable homeless children and youth to attend
school and fully participate in school activities.
Total Awarded
Total Obligated
Total Received (Total Allocated)

$681,331.00
$681,331.00
$18,742.00

Total Spent (Total Actual Expenditures)

$18,742.00

ARP-Individuals with Disabilities Education Act (ARP-IDEA) Supplementalc

The ARP-IDEA Supplemental fund seeks to provide a free appropriate public education in the least restrictive
environment for children with disabilities, and to help States recover from the impact of the coronavirus pandemic
and to safely reopen schools and sustain safe operations.
Total Awarded
Total Obligated
Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

$2,127,469
$2,127,469
$0
$0

a

For the Total Obligated, we consider the amount that the State education agency (SEA) awarded to subrecipients as the amount obligated. For
the Total Received and Total Spent, we consider the amount that the SEA disbursed to subrecipients as the amount received and spent.

b

We use the same terms to denote funding data for the EANS program as we use for the other programs. However, it is important to note that,
according to ED’s FAQs, non-public schools do not receive awards or allocations under this program; rather, they receive services or assistance
provided by the SEA as requested in their applications, to the extent that resources are available.

c

For the Total Obligated, we consider the amount that the SEA awarded to subrecipients as the amount obligated. For the Total Received and
Total Spent, we consider the amount that the SEA disbursed to subrecipients as the amount received and spent.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

20


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A1 – City of Springfield, Massachusetts

Table 2.2: Department of Education Programs in Springfield, Massachusetts, where funding was provided
to NGOs or non-profit organizations (including non-profit Institutions of Higher Education) to perform Work
on Behalf of the Government via Grants
Higher Education Emergency Relief Fund (HEERF)

The HEERF seeks to mitigate the impact of the coronavirus on students and institutions of higher education.
Total Awarded
$42,471,590
Total Obligated
$42,471,590
Total Received (Total Allocated)
$23,690,408
Total Spent (Total Actual Expenditures)
$23,683,401

Table 2.3: Department of Education Programs in Springfield, Massachusetts, where funding was provided
to Individuals
Higher Education Emergency Relief Fund (HEERF)a

The HEERF seeks to mitigate the impact of the coronavirus on students and institutions of higher education.
Total Amount
Total Number of Recipients
a

$35,448,619
31,459

HEERF Student Aid grants under assistance listing number 84.425E are covered under tables 2.1) Funding Provided to Local/County/Tribal
Government/Institutions of Higher Education, 2.2) Funding Provided to NGO/non-profit organizations (including non-provide Institutions of
Higher Education) to Perform Work on Behalf of the Govt, and 2.3) Funding Provided to Individuals. Table 2.3) Funding Provided to Individuals”
excludes student aid payments made from grants under assistance listing numbers 84.425F, 84.425L, 84.425K, 84.425M, and 84.425S. The
data inputs comprising the HEERF Student Aid grant “Total Number of Recipients” were determined by the methodologies applied at individual
institutions in preparation of the HEERF Student Aid quarterly reports.

Department of Health and Human
Services
The Department of Health and Human Services (HHS) allocated a total of $182.2 million to
recipients in Springfield, Massachusetts, as of June 30, 2021, for all HHS grants and the COVID-19
Uninsured Program, and as of September 30, 2021, for the Provider Relief Fund, based on
Federal program reporting. HHS provided these funds to health departments; health, welfare, and
community action organizations; and health care providers through the following programs:
• Health Center Program
• Transitional Living Program
• Section 223 Demonstration Programs to Improve Community Mental Health Services
• Provider Relief Fund
• COVID-19 Uninsured Program

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

21


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A1 – City of Springfield, Massachusetts

Table 3: Department of Health and Human Services Programs in Springfield, Massachusetts
Health Center Program

Health Centers are community-based and patient-directed organizations that deliver comprehensive, culturally
competent, high-quality primary health care services to the nation’s most underserved communities, including
people experiencing homelessness, agricultural workers, residents of public housing, and veterans.
Total Awarded
Total Obligated

$6,330,671
$6,330,671

Transitional Living Program

The Transitional Living Program funds residential services to runaway and homeless youths who are between the
ages of 16 and 22, including those who are pregnant or parenting. The Program provides living accommodations,
educational opportunities, health care, and other services to help young people establish sustainable living
situations.
Total Awarded

$115,629

Total Obligated

$115,629

Section 223 Demonstration Programs to Improve Community Mental Health Services

Section 223 Demonstration Programs to Improve Community Mental Health Services help States improve access
to high-quality care by establishing certified community behavioral health clinics.
Total Awarded

$4,000,000

Total Obligated

$4,000,000

Provider Relief Fund

The Provider Relief Fund provides financial support to health care providers who experienced lost revenues and
health care-related expenses caused by the COVID-19 pandemic.
Total Payments Issued
Total Payments Kept

$170,271,393
$168,602,735

COVID-19 Uninsured Program

The COVID-19 Uninsured Program reimburses health care providers for testing uninsured individuals for COVID-19,
treating uninsured individuals with a primary COVID-19 diagnosis, and administering COVID-19 vaccines to
uninsured individuals.
Total COVID-19 Testing Claims

$1,125,936

Total COVID-19 Treatment Claims

$318,013

Total COVID-19 Vaccine Administration Claims
Total Uninsured Program Claims

$63,974
$1,507,924

Department of Homeland Security
Based upon federal program reporting, the Department of Homeland Security (DHS) awarded a
total of $32.9 million to the City of Springfield, Massachusetts, as of September 30, 2021, for Lost
Wages Assistance, the Public Assistance Program, the Assistance to Firefighters Grants Program,
and the Emergency Food and Shelter Program.1 Funding data for COVID-19 Funeral Assistance
1

DHS was unable to provide funding data across programs and locations with the same date range because of the variable functionality
between FEMA databases. Additionally, DHS only maintains data at the state level for some programs which was not included in this report.
Therefore, the locations may have received assistance through more programs than those listed. Moreover, funding values for the Lost Wages
Assistance program were provided by DOL OIG as part of a broader subpoena and data disclosure process used to obtain data about the other
pandemic unemployment insurance-related programs.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

22


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A1 – City of Springfield, Massachusetts

funding was collected as of February 4, 2022.2 These funds were provided to local governments
and or directly to individuals through the following programs:
• Individual Assistance Program
• Lost Wages Assistance Program
• Public Assistance Program
• Assistance to Firefighters Grants
• Emergency Food and Shelter Program
Table 4: Department of Homeland Security, FEMA Programs in Springfield, Massachusetts
COVID-19 Funeral Assistance

COVID-19 Funeral Assistance seeks to provide financial assistance for COVID-19 related funeral expenses incurred
after January 20, 2020, with a maximum of $9,000 per recipient—$9,000 per deceased individual and a maximum
of $35,500 per application. Funding data was collected on September 21, 2021.
Total Awarded

$760,984

Total Number of Recipients

113

Lost Wages Assistance Program

a

The Lost Wages Assistance Program seeks to ease the economic burden for those struggling with lost wages due
to the coronavirus (COVID-19) pandemic. The program ended on December 27, 2020, and this funding data was
collected on December 1, 2021.
Total Awarded
Total Number of Claimants

$24,209,400
15,103

Average Benefits per Claimant

$1,603

Public Assistance Program

The Public Assistance Program seeks to provide federal reimbursement of state/local response costs for debris
removal and repairs to permanent structures, roads, and bridges. Funding data was collected on February 16, 2022.
Total Awarded

$7,574,508

Total Obligated

$7,574,508

Total Received (Total Allocated)

$7,574,508

Total Spent (Total Actual Expenditures)
Total Number of Recipients

2

Unknownb
6

DHS was unable to provide funding data across programs and locations with the same date range because of the variable functionality
between FEMA databases. Additionally, DHS only maintains data at the state level for some programs which was not included in this report.
Therefore, the locations may have received assistance through more programs than those listed. Moreover, funding values for the Lost Wages
Assistance program were provided by DOL OIG as part of a broader subpoena and data disclosure process used to obtain data about the other
pandemic unemployment insurance-related programs.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

23


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A1 – City of Springfield, Massachusetts

Assistance to Firefighters

The Assistance to Firefighters seeks to provide critically needed resources that equip personnel to respond to the
COVID-19 public health emergency and support community resilience. Funding data was collected on February 1,
2022.
Total Awarded
$207,582
Total Obligated
$207,582
Total Received (Total Allocated)
$207,582
Total Spent (Total Actual Expenditures)
$207,582
Total Number of Recipients

1

Emergency Food and Shelter Program

The program supplements and expands ongoing work of local nonprofit and governmental social service
organizations to provide shelter, food, and supportive services to individuals and families who are experiencing,
or at risk of experiencing, hunger and/or homelessness. Funding Data was collected on February 2, 2022.
Total Awarded
$101,587
Total Obligated
Unknown
Total Received (Total Allocated)
Unknown
Total Spent (Total Actual Expenditures)
Unknown
Total Number of Recipients
6
a

Massachusetts received $1,258,678,710 and spent $1,245,565,945 in lost wages assistance due to COVID-19. While FEMA did have statelevel data for the Lost Wages Assistance program, it did not have detailed data to determine the total funding disbursed to a specific locality.
The PRAC obtained this information from DOL OIG. State workforce agencies provided Lost Wages Assistance Program data to DOL OIG as part
of a broader subpoena and data disclosure process used to obtain data about the other pandemic unemployment insurance-related programs,
such as the Pandemic Unemployment Assistance program and the Federal Pandemic Unemployment Compensation program. Data provided by
DOL is as of as of December 1, 2021.

b

Zeros (0) means that FEMA reported data for that location as “zero” dollars or no recipients, as applicable. Unknown means that data is not
available to FEMA at the time of this report or FEMA does not maintain that data.

Department of Housing and Urban
Development
As of September 30, 2021, based upon federal program reporting, the Department of Housing
and Urban Development (HUD) had awarded a total of $21.5 million to the City of Springfield,
Massachusetts. Of the pandemic response funds made available to the City, $15.8 million had
been provided (73 percent of available funds) for expenditure. However, these amounts could be
higher because additional HUD recipients (grantees) with primary offices located outside Springfield
may have spent funds in the City. These funds were provided to the City, public housing agencies,
and multifamily projects in the community through the following programs:
• Emergency Solutions Grants Program
• Community Development Block Grant
• Housing Opportunities for Persons With AIDS
• HOME Investment Partnerships
City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

24


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A1 – City of Springfield, Massachusetts

• Tenant-Based Rental Assistance
• Public Housing Operating Fund
• Project-Based Rental Assistance
• Housing for the Elderly
• Housing for Persons With Disabilities
Table 5: Department of Housing and Urban Development Programs in Springfield, Massachusetts
Emergency Solutions Grants

The Emergency Solutions Grants program provides funding to assist individuals and families to quickly regain
stability in permanent housing after experiencing a housing crisis and/or homelessness. The CARES Act provided
funding for the Emergency Solutions Grants program to prevent, prepare for, and respond to coronavirus among
individuals and families who are homeless or receiving homeless assistance and to support additional homeless
assistance and homelessness prevention activities to mitigate the impacts created by coronavirus.
Total awarded
Total obligated
Total received
Total spent

$5,111,942
$5,111,942
$5,111,942
$2,136,092

Community Development Block Grant

The Community Development Block Grant program provides annual grants on a formula basis to states, cities, and
counties to develop viable urban communities by providing decent housing and a suitable living environment, and
by expanding economic opportunities, principally for low- and moderate-income persons. The CARES Act provided
funding for the Community Development Block Grant program to prevent, prepare for, and respond to coronavirus.
Total awarded
Total obligated
Total received
Total spent

$4,051,632
$4,051,632
$4,051,632
$1,719,609

Housing Opportunities for Persons With AIDS

The Housing Opportunities for Persons With AIDS program is the only federal program dedicated to the housing
needs of people living with HIV/AIDS. Under this program, HUD provides grants to local communities, states, and
nonprofit organizations for projects that benefit low-income persons living with HIV/AIDS and their families. The
CARES Act provided funding for the Housing Opportunities for Persons With AIDS program to maintain operations
and for rental assistance, supportive services, and other necessary actions to prevent, prepare for, and respond
to coronavirus.
Total awarded
Total obligated
Total received
Total spent

City of Springfield, MA

$101,003
$101,003
$101,003
$92,629

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

25


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A1 – City of Springfield, Massachusetts

Home Investment Partnerships

The HOME Investment Partnerships program provides formula grants to states and localities that communities
use - often in partnership with local nonprofit groups - to fund a wide range of activities including building, buying,
and/or rehabilitating affordable housing for rent or homeownership or providing direct rental assistance to lowincome people. The program’s flexibility allows states and local governments to use program funds for grants, direct
loans, loan guarantees or other forms of credit enhancements, or rental assistance or security deposits. The ARP
Act provided funding for the HOME Investment Partnerships program for the administrative costs to oversee and
administer implementation of this program generally, including information technology, financial reporting, and
other costs.
Total awarded
Total obligated
Total received

$6,066,102
$6,066,102
$303,305

Total spent

$0

Tenant-Based Rental Assistance

The Tenant-Based Rental Assistance program provides funding for public housing agencies to administer the
Housing Choice Voucher program. Through the Housing Choice Voucher program, public housing agencies provide
rental subsidies so eligible families can afford decent, safe, and sanitary housing. The CARES Act provided funding
for Tenant-Based Rental Assistance to prevent, prepare for, and respond to coronavirus, including to provide
additional funds for public housing agencies with the Housing Choice Voucher Program to maintain normal
operations and take other necessary actions during the period when the program is impacted by coronavirus.
Total awarded
Total obligated
Total received
Total spent

$1,962,897
$1,962,897
$1,962,897
Unknowna

Public Housing Operating Fund

The Public Housing Operating Fund provides operating subsidies to public housing authorities to assist in funding
the operating and maintenance expenses of their own dwellings. The CARES Act provided funding for the Public
Housing Operating Fund to prevent, prepare for, and respond to coronavirus, including to provide additional funds
for public housing agencies to maintain normal operations and take other necessary actions during the period
when the program is impacted by coronavirus.
Total awarded
Total obligated
Total received
Total spent

$1,463,167
$1,463,167
$1,463,167
Unknowna

Project-Based Rental Assistance

The Project-Based Rental Assistance program provides funding to renew Section 8 project-based housing assistance
payments contracts with owners of multifamily rental housing. The program pays the difference between what an
extremely low-, low-, or very low-income household can afford and the approved rent for an adequate housing unit
in a multifamily project. The CARES Act provided funding for Project-Based Rental Assistance to prevent, prepare
for, and respond to coronavirus, including to provide additional funds to maintain normal operations and take other
necessary actions during the period when the program is impacted by coronavirus for assistance to owners or
sponsors of properties receiving project-based assistance.
Total awarded
Total obligated
Total received
Total spent

City of Springfield, MA

$2,741,072
$2,741,072
$2,741,072
Unknowna

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

26


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A1 – City of Springfield, Massachusetts

Housing for the Elderly

The Housing for the Elderly program helps expand the supply of affordable housing with supportive services for
the elderly. The program provides funding to construct, acquire, or rehabilitate multifamily properties that serve
very-low-income individuals 62 years of age or older. In addition, properties receive a renewable project rental
assistance contract which covers reasonable and necessary operating expenses beyond the tenant’s portion of the
rent. This usually includes a service coordinator who links residents to supportive services in the community to allow
them to live independently in an environment that provides support such as cleaning, cooking, and transportation.
The CARES Act provided funding for the Housing for the Elderly program to prevent, prepare for, and respond to
coronavirus, including to provide additional funds to maintain normal operations and take other necessary actions
during the period when the program is impacted by coronavirus for assistance to owners or sponsors of properties
receiving project-based assistance.
Total awarded
Total obligated
Total received
Total spent

$39,073
$39,073
$39,073
$39,073

Housing for Persons With Disabilities

The Housing for Persons With Disabilities program provides funding to develop and subsidize rental housing with
the availability of supportive services for very low- and extremely low-income adults with disabilities. The CARES
Act provided funding for the Housing for Persons With Disabilities program to prevent, prepare for, and respond to
coronavirus, including to provide additional funds to maintain normal operations and take other necessary actions
during the period when the program is impacted by coronavirus for assistance to owners or sponsors of properties
receiving project-based assistance.
Total awarded
Total obligated
Total received
Total spent
a

$2,965
$2,965
$2,965
$2,965

The areas indicated as unknown are designated as such due to the nature of allocating and then delivering the funds to the recipients. As of
December 2021, there was no system in place to determine how much the recipients spent from local accounts after receiving funds from HUD.

Department of Labor
The Massachusetts State Workforce Agency paid approximately $444.3 million in federal
unemployment insurance (UI) benefits to claimants in Springfield, Massachusetts, as of December
1, 2021,3 based upon state data reported to the Department of Labor (DOL) Office of Inspector
General.4 Under an agreement with DOL, Massachusetts made UI payments to claimants, and DOL
made funding available to Massachusetts covering the cost of the additional payments, ongoing
administrative needs, and reasonable implementation costs. Claimants in Springfield received UI
benefits from the following federal programs.
• Federal Pandemic Unemployment Compensation (FPUC)
• Pandemic Unemployment Assistance (PUA)
3
4

State workforce agencies provided DOL OIG data about pandemic unemployment insurance-related program data as part of a separate and
broader subpoena and data disclosure process. The Massachusetts State Workforce Agency provided this data as of December 1, 2021.
Massachusetts received $317,185,678 for the Emergency Unemployment Relief for State and Local Governmental Entities, Certain Nonprofit
Organizations, and Federally-Recognized Indian Tribes program and $66,179,555 for a Short-Time Compensation program grant. However, the
Employment and Training Administration does not have the data to determine the funding disbursements at the local level.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

27


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A1 – City of Springfield, Massachusetts

• Pandemic Emergency Unemployment Compensation (PEUC)
• Temporary Full Federal Funding of the First Week of Compensable Regular Unemployment5
• Mixed Earner Unemployment Compensation (MEUC)
Table 6: Department of Labor Programs in Springfield, Massachusetts
Federal Pandemic Unemployment Compensation

Under the CARES Act, the FPUC program provided a supplemental payment of $600 per week to individuals with at
least one ($1) of underlying benefits from designated unemployment compensation programs, including Regular
UI, PEUC, PUA, Extended Benefits, Short-Time Compensation, and others,a until July 31, 2020. The program was
resumed under the Continued Assistance for Unemployed Workers Act with supplemental payments of $300 per
week and extended by the ARP Act until September 6, 2021.
Total Benefits Paid
$270,071,668
Total Claimants
24,976
Average Benefit per Claimant

$10,813

Pandemic Unemployment Assistance

The PUA program extended UI benefits to individuals who were not traditionally eligible for UI benefits. This included
self-employed workers, independent contractors, those with limited work history, and those who otherwise did not
qualify for regular unemployment compensation or extended benefits under state or federal law or PEUC. With all
the legislative extensions, claimants could receive up to 79 weeks of PUA payments. The program ended on
September 6, 2021.
Total Benefits Paid
$108,664,387
Total Claimants
5,453
Average Benefit per Claimant

$19,927

Pandemic Emergency Unemployment Compensation

The PEUC program provided additional weeks of unemployment compensation to individuals who:
• Exhausted their regular unemployment benefits under state or federal law;
• Had no rights to regular unemployment compensation under any other state law or federal law;
• Were not receiving compensation under the UI laws of Canada; and
• Were able to work, available to work, and actively seeking work, while recognizing that states must provide
flexibility in meeting the “actively seeking work” requirement.
With all the legislative extensions, claimants could receive up to 53 weeks of PEUC payments. The program ended
on September 6, 2021.
Total Benefits Paid
Total Claimants
Average Benefit Per Claimant

5

$65,516,420
8,634
$7,588

Massachusetts received $241,773,910 under the Temporary Full Federal Funding provision. The program provided federal funding for the
first week of benefits if states did not have a waiting week provision in their existing state UI laws or if states with a non-compensable waiting
week agreed to waive the waiting week. However, data provided by the state was insufficient to calculate the amount paid to individuals in
Springfield, Massachusetts.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

28


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A1 – City of Springfield, Massachusetts

Mixed Earner Unemployment Compensation

MEUC provides an additional $100 per week in supplemental benefits to individuals who (1) are receiving certain
UI benefits and (2) received at least $5,000 of self-employment income in the most recent taxable year ending prior
to the individual’s application for regular unemployment compensation. Individuals receiving PUA may not receive
MEUC benefits. The program ended on September 6, 2021.
Total Benefits Paid
Total Claimants
Average Benefit Per Claimant
a

$13,900
4
$3,475

UI programs eligible for FPUC were Regular UI, Unemployment Compensation for Federal Employees, Unemployment Compensation for ExServicemembers, Pandemic Emergency Unemployment Compensation, Pandemic Unemployment Assistance, Extended Benefits, Short-Time
Compensation, Trade Readjustment Allowances, Disaster Unemployment Assistance, and payments under the Self-Employment Assistance
program.

Department of Transportation
The Department of Transportation (DOT) made at least about $65 million available to recipients
in the urbanized area of Springfield, Massachusetts, through September 30, 2021, based on
federal agency reporting.6 Of the pandemic response funds made available to known recipients in
the urbanized area of Springfield, Massachusetts, at least approximately $10.6 million was spent
(about 16.3 percent of available funds) through September 30, 2021. DOT provided these funds to
the community through the following programs:7
• Federal Highway Administration (FHWA) Surface Transportation Block Grant Eligibilities
• Federal Transit Administration (FTA) Urbanized Area Formula Grants
• FTA Enhanced Mobility for Seniors and Individuals with Disabilities Formula Grants
Table 7: Department of Transportation Programs in Springfield, Massachusetts
FHWA Surface Transportation Block Grant Eligibilities

The Surface Transportation Block Grant Program Eligibilities provide funding for activities or projects eligible under
the Surface Transportation Block Grants—which seeks to preserve and improve the conditions and performance
on any federal-aid highway, bridge, and tunnel project—as well as for other purposes specified in the Coronavirus
Response and Relief Supplemental Appropriations Act. Those purposes include costs related to preventive
maintenance, routine maintenance, operations, personnel, debt service payments, availability payments, and
coverage for other revenue losses.
Total Made Available
Total Obligated
Total Outlayed

6
7

$3,058,466
$0
$0

DOT operating administrations track the funding they provide to prime recipients and direct contractors. DOT operating administrations rely
on those recipients to track how they further distribute the funds. Without contacting every prime recipient, subrecipient, contractor, and
subcontractor, neither we nor DOT can conclusively determine the total amount that went to subrecipients in these locations.
FHWA and FTA provided their funding to the urbanized area of Springfield, Massachusetts.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

29


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A1 – City of Springfield, Massachusetts

FTA Urbanized Area Formula Grants

The Urbanized Area Formula Grants Program seeks to provide transit capital and operating assistance in urbanized
areas and for transportation-related planning.
Total Made Available
Total Obligated
Total Outlayed

$61,728,524a
$36,615,416
$10,593,169

FTA Enhanced Mobility for Seniors and Individuals with Disabilities Formula Grants

The Enhanced Mobility for Seniors and Individuals with Disabilities Formula Grants Program seeks to remove
barriers to transportation service and expand transportation mobility options.
Total Made Available
Total Obligated
Total Outlayed
a

$224,040a
$0
$0

Reflects the amount made available to Springfield urbanized area, which includes parts of Connecticut.

Department of the Treasury
As of September 30, 2021, based upon federal program reporting, the Department of the Treasury
awarded a total of $178.7 million to the City of Springfield, Massachusetts. Of the pandemic
response funds made available to the City of Springfield, Massachusetts, $100.1 million had been
provided (56 percent of available funds) for expenditure. Treasury provided these funds to local
governments and businesses through the following programs:
• Coronavirus Relief Fund
• Emergency Rental Assistance Programs
• State and Local Fiscal Recovery Fund
• Coronavirus Economic Relief for Transportation Services Program
• Community Development Financial Institutions Rapid Response Program
Table 8: Department of the Treasury Programs in Springfield, Massachusetts
Coronavirus Relief Funda

The Coronavirus Relief Fund provides assistance to the District of Columbia, State, Local, Territorial, and Tribal
governments to cover necessary expenses incurred due to the COVID-19 public health emergency, but not
accounted for in the governments’ most recently approved budgets as of March 27, 2020; and for expenses
incurred during the period that begins on March 1, 2020 and ends on December 31, 2021.b
Prime Recipient
Subrecipient
Total Awarded
$0
$41,302,253
Total Obligated
$0
$41,302,253
Total Received
$0
$41,302,253
Total Spent
$0
$32,578,327

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

30


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A1 – City of Springfield, Massachusetts

Emergency Rental Assistance Programsc

The Emergency Rental Assistance Programs provide funding to the District of Columbia, State, Territorial, and
Local governments, and (in the case of ERA 1) Indian tribes or their tribally designated housing entities, and the
Department of Hawaiian Home Lands to assist eligible households with rent, rental arrears, utilities and home
energy costs, utilities and home energy costs arrears, other expenses related to housing, and housing stability
services.
Prime Recipient
Subrecipient
Total Awarded
$0
$31,623,701
Total Obligated
$0
$31,623,701
Total Received
$0
Unknownd
Total Spent

$0

Unknown

State and Local Fiscal Recovery Funds

e

The State and Local Fiscal Recovery Funds seek to provide substantial flexibility for eligible state, local, territorial,
and Tribal governments to meet local needs – including support for households, small businesses, impacted
industries, essential workers, and the communities hardest hit by the pandemic. Eligible uses of funds are:
1) response to public health and negative economic impacts of the pandemic, 2) premium pay to essential workers,
3) replacement of lost public-sector revenue due to the pandemic, and 4) investments in necessary water, sewer,
and broadband infrastructure.
Prime Recipient
Subrecipient
Total Awarded
$93,848,687
Unknown
Total Obligated
Unknown
Unknown
Total Received
$46,924,344
Unknown
Total Spent
Unknown
Unknown

Coronavirus Economic Relief for Transportation Services Programf

The Coronavirus Economic Relief for Transportation Services program seeks to support transportation service
providers affected by the COVID-19 pandemic, including motorcoach, school bus, passenger vessel, and pilotage
companies.
Prime Recipient
Subrecipient
Total Awarded
$10,888,147
Unknown
Total Obligated
Unknown
Unknown
Total Received
$10,888,147
Unknown
Total Spent
Unknown
Unknown

Homeowner Assistance Fundg

The Homeowner Assistance Fund provides assistance for eligible homeowners to mitigate the financial hardships
associated with the COVID-19 pandemic, including for the purposes of preventing homeowner mortgage
delinquencies, defaults, foreclosures, loss of utilities or home energy services, and displacement of homeowners
experiencing financial hardship after January 21, 2020 through qualified expenses related to mortgages and
housing.
Prime Recipient
Subrecipient
Total Awarded
$0
Unknown
Total Obligated
$0
Unknown
Total Received
$0
Unknown
Total Spent
$0
Unknown

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

31


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A1 – City of Springfield, Massachusetts

Community Development Financial Institutions Rapid Response Programh

The Community Development Financial Institutions Rapid Response Program provides assistance to certified
Community Development Financial Institutions to quickly deploy capital in distressed and underserved
communities impacted by the COVID-19 pandemic.
Prime Recipient
Total Awarded
$995,000
Total Obligated
Unknown
Total Received
$995,000
Total Spent

Unknown

Emergency Capital Investment Programi

The Emergency Capital Investment Program makes investments in certified community development financial
institutions and minority depository institutions to support their efforts to provide loans, grants, and forbearance
for small businesses, minority-owned businesses, and consumers in communities disproportionately impacted by
the COVID-19 pandemic.
Prime Recipient
Total Awarded
$0
Total Obligated
$0
Total Received
$0
Total Spent
$0

State Small Business Credit Initiativej

The State Small Business Credit Initiative provides funds to states, the District of Columbia, territories, and Tribal
governments to support their loan, investment, and other credit or equity support programs.
Participating
Contracted
Jurisdiction
Entity
Total Awarded
$0
$0
Total Obligated
$0
$0
Total Received
$0
$0
Total Spent
$0
$0

Payroll Support Programsk

The Payroll Support Programs provide payroll support to passenger air carriers, cargo air carriers, and certain
contractors for the continuation of payment of salaries, wages, and benefits to the employees of the recipient.
Prime Recipient
Total Awarded
$0
Total Obligated
$0
Total Received
$0
Total Spent
$0
a

Coronavirus Relief Fund reporting is as of September 30, 2021. Although reported in this presentation, please note that any spending
information included for tribal prime recipients (i.e., White Earth Nation Reservation in Minnesota and Jicarilla Apache Nation Reservation in
New Mexico) had not yet been made publicly available.

b

The Consolidated Appropriation Act, 2021, P. L. 116-260 (December 27, 2020), amended the CARES Act by extending the covered period for
recipients of CRF payments to use proceeds through December 31, 2021. The period of performance end date for tribal entities was further
extended to December 31, 2022 by the State, Local, Tribal, and Territorial Fiscal Recovery, Infrastructure, and Disaster Relief Flexibility Act,
Division LL of the Consolidated Appropriations Act, 2023, P.L. 117-328, December 29, 2022, 136 Stat. 4459.

c

Emergency Rental Assistance Programs reporting is as of September 30, 2021, for ERA1 and ERA2. Subrecipient reporting, if applicable,
will be included in the Prime Recipient’s Full Quarterly Report. Treasury had not published Full Quarterly data as of January 19, 2022. Any
obligation and spending information included for tribal prime recipients (i.e., White Earth Nation Reservation in Minnesota and Jicarilla Apache
Nation Reservation in New Mexico) had not yet been made publicly available.

d

A value of “Unknown” means that detailed spending and subrecipient reporting was expected, but not yet available as of January 19, 2022.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

32


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A1 – City of Springfield, Massachusetts

e

State and Local Fiscal Recovery Funds reporting is as of September 30, 2021. Detailed spending and subrecipient reporting due dates are
available as follows: Metropolitan cities and counties with populations of more than 250,000 residents, and cities and counties that are
allocated more than $10 million, and Tribal governments which are allocated more than $30 million should have reported SLFRF Project and
Expenditure data by January 31, 2022. Tribal governments which are allocated less than $30 million, metropolitan cities and counties with
populations below 250,000 residents which are allocated less than $10 million, and Non-Entitlement Units of Government must report SLFRF
Project and Expenditure data by April 30, 2022.

f

Coronavirus Economic Relief for Transportation Services Program reporting is as of October 7, 2021 because the complete award is in two
tranches. Detailed spending and subrecipient reporting, if applicable, should have been included in the Primary Recipient’s Quarterly Report
due on February 15, 2022.

g

Homeowner Assistance Fund reporting is as of September 30, 2021. Subrecipient reporting, if applicable, was to be included in the Primary
Recipients’ Interim Reports due February 28, 2022.

h

Community Development Financial Institutions Rapid Response Program reporting is as of September 30, 2021. Detailed spending information
was currently not available.

i

Emergency Capital Investment Program reporting is as of September 30, 2021. This program does not have subrecipients as defined in the
OMB Uniform Guidance.

j

State Small Business Credit Initiative reporting is as of September 30, 2021. Detailed reporting had not occurred at the time of our fieldwork
as applications were due in February 2022 subsequent to the issuance of funds to participating jurisdictions. By statute, State Small Business
Credit Initiative capital funds are not federal financial assistance for purposes of subtitle V of Title 31, United States Code. Thus, the State
Small Business Credit Initiative is not subject to such prime recipient and subrecipient reporting requirements as other pandemic relief
programs.

k

Payroll Support Programs reporting is as of September 30, 2021, for PSP1, PSP2, and PSP3.

Small Business Administration
The U.S. Small Business Administration (SBA) allocated a total of $396.7 million to recipients in
Springfield, Massachusetts, as of September 30, 2021, for loans, grants, lender fees, and debt
relief payments. The pandemic relief funds are generally spendable upon receipt and must be
used in accordance with the applicable requirements to ensure program compliance and loan
forgiveness. SBA provided these funds to small businesses or third-party lenders through the
following programs:
• Paycheck Protection Program (PPP) loans and associated lender fees
• COVID-19 Economic Injury Disaster Loans (EIDL) and Emergency Advance Grants
• Shuttered Venue Operators Grants
• Restaurant Revitalization Fund
• Section 1112 Debt Relief Payments

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

33


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A1 – City of Springfield, Massachusetts

Table 9: Small Business Administration Programs in Springfield, Massachusetts
Paycheck Protection Program (PPP)

The PPP provides a direct incentive for small businesses to keep their workers on payroll during the COVID-19
pandemic. The PPP provided fully guaranteed SBA loans for certain eligible small businesses, individuals, and
nonprofits that can be forgiven if loan proceeds were used as required by the Coronavirus Aid, Relief, and Economic
Security Act. Eligible expenses include payroll, rent, utilities, and other authorized uses. The PPP also paid lenders
fees for their assistance in operating the program.
Total Loans Amount
Total Number of Loans
Lender Fees Received by Local Banks
Number of Loans Funded by Local Banks

$307,267,605a
3,199
$5,660,124
1,086

COVID-19 Economic Injury Disaster Loan (EIDL)

This federal loan program supports small businesses’ recovery from the pandemic’s economic effects by providing
accessible and borrower-friendly capital. The EIDL program provided businesses with low-interest, fixed-rate, longterm loans of up to $2 million and emergency advance grants of up to $15,000 that did not need to be repaid.
Total Loans Amount

$62,169,828

Number of Loans

937

Total Grants Amount

$8,660,000

Number of Grants

1,581

Shuttered Venue Operators Grant

The Shuttered Venue Operators Grant program provides grants to live venue operators, theatrical producers, live
performing arts organization operators, museum operators, motion picture theater operators or owners, and talent
representatives affected by the COVID-19 pandemic.
Total Amount

$5,229,497

Number of Grants

3

Restaurant Revitalization Fund

The Restaurant Revitalization Fund program seeks to support eligible restaurants, bars, and other similar places of
business that serve food or drink that suffered revenue losses related to the COVID-19 pandemic.
Total Amount

$5,838,050

Number of Grants

29

Section 1112 Debt Relief Payments

SBA was authorized to pay 6 months of principal, interest, and any associated fees that borrowers owe for all
7(a), 504, and microloans reported in regular servicing status. The Economic Aid to Hard-Hit Small Businesses,
Nonprofits, and Venues Act also authorized additional debt relief payments to 7(a), 504, and microloan borrowers
beyond the 6-month period.b
7(a) Loans with Debt Relief Amount
7(a) Loans with Debt Relief Payments
504 Loans with Debt Relief Amount
504 Loans with Debt Relief Payments

$1,291,192
113
$624,953
18

a

As of September 30, 2021, 1,817 borrowers have received loan forgiveness payments totaling $215,686,873.87.

b

Total debt relief payments to microloan intermediaries represented less than 1 percent of all debt relief payments under section 1112 so they
were not considered significant and were excluded from our analysis.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

34


Pandemic Response and
Relief Funds—Select Case
Studies
APPENDIX A2 – City of Coeur d’Alene,
Idaho

City of Springfield, Massachusetts
City of Coeur d’Alene, Idaho
Sheridan County, Nebraska
Marion County, Georgia
White Earth Nation Reservation in Minnesota
Jicarilla Apache Nation Reservation in New Mexico

PANDEMIC RESPONSE
ACCOUNTABILITY COMMITTEE


City of Coeur d’Alene, ID
Department of Agriculture
The Department of Agriculture (USDA) allocated more than $5.9 million to recipients in the City of
Coeur d’Alene, Idaho, as of September 30, 2021, based upon federal program reporting. USDA
provided these funds to individuals and businesses, through the following programs:
• The Food and Nutrition Service’s Supplemental Nutrition Assistance Program (SNAP), including
○ emergency allotments
○ pandemic electronic benefit transfer (P-EBT)
○ temporary 15 percent benefit increase
• The Farm Service Agency’s Coronavirus Food Assistance Programs 1 and 2
• The Farm Service Agency’s Pandemic Assistance for Timber Harvesters and Haulers
• The Agricultural Marketing Service’s Farmers to Families Food Box Program
Table 1: Department of Agriculture Programs in Coeur d’Alene, Idaho
SNAP – Emergency Allotments

SNAP – Emergency Allotments seeks to provide up to the maximum SNAP benefit amount for the household size,
with a $95 floor for all SNAP households, during the U.S. Department of Health and Human Services-declared
public health emergency.
Total Amount
Total Number of Recipients (Individuals)

$2,820,763
6,236

SNAP – P-EBT

The SNAP – P-EBT program seeks to provide cash assistance, redeemable for food, to eligible children whose
access to meals at school or child care is compromised due to the current COVID-19 pandemic.
Total Amount
Total Number of Recipients (Individuals)

$1,569,082
7,061a

SNAP – Temporary 15% Benefit Increase

The SNAP temporary 15 percent benefit increase seeks to provide a 15 percent increase in SNAP maximum
allotments from January 1, 2021, through September 30, 2021.
Total Amount

$197,310

Total Number of Recipients (Individuals)

6,693

Coronavirus Food Assistance Program 1

The Coronavirus Food Assistance Program 1 seeks to provide direct financial assistance to producers of eligible
agricultural commodities where prices and market supply chains have been impacted by the COVID-19 pandemic.
Total Amount
Total Number of Recipients (Individuals and Businesses)

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

$22,303
7

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

36


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A2 – City of Coeur d’Alene, Idaho

Coronavirus Food Assistance Program 2

The Coronavirus Food Assistance Program 2 seeks to provide direct financial assistance to producers of eligible
agricultural commodities who face continuing market disruptions, low farm-level prices, and significant marketing
costs due to COVID-19.
Total Amount
Total Number of Recipients (Individuals and Businesses)

$124,955
35

Pandemic Assistance for Timber Harvesters and Haulers Program

The Pandemic Assistance for Timber Harvesters and Haulers Program seeks to provide direct financial assistance
to timber harvesters and/or haulers who experienced a 10 percent or greater gross revenue loss from January 1,
2020, through December 1, 2020, compared to January 1, 2019, through December 1, 2019.
Total Amount
Total Number of Recipients (Individuals and Businesses)

$4,000
2

Farmers to Families Food Box Program

The Farmers to Families Food Box Program seeks to purchase and distribute fresh produce, dairy, and meat
products to Americans in need by partnering with distributors (food service businesses) whose workforces were
affected by pandemic closures. National, regional, and local distributors purchase products from American
producers, package those products into family-sized boxes, and deliver them to non-profits for distribution.
Total Amount
Total Number of Recipients (Food Boxes)

$1,204,086b
27,603c

a

This is an estimate provided by the agency, or calculated by USDA OIG, due to limitations in the data. These data limitations are detailed in the
Scope and Methodology.

b

This is the total value of the food boxes delivered to non-profits for distribution. This is an estimate provided by the agency, or calculated by
USDA OIG, due to limitations in the data. These data limitations are detailed in the Scope and Methodology.

c

This is the number of food boxes delivered to non-profits for distribution. This is an estimate provided by the agency, or calculated by USDA OIG,
due to limitations in the data. These data limitations are detailed in the Scope and Methodology.

Department of Education
Recipients located in the City of Coeur d’Alene, Idaho were awarded $43.8 million from Education
Stabilization Fund and other Department of Education (ED) pandemic relief programs, as of
September 30, 2021, based on funding data obtained from ED and award recipients. ED funds
were provided to these recipients through the following programs:
• Higher Education Emergency Relief Fund
• Elementary and Secondary School Emergency Relief Fund
• Governor’s Emergency Education Relief Fund
• Emergency Assistance to Non-Public Schools
• ARP-Homeless Children and Youth (ARP-HCY)
• ARP-Individuals with Disabilities Education Act (ARP-IDEA) Supplemental

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

37


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A2 – City of Coeur d’Alene, Idaho

Table 2.1: Department of Education Programs in Coeur d’Alene, Idaho, where funding was provided to
State/Local/County/Tribal Governments/Public Institutions of Higher Education
Higher Education Emergency Relief Fund (HEERF)a

The HEERF seeks to mitigate the impact of the coronavirus on students and institutions of higher education.
Total Awarded
Total Obligated
Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

$17,205,599
$17,205,599
$6,918,639
$6,621,828

Elementary and Secondary School Emergency Relief Fund (ESSER)b

The ESSER fund seeks to address the impact that COVID-19 has had, and continues to have, on elementary and
secondary schools across the Nation, and to help safely reopen and sustain the safe operation of schools.
Total Awarded
Total Obligated
Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

$22,464,272
$22,464,272
$1,665,356
$1,665,356

Governor’s Emergency Education Relief Fund (GEER)

The GEER fund seeks to provide local education agencies, institutions of higher education, and other educationrelated entities with emergency assistance to address the impact that the coronavirus pandemic has had on
students and parents across the Nation.
Total Awarded
Total Obligated
Total Received (Total Allocated)

$373,002
$373,002
$373,002

Total Spent (Total Actual Expenditures)

$373,002

Emergency Assistance to Non-Public Schools (EANS)c

The EANS program seeks to provide services or assistance to nonpublic schools that enroll a significant percentage
of low-income students and are most impacted by the pandemic.
Total Awarded
Total Obligated
Total Received (Total Allocated)

$357,000
$357,000
$31,159

Total Spent (Total Actual Expenditures)

$31,159

ARP-Homeless Children and Youth (ARP-HCY)

d

The ARP-HCY fund seeks to identify homeless children and youth, to provide homeless children and youth with
wrap-around services to address the challenges of COVID-19, and to enable homeless children and youth to attend
school and fully participate in school activities.
Total Awarded
Total Obligated
Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

$121,657
$121,657
$1,893
$1,893

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

38


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A2 – City of Coeur d’Alene, Idaho

ARP-Individuals with Disabilities Education Act (ARP-IDEA) Supplementale

The ARP-IDEA Supplemental fund seeks to provide a free appropriate public education in the least restrictive
environment for children with disabilities, and to help States recover from the impact of the coronavirus pandemic
and to safely reopen schools and sustain safe operations.
Total Awarded
Total Obligated
Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

$540,489
$540,489
$1,000
$1,000

a

Two institutions of higher education included in this study had campuses within the selected geographic areas but received combined HEERF
awards at their main campuses outside of the geographic areas. To exclude the HEERF funding amounts awarded and spent outside of the
selected geographic areas from the combined awards, we estimated and reported proportionate HEERF awarded, obligated, and received
amounts for the two institutions based on the percentage of the total expenditure amounts of the combined awards that benefited the
campuses within the subject geographic areas as of September 30, 2021.

b

For the Total Obligated, we consider the amount that the State education agency (SEA) awarded to subrecipients as the amount obligated. For
the Total Received and Total Spent, we consider the amount that the SEA disbursed to subrecipients as the amount received and spent.

c

We use the same terms to denote funding data for the EANS program as we use for the other programs. However, it is important to note that,
according to ED’s FAQs, non-public schools do not receive awards or allocations under this program; rather, they receive services or assistance
provided by the SEA as requested in their applications, to the extent that resources are available.

d

For the Total Obligated, we consider the amount that the SEA awarded to subrecipients as the amount obligated. For the Total Received and
Total Spent, we consider the amount that the SEA disbursed to subrecipients as the amount received and spent.

e

For the Total Obligated, we consider the amount that the SEA awarded to subrecipients as the amount obligated. For the Total Received and
Total Spent, we consider the amount that the SEA disbursed to subrecipients as the amount received and spent. The Total Awarded and Total
Obligated included only the amount for ARP-IDEA Part B (Grants to States and Preschool Grants) and not the amount for ARP-IDEA Part C
(Grants for Infants and Families). For the Total Received and Total Spent, the amounts for both ARP-IDEA Part B and Part C were included. This
is because ARP-IDEA Part C was administered by the Idaho Department of Health and Welfare, which did not have set allocation amounts for
its regional offices but, rather, made payments for expenses for its regional offices.

Table 2.2: Department of Education Programs in Coeur d’Alene, Idaho, where funding was provided to
Individuals
Higher Education Emergency Relief Fund (HEERF)a

The HEERF seeks to mitigate the impact of the coronavirus on students and institutions of higher education.
Total Amount
Total Number of Recipients
a

$2,751,600
10,019

HEERF Student Aid grants under assistance listing number 84.425E are covered under Tables 2.1) Funding Provided to Local/County/Tribal
Government/Public Institutions of Higher Education, and 2.2) Funding Provided to Individuals. Table 2.2) Funding Provided to Individuals”
excludes student aid payments made from grants under assistance listing numbers 84.425F, 84.425L, 84.425K, 84.425M, and 84.425S. The
data inputs comprising the HEERF Student Aid grant “Total Number of Recipients” were determined by the methodologies applied at individual
institutions in preparation of the HEERF Student Aid quarterly reports.

Department of Health and
Human Services
The Department of Health and Human Services (HHS) allocated a total of $31.3 million to recipients
in Coeur d’Alene, Idaho, as of June 30, 2021, for all HHS grants and the COVID-19 Uninsured
Program, and as of September 30, 2021, for the Provider Relief Fund, based on federal program

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

39


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A2 – City of Coeur d’Alene, Idaho

reporting. HHS provided these funds to colleges, universities, hospitals, and other health care
providers through the following programs:
• Head Start Programs
• Health Center Program
• Provider Relief Fund
• COVID-19 Uninsured Program
Table 3: Department of Health and Human Services Programs in the City of Coeur d’Alene, Idaho
Head Start Programs

Head Start Programs promote the school readiness of infants, toddlers, and preschool-aged children from lowincome families by providing comprehensive health, educational, nutritional, social, and other services. Head Start
Programs also engage parents or other key family members in program operations to encourage family well-being.
Total Awarded

$665,357

Total Obligated

$665,357

Health Center Program

Health Centers are community-based and patient-directed organizations that deliver comprehensive, culturally
competent, high-quality primary health care services to the nation’s most underserved communities, including
people experiencing homelessness, agricultural workers, residents of public housing, and veterans.
Total Awarded
Total Obligated

$6,520,091
$6,520,091

Provider Relief Fund

The Provider Relief Fund provides financial support to health care providers who experienced lost revenues and
health care-related expenses caused by the COVID-19 pandemic.
Total Payments Issued

$23,365,820

Total Payments Kept

$23,047,358

COVID-19 Uninsured Program

The COVID-19 Uninsured Program reimburses health care providers for testing uninsured individuals for COVID-19,
treating uninsured individuals with a primary COVID-19 diagnosis, and administering COVID-19 vaccines to
uninsured individuals.
Total COVID-19 Testing Claims

$480,078

Total COVID-19 Treatment Claims

$216,230

Total COVID-19 Vaccine Administration Claims
Total Uninsured Program Claims

$8,324
$704,632

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

40


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A2 – City of Coeur d’Alene, Idaho

Department of Homeland Security
Based upon federal program reporting, the Department of Homeland Security (DHS) awarded
a total of $1.7 million to the City of Coeur d’Alene, Idaho, as of September 30, 2021, for Lost
Wages Assistance, Public Assistance Program, and Emergency Food and Shelter Program, and
as of February 23, 2022, for COVID-19 Funeral Assistance.1 These funds were provided to local
governments and or directly to individuals through the following programs:
• Funeral Assistance Program
• Lost Wages Assistance Program
• Public Assistance Program
• Emergency Food and Shelter Program
Table 4: Department of Homeland Security, FEMA Programs in Coeur d’Alene, Idaho
COVID-19 Funeral Assistance

COVID-19 Funeral Assistance seeks to provide financial assistance for COVID-19 related funeral expenses incurred
after January 20, 2020, with a maximum of $9,000 per recipient—$9,000 per deceased individual and a maximum
of $35,500 per application. Funding data was collected on September 21, 2021.
Total Awarded

$241,603

Total Number of Recipients

54

Lost Wages Assistance Program

a

The Lost Wages Assistance Program seeks to ease the economic burden for those struggling with lost wages due
to the COVID-19 pandemic. The program ended on December 27, 2020, and this funding data was collected on
February 24, 2022.
Total Awarded

$1,423,200

Total Number of Claimants

1217

Average Benefits per Claimant

$1,169

Public Assistance Program

The Public Assistance Program seeks to provide federal reimbursement of state/local response costs for debris
removal and repairs to permanent structures, roads, and bridges. Funding data was collected on April 21, 2022.
Total Awarded

$9,599

Total Amount Obligated

$9,599

Total Received (Total Allocated)

$9,599

Total Spent (Total Actual Expenditures)
Total Number of Recipients
1

Unknownb
7

DHS was unable to provide funding data across programs and locations with the same date range because of variations in FEMA database
functionality. Additionally, DHS only maintains data at the state level for some programs which was not included in this report. Therefore, the
locations may have received assistance through more programs than those listed. Moreover, the Lost Wages Assistance funding values were
provided by DOL OIG as part of a broader subpoena and data disclosure process used to obtain data about the other pandemic unemployment
insurance-related programs.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

41


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A2 – City of Coeur d’Alene, Idaho

Emergency Food and Shelter Program

The program supplements and expands ongoing work of local nonprofit and governmental social service
organizations to provide shelter, food, and supportive services to individuals and families who are experiencing, or
at risk of experiencing, hunger and/or homelessness. Funding data was collected on February 2, 2022.
Total Awarded

$80,115

Total Obligated

Unknown

Total Received (Total Allocated)

Unknown

Total Spent (Total Actual Expenditures)
Total Number of Recipients

Unknown
1

a

Idaho received $47,325,591 and spent $42,707,410 in lost wage assistance due to COVID-19. While FEMA did have state-level data for the
Lost Wages Assistance program, it did not have detailed data to determine the total funding disbursed to a specific locality. The PRAC obtained
this information from DOL OIG. State workforce agencies provided Lost Wages Assistance Program data to DOL OIG as part of a broader
subpoena and data disclosure process used to obtain data about the other pandemic unemployment insurance-related programs, such as the
Pandemic Unemployment Assistance program and the Federal Pandemic Unemployment Compensation program. Data provided by DOL is as
of as of February 24, 2022.

b

Zeros (0) means that FEMA reported data for that location as “zero” dollars or no recipients, as applicable. Unknown means that data is not
available to FEMA at the time of this report or FEMA does not maintain that data.

Department of Housing and Urban
Development
As of September 30, 2021, based upon federal program reporting, the Department of Housing and
Urban Development (HUD) had awarded a total of $617,558 to the City of Coeur d’Alene, Idaho.
Of the pandemic response funds made available to the City, $617,558 had been provided (100
percent of available funds) for expenditure. However, these amounts could be higher because
additional HUD recipients (grantees) with primary offices located outside Coeur d’Alene may have
spent funds in the City. These funds were provided to the City and multifamily projects in the
community through the following programs:
• Community Development Block Grant
• Project-Based Rental Assistance
• Housing for Persons With Disabilities

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

42


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A2 – City of Coeur d’Alene, Idaho

Table 5: Department of Housing and Urban Development Programs in Coeur d’Alene, Idaho
Community Development Block Grant

The Community Development Block Grant program provides annual grants on a formula basis to states, cities, and
counties to develop viable urban communities by providing decent housing and a suitable living environment, and
by expanding economic opportunities, principally for low- and moderate-income persons. The CARES Act provided
funding for the Community Development Block Grant program to
prevent, prepare for, and respond to coronavirus.
Total awarded
Total obligated
Total received
Total spent

$446,799
$446,799
$446,799
$230,813

Project-Based Rental Assistance

The Project-Based Rental Assistance program provides funding to renew Section 8 project-based housing assistance
payments contracts with owners of multifamily rental housing. The program pays the difference between what an
extremely low-, low-, or very low-income household can afford and the approved rent for an adequate housing unit
in a multifamily project. The CARES Act provided funding for Project-Based Rental Assistance to prevent, prepare
for, and respond to coronavirus, including to provide additional funds to maintain normal operations and take other
necessary actions during the period when the program is impacted by coronavirus for assistance to owners or
sponsors of properties receiving project-based assistance.
Total awarded
Total obligated
Total received
Total spent

$163,819
$163,819
$163,819
Unknowna

Housing for Persons With Disabilities

The Housing for Persons With Disabilities program provides funding to develop and subsidize rental housing with
the availability of supportive services for very low- and extremely low-income adults with disabilities. The CARES
Act provided funding for the Housing for Persons With Disabilities program to prevent, prepare for, and respond to
coronavirus, including to provide additional funds to maintain normal operations and take other necessary actions
during the period when the program is impacted by coronavirus for assistance to owners or sponsors of properties
receiving project-based assistance.
Total awarded
Total obligated
Total received
Total spent
a

$6,940
$6,940
$6,940
$6,940

The areas indicated as unknown are designated as such due to the nature of allocating and then delivering the funds to the recipients. As of
December 2021, there was no system in place to determine how much the recipients spent from local accounts after receiving funds from
HUD.

Department of the Interior
As of September 30, 2021, based upon federal program reporting, the Department of the Interior
(DOI) allocated a total of $760,946 to the City of Coeur d’Alene, Idaho. Of the pandemic response
funds made available to the City of Coeur d’Alene, $11,200 had been provided for expenditure

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

43


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A2 – City of Coeur d’Alene, Idaho

(1.5 percent of available funds) as of September 30, 2021. These contracts provided the funds to
private contractors through the following programs:
• Education Stabilization Fund – Bureau of Indian Education2
• Office of the Secretary CARES Act Funding
Table 6: Department of the Interior Programs in the City of Coeur d’Alene, Idaho
Education Stabilization Fund – Bureau of Indian Education

The Education Stabilization Fund is an investment of over $263 billion into state and institutional COVID-19 recovery
and rebuilding efforts, managed by the U.S. Department of Education to prevent, prepare for, and respond to the
coronavirus impacts on education for our nation’s students. The Education Stabilization Fund was established by
the CARES Act in March 2020, with subsequent allocations to the Fund codified through the Coronavirus Response
and Relief Supplemental Appropriations Act, signed into law in December 2020, and the American Rescue Plan
(ARP) Act, signed into law in March 2021.
As part of the CARES Act’s Education Stabilization Fund, the Department of Education is required to set aside onehalf of 1% of $30.75 billion ($153,750,000) for programs operated or funded by the Bureau of Indian Education, in
consultation with the Secretary of Interior. The Department signed an agreement with Bureau of Indian Education
on June 12, 2020, to govern the terms of the funds transferred to the Bureau of Indian Education. The Department
initiated the transfer of funds to Interior on June 15, 2020.
Total Awarded
Total Obligated
Total Received (Total Allocated)

$695,480
$695,480
$0

Total Spent (Total Actual Expenditures)

Unknown

Office of the Secretary CARES Act Funding

The CARES Act appropriated a total of $756.0 million in funding directly to the Department of the Interior (DOI) to
prevent, prepare for, and respond to coronavirus domestically or internationally. Of this amount, $158,400,000
was made available to the Office of the Secretary to:
• purchase equipment and supplies to disinfect and clean buildings and public areas;
• support law enforcement and emergency management operations;
• fund bio-surveillance of wildlife and environmental persistence studies;
• provide employee overtime and special pay expenses; and
• fund other response, mitigation, or recovery activities, including $1,000,000 for oversight activities by the Office
of the Inspector General.
• fund other response, mitigation, or recovery activities, including $1,000,000 for oversight activities by the
Office of the Inspector General.
Total Awarded
Total Obligated
Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

2

$65,466
$65,466
$11,200
Unknown

While the CARES Act provided Education Stabilization Funds to the Department of Education, it also required that the Department of Education
set aside a percentage of those funds specifically for programs operated or funded by the Department of the Interior’s Bureau of Indian
Education. After the Department of Education transfers this portion of funds to the Department of the Interior, the funding is managed by the
Bureau of Indian Education. The program is, therefore, discussed here in the Department of the Interior section of this report.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

44


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A2 – City of Coeur d’Alene, Idaho

Department of Labor
The Idaho State Workforce Agency paid approximately $36.6 million in federal unemployment
insurance (UI) benefits to claimants in Coeur D’Alene, Idaho, as of February 24, 2022,3 based
upon state data reported to the Department of Labor (DOL) Office of Inspector General.4 Under an
agreement with DOL, Idaho made UI payments to claimants, and DOL made funding available to
Idaho covering the cost of the additional payments, ongoing administrative needs, and reasonable
implementation costs. Claimants in Coeur D’Alene received UI benefits from the following federal
programs:
• Federal Pandemic Unemployment Compensation (FPUC)
• Pandemic Unemployment Assistance (PUA)
• Pandemic Emergency Unemployment Compensation (PEUC)
• Temporary Full Federal Funding of the First Week of Compensable Regular Unemployment5
Table 7: Department of Labor Programs in Coeur d’Alene, Idaho
Federal Pandemic Unemployment Compensation

Under the CARES Act, the FPUC program provided a supplemental payment of $600 per week to individuals with at
least one ($1) of underlying benefits from designated unemployment compensation programs, including Regular
UI, PEUC, PUA, Extended Benefits, Short-Time Compensation, and others,a until July 31, 2020. The program was
resumed under the Continued Assistance for Unemployed Workers Act with supplemental payments of $300 per
week and extended by the ARP Act until September 6, 2021.
Total Benefits Paid
Total Claimants
Average FPUC Benefit Per Claimant

$27,900,000
5,060
$5,514

Pandemic Unemployment Assistance

The PUA program extended UI benefits to individuals who were not traditionally eligible for UI benefits. This included
self-employed workers, independent contractors, those with limited work history, and those who otherwise did not
qualify for regular unemployment compensation or extended benefits under state or federal law or PEUC. With all
the legislative extensions, claimants could receive up to 79 weeks of PUA payments. The program ended on
September 6, 2021.
Total Benefits Paid
Total Claimants
Average PUA Benefit Per Claimant

3
4
5

$5,500,303
1,919
$2,866

State workforce agencies provided DOL OIG data about pandemic unemployment insurance-related program data as part of a separate and
broader subpoena and data disclosure process. The Idaho State Workforce Agency provided this data as of February 24, 2022.
Idaho received $9,325,326 for the Emergency Unemployment Relief for State and Local Governmental Entities, Certain Nonprofit
Organizations, and Federally-Recognized Indian Tribes program. However, the Employment and Training Administration does not have the data
to determine the funding disbursements at the local level.
Idaho received $10,829,100 for the Temporary Full Federal Funding provision. The provision provided federal funding for the first week of
benefits if states did not have a waiting week provision in their existing state UI laws or if states with a non-compensable waiting week agreed
to waive the waiting week. However, data provided by the state was insufficient to calculate the amount paid to individuals in Coeur D’Alene,
Idaho.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

45


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A2 – City of Coeur d’Alene, Idaho

Pandemic Emergency Unemployment Compensation

The PEUC program provided additional weeks of unemployment compensation to individuals who:
• Exhausted their regular unemployment benefits under state or federal law;
• Had no rights to regular unemployment compensation under any other state law or federal law;
• Were not receiving compensation under the UI laws of Canada; and
• Were able to work, available to work, and actively seeking work, while recognizing that states must provide
flexibility in meeting the “actively seeking work” requirement.
With all the legislative extensions, claimants could receive up to 53 weeks of PEUC payments. The program ended
on September 6, 2021.
Total Benefits Paid
$3,181,457
Total Claimants
723
Average Benefit Per Claimant
$4,400
a

UI programs eligible for FPUC were Regular UI, Unemployment Compensation for Federal Employees, Unemployment Compensation for ExServicemembers, Pandemic Emergency Unemployment Compensation, Pandemic Unemployment Assistance, Extended Benefits, Short-Time
Compensation, Trade Readjustment Allowances, Disaster Unemployment Assistance, and payments under the Self-Employment Assistance
program.

Department of Transportation
The Department of Transportation (DOT) made at least about $8.2 million available to recipients in
the City of Coeur d’Alene, Idaho, through September 30, 2021, based on federal and state agency
reporting.6 Of the pandemic response funds made available to the known recipients in Coeur
d’Alene, Idaho, approximately $1.1 million was spent (about 13 percent of available funds), through
September 30, 2021. DOT provided these funds to the community through the following programs:
• Federal Aviation Administration (FAA) COVID-Relief Grants7
• Federal Highway Administration (FHWA) Surface Transportation Block Grant Eligibilities8
• Federal Transit Administration (FTA) Urbanized Area Formula Grants9
• FTA Rural Area Formula Grants10

6

DOT operating administrations track the funding they provide to prime recipients and direct contractors. DOT operating administrations rely
on those recipients to track how they further distribute the funds. Without contacting every prime recipient, subrecipient, contractor, and
subcontractor, neither we nor DOT can conclusively determine the total amount that went to subrecipients in these locations.
7 The term ‘FAA COVID-Relief Grants’ is an umbrella term used to refer to three separate programs: the CARES Act Grants (which distribute FAA
CARES Act funding), Airport Coronavirus Response Grant Program (which distributes FAA CRRSA Act funding), and the Airport Rescue Grants
(which distributes FAA ARP Act funding). FAA provided its pandemic response funds directly to an airport.
8 FHWA provided its pandemic response funds to the State, which in turn provided funding to a recipient in Coeur d’Alene.
9 FTA provided its Urbanized Area funding directly to a recipient in Coeur d’Alene.
10 FTA provided rural funding directly to a recipient and to the State, which then provided funding to a recipient in Coeur d’Alene.
City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

46


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A2 – City of Coeur d’Alene, Idaho

Table 8: Department of Transportation Programs in Coeur d’Alene, Idaho
FAA COVID-Relief Grants

FAA’s COVID-Relief Grant Programs provide economic relief to eligible U.S. airports and eligible concessions at
those airports to prevent, prepare for, and respond to the COVID-19 pandemic.
Total Made Available
Total Obligated
Total Outlayed

$393,049
$334,049
$311,049

FHWA Surface Transportation Block Grant Eligibilities

The Surface Transportation Block Grant Program Eligibilities provide funding for activities or projects eligible under
the Surface Transportation Block Grants—which seeks to preserve and improve the conditions and performance
on any Federal-aid highway, bridge, and tunnel project—as well as for other purposes specified in the Coronavirus
Response and Relief Supplemental Appropriations Act. Those purposes include costs related to preventive
maintenance, routine maintenance, operations, personnel, debt service payments, availability payments, and
coverage for other revenue losses.
Total Made Available
Total Obligated

$185,320
$185,320

Total Outlayed

$0

FTA Urbanized Area Formula Grants

The Urbanized Area Formula Grants Program seeks to provide transit capital and operating assistance in urbanized
areas and for transportation-related planning.
Total Made Available
Total Obligated

$4,883,740
$4,883,740

Total Outlayed

$785,364

FTA Rural Area Formula Grants

The Rural Area Formula Grants Program seeks to provide capital, planning, and operating assistance, as well as
funding for state and national training and technical assistance.
Total Made Available
Total Obligated
Total Outlayed

$2,701,013
$2,031,943
$0

Department of the Treasury
As of September 30, 2021, based upon federal program reporting, the Department of the Treasury
awarded a total of $25.5 million to the City of Coeur d’Alene, Idaho. Of the pandemic response
funds made available to the City of Coeur d’Alene, Idaho, $21.1 million had been provided (83
percent of available funds) for expenditure. Treasury provided these funds to local governments and
businesses through the following programs:
• Coronavirus Relief Fund
• State and Local Fiscal Recovery Fund

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

47


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A2 – City of Coeur d’Alene, Idaho

Table 9: Department of the Treasury Programs in Coeur d’Alene, Idaho
Coronavirus Relief Funda

The Coronavirus Relief Fund provides assistance to the District of Columbia, state, local, Territorial, and Tribal
governments to cover necessary expenses incurred due to the COVID-19 public health emergency, but not
accounted for in the governments’ most recently approved budgets as of March 27, 2020; and for expenses
incurred during the period that begins on March 1, 2020 and ends on December 31, 2021.b
Prime Recipient
Subrecipient
Total Awarded
$0
$16,811,194
Total Obligated
$0
$16,811,194
Total Received
$0
$16,811,194
Total Spent

$0

$16,811,194

Emergency Rental Assistance Programs

c

The Emergency Rental Assistance Programs provide funding to the District of Columbia, state, Territorial, and
local governments, and (in the case of ERA 1) Indian tribes or their tribally designated housing entities, and the
Department of Hawaiian Home Lands to assist eligible households with rent, rental arrears, utilities and home
energy costs, utilities and home energy costs arrears, other expenses related to housing, and housing stability
services.
Prime Recipient
Subrecipient
Total Awarded
$0
Unknownd
Total Obligated
$0
Unknown
Total Received
$0
Unknown
Total Spent

$0

Unknown

State and Local Fiscal Recovery Fundse

The State and Local Fiscal Recovery Funds seek to provide substantial flexibility for eligible state, local, territorial,
and Tribal governments to meet local needs – including support for households, small businesses, impacted
industries, essential workers, and the communities hardest hit by the pandemic. Eligible uses of funds are: 1)
response to public health and negative economic impacts of the pandemic, 2) premium pay to essential workers,
3) replacement of lost public-sector revenue due to the pandemic, and 4) investments in necessary water, sewer,
and broadband infrastructure.
Prime Recipient
Subrecipient
Total Awarded
$8,659,329
Unknown
Total Obligated
Unknown
Unknown
Total Received
$4,329,665
Unknown
Total Spent
Unknown
Unknown

Coronavirus Economic Relief for Transportation Services Programf

The Coronavirus Economic Relief for Transportation Services program seeks to support transportation service
providers affected by the COVID-19 pandemic, including motorcoach, school bus, passenger vessel, and pilotage
companies.
Prime Recipient
Subrecipient
Total Awarded
$0
Unknown
Total Obligated
$0
Unknown
Total Received
$0
Unknown
Total Spent
$0
Unknown

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

48


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A2 – City of Coeur d’Alene, Idaho

Homeowner Assistance Fundg

The Homeowner Assistance Fund provides assistance for eligible homeowners to mitigate the financial hardships
associated with the COVID-19 pandemic, including for the purposes of preventing homeowner mortgage
delinquencies, defaults, foreclosures, loss of utilities or home energy services, and displacement of homeowners
experiencing financial hardship after January 21, 2020 through qualified expenses related to mortgages
and housing.
Prime Recipient
Subrecipient
Total Awarded
$0
Unknown
Total Obligated
$0
Unknown
Total Received
$0
Unknown
Total Spent

$0

Unknown

Community Development Financial Institutions Rapid Response Program

h

The Community Development Financial Institutions Rapid Response Program provides assistance to certified
Community Development Financial Institutions to quickly deploy capital in distressed and underserved
communities impacted by the COVID-19 pandemic.
Prime Recipient
Total Awarded
$0
Total Obligated
$0
Total Received
$0
Total Spent

$0

Emergency Capital Investment Program

i

The Emergency Capital Investment Program makes investments in certified community development financial
institutions and minority depository institutions to support their efforts to provide loans, grants, and forbearance
for small businesses, minority-owned businesses, and consumers in communities disproportionately impacted by
the COVID-19 pandemic.
Prime Recipient
Total Awarded
$0
Total Obligated
$0
Total Received
$0
Total Spent
$0

State Small Business Credit Initiativej

The State Small Business Credit Initiative provides funds to states, the District of Columbia, territories, and Tribal
governments to support their loan, investment, and other credit or equity support programs.
Participating
Contracted
Recipient
Entity
Total Awarded
$0
$0
Total Obligated
$0
$0
Total Received
$0
$0
Total Spent
$0
$0

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

49


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A2 – City of Coeur d’Alene, Idaho

Payroll Support Programsk

The Payroll Support Programs provide payroll support to passenger air carriers, cargo air carriers, and certain
contractors for the continuation of payment of salaries, wages, and benefits to the employees of the recipient.
Prime Recipient
Total Awarded
$0
Total Obligated
$0
Total Received
$0
Total Spent
$0
a

Coronavirus Relief Fund reporting is as of September 30, 2021. Although reported in this presentation, please note that any spending
information included for tribal prime recipients (i.e., White Earth Nation Reservation in Minnesota and Jicarilla Apache Nation Reservation in
New Mexico) had not yet been made publicly available.

b

The Consolidated Appropriation Act, 2021, P. L. 116-260 (December 27, 2020), amended the CARES Act by extending the covered period for
recipients of CRF payments to use proceeds through December 31, 2021. The period of performance end date for tribal entities was further
extended to December 31, 2022 by the State, Local, Tribal, and Territorial Fiscal Recovery, Infrastructure, and Disaster Relief Flexibility Act,
Division LL of the Consolidated Appropriations Act, 2023, P.L. 117-328, December 29, 2022, 136 Stat. 4459.

c

Emergency Rental Assistance Programs reporting is as of September 30, 2021, for ERA1 and ERA2. Subrecipient reporting, if applicable,
will be included in the Prime Recipient’s Full Quarterly Report. Treasury had not published Full Quarterly data as of January 19, 2022. Any
obligation and spending information included for tribal prime recipients (i.e., White Earth Nation Reservation in Minnesota and Jicarilla Apache
Nation Reservation in New Mexico) had not yet been made publicly available.

d

A value of “Unknown” means that detailed spending and subrecipient reporting was expected, but not yet available as of January 19, 2022.

e

State and Local Fiscal Recovery Funds reporting is as of September 30, 2021. Detailed spending and subrecipient reporting due dates are
available as follows: Metropolitan cities and counties with populations of more than 250,000 residents, and cities and counties that are
allocated more than $10 million, and Tribal governments which are allocated more than $30 million should have reported SLFRF Project and
Expenditure data by January 31, 2022. Tribal governments which are allocated less than $30 million, metropolitan cities and counties with
populations below 250,000 residents which are allocated less than $10 million, and Non-Entitlement Units of Government must report SLFRF
Project and Expenditure data by April 30, 2022.

f

Coronavirus Economic Relief for Transportation Services Program reporting is as of October 7, 2021 because the complete award is in two
tranches. Detailed spending and subrecipient reporting, if applicable, should have been included in the Primary Recipient’s Quarterly Report
due on February 15, 2022.

g

Homeowner Assistance Fund reporting is as of September 30, 2021. Subrecipient reporting, if applicable, was to be included in the Primary
Recipients’ Interim Reports due February 28, 2022.

h

Community Development Financial Institutions Rapid Response Program reporting is as of September 30, 2021. Detailed spending information
was currently not available.

h

For subrecipient reporting, a value of “$0” means that there are no subrecipients that received funding as of September 30, 2021, or funding
had not yet been distributed for a designated program. A value of “Unknown” means that detailed spending and subrecipient reporting was
expected, but not yet available as of January 19, 2022.

i

Emergency Capital Investment Program reporting is as of September 30, 2021. This program does not have subrecipients as defined in the
OMB Uniform Guidance.

j

State Small Business Credit Initiative reporting is as of September 30, 2021. Detailed reporting had not occurred at the time of our fieldwork
as applications were due in February 2022 subsequent to the issuance of funds to participating jurisdictions. By statute, State Small Business
Credit Initiative capital funds are not federal financial assistance for purposes of subtitle V of Title 31, United States Code. Thus, the State
Small Business Credit Initiative is not subject to such prime recipient and subrecipient reporting requirements as other pandemic relief
programs.

k

Payroll Support Programs reporting is as of September 30, 2021, for PSP1, PSP2, and PSP3.

Small Business Administration
The U.S. Small Business Administration (SBA) allocated a total of $160.1 million to recipients in
Coeur d’Alene, Idaho, as of September 30, 2021, for loans, grants, lender fees, and debt relief
payments. The pandemic relief funds are generally spendable upon receipt and must be used in
City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

50


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A2 – City of Coeur d’Alene, Idaho

accordance with the applicable requirements to ensure program compliance and loan forgiveness.
SBA provided these funds to small businesses or third-party lenders through the following programs:
• Paycheck Protection Program (PPP) loans and associated lender fees
• COVID-19 Economic Injury Disaster Loans (EIDL) and Emergency Advance Grants
• Shuttered Venue Operators Grants
• Restaurant Revitalization Fund
• Section 1112 Debt Relief Payments
Table 10: Small Business Administration Programs in Coeur d’Alene, Idaho
Paycheck Protection Program (PPP)

The PPP provides a direct incentive for small businesses to keep their workers on payroll during the COVID-19
pandemic. The PPP provided fully guaranteed SBA loans for certain eligible small businesses, individuals, and
nonprofits that can be forgiven if loan proceeds were used as required by the Coronavirus Aid, Relief, and Economic
Security Act. Eligible expenses include payroll, rent, utilities, and other authorized uses. The PPP also paid lenders
fees for their assistance in operating the program.
Total Loans Amount
Total Number of Loans
Lender Fees Received by Local Banks

$118,045,927a
2,244
$1,067,296

Number of Loans Funded by Local Banks

384

COVID-19 Economic Injury Disaster Loan (EIDL)

This federal loan program supports small businesses’ recovery from the pandemic’s economic effects by providing
accessible and borrower-friendly capital. The EIDL program provided businesses with low-interest, fixed-rate, longterm loans of up to $2 million and emergency advance grants of up to $15,000 that did not need to be repaid.
Total Loans Amount
Number of Loans
Total Grants Amount

$33,990,985
564
$3,028,307

Number of Grants

1,032

Shuttered Venue Operator Grants

The Shuttered Venue Operators Grant program provides grants to live venue operators, theatrical producers, live
performing arts organization operators, museum operators, motion picture theater operators or owners, and talent
representatives affected by the COVID-19 pandemic.
Total Amount
Number of Grants

$215,990
2

Restaurant Revitalization Fund

The Restaurant Revitalization Fund program seeks to support eligible restaurants, bars, and other similar places of
business that serve food or drink that suffered revenue losses related to the COVID-19 pandemic.
Total Amount
Number of Grants

City of Springfield, MA

$827,338
14

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

51


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A2 – City of Coeur d’Alene, Idaho

Section 1112 Debt Relief Payments

SBA was authorized to pay 6 months of principal, interest, and any associated fees that borrowers owe for all
7(a), 504, and microloans reported in regular servicing status. The Economic Aid to Hard-Hit Small Businesses,
Nonprofits, and Venues Act also authorized additional debt relief payments to 7(a), 504, and microloan borrowers
beyond the 6-month period.b
7(a) Loans with Debt Relief Amount
7(a) Loans with Debt Relief Payments
504 Loans with Debt Relief Amount
504 Loans with Debt Relief Payments

$2,458,126
161
$437,875
32

a

As of September 30, 2021, 1,732 borrowers have received loan forgiveness payments totaling $96,435,981.73.

b

Total debt relief payments to Microloan intermediaries represented less than one percent of all debt relief payments under the section 1112.
Therefore, they were not considered significant and were excluded from our analysis.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

52


Pandemic Response and
Relief Funds—Select Case
Studies
APPENDIX A3 – Sheridan County,
Nebraska

City of Springfield, Massachusetts
City of Coeur d’Alene, Idaho
Sheridan County, Nebraska
Marion County, Georgia
White Earth Nation Reservation in Minnesota
Jicarilla Apache Nation Reservation in New Mexico

PANDEMIC RESPONSE
ACCOUNTABILITY COMMITTEE


Sheridan County, Nebraska
Department of Agriculture
The Department of Agriculture (USDA) allocated almost $24.7 million to recipients in Sheridan
County, Nebraska, as of September 30, 2021, based upon federal program reporting. USDA
provided these funds to individuals and businesses, through the following programs:
• The Food and Nutrition Service’s Supplemental Nutrition Assistance Program (SNAP), including
○ emergency allotments
○ pandemic electronic benefit transfer (P EBT)
○ temporary 15 percent benefit increase
• The Farm Service Agency’s Coronavirus Food Assistance Programs 1 and 2
• The Agricultural Marketing Service’s Farmers to Families Food Box Program
• The Risk Management Agency’s Pandemic Cover Crop Program
Table 1: Department of Agriculture Programs in Sheridan County, Nebraska
SNAP – Emergency Allotmentsa

SNAP – Emergency Allotments seeks to provide up to the maximum SNAP benefit amount for the household size,
with a $95 floor for all SNAP households, during the U.S. Department of Health and Human Services-declared
public health emergency.
Total Amount

$378,767

Total Number of Recipients (Individuals)

472

SNAP – P-EBT

The SNAP – P-EBT program seeks to provide cash assistance, redeemable for food, to eligible children whose
access to meals at school or child care is compromised due to the current COVID-19 pandemic.
Total Amount
Total Number of Recipients (Individuals)

$58,679
279

SNAP – Temporary 15% Benefit Increasea

The SNAP temporary 15 percent benefit increase seeks to provide a 15 percent increase in SNAP maximum
allotments from January 1, 2021, through September 30, 2021.
Total Amount
Total Number of Recipients (Individuals)

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

$72,359
472

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

54


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A3 – Sheridan County, Nebraska

Coronavirus Food Assistance Program 1a

The Coronavirus Food Assistance Program 1 seeks to provide direct financial assistance to producers of eligible
agricultural commodities where prices and market supply chains have been impacted by the COVID-19 pandemic.
Total Amount

$12,469,871

Total Number of Recipients (Individuals and Businesses)

375

Coronavirus Food Assistance Program 2

a

The Coronavirus Food Assistance Program 2 seeks to provide direct financial assistance to producers of eligible
agricultural commodities who face continuing market disruptions, low farm-level prices, and significant marketing
costs due to COVID-19.
Total Amount

$11,639,671

Total Number of Recipients (Individuals and Businesses)

436

Farmers to Families Food Box Program

The Farmers to Families Food Box Program seeks to purchase and distribute fresh produce, dairy, and meat
products to Americans in need by partnering with distributors (food service businesses) whose workforces were
affected by pandemic closures. National, regional, and local distributors purchase products from American
producers, package those products into family-sized boxes, and deliver them to non-profits for distribution.
Total Amount

$69,633b

Total Number of Recipients (Food Boxes)

2,464c

Pandemic Cover Crop Program

a

The Pandemic Cover Crop Program seeks to provide up to $5 per acre benefit to producers who planted a cover
crop in conjuncture with an insured Spring 2021 crop. Cover crop cultivation requires sustained, long-term
investments to improve soil health and gain other agronomic benefits, and the economic challenges due to the
pandemic made maintaining cover cropping systems financially challenging for many producers.
Total Amount
Total Number of Recipients (Individuals and Businesses)

$3,573
3

a

This is an estimate provided by the agency, or calculated by USDA OIG, due to limitations in the data. These data limitations are detailed in the
Scope and Methodology.

b

This is the total value of the food boxes delivered to non-profits for distribution. This is an estimate provided by the agency, or calculated by
USDA OIG, due to limitations in the data. These data limitations are detailed in the Scope and Methodology.

c

This is the number of food boxes delivered to non-profits for distribution. This is an estimate provided by the agency, or calculated by USDA OIG,
due to limitations in the data. These data limitations are detailed in the Scope and Methodology.

Department of Education
Recipients located in Sheridan County, Nebraska were awarded almost $2.5 million from Education
Stabilization Fund and other Department of Education (ED) pandemic relief programs, as of
September 30, 2021, based on funding data obtained from ED and award recipients. ED funds
were provided to these recipients through the following programs:
• Elementary and Secondary School Emergency Relief Fund
• Governor’s Emergency Education Relief Fund
• ARP-Individuals with Disabilities Education Act Supplemental

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

55


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A3 – Sheridan County, Nebraska

Table 2.1: ED Programs in Sheridan County, Nebraska, where funding was provided to a Local or County
Government
Elementary and Secondary School Emergency Relief Fund (ESSER)a

The ESSER fund seeks to address the impact that COVID-19 has had, and continues to have, on elementary and
secondary schools across the Nation, and to help safely reopen and sustain the safe operation of schools.
Total Awarded
Total Obligated
Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

$2,415,025
$2,415,025
$180,649
$180,649

Governor’s Emergency Education Relief Fund (GEER)b

The GEER fund seeks to provide local education agencies, institutions of higher education, and other educationrelated entities with emergency assistance to address the impact that the coronavirus pandemic has had on
students and parents across the Nation.
Total Awarded
Total Obligated
Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

$0
$0
$56,449
$22,495

ARP-Individuals with Disabilities Education Act (ARP-IDEA) Supplementalc

The ARP-IDEA Supplemental fund seeks to provide a free appropriate public education in the least restrictive
environment for children with disabilities, and to help states recover from the impact of the coronavirus pandemic
and to safely reopen schools and sustain safe operations.
Total Awarded
Total Obligated
Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

$37,438
$37,438
$0
$0

a

For the Total Obligated, we consider the amount that the State education agency (SEA) awarded to subrecipients as the amount obligated. For
the Total Received and Total Spent, we consider the amount that the SEA disbursed to subrecipients as the amount received and spent.

b

GEER funds were not awarded directly to entities residing in Sheridan County. Nebraska awarded the funds to a contractor who coordinated the
purchase of electronic devices for schools throughout the State. Two schools in Sheridan County received electronic devices. We considered
the cost of the electronic devices as the Total Received, and the Total Spent is the amount expended (paid for) as of September 30, 2021.

c

For the Total Obligated, we consider the amount that the SEA awarded to subrecipients as the amount obligated. For the Total Received and
Total Spent, we consider the amount that the SEA disbursed to subrecipients as the amount received and spent.

Table 2.2: Department of Education Programs in Sheridan County, Nebraska, where funding was provided
to Individuals
Governor’s Emergency Education Relief Fund (GEER)a

The GEER fund seeks to provide local education agencies, institutions of higher education, and other educationrelated entities with emergency assistance to address the impact that the coronavirus pandemic has had on
students and parents across the nation.
Total Amount
Total Number of Recipients
a

$2,160
6

Six individuals residing in Sheridan County and participating in Nebraska’s home school program received electronic devices through the
contractor. We considered the cost of the electronic devices as the Total Received, and the Total Spent is the amount expended (paid for) as of
September 30, 2021.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

56


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A3 – Sheridan County, Nebraska

Department of Health and Human
Services
The Department of Health and Human Services (HHS) allocated a total of $5.2 million to recipients
in Sheridan County, Nebraska, as of June 30, 2021, for the COVID-19 Uninsured Program and
as of September 30, 2021, for the Provider Relief Fund, the Rural Health Clinic COVID-19 Testing
Program, and the Rural Health Clinic COVID-19 Testing and Mitigation Program, based on federal
program reporting.1 HHS provided these funds to health care providers through the following
programs:
• Provider Relief Fund
• Rural Health Clinic COVID-19 Testing Program
• Rural Health Clinic COVID-19 Testing and Mitigation Program
• COVID-19 Uninsured Program
Table 3: Department of Health and Human Services Programs in Sheridan County, Nebraskaa
Provider Relief Fund

The Provider Relief Fund provides financial support to health care providers who experienced lost revenues and
health care-related expenses caused by the COVID-19 pandemic.
Total Payments Issued

$4,887,704

Total Payments Kept

$4,887,704

Rural Health Clinic COVID-19 Testing Program

The Rural Health Clinic COVID-19 Testing Program funds Rural Health Clinics to support and expand COVID-19
testing in rural communities.
Total Payments Issued

$98,923

Total Payments Kept

$98,923

Rural Health Clinic COVID-19 Testing and Mitigation Program

The Rural Health Clinic COVID-19 Testing and Mitigation Program distributes funds to support Rural Health Clinics to
maintain and expand COVID-19 testing in rural communities and increase the range of other pandemic mitigation
efforts.
Total Payments Issued
Total Payments Kept

1

$200,000
$200,000

No HHS grants were directly awarded to recipients in Sheridan County, Nebraska.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

57


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A3 – Sheridan County, Nebraska

COVID-19 Uninsured Program

The COVID-19 Uninsured Program reimburses health care providers for testing uninsured individuals for COVID-19,
treating uninsured individuals with a primary COVID-19 diagnosis, and administering COVID-19 vaccines to
uninsured individuals.
Total COVID-19 Testing Claims
Total COVID-19 Treatment Claims
Total COVID-19 Vaccine Administration Claims
Total Uninsured Program Claims

$0
$115
$0
$115

Department of Homeland Security
Based upon federal program reporting, the Department of Homeland Security (DHS) awarded a
total of $31,174 to Sheridan County, Nebraska—as of September 30, 2021, for COVID-19 Funeral
Assistance, and as of January 25, 2022, for Lost Wages Assistance.2 These funds were provided to
local governments and or directly to individuals through the following program:
• Individual Assistance Program
• Lost Wages Assistance Program
Table 4: Department of Homeland Security, FEMA Programs in Sheridan County, Nebraska
COVID-19 Funeral Assistance

COVID-19 Funeral Assistance seeks to provide financial assistance for COVID-19 related funeral expenses incurred
after January 20, 2020, with a maximum of $9,000 per recipient—$9,000 per deceased individual and a maximum
of $35,500 per application. Funding data was collected on September 21, 2021.
Total Awarded

$14,374

Total Number of Recipients

5

Lost Wages Assistance Program

a

The Lost Wages Assistance Program seeks to ease the economic burden for those struggling with lost wages due
to the COVID-19 pandemic. The program ended on December 27, 2020, and this funding data was collected on
January 25, 2022.
Total Awarded
Total Number of Claimants
Average Benefits per Claimant

$ 16,800
13
$1,292

a

Nebraska received $64,670,865 and spent $53,905,014 in lost wage assistance due to COVID-19. While FEMA did have state-level data
for the Lost Wages Assistance program, it did not have detailed data to determine the total funding disbursed to a specific locality. The PRAC
obtained this information from DOL OIG. State workforce agencies provided Lost Wages Assistance Program data to DOL OIG as part of a
broader subpoena and data disclosure process used to obtain data about the other pandemic unemployment insurance-related programs,
such as the Pandemic Unemployment Assistance program and the Federal Pandemic Unemployment Compensation program. Data provided by
DOL is as of as of January 25, 2022.

2

DHS was unable to provide funding data across programs and locations with the same date range because of the variable functionality
between FEMA databases. Additionally, DHS only maintains data at the state level for some programs which was not included in this report.
Therefore, the locations may have received assistance through more programs than those listed. Moreover, funding values for the Lost Wages
Assistance program were provided by DOL OIG as part of a broader subpoena and data disclosure process used to obtain data about the other
pandemic unemployment insurance-related programs

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

58


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A3 – Sheridan County, Nebraska

Department of Housing and Urban
Development
As of September 30, 2021, based upon federal program reporting, the Department of Housing and
Urban Development (HUD) had awarded a total of $13,972 to public housing agencies in Sheridan
County, Nebraska. Of the pandemic response funds made available to Sheridan County, $13,972
had been provided (100 percent of available funds) for expenditure. However, these amounts
could be higher because additional HUD recipients (grantees) with primary offices located outside
Sheridan County may have spent funds in the county. These funds were provided to public housing
agencies located in the community through the following program:
• Public Housing Operating Fund
Table 5: Department of Housing and Urban Development Programs in Sheridan County, Nebraska
Public Housing Operating Fund

The Public Housing Operating Fund provides operating subsidies to public housing authorities to assist in funding
the operating and maintenance expenses of their own dwellings. The CARES Act provided funding for the Public
Housing Operating Fund to prevent, prepare for, and respond to coronavirus, including to provide additional funds
for public housing agencies to maintain normal operations and take other necessary actions during the period
when the program is impacted by coronavirus.
Total awarded
Total obligated
Total received
Total spent
a

$13,972
$13,972
$13,972
Unknowna

The areas indicated as unknown are designated as such due to the nature of allocating and then delivering the funds to the recipients. As of
December 2021, there was no system in place to determine how much the recipients spent from local accounts after receiving funds from
HUD.

Department of Labor
The Nebraska State Workforce Agency paid approximately $285,800 in federal unemployment
insurance (UI) benefits to claimants in Sheridan County, Nebraska, as of January 25, 2022,3 based
upon state data reported to the Department of Labor (DOL) Office of Inspector General.4 Under an
agreement with DOL, Nebraska made UI payments to claimants, and DOL made funding available
to Nebraska covering the cost of the additional payments, ongoing administrative needs, and
3
4

State workforce agencies provided DOL OIG data about pandemic unemployment insurance-related program data as part of a separate and
broader subpoena and data disclosure process. The Nebraska State Workforce Agency provided this data as of January 25, 2022.
Nebraska received $17,977,665 for the Emergency Unemployment Relief for State and Local Governmental Entities, Certain Nonprofit
Organizations, and Federally-Recognized Indian Tribes program and $7,386,433 for a Short-Time Compensation program grant. However, the
Employment and Training Administration does not have the data to determine the funding disbursements at the local level.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

59


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A3 – Sheridan County, Nebraska

reasonable implementation costs. Claimants in Sheridan County received UI benefits from the
following federal programs:
• Federal Pandemic Unemployment Compensation (FPUC)
• Pandemic Unemployment Assistance (PUA)
• Pandemic Emergency Unemployment Compensation (PEUC)
• Temporary Full Federal Funding of the First Week of Compensable Regular Unemployment5
Table 6: Department of Labor Programs in Sheridan County, Nebraska
Federal Pandemic Unemployment Compensation

Under the CARES Act, the FPUC program provided a supplemental payment of $600 per week to individuals with at
least one ($1) of underlying benefits from designated unemployment compensation programs, including Regular
UI, PEUC, PUA, Extended Benefits, Short-Time Compensation, and others,a until July 31, 2020. The program was
resumed under the Continued Assistance for Unemployed Workers Act with supplemental payments of $300 per
week and extended by the ARP Act until September 6, 2021.
Total Benefits Paid
Total Claimants
Average Benefit per Claimant

$231,300
43
$5,379

Pandemic Unemployment Assistance

The PUA program extended UI benefits to individuals who were not traditionally eligible for UI benefits. This included
self-employed workers, independent contractors, those with limited work history, and those who otherwise did not
qualify for regular unemployment compensation or extended benefits under state or federal law or PEUC. With all the
legislative extensions, claimants could receive up to 79 weeks of PUA payments. The program ended on September
6, 2021.
Total Benefits Paid

$42,296

Total Claimants
Average Benefit per Claimant

14
$3,021

5

Nebraska received $18,609,007 for the Temporary Full Federal Funding provision. The provision provided federal funding for the first week of
benefits if states did not have a waiting week provision in their existing state UI laws or if states with a non-compensable waiting week agreed
to waive the waiting week. However, data provided by the state was insufficient to calculate the amount paid to individuals in Sheridan County,
Nebraska.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

60


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A3 – Sheridan County, Nebraska

Pandemic Emergency Unemployment Compensation

The PEUC program provided additional weeks of unemployment compensation to individuals who:
• Exhausted their regular unemployment benefits under state or federal law;
• Had no rights to regular unemployment compensation under any other state law or federal law;
• Were not receiving compensation under the UI laws of Canada; and
• Were able to work, available to work, and actively seeking work, while recognizing that states must provide
flexibility in meeting the “actively seeking work” requirement.
With all the legislative extensions, claimants could receive up to 53 weeks of PEUC payments. The program ended
on September 6, 2021.
Total Benefits Paid
Total Claimants
Average Benefit Per Claimant
a

$12,204
7
$1,743

UI programs eligible for FPUC were Regular UI, Unemployment Compensation for Federal Employees, Unemployment Compensation for ExServicemembers, Pandemic Emergency Unemployment Compensation, Pandemic Unemployment Assistance, Extended Benefits, Short-Time
Compensation, Trade Readjustment Allowances, Disaster Unemployment Assistance, and payments under the Self-Employment Assistance
program.

Department of Transportation
The Department of Transportation (DOT) made at least $176,655 available to recipients in Sheridan
County, Nebraska through September 30, 2021, based on federal and state agency reporting.6 Of
the pandemic response funds made available to the known recipients in Sheridan County, at least
$154,655 was spent (about 87.5 percent of available funds) through September 30, 2021. DOT
provided these funds to the community through the following programs:
• Federal Aviation Administration (FAA) COVID-Relief Grants7
• Federal Transit Administration (FTA) Rural Area Formula Grants8
Table 7: Department of Transportation Programs in Sheridan County, Nebraska
FAA COVID-Relief Grants

FAA’s COVID-Relief Grant Programs provide economic relief to eligible U.S. airports and eligible concessions at those
airports to prevent, prepare for, and respond to the COVID-19 pandemic.
Total Made Available
Total Obligated
Total Outlayed
6
7
8

$127,949
$127,949
$105,949

DOT operating administrations track the funding they provide to prime recipients and direct contractors. DOT operating administrations rely
on those recipients to track how they further distribute the funds. Without contacting every prime recipient, subrecipient, contractor, and
subcontractor, neither we nor DOT can conclusively determine the total amount that went to subrecipients in these locations.
The term ‘FAA COVID-Relief Grants’ is an umbrella term used to refer to three separate programs: the CARES Act Grants (which distribute FAA
CARES Act funding), Airport Coronavirus Response Grant Program (which distributes FAA CRRSA Act funding), and the Airport Rescue Grants
(which distributes FAA ARP Act funding). The Federal Aviation Administration (FAA) provided these funds directly to an airport.
The Federal Transit Administration (FTA) Rural Formula Grants were provided to the State of Nebraska, which then provided funding to Sheridan
County.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

61


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A3 – Sheridan County, Nebraska

FTA Rural Area Formula Grants

The Rural Area Formula Grants Program seeks to provide capital, planning, and operating assistance, as well as
funding for state and national training and technical assistance.
Total Made Available

$48,706

Total Obligated
Total Outlayed

$48,706
$48,706

Department of the Treasury
As of September 30, 2021, based upon federal program reporting, the Department of the Treasury
awarded a total of $1.1 million to Sheridan County, Nebraska. Of the pandemic response funds
made available to the Sheridan County, Nebraska, $585,911 had been provided (53 percent
of available funds) for expenditure. Treasury provided these funds to local governments and
businesses through the following programs:
• Coronavirus Relief Fund
• State and Local Fiscal Recovery Fund
Table 8: Department of the Treasury Programs in Sheridan County, Nebraska
Coronavirus Relief Funda

The Coronavirus Relief Fund provides assistance to the District of Columbia, State, Local, Territorial, and Tribal
governments to cover necessary expenses incurred due to the COVID-19 public health emergency, but not
accounted for in the governments’ most recently approved budgets as of March 27, 2020; and for expenses
incurred during the period that begins on March 1, 2020 and ends on December 31, 2021.b
Prime Recipient
Subrecipient
Total Awarded
$0
$76,424
Total Obligated
$0
$76,424
Total Received
$0
$76,424
Total Spent
$0
$76,424

Emergency Rental Assistance Programsc

The Emergency Rental Assistance Programs provide funding to the District of Columbia, State, Territorial, and
Local governments, and (in the case of ERA 1) Indian tribes or their tribally designated housing entities, and the
Department of Hawaiian Home Lands to assist eligible households with rent, rental arrears, utilities and home
energy costs, utilities and home energy costs arrears, other expenses related to housing, and housing stability
services.
Prime Recipient
Subrecipient
Total Awarded
$0
Unknownd
Total Obligated
$0
Unknown
Total Received
$0
Unknown
Total Spent
$0
Unknown

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

62


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A3 – Sheridan County, Nebraska

State and Local Fiscal Recovery Fundse

The State and Local Fiscal Recovery Funds seek to provide substantial flexibility for eligible state, local, territorial,
and Tribal governments to meet local needs – including support for households, small businesses, impacted
industries, essential workers, and the communities hardest hit by the pandemic. Eligible uses of funds are: 1)
response to public health and negative economic impacts of the pandemic, 2) premium pay to essential workers,
3) replacement of lost public-sector revenue due to the pandemic, and 4) investments in necessary water, sewer,
and broadband infrastructure.
Prime Recipient
Subrecipient
Total Awarded
$1,018,974
Unknown
Total Obligated
Unknown
Unknown
Total Received
$509,487
Unknown
Total Spent
Unknown
Unknown

Coronavirus Economic Relief for Transportation Services Programf

The Coronavirus Economic Relief for Transportation Services program seeks to support transportation service
providers affected by the COVID-19 pandemic, including motorcoach, school bus, passenger vessel, and pilotage
companies.
Prime Recipient
Subrecipient
Total Awarded
$0
Unknown
Total Obligated
$0
Unknown
Total Received
$0
Unknown
Total Spent
$0
Unknown

Homeowner Assistance Fundg

The Homeowner Assistance Fund provides assistance for eligible homeowners to mitigate the financial hardships
associated with the COVID-19 pandemic, including for the purposes of preventing homeowner mortgage
delinquencies, defaults, foreclosures, loss of utilities or home energy services, and displacement of homeowners
experiencing financial hardship after January 21, 2020 through qualified expenses related to mortgages and
housing.
Prime Recipient
Subrecipient
Total Awarded
$0
Unknown
Total Obligated
$0
Unknown
Total Received
$0
Unknown
Total Spent
$0
Unknown

Community Development Financial Institutions Rapid Response Programh

The Community Development Financial Institutions Rapid Response Program provides assistance to certified
Community Development Financial Institutions to quickly deploy capital in distressed and underserved
communities impacted by the COVID-19 pandemic.
Prime Recipient
Total Awarded
$0
Total Obligated
$0
Total Received
$0
Total Spent
$0

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

63


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A3 – Sheridan County, Nebraska

Emergency Capital Investment Programi

The Emergency Capital Investment Program makes investments in certified community development financial
institutions and minority depository institutions to support their efforts to provide loans, grants, and forbearance
for small businesses, minority-owned businesses, and consumers in communities disproportionately impacted by
the COVID-19 pandemic.
Prime Recipient
Total Awarded
$0
Total Obligated
$0
Total Received
$0
Total Spent
$0

State Small Business Credit Initiativej

The State Small Business Credit Initiative provides funds to states, the District of Columbia, territories, and Tribal
governments to support their loan, investment, and other credit or equity support programs.
Participating
Contracted
Recipient
Entity
Total Awarded
$0
$0
Total Obligated
$0
$0
Total Received
$0
$0
Total Spent
$0
$0

Payroll Support Programsk

The Payroll Support Programs provide payroll support to passenger air carriers, cargo air carriers, and certain
contractors for the continuation of payment of salaries, wages, and benefits to the employees of the recipient.
Prime Recipient
Total Awarded
$0
Total Obligated
$0
Total Received
$0
Total Spent
$0
a

Coronavirus Relief Fund reporting is as of September 30, 2021. Although reported in this presentation, please note that any spending
information included for tribal prime recipients (i.e., White Earth Nation Reservation in Minnesota and Jicarilla Apache Nation Reservation in
New Mexico) had not yet been made publicly available.

b

The Consolidated Appropriation Act, 2021, P. L. 116-260 (December 27, 2020), amended the CARES Act by extending the covered period for
recipients of CRF payments to use proceeds through December 31, 2021. The period of performance end date for tribal entities was further
extended to December 31, 2022 by the State, Local, Tribal, and Territorial Fiscal Recovery, Infrastructure, and Disaster Relief Flexibility Act,
Division LL of the Consolidated Appropriations Act, 2023, P.L. 117-328, December 29, 2022, 136 Stat. 4459.

c

Emergency Rental Assistance Programs reporting is as of September 30, 2021, for ERA1 and ERA2. Subrecipient reporting, if applicable,
will be included in the Prime Recipient’s Full Quarterly Report. Treasury had not published Full Quarterly data as of January 19, 2022. Any
obligation and spending information included for tribal prime recipients (i.e., White Earth Nation Reservation in Minnesota and Jicarilla Apache
Nation Reservation in New Mexico) had not yet been made publicly available.

d

A value of “Unknown” means that detailed spending and subrecipient reporting was expected, but not yet available as of January 19, 2022.

e

State and Local Fiscal Recovery Funds reporting is as of September 30, 2021. Detailed spending and subrecipient reporting due dates are
available as follows: Metropolitan cities and counties with populations of more than 250,000 residents, and cities and counties that are
allocated more than $10 million, and Tribal governments which are allocated more than $30 million should have reported SLFRF Project and
Expenditure data by January 31, 2022. Tribal governments which are allocated less than $30 million, metropolitan cities and counties with
populations below 250,000 residents which are allocated less than $10 million, and Non-Entitlement Units of Government must report SLFRF
Project and Expenditure data by April 30, 2022.

f

Coronavirus Economic Relief for Transportation Services Program reporting is as of October 7, 2021 because the complete award is in two
tranches. Detailed spending and subrecipient reporting, if applicable, should have been included in the Primary Recipient’s Quarterly Report
due on February 15, 2022.

g

Homeowner Assistance Fund reporting is as of September 30, 2021. Subrecipient reporting, if applicable, was to be included in the Primary
Recipients’ Interim Reports due February 28, 2022.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

64


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A3 – Sheridan County, Nebraska

h

Community Development Financial Institutions Rapid Response Program reporting is as of September 30, 2021. Detailed spending information
was currently not available.

i

Emergency Capital Investment Program reporting is as of September 30, 2021. This program does not have subrecipients as defined in the
OMB Uniform Guidance.

j

State Small Business Credit Initiative reporting is as of September 30, 2021. Detailed reporting had not occurred at the time of our fieldwork
as applications were due in February 2022 subsequent to the issuance of funds to participating jurisdictions. By statute, State Small Business
Credit Initiative capital funds are not federal financial assistance for purposes of subtitle V of Title 31, United States Code. Thus, the State
Small Business Credit Initiative is not subject to such prime recipient and subrecipient reporting requirements as other pandemic relief
programs.

k

Payroll Support Programs reporting is as of September 30, 2021, for PSP1, PSP2, and PSP3.

Small Business Administration
The U.S. Small Business Administration (SBA) allocated at least $26.7 million to recipients in
Sheridan County, Nebraska, as of September 30, 2021, for loans, grants, lender fees, and debt
relief payments. The pandemic relief funds are generally spendable upon receipt and must be
used in accordance with the applicable requirements to ensure program compliance and loan
forgiveness. SBA provided these funds to small businesses or third-party lenders through the
following programs:
• Paycheck Protection Program (PPP) loans and associated lender fees
• COVID-19 Economic Injury Disaster Loans (EIDL) and Emergency Advance Grants
• Restaurant Revitalization Fund
• Section 1112 Debt Relief Payments
Table 9: Small Business Administration Programs in Sheridan County, Nebraska
Paycheck Protection Program (PPP)

The PPP provides a direct incentive for small businesses to keep their workers on payroll during the Coronavirus
Disease 2019 (COVID-19) pandemic. The PPP provided fully guaranteed SBA loans for certain eligible small
businesses, individuals, and nonprofits that can be forgiven if loan proceeds were used as required by the
Coronavirus Aid, Relief, and Economic Security Act. Eligible expenses include payroll, rent, utilities, and other
authorized uses. The PPP also paid lenders fees for their assistance in operating the program.
Total Loans Amount
Total Number of Loans
Lender Fees Received by Local Banks
Number of Loans Funded by Local Banks

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

$14,407,724a
812
$2,083,969
937

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

65


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A3 – Sheridan County, Nebraska

COVID-19 Economic Injury Disaster Loan (EIDL)

This federal loan program supports small businesses’ recovery from the pandemic’s economic effects by providing
accessible and borrower-friendly capital. The EIDL program provided businesses with low-interest, fixed-rate, longterm loans of up to $2 million and emergency advance grants of up to $15,000 that did not need to be repaid.
Total Loans Amount
Number of Loans
Total Grants Amount

$9,411,341
116
$394,379

Number of Grants

150

Shuttered Venue Operator Grants (SVOG)

The Shuttered Venue Operators Grant program provides grants to live venue operators, theatrical producers, live
performing arts organization operators, museum operators, motion picture theater operators or owners, and talent
representatives affected by the COVID.
Total Amount
Number of Grants

N/A
0

Restaurant Revitalization Fund (RRF)

The Restaurant Revitalization Fund program seeks to support eligible restaurants, bars, and other similar places of
business that serve food or drink that suffered revenue losses related to the COVID-19 pandemic.
Total Amount
Number of Grants

$272,695
3

Section 1112 Debt Relief Payments

SBA was authorized to pay 6 months of principal, interest, and any associated fees that borrowers owe for all
7(a), 504, and microloans reported in regular servicing status. The Economic Aid to Hard-Hit Small Businesses,
Nonprofits, and Venues Act also authorized additional debt relief payments to 7(a), 504, and microloan borrowers
beyond the 6-month period.b
7(a) Loans with Debt Relief Amount
7(a) Loans with Debt Relief Payments
504 Loans with Debt Relief Amount
504 Loans with Debt Relief Payments

$93,879
7
N/A
0

a

As of September 30, 2021, 665 borrowers have received loan forgiveness payments totaling $12,095,576.12.

b

Total debt relief payments to microloan intermediaries represented less than 1 percent of all debt relief payments under section 1112, so they
were not considered significant and were excluded from our analysis.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

66


Pandemic Response and
Relief Funds—Select Case
Studies
APPENDIX A4 – Marion County, Georgia

City of Springfield, Massachusetts
City of Coeur d’Alene, Idaho
Sheridan County, Nebraska
Marion County, Georgia
White Earth Nation Reservation in Minnesota
Jicarilla Apache Nation Reservation in New Mexico

PANDEMIC RESPONSE
ACCOUNTABILITY COMMITTEE


Marion County, Georgia
Department of Agriculture
The Department of Agriculture (USDA) allocated more than $4.7 million to recipients in Marion
County, Georgia, as of September 30, 2021, based upon federal program reporting. USDA provided
these funds to individuals and businesses, through the following programs:
• The Food and Nutrition Service’s Supplemental Nutrition Assistance Program (SNAP), including
○ emergency allotments
○ pandemic electronic benefit transfer (P EBT)
○ temporary 15 percent benefit increase
• The Farm Service Agency’s Coronavirus Food Assistance Programs 1 and 2
• The Agricultural Marketing Service’s Farmers to Families Food Box Program
• The Rural Housing Service’s Multi-Family Housing Rental Assistance Programs
Table 1: Department of Agriculture Programs in Marion County, Georgia
SNAP – Emergency Allotmentsa

SNAP – Emergency Allotments seeks to provide up to the maximum SNAP benefit amount for the household size,
with a $95 floor for all SNAP households, during the U.S. Department of Health and Human Services-declared
public health emergency.
Total Amount
Total Number of Recipients (Individuals)

$2,866,495
2,573

SNAP – P-EBTa

The SNAP – P-EBT program seeks to provide cash assistance, redeemable for food, to eligible children whose
access to meals at school or child care is compromised due to the current COVID-19 pandemic.
Total Amount

$248,738

Total Number of Recipients (Individuals)

971

SNAP – Temporary 15% Benefit Increasea

The SNAP temporary 15 percent benefit increase seeks to provide a 15 percent increase in SNAP maximum
allotments from January 1, 2021, through September 30, 2021.
Total Amount
Total Number of Recipients (Individuals)

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

$570,294
2,547

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

68


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A4 – Marion County, Georgia

Coronavirus Food Assistance Program 1a

The Coronavirus Food Assistance Program 1 seeks to provide direct financial assistance to producers of eligible
agricultural commodities where prices and market supply chains have been impacted by the COVID-19 pandemic.
Total Amount

$399,085

Total Number of Recipients (Individuals and Businesses)

61

Coronavirus Food Assistance Program 2

a

The Coronavirus Food Assistance Program 2 seeks to provide direct financial assistance to producers of eligible
agricultural commodities who face continuing market disruptions, low farm-level prices, and significant marketing
costs due to COVID-19.
Total Amount

$411,068

Total Number of Recipients (Individuals and Businesses)

69

Farmers to Families Food Box Program

The Farmers to Families Food Box Program seeks to purchase and distribute fresh produce, dairy, and meat
products to Americans in need by partnering with distributors (food service businesses) whose workforces were
affected by pandemic closures. National, regional, and local distributors purchase products from American
producers, package those products into family-sized boxes, and deliver them to non-profits for distribution.
Total Amount
Total Number of Recipients (Food Boxes)

$206,667b
4,676c

Multi-Family Housing Program - rental assistance for overburdened tenants (paying more than 30% of
income)

The Multi-Family Housing Rental Assistance Program seeks to provide payments to owners of USDA-financed rural
rental housing or farm labor housing projects on behalf of low-income tenants unable to pay their full rent.
Total Awarded
Total Obligated
Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)
Total Number of Recipients (Businesses)

$37,400
$37,400
$37,400
$37,400
3

Multi-Family Housing Program - rental assistance for overburdened elderly tenants (paying more than
30% of income)

The Multi-Family Housing Rental Assistance Program seeks to provide payments to owners of USDA-financed rural
rental housing or farm labor housing projects on behalf of low-income tenants unable to pay their full rent.
Total Awarded
Total Obligated
Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)
Total Number of Recipients (Businesses)

$3,400
$3,400
$3,400
$3,400
1

a

This is an estimate provided by the agency, or calculated by USDA OIG, due to limitations in the data. These data limitations are detailed in the
Scope and Methodology.

b

This is the total value of the food boxes delivered to non-profits for distribution. This is an estimate provided by the agency, or calculated by
USDA OIG, due to limitations in the data. These data limitations are detailed in the Scope and Methodology.

c

This is the number of food boxes delivered to non-profits for distribution. This is an estimate provided by the agency, or calculated by USDA OIG,
due to limitations in the data. These data limitations are detailed in the Scope and Methodology.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

69


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A4 – Marion County, Georgia

Department of Education
Recipients located in Marion County, Georgia, were awarded $7.7 million from Education
Stabilization Fund and other Department of Education (ED) pandemic relief programs, as of
September 30, 2021, based on funding data obtained from ED and award recipients. ED funds
were provided to these recipients through the following programs:
• Elementary and Secondary School Emergency Relief Fund
• Governor’s Emergency Education Relief Fund
• ARP-Homeless Children and Youth
• ARP-Individuals with Disabilities Education Act Supplemental
Table 2: Department of Education Programs in Marion County, Georgia, where funding was provided to
State/Local/County/Tribal Government
Elementary and Secondary School Emergency Relief Fund (ESSER)a

The ESSER fund seeks to address the impact that COVID-19 has had, and continues to have, on elementary and
secondary schools across the nation, and to help safely reopen and sustain the safe operation of schools.
Total Awarded

$7,634,239

Total Obligated

$7,440,607

Total Received (Total Allocated)

$1,447,938

Total Spent (Total Actual Expenditures)

$1,447,938

Governor’s Emergency Education Relief Fund (GEER)

b

The GEER fund seeks to provide local education agencies, institutions of higher education, and other educationrelated entities with emergency assistance to address the impact that the coronavirus pandemic has had on
students and parents across the Nation.
Total Awarded
Total Obligated
Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

$0
$0
$14,676
$5,970

ARP-Homeless Children and Youth (ARP-HCY)c

The ARP-HCY fund seeks to identify homeless children and youth, to provide homeless children and youth with
wrap-around services to address the challenges of COVID-19, and to enable homeless children and youth to attend
school and fully participate in school activities.
Total Awarded
Total Obligated
Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

$40,669
$40,669
$0
$0

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

70


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A4 – Marion County, Georgia

ARP-Individuals with Disabilities Education Act (ARP-IDEA) Supplementald

The ARP-IDEA Supplemental fund seeks to provide a free appropriate public education in the least restrictive
environment for children with disabilities, and to help states recover from the impact of the coronavirus pandemic
and to safely reopen schools and sustain safe operations.
Total Awarded

$66,849

Total Obligated

$66,849

Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

$0
$0

a

For the Total Obligated, we consider the subrecipient allotment amount as determined by the State Education Agency (SEA) as the amount
obligated. For the Total Received and Total Spent, we consider the amount that the SEA disbursed to subrecipients as the amount received and
spent.

b

The Governor of Georgia did not award any GEER funds to entities in Marion County. GEER funds were awarded to the Georgia Department
of Education, which then used the funds to purchase Wi-Fi extenders and expand bandwidth to schools throughout the State. Marion County
received Wi-Fi extenders and expanded bandwidth. We considered the cost of the Wi-Fi extenders and increased bandwidth as the Total
Received, and the Total Spent is the cost of services received as of September 30, 2021.

c

For the Total Obligated, we consider the amount that the SEA awarded to subrecipients as the amount obligated. For the Total Received and
Total Spent, we consider the amount that the SEA disbursed to subrecipients as the amount received and spent.

d

For the Total Obligated, we consider the amount that the SEA awarded to subrecipients as the amount obligated. For the Total Received and
Total Spent, we consider the amount that the SEA disbursed to subrecipients as the amount received and spent.

Department of Health and Human
Services
The Department of Health and Human Services (HHS) allocated a total of $17,496 to recipients in
Marion County, Georgia, as of September 30, 2021, for the Provider Relief Fund, based on federal
program reporting.1 HHS provided these funds to health care providers through the following
program:
• Provider Relief Fund
Table 3: Department of Health and Human Services Programs in Marion County, Georgia
Provider Relief Fund

The Provider Relief Fund provides financial support to health care providers who experienced lost revenues and
health care-related expenses caused by the COVID-19 pandemic.
Total Payments Issued
Total Payments Kept

1

$17,496
$17,496

No HHS grants or COVID-19 Uninsured Program claim reimbursements were directly distributed to recipients in Marion County, Georgia.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

71


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A4 – Marion County, Georgia

Department of Homeland Security
Based upon federal program reporting, the Department of Homeland Security (DHS) awarded a
total of $573,099 to Marion County, Georgia—as of September 30, 2021, for Lost Wages Assistance
and as of September 21, 2021, for COVID-19 Funeral Assistance2 These funds were provided to
local governments and or directly to individuals through the following programs:
• Individual Assistance Program
• Lost Wages Assistance Program
Table 4: Department of Homeland Security, FEMA Programs in Marion County, Georgia
COVID-19 Funeral Assistance

COVID-19 Funeral Assistance seeks to provide financial assistance for COVID-19 related funeral expenses incurred
after January 20, 2020, with a maximum of $9,000 per recipient—$9,000 per deceased individual and a maximum
of $35,500 per application. Funding data was collected on September 21, 2021.
Total Awarded
Total Number of Recipients

$83,751
18

Lost Wages Assistance Programa

The Lost Wages Assistance Program seeks to ease the economic burden for those struggling with lost wages due
to the COVID-19 pandemic. The program ended on December 27, 2020, and this funding data was collected on
February 9, 2022.
Total Awarded
Total Number of Claimants
Average Benefits per Claimant
a

$489,348
332
$1,474

Georgia received $1,115,659,233 and spent $1,100,580,730 in lost wage assistance due to COVID-19. While FEMA did have state-level
data for the Lost Wages Assistance program, it did not have detailed data to determine the total funding disbursed to a specific locality. The
PRAC obtained this information from DOL OIG. State workforce agencies provided Lost Wages Assistance Program data to DOL OIG as part of
a broader subpoena and data disclosure process used to obtain data about the other pandemic unemployment insurance-related programs,
such as the Pandemic Unemployment Assistance program and the Federal Pandemic Unemployment Compensation program. Data provided by
DOL is as of as of February 9, 2022.

Department of Housing and Urban
Development
As of September 30, 2021, based upon federal program reporting, the Department of Housing and
Urban Development (HUD) had awarded a total of $36,366 to public housing agencies in Marion
2

DHS was unable to provide funding data across programs and locations with the same date range because of the variable functionality
between FEMA databases. Additionally, DHS only maintains data at the state level for some programs which was not included in this report.
Therefore, the locations may have received assistance through more programs than those listed. Moreover, funding values for the Lost Wages
Assistance program were provided by DOL OIG as part of a broader subpoena and data disclosure process used to obtain data about the other
pandemic unemployment insurance-related programs.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

72


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A4 – Marion County, Georgia

County, Georgia. Of the pandemic response funds made available to Marion County, $36,366 had
been provided (100 percent of available funds) for expenditure. However, these amounts could be
higher because additional HUD recipients (grantees) with primary offices located outside Marion
County may have spent funds in the county. These funds were provided to public housing agencies
located in the community through the following program:
• Public Housing Operating Fund
Table 5: Department of Housing and Urban Development Programs in Marion County, Georgia
Public Housing Operating Fund

The Public Housing Operating Fund provides operating subsidies to public housing authorities to assist in funding
the operating and maintenance expenses of their own dwellings. The CARES Act provided funding for the Public
Housing Operating Fund to prevent, prepare for, and respond to coronavirus, including to provide additional funds
for public housing agencies to maintain normal operations and take other necessary actions during the period
when the program is impacted by coronavirus.
Total awarded

$36,366

Total obligated

$36,366

Total received
Total spent

$36,366
Unknowna

a

The areas indicated as unknown are designated as such due to the nature of allocating and then delivering the funds to the recipients. As
of December 2021, there was no system in place to determine how much the recipients spent from local accounts after receiving funds
from HUD.

Department of Labor
The Georgia State Workforce Agency paid approximately $7.3 million in federal unemployment
insurance (UI) benefits to claimants in Marion County, Georgia, as of February 9, 2022,3 based
upon state data reported to the Department of Labor (DOL) Office of Inspector General.4 Under an
agreement with DOL, Georgia made UI payments to claimants, and DOL made funding available
to Georgia covering the cost of the additional payments, ongoing administrative needs, and
reasonable implementation costs. Claimants in Marion County received UI benefits from the
following federal programs:
• Federal Pandemic Unemployment Compensation (FPUC)
• Pandemic Unemployment Assistance (PUA)

3
4

State workforce agencies provided DOL OIG data about pandemic unemployment insurance-related program data as part of a separate and
broader subpoena and data disclosure process. The Georgia State Workforce Agency provided this data as of February 9, 2022.
Georgia received $193,110,411 for the Emergency Unemployment Relief for State and Local Governmental Entities, Certain Nonprofit
Organizations, and Federally-Recognized Indian Tribes program. However, the Employment and Training Administration does not have the data
to determine the funding disbursements at the local level.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

73


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A4 – Marion County, Georgia

• Pandemic Emergency Unemployment Compensation (PEUC)
• Temporary Full Federal Funding of the First Week of Compensable Regular Unemployment5
Table 6: Department of Labor Programs in Marion County, Georgia
Federal Pandemic Unemployment Compensation (FPUC)

Under the CARES Act, the FPUC program provided a supplemental payment of $600 per week to individuals with at
least one ($1) of underlying benefits from designated unemployment compensation programs, including Regular
UI, PEUC, PUA, Extended Benefits, Short-Time Compensation, and others,a until July 31, 2020. The program was
resumed under the Continued Assistance for Unemployed Workers Act with supplemental payments of $300 per
week and extended by the ARP Act until September 6, 2021.
Total Benefits Paid
Total Claimants
Average Benefit Per Claimant

$5,229,782
822
$6,362

Pandemic Unemployment Assistance (PUA)

The PUA program extended UI benefits to individuals who were not traditionally eligible for UI benefits. This included
self-employed workers, independent contractors, those with limited work history, and those who otherwise did not
qualify for regular unemployment compensation or extended benefits under state or federal law or PEUC. With all
the legislative extensions, claimants could receive up to 79 weeks of PUA payments. The program ended on
September 6, 2021.
Total Benefits Paid

$1,414,695

Total Claimants

181

Average Benefit Per Claimant

$7,816

Pandemic Emergency Unemployment Compensation (PEUC)

The PEUC program provided additional weeks of unemployment compensation to individuals who:
• Exhausted their regular unemployment benefits under state or federal law;
• Had no rights to regular unemployment compensation under any other state law or federal law;
• Were not receiving compensation under the UI laws of Canada; and
• Were able to work, available to work, and actively seeking work, while recognizing that states must provide
flexibility in meeting the “actively seeking work” requirement.
With all the legislative extensions, claimants could receive up to 53 weeks of PEUC payments. The program ended
on September 6, 2021.
Total Benefits Paid

$691,952

Total Claimants
Average Benefit Per Claimant

183
$3,781

a

UI programs eligible for FPUC were Regular UI, Unemployment Compensation for Federal Employees, Unemployment Compensation for ExServicemembers, Pandemic Emergency Unemployment Compensation, Pandemic Unemployment Assistance, Extended Benefits, Short-Time
Compensation, Trade Readjustment Allowances, Disaster Unemployment Assistance, and payments under the Self-Employment Assistance
program.

5

Georgia received $239,008,205 for the Temporary Full Federal Funding provision. The provision provided federal funding for the first week of
benefits if states did not have a waiting week provision in their existing state UI laws or if states with a non-compensable waiting week agreed
to waive the waiting week. However, data provided by the state was insufficient to calculate the amount paid to individuals in Marion County,
Georgia.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

74


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A4 – Marion County, Georgia

Department of the Treasury
As of September 30, 2021, based upon federal program reporting, the Department of the Treasury
awarded a total of $2.2 million to Marion County, Georgia. Of the pandemic response funds made
available to Marion County, Georgia, $1.4 million had been provided (63 percent of available funds)
for expenditure. Treasury provided these funds to local governments and businesses through the
following programs:
• Coronavirus Relief Fund
• State and Local Fiscal Recovery Fund
Table 7: Department of the Treasury Programs in Marion County, Georgia
Coronavirus Relief Funda

The Coronavirus Relief Fund provides assistance to the District of Columbia, State, Local, Territorial, and Tribal
governments to cover necessary expenses incurred due to the COVID-19 public health emergency, but not
accounted for in the governments’ most recently approved budgets as of March 27, 2020; and for expenses
incurred during the period that begins on March 1, 2020 and ends on December 31, 2021.b
Prime Recipient
Subrecipient
Total Awarded

$0

$576,113

Total Obligated

$0

$576,113

Total Received

$0

$576,113

$0

$512,417

Total Spent

Emergency Rental Assistance Program

c

The Emergency Rental Assistance Programs provide funding to the District of Columbia, State, Territorial, and
Local governments, and (in the case of ERA 1) Indian tribes or their tribally designated housing entities, and the
Department of Hawaiian Home Lands to assist eligible households with rent, rental arrears, utilities and home
energy costs, utilities and home energy costs arrears, other expenses related to housing, and housing stability
services.
Prime Recipient
Subrecipient
Total Awarded

$0

Unknown

Total Obligated

$0

Unknownd

Total Received
Total Spent

$0
$0

Unknown
Unknown

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

75


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A4 – Marion County, Georgia

State and Local Fiscal Recovery Fundse

The State and Local Fiscal Recovery Funds seek to provide substantial flexibility for eligible state, local, territorial,
and Tribal governments to meet local needs – including support for households, small businesses, impacted
industries, essential workers, and the communities hardest hit by the pandemic. Eligible uses of funds are: 1)
response to public health and negative economic impacts of the pandemic, 2) premium pay to essential workers,
3) replacement of lost public-sector revenue due to the pandemic, and 4) investments in necessary water, sewer,
and broadband infrastructure.
Prime Recipient
Subrecipient
Total Awarded

$1,623,638

Unknown

Total Obligated

Unknown

Unknown

Total Received

$811,819

Unknown

Total Spent

Unknown

Unknown

Coronavirus Economic Relief for Transportation Services Programf

The Coronavirus Economic Relief for Transportation Services program seeks to support transportation service
providers affected by the COVID-19 pandemic, including motorcoach, school bus, passenger vessel, and pilotage
companies.
Prime Recipient
Subrecipient
Total Awarded

$0

Unknown

Total Obligated

$0

Unknown

Total Received

$0

Unknown

Total Spent

$0

Unknown

Homeowner Assistance Fundg

The Homeowner Assistance Fund provides assistance for eligible homeowners to mitigate the financial hardships
associated with the COVID-19 pandemic, including for the purposes of preventing homeowner mortgage
delinquencies, defaults, foreclosures, loss of utilities or home energy services, and displacement of homeowners
experiencing financial hardship after January 21, 2020 through qualified expenses related to mortgages and
housing.
Prime Recipient
Subrecipient
Total Awarded

$0

Unknown

Total Obligated

$0

Unknown

Total Received

$0

Unknown

Total Spent

$0

Unknown

Community Development Financial Institutions Rapid Response Program

h

The Community Development Financial Institutions Rapid Response Program provides assistance to certified
Community Development Financial Institutions to quickly deploy capital in distressed and underserved
communities impacted by the COVID-19 pandemic.
Prime Recipient
Subrecipient

Total Awarded

$0

$0g

Total Obligated

$0

$0

Total Received
Total Spent

$0
$0

$0
$0

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

76


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A4 – Marion County, Georgia

Emergency Capital Investment Programi

The Emergency Capital Investment Program makes investments in certified community development financial
institutions and minority depository institutions to support their efforts to provide loans, grants, and forbearance for
small businesses, minority-owned businesses, and consumers in communities disproportionately impacted by the
COVID-19 pandemic.
Prime Recipient
Total Awarded

$0

Total Obligated

$0

Total Received

$0

Total Spent

$0

State Small Business Credit Initiative

j

The State Small Business Credit Initiative provides funds to states, the District of Columbia, territories, and Tribal
governments to support their loan, investment, and other credit or equity support programs.
Participating
Contracted
Jurisdiction
Entity
Total Awarded

$0

$0

Total Obligated

$0

$0

Total Received

$0

$0

$0

$0

Total Spent

Payroll Support Programs

k

The Payroll Support Programs provide payroll support to passenger air carriers, cargo air carriers, and certain
contractors for the continuation of payment of salaries, wages, and benefits to the employees of the recipient.
Prime Recipient
Total Awarded

$0

Total Obligated

$0

Total Received
Total Spent

$0
$0

a

Coronavirus Relief Fund reporting is as of September 30, 2021. Although reported in this presentation, please note that any spending
information included for tribal prime recipients (i.e., White Earth Nation Reservation in Minnesota and Jicarilla Apache Nation Reservation in
New Mexico) had not yet been made publicly available.

b

The Consolidated Appropriation Act, 2021, P. L. 116-260 (December 27, 2020), amended the CARES Act by extending the covered period for
recipients of CRF payments to use proceeds through December 31, 2021. The period of performance end date for tribal entities was further
extended to December 31, 2022 by the State, Local, Tribal, and Territorial Fiscal Recovery, Infrastructure, and Disaster Relief Flexibility Act,
Division LL of the Consolidated Appropriations Act, 2023, P.L. 117-328, December 29, 2022, 136 Stat. 4459.

c

Emergency Rental Assistance Programs reporting is as of September 30, 2021, for ERA1 and ERA2. Subrecipient reporting, if applicable,
will be included in the Prime Recipient’s Full Quarterly Report. Treasury had not published Full Quarterly data as of January 19, 2022. Any
obligation and spending information included for tribal prime recipients (i.e., White Earth Nation Reservation in Minnesota and Jicarilla Apache
Nation Reservation in New Mexico) had not yet been made publicly available.

d

A value of “Unknown” means that detailed spending and subrecipient reporting was expected, but not yet available as of January 19, 2022.

e

State and Local Fiscal Recovery Funds reporting is as of September 30, 2021. Detailed spending and subrecipient reporting due dates are
available as follows: Metropolitan cities and counties with populations of more than 250,000 residents, and cities and counties that are
allocated more than $10 million, and Tribal governments which are allocated more than $30 million should have reported SLFRF Project and
Expenditure data by January 31, 2022. Tribal governments which are allocated less than $30 million, metropolitan cities and counties with
populations below 250,000 residents which are allocated less than $10 million, and Non-Entitlement Units of Government must report SLFRF
Project and Expenditure data by April 30, 2022.

f

Coronavirus Economic Relief for Transportation Services Program reporting is as of October 7, 2021 because the complete award is in two
tranches. Detailed spending and subrecipient reporting, if applicable, should have been included in the Primary Recipient’s Quarterly Report
due on February 15, 2022.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

77


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A4 – Marion County, Georgia

g

Homeowner Assistance Fund reporting is as of September 30, 2021. Subrecipient reporting, if applicable, was to be included in the Primary
Recipients’ Interim Reports due February 28, 2022.

h

Community Development Financial Institutions Rapid Response Program reporting is as of September 30, 2021. Detailed spending information
was currently not available.

i

Emergency Capital Investment Program reporting is as of September 30, 2021. This program does not have subrecipients as defined in the
OMB Uniform Guidance.

j

State Small Business Credit Initiative reporting is as of September 30, 2021. Detailed reporting had not occurred at the time of our fieldwork
as applications were due in February 2022 subsequent to the issuance of funds to participating jurisdictions. By statute, State Small Business
Credit Initiative capital funds are not federal financial assistance for purposes of subtitle V of Title 31, United States Code. Thus, the State
Small Business Credit Initiative is not subject to such prime recipient and subrecipient reporting requirements as other pandemic relief
programs.

k

Payroll Support Programs reporting is as of September 30, 2021, for PSP1, PSP2, and PSP3.

Small Business Administration
The U.S. Small Business Administration (SBA) allocated at least $16.2 million to recipients in
Marion County, Georgia, as of September 30, 2021, for loans, grants, lender fees, and debt relief
payments. The pandemic relief funds are generally spendable upon receipt and must be used in
accordance with the applicable requirements to ensure program compliance and loan forgiveness.
SBA provided these funds to small businesses or third-party lenders through the following programs:
• Paycheck Protection Program (PPP) loans and associated lender fees
• COVID-19 Economic Injury Disaster Loans (EIDL) and Emergency Advance Grants
• Section 1112 Debt Relief Payments
Table 8: Small Business Administration Programs in Marion County, Georgia
Paycheck Protection Program (PPP)

The PPP provides a direct incentive for small businesses to keep their workers on payroll during the COVID-19
pandemic. The PPP provided fully guaranteed SBA loans for certain eligible small businesses, individuals, and
nonprofits that can be forgiven if loan proceeds were used as required by the Coronavirus Aid, Relief, and Economic
Security Act. Eligible expenses include payroll, rent, utilities, and other authorized uses. The PPP also paid lenders
fees for their assistance in operating the program.
Total Loans Amount

$9,933,735a

Total Number of Loans

307

Lender Fees Received by Local Banks
Number of Loans Funded by Local Banks

N/A
0

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

78


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A4 – Marion County, Georgia

COVID-19 Economic Injury Disaster Loan (EIDL)

This federal loan program supports small businesses’ recovery from the pandemic’s economic effects by providing
accessible and borrower-friendly capital. The EIDL program provided businesses with low-interest, fixed-rate, longterm loans of up to $2 million and emergency advance grants of up to $15,000 that did not need to be repaid.
Total Loans Amount

$5,214,596

Number of Loans

95

Total Grants Amount

$851,643

Number of Grants

181

Shuttered Venue Operator Grants (SVOG)

The Shuttered Venue Operators Grant program provides grants to live venue operators, theatrical producers, live
performing arts organization operators, museum operators, motion picture theater operators or owners, and talent
representatives affected by the COVID-19 pandemic.
Total Amount

N/A

Number of Grants

0

Restaurant Revitalization Fund (RRF)

The Restaurant Revitalization Fund program seeks to support eligible restaurants, bars, and other similar places of
business that serve food or drink that suffered revenue losses related to the COVID-19 pandemic.
Total Amount
Number of Grants

N/A
0

Section 1112 Debt Relief Payments

SBA was authorized to pay 6 months of principal, interest, and any associated fees that borrowers owe for all
7(a), 504, and microloans reported in regular servicing status. The Economic Aid to Hard-Hit Small Businesses,
Nonprofits, and Venues Act also authorized additional debt relief payments to 7(a), 504, and microloan borrowers
beyond the 6-month period.b
7(a) Loans with Debt Relief Amount
7(a) Loans with Debt Relief Payments
504 Loans with Debt Relief Amount
504 Loans with Debt Relief Payments

$203,885
6
N/A
0

a

As of September 30, 2021, 123 borrowers have received loan forgiveness payments totaling $7,443,275.12.

b

Payments to Microloan borrower made under the section 1112 debt relief program were not considered significant in scope and therefore
were not considered in our analysis.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

79


Pandemic Response and
Relief Funds—Select Case
Studies
APPENDIX A5 – White Earth Nation
Reservation in Minnesota

City of Springfield, Massachusetts
City of Coeur d’Alene, Idaho
Sheridan County, Nebraska
Marion County, Georgia
White Earth Nation Reservation in Minnesota
Jicarilla Apache Nation Reservation in New Mexico

PANDEMIC RESPONSE
ACCOUNTABILITY COMMITTEE


White Earth Nation Reservation in
Minnesota
Department of Agriculture
The Department of Agriculture (USDA) allocated almost $17.8 million to recipients in the White
Earth Nation Reservation in Minnesota, as of September 30, 2021, based upon federal program
reporting. USDA provided these funds to the tribal government and to individuals and businesses,
through the following programs:
• The Food and Nutrition Service’s Supplemental Nutrition Assistance Program (SNAP), including
○ emergency allotments
○ pandemic electronic benefit transfer (P EBT)
○ temporary 15 percent benefit increase
• The Food and Nutrition Service’s Food Distribution Program on Indian Reservations
• The Farm Service Agency’s Coronavirus Food Assistance Programs 1 and 2
• The Farm Service Agency’s Pandemic Assistance for Timber Harvesters and Haulers
• The Agricultural Marketing Service’s Farmers to Families Food Box Program
• The Risk Management Agency’s Pandemic Cover Crop Program
Table 1: Department of Agriculture Programs in the White Earth Nation, Minnesota
SNAP – Emergency Allotmentsa

SNAP – Emergency Allotments seeks to provide up to the maximum SNAP benefit amount for the household size,
with a $95 floor for all SNAP households, during the U.S. Department of Health and Human Services-declared
public health emergency.
Total Amount
$2,355,314
Total Number of Recipients (Individuals)
3,367

SNAP – P-EBT

The SNAP – P-EBT program seeks to provide cash assistance, redeemable for food, to eligible children whose
access to meals at school or child care is compromised due to the current COVID-19 pandemic.
Total Amount
$2,663,604a
Total Number of Recipients (Individuals)
4,478b

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

81


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

SNAP – Temporary 15% Benefit Increasea

The SNAP temporary 15 percent benefit increase seeks to provide a 15 percent increase in SNAP maximum
allotments from January 1, 2021, through September 30, 2021.
Total Amount
$500,903
Total Number of Recipients (Individuals)

3,274

Food Distribution Program on Indian Reservations

The Food Distribution Program on Indian Reservations seeks to provide USDA foods to income-eligible households
living on Indian reservations and to Native American households residing in designated areas near reservations or
in Oklahoma. USDA distributes both food and administrative funds to participating indian tribal organizations and
state agencies to operate. Many households participate in the program as an alternative to SNAP because they do
not have easy access to SNAP offices or authorized food stores.
Total Awarded
$23,382
Total Obligated
$23,382
Total Received (Total Allocated)
$23,382
Total Spent (Total Actual Expenditures)
$1,719

Coronavirus Food Assistance Program 1a

The Coronavirus Food Assistance Program 1 seeks to provide direct financial assistance to producers of eligible
agricultural commodities where prices and market supply chains have been impacted by the COVID-19 pandemic.
Total Amount
$3,328,701
Total Number of Recipients (Individuals and Businesses)
212

Coronavirus Food Assistance Program 2a

The Coronavirus Food Assistance Program 2 seeks to provide direct financial assistance to producers of eligible
agricultural commodities who face continuing market disruptions, low farm-level prices, and significant marketing
costs due to COVID-19.
Total Amount
$8,099,266
Total Number of Recipients (Individuals and Businesses)
262

Pandemic Assistance for Timber Harvesters and Haulers Programa

The Pandemic Assistance for Timber Harvesters and Haulers Program seeks to provide direct financial assistance
to timber harvesters and/or haulers who experienced a 10 percent or greater gross revenue loss from January 1,
2020, through December 1, 2020, compared to January 1, 2019, through December 1, 2019.
Total Amount
$2,471
Total Number of Recipients (Individuals and Businesses)
2

Farmers to Families Food Box Program

The Farmers to Families Food Box Program seeks to purchase and distribute fresh produce, dairy, and meat
products to Americans in need by partnering with distributors (food service businesses) whose workforces were
affected by pandemic closures. National, regional, and local distributors purchase products from American
producers, package those products into family-sized boxes, and deliver them to non-profits for distribution.
Total Amount
$746,982c
Total Number of Recipients (Food Boxes)
19,152d

Pandemic Cover Crop Programa

The Pandemic Cover Crop Program seeks to provide up to $5 per acre benefit to producers who planted a cover
crop in conjuncture with an insured Spring 2021 crop. Cover crop cultivation requires sustained, long-term
investments to improve soil health and gain other agronomic benefits, and the economic challenges due to the
pandemic made maintaining cover cropping systems financially challenging for many producers.
Total Amount
$59,920
Total Number of Recipients (Individuals and Businesses)
37

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

82


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

a

This is an estimate provided by the agency, or calculated by USDA OIG, due to limitations in the data. These data limitations are detailed in the
Scope and Methodology.

b

This is an estimate provided by the agency, or calculated by USDA OIG, due to limitations in the data. Due to these limitations, this number may
include duplicates. These data limitations are detailed in the Scope and Methodology.

c

This is the total value of the food boxes delivered to non-profits for distribution. This is an estimate provided by the agency, or calculated by
USDA OIG, due to limitations in the data. These data limitations are detailed in the Scope and Methodology.

d

This is the number of food boxes delivered to non-profits for distribution. This is an estimate provided by the agency, or calculated by USDA OIG,
due to limitations in the data. These data limitations are detailed in the Scope and Methodology.

Department of Education
Recipients located in the White Earth Nation Reservation in Minnesota, were awarded $16.7
million from Education Stabilization Fund and other Department of Education (ED) pandemic
relief programs, as of September 30, 2021, based on funding data obtained from ED and award
recipients. ED funds were provided to these recipients through the following programs:1
• Higher Education Emergency Relief Fund
• Elementary and Secondary School Emergency Relief Fund
• Governor’s Emergency Education Relief Fund
• ARP-Homeless Children and Youth
• ARP-Individuals with Disabilities Education Act Supplemental
Table 2.1: Department of Education Programs in the White Earth Nation Reservation in Minnesota, where
funding was provided to state/local/county/tribal government/public institutions of Higher Education
Higher Education Emergency Relief Fund (HEERF)

The HEERF seeks to mitigate the impact of the coronavirus on students and institutions of higher education.
Total Awarded
$5,221,047
Total Obligated
$5,221,047
Total Received (Total Allocated)
$1,083,716
Total Spent (Total Actual Expenditures)
$1,210,723

1

The CARES Act required the Department of Education to set aside funds from the Education Stabilization Fund for programs operated or
funded by the Bureau of Indian Education at the Department of the Interior. See the Department of the Interior section of this report for more
information about Education Stabilization Fund money provided to White Earth Nation Reservation by the Bureau of Indian Education.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

83


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

Elementary and Secondary School Emergency Relief Fund (ESSER)a

The ESSER fund seeks to address the impact that COVID-19 has had, and continues to have, on elementary and
secondary schools across the Nation and to help safely reopen and sustain the safe operation of schools.
Total Awarded
$ 11,119,117
Total Obligated
$ 11,119,117
Total Received (Total Allocated)
$ 2,060,970
Total Spent (Total Actual Expenditures)
$ 2,060,970

Governor’s Emergency Education Relief Fund (GEER)

The GEER fund seeks to provide local education agencies, institutions of higher education, and other educationrelated entities with emergency assistance to address the impact that the coronavirus pandemic has had on
students and parents across the nation.
Total Awarded
$156,194
Total Obligated
$156,194
Total Received (Total Allocated)
$156,194
Total Spent (Total Actual Expenditures)

$156,194

ARP-Homeless Children and Youth (ARP-HCY)b

The ARP-HCY fund seeks to identify homeless children and youth, to provide homeless children and youth with
wrap-around services to address the challenges of COVID-19, and to enable homeless children and youth to attend
school and fully participate in school activities.
Total Awarded
$24,488
Total Obligated
$24,488
Total Received (Total Allocated)
$0
Total Spent (Total Actual Expenditures)
$0

ARP-Individuals with Disabilities Education Act (ARP-IDEA) Supplementalc

The ARP-IDEA Supplemental fund seeks to provide a free appropriate public education in the least restrictive
environment for children with disabilities and to help states recover from the impact of the coronavirus pandemic,
and to safely reopen schools and sustain safe operations.
Total Awarded
$97,723
Total Obligated
$97,723
Total Received (Total Allocated)
$0
Total Spent (Total Actual Expenditures)
$0
a

For the Total Obligated, we consider the amount that the State education agency (SEA) awarded to subrecipients as the amount obligated. For
the Total Received and Total Spent, we consider the amount that the SEA disbursed to subrecipients as the amount received and spent.

b

For the Total Obligated, we consider the amount that the SEA awarded to subrecipients as the amount obligated. For the Total Received and
Total Spent, we consider the amount that the SEA disbursed to subrecipients as the amount received and spent.

c

For the Total Obligated, we consider the amount that the SEA awarded to subrecipients as the amount obligated. For the Total Received and
Total Spent, we consider the amount that the SEA disbursed to subrecipients as the amount received and spent.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

84


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

Table 2.2: Department of Education Programs in the White Earth Nation Reservation in Minnesota, where
funding was provided to Individuals
Higher Education Emergency Relief Fund (HEERF)a

The HEERF seeks to mitigate the impact of the coronavirus on students and institutions of higher education.
Total Amount
$55,286
Total Number of Recipients
208
a

HEERF Student Aid grants under assistance listing number 84.425E are covered under tables 2.1) Funding Provided to Local/County/Tribal
Government, and 2.2) Funding Provided to Individuals. Table 2.2) Funding Provided to Individuals” excludes student aid payments made from
grants under assistance listing numbers 84.425F, 84.425L, 84.425K, 84.425M, and 84.425S. The data inputs comprising the HEERF Student
Aid grant “Total Number of Recipients” were determined by the methodologies applied at individual institutions in preparation of the HEERF
Student Aid quarterly reports.

Department of Health and Human
Services
The Department of Health and Human Services (HHS) allocated a total of $24.2 million to recipients
in the White Earth Nation Reservation in Minnesota as of June 30, 2021, for all HHS grants and
the COVID-19 Uninsured Program, and as of September 30, 2021, for the Provider Relief Fund,
based on federal program reporting. HHS provided these funds to Tribal councils, community action
organizations, and health care providers through the following programs:
• Head Start Programs
• Special Programs for the Aging, Title VI, Part A Grants to Indian Tribes and Part B Grants to
Native Hawaiians
• Substance Abuse and Mental Health Services Projects of Regional and National Significance
• Activities to Support State, Tribal, Local, and Territorial Health Department Response to Public
Health or Healthcare Crises
• Indian Self-Determination Contracts
• Family Violence Prevention and Services Program, Domestic Violence Shelter and Supportive
Services
• Child Care and Development Block Grant
• National Family Caregiver Support, Title VI, Part C Grants to Indian Tribes and Native
Hawaiians
• Provider Relief Fund
• COVID-19 Uninsured Program

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

85


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

Table 3: Department of Health and Human Services Programs in the White Earth Nation Reservation in
Minnesota
Head Start Programs

Head Start Programs promote the school readiness of infants, toddlers, and preschool-aged children from lowincome families by providing comprehensive health, educational, nutritional, social, and other services. Head Start
Programs also engage parents or other key family members in program operations to encourage family well-being.
Total Awarded
$382,581
Total Obligated

$382,581

Special Programs for the Aging, Title VI, Part A Grants to Indian Tribes and Part B Grants to Native
Hawaiians

Special Programs for the Aging, Title VI, Part A Grants to Indian Tribes and Part B Grants to Native Hawaiians
promote the delivery of nutrition and support services to older American Indians, Alaskan Natives, and Native
Hawaiians.
Total Awarded

$240,920

Total Obligated

$240,920

Substance Abuse and Mental Health Services Projects of Regional and National Significance

Substance Abuse and Mental Health Services Projects of Regional and National Significance expand the availability
of substance abuse treatment and recovery services for people affected by alcohol and drug addictions. Projects
also strive to reduce the effects of alcohol and drug abuse on individuals, families, communities, and societies;
address regionally and nationally significant mental health needs; and assist children in dealing with violence and
traumatic events.
Total Awarded

$97,402

Total Obligated

$97,402

Activities to Support State, Tribal, Local, and Territorial Health Department Response to Public Health
or Healthcare Crises

Activities to Support State, Tribal, Local, and Territorial Health Department Response to Public Health or Healthcare
Crises strengthen the public health system’s response to crises by funding specialized support to state, tribal,
local, and Territorial health departments.
Total Awarded
$409,059
Total Obligated
$409,059

Indian Self-Determination Contracts

Indian Self-Determination Contracts enable tribes to assume the management and operation of programs,
functions, services, and activities that would otherwise be provided by the Indian Health Service.
Total Awarded
$5,262,372
Total Obligated

$5,262,372

Family Violence Prevention and Services Program, Domestic Violence Shelter and Supportive Services

The Family Violence Prevention and Services Program administers the Family Violence and Prevention and Services
Act. Funding is allocated to states, tribes, and tribal organizations for emergency shelter and related support
services for victims of family, domestic, and dating violence.
Total Awarded
$109,270
Total Obligated
$109,270

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

86


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

Child Care and Development Block Grant

The Child Care and Development Block Grant authorizes the Child Care Development Fund (CCDF), which is a block
grant to states, territories, and tribes that provides financial assistance to low-income families for child care
access. States can also use CCDF to build the skills and qualifications of teachers, support child care programs,
and educate parents.
Total Awarded
$10,645,552
Total Obligated

$10,645,552

National Family Caregiver Support, Title VI, Part C Grants to Indian Tribes and Native Hawaiians

National Family Caregiver Support, Title VI, Part C Grants to Indian tribes and Native Hawaiians assist tribal and
Native Hawaiian organizations to provide support services for families caring for older relatives with chronic illness
or disability, and grandparents caring for grandchildren.
Total Awarded
$48,420
Total Obligated
$48,420

Provider Relief Fund

The Provider Relief Fund provides financial support to health care providers who experienced lost revenues and
health care-related expenses caused by the COVID-19 pandemic.
Total Payments Issued
$6,967,207
Total Payments Kept
$6,967,207

COVID-19 Uninsured Program

The COVID-19 Uninsured Program reimburses health care providers for testing uninsured individuals for COVID-19,
treating uninsured individuals with a primary COVID-19 diagnosis, and administering COVID-19 vaccines to
uninsured individuals.
Total COVID-19 Testing Claims
$24,294
Total COVID-19 Treatment Claims
$8,676
Total COVID-19 Vaccine Administration Claims
$2,155
Total Uninsured Program Claims
$35,125

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

87


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

Department of Homeland Security
As of September 21, 2021,2 based upon federal program reporting, the Department of Homeland
Security (DHS) awarded a total of $1.3 million to the White Earth Nation Reservation in Minnesota.
These programs provided funds directly to individuals:
• Individual Assistance Program
• Lost Wages Assistance Program
Table 4: Department of Homeland Security, FEMA Programs in the White Earth Nation Reservation in
Minnesota
COVID-19 Funeral Assistance

COVID-19 Funeral Assistance seeks to provide financial assistance for COVID-19 related funeral expenses incurred
after January 20, 2020, with a maximum of $9,000 per recipient—$9,000 per deceased individual and a maximum
of $35,500 per application. Funding data was collected on September 21, 2021.
Total Awarded
$63,111
Total Number of Recipients
17

Lost Wages Assistance Programa

The Lost Wages Assistance Program seeks to ease the economic burden for those struggling with lost wages due
to the COVID-19 pandemic. This program expired on December 27, 2020, and this funding data was collected on
May 2, 2022.
Total Awarded
$1,257,000
Total Number of Claimants
811
Average Benefits per Claimant
$1,550
a

Minnesota received $599,018,435 and spent $496,329,432 in lost wage assistance due to COVID-19. While FEMA did have state-level data
for the Lost Wages Assistance program, it did not have detailed data to determine the total funding disbursed to a specific locality. The PRAC
obtained this information from DOL OIG. State workforce agencies provided Lost Wages Assistance Program data to DOL OIG as part of a
broader subpoena and data disclosure process used to obtain data about the other pandemic unemployment insurance-related programs,
such as the Pandemic Unemployment Assistance program and the Federal Pandemic Unemployment Compensation program. Data provided by
DOL is as of as of May 2, 2022.

Department of Housing and Urban
Development
As of September 30, 2021, based upon federal program reporting, the Department of Housing
and Urban Development (HUD) had awarded $1.1 million to White Earth Nation Reservation in
2

DHS was unable to provide funding data across programs and locations with the same date range because of the variable functionality
between FEMA databases. Additionally, DHS only maintains data at the state level for some programs which was not included in this report.
Therefore, the locations may have received assistance through more programs than those listed. Moreover, funding values for the Lost Wages
Assistance program were provided by DOL OIG as part of a broader subpoena and data disclosure process used to obtain data about the other
pandemic unemployment insurance-related programs.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

88


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

Minnesota. Of the pandemic response funds made available, $1.1 million had been provided (100
percent of available funds) for expenditure. However, these amounts could be higher because
additional HUD recipients (grantees) with primary offices located outside White Earth Nation
Reservation may have spent funds in the Indian Nation. These funds were provided to a tribally
designated housing entity, a public housing agency, and multifamily projects in the community
through the following programs:
• Tenant-Based Rental Assistance
• Public Housing Operating Fund
• Project-Based Rental Assistance
• Housing for the Elderly
• Indian Housing Block Grant
Table 5: Department of Housing and Urban Development programs in White Earth Nation Reservation in
Minnesota
Tenant-Based Rental Assistance

The Tenant-Based Rental Assistance program provides funding for public housing agencies to administer the
Housing Choice Voucher program. Through the Housing Choice Voucher program, public housing agencies provide
rental subsidies so eligible families can afford decent, safe, and sanitary housing. The CARES Act provided funding
for Tenant-Based Rental Assistance to prevent, prepare for, and respond to coronavirus, including to provide
additional funds for public housing agencies with the Housing Choice Voucher Program to maintain normal
operations and take other necessary actions during the period when the program is impacted by coronavirus.
Total awarded
$15,484
Total obligated
$15,484
Total received
$15,484
Total spent

Unknowna

Public Housing Operating Fund

The Public Housing Operating Fund provides operating subsidies to public housing authorities to assist in funding
the operating and maintenance expenses of their own dwellings. The CARES Act provided funding for the Public
Housing Operating Fund to prevent, prepare for, and respond to coronavirus, including to provide additional funds
for public housing agencies to maintain normal operations and take other necessary actions during the period
when the program is impacted by coronavirus.
Total awarded
$16,981
Total obligated
$16,981
Total received
$16,981
Total spent
Unknowna

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

89


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

Project-Based Rental Assistance

The Project-Based Rental Assistance program provides funding to renew Section 8 project-based housing assistance
payments contracts with owners of multifamily rental housing. The program pays the difference between what an
extremely low-, low-, or very low-income household can afford and the approved rent for an adequate housing unit
in a multifamily project. The CARES Act provided funding for Project-Based Rental Assistance to prevent, prepare
for, and respond to coronavirus, including to provide additional funds to maintain normal operations and take other
necessary actions during the period when the program is impacted by coronavirus for assistance to owners or
sponsors of properties receiving project-based assistance.
Total awarded
$29,829
Total obligated
$29,829
Total received
$29,829
Total spent
Unknowna

Housing for the Elderly

The Housing for the Elderly program helps expand the supply of affordable housing with supportive services for
the elderly. The program provides funding to construct, acquire, or rehabilitate multifamily properties that serve
very-low-income individuals 62 years of age or older. In addition, properties receive a renewable project rental
assistance contract which covers reasonable and necessary operating expenses beyond the tenant’s portion of
the rent. This usually includes a service coordinator who links residents to supportive services in the community
to allow them to live independently in an environment that provides support such as cleaning, cooking, and
transportation. The CARES Act provided funding for the Housing for the Elderly program to prevent, prepare for,
and respond to coronavirus, including to provide additional funds to maintain normal operations and take other
necessary actions during the period when the program is impacted by coronavirus for assistance to owners or
sponsors of properties receiving project-based assistance.
Total awarded
$6,579
Total obligated
$6,579
Total received
$6,579
Total spent

$6,579

Indian Housing Block Grant

The Indian Housing Block Grant program provides grants to federally recognized Indian tribes or their tribally
designated housing entity for a range of affordable housing activities on Indian reservations and Indian areas.
Eligible activities include assistance to housing developed under the Housing Act of 1937, housing development,
housing services to eligible families and individuals, housing management services, crime prevention and safety,
and model activities that provide creative approaches to solving affordable housing problems. The CARES Act
provided funding for the Indian Housing Block Grant Program to prevent, prepare for, and respond to coronavirus,
including to maintain normal operations and fund eligible affordable housing activities under the Native American
Housing Assistance and Self-Determination Act of 1996 during the period when the program is impacted by
coronavirus.
Total awarded
$1,010,296
Total obligated
$1,010,296
Total received
$1,010,296
Total spent
$1,010,296
a

The areas indicated as unknown are designated as such due to the nature of allocating and then delivering the funds to the recipients. As of
December 2021, there was no system in place to determine how much the recipients spent from local accounts after receiving funds from
HUD.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

90


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

Department of the Interior
As of September 30, 2021, based upon federal program reporting, the Department of the Interior
(DOI) allocated $19.6 million to the White Earth Nation Reservation in Minnesota. Of the pandemic
response funds made available to the White Earth Nation Reservation, $19.6 million had been
provided for expenditure (100 percent of available funds) as of September 30, 2021. These funds
were provided to the community through the following programs:
• Assistance to Tribally Controlled Community Colleges and Universities
• Indian Schools Student Transportation
• Indian Housing Assistance
• Indian Self-Determination Contract Support
• Tribal Transportation Program
Table 6: Department of the Interior Programs in the White Earth Nation Reservation in Minnesota
Education Stabilization Fund – Bureau of Indian Education

The Education Stabilization Fund is an investment of over $263 billion into state and institutional COVID-19
recovery and rebuilding efforts, managed by the U.S. Department of Education to prevent, prepare for, and
respond to the coronavirus impacts on education for our nation’s students. The Education Stabilization Fund was
established by the CARES Act in March 2020, with subsequent allocations to the Fund codified through the
Coronavirus Response and Relief Supplemental Appropriations Act, signed into law in December 2020, and the
ARP Act, signed into law in March 2021.
As part of the CARES Act’s Education Stabilization Fund, the Department of Education is required to set aside onehalf of 1% of $30.75 billion ($153,750,000) for programs operated or funded by the Bureau of Indian Education, in
consultation with the Secretary of Interior. The Department signed an agreement with Bureau of Indian Education
on June 12, 2020, to govern the terms of the funds transferred to the Bureau of Indian Education. The Department
initiated the transfer of funds to Interior on June 15, 2020.
Programs supported by this funding in the White Earth Nation Reservation include:
• Assistance Listing # 15.027 – Assistance to Tribally Controlled Community Colleges and Universities
• Assistance Listing # 15.044 – Indian Schools Student Transportation
Total Awarded

$4,765,784

Total Obligated

$4,765,784

Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

$4,765,784
Unknown

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

91


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

American Rescue Plan Act Bureau of Indian Affairs Operation of Indian Programs

The ARP Act provided $900 million for the Bureau of Indian Affairs, including $100 million for Tribal housing,
$772.5 million for Tribal government services, public safety and justice, social services, child welfare assistance,
and other related purposes, $7.5 million for Federal Administrative costs and oversight, and $20 million to provide
and deliver potable water.
Programs supported by this funding in the White Earth Nation Reservation include:
• Assistance Listing # 15.141 – Indian Housing Assistance
Total Awarded

$4,938,543

Total Obligated

$4,938,543

Total Received (Total Allocated)

$4,938,543

Total Spent (Total Actual Expenditures)

Unknown

American Rescue Plan Act Bureau of Indian Education Operation of Indian Education Programs

The ARP Act provided $850 million for the Bureau of Indian Education to support programs or activities operated or
funded by the Bureau of Indian Education, for Bureau-funded schools, and for Tribal Colleges or Universities.
Programs supported by this funding in the White Earth Nation Reservation include:
• Assistance Listing # 15.027 – Assistance to Tribally Controlled Community Colleges and Universities
• Assistance Listing # 15.044 – Indian Schools Student Transportation
Total Awarded

$6,259,263

Total Obligated

$6,259,263

Total Received (Total Allocated)

$6,259,263

Total Spent (Total Actual Expenditures)

Unknown

CARES Act Bureau of Indian Affairs Operation of Indian Programs

The CARES Act provided $453 million to the Bureau of Indian Affairs for purposes including public safety and justice
programs, deep cleaning of facilities, personal protective equipment, information technology for teleworking, welfare
assistance and social services programs, and assistance to Tribal Governments including those in the “Small and
Needy” program. The bill required that no less than $400 million be used to meet the direct needs of Tribes.
Programs supported by this funding in the White Earth Nation Reservation include:
• Assistance Listing # 15.024 – Indian Self-Determination Contract Support
Total Awarded

$2,718,260

Total Obligated

$2,718,260

Total Received (Total Allocated)

$2,718,260

Total Spent (Total Actual Expenditures)

Unknown

CARES Act Bureau of Indian Education Operation of Indian Education Programs

The CARES Act provided $69 million to the Bureau of Indian Education to support Tribal Colleges and Universities,
salaries, transportation, and information technology. The bill required that no less than $20 million be provided to
Tribal Colleges and Universities.
Programs supported by this funding in the White Earth Nation Reservation include:
• Assistance Listing # 15.027 – Assistance to Tribally Controlled Community Colleges and Universities
• Assistance Listing # 15.044 – Indian Schools Student Transportation
Total Awarded

$384,560

Total Obligated

$384,560

Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

$384,560
Unknown

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

92


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

Tribal Transportation Program

The Tribal Transportation Program seeks to provide safe and adequate transportation and public road access to
and within Indian reservations in the Great Plains Region, Indian lands, and communities. The Department of the
Interior’s Bureau of Indian Affairs administers funding from FHWA’s Tribal Transportation Program funds.
Total Awarded

$525,207

Total Obligated

$525,207

Total Received (Total Allocated)

$525,207

Total Spent (Total Actual Expenditures)

Unknown

Department of Labor
The Minnesota state workforce agency paid approximately $25.9 million in federal unemployment
insurance (UI) benefits to claimants in White Earth Nation Reservation in Minnesota, as of May
2, 2022,3 based upon state data reported to the Department of Labor (DOL) Office of Inspector
General.4 Under an agreement with DOL, Minnesota made UI payments to claimants, and DOL
made funding available to Minnesota covering the cost of the additional payments, ongoing
administrative needs, and reasonable implementation costs. Claimants in White Earth Nation
Reservation received UI benefits from the following federal programs:
• Federal Pandemic Unemployment Compensation (FPUC)
• Pandemic Unemployment Assistance (PUA)
• Pandemic Emergency Unemployment Compensation (PEUC)
• Temporary Full Federal Funding of the First Week of Compensable Regular Unemployment5
Table 7: Department of Labor Programs in White Earth Nation Reservation in Minnesota
Federal Pandemic Unemployment Compensation (FPUC)

Under the CARES Act, the FPUC program provided a supplemental payment of $600 per week to individuals with at
least one ($1) of underlying benefits from designated unemployment compensation programs, including Regular
UI, PEUC, PUA, Extended Benefits, Short-Time Compensation, and others,a until July 31, 2020. The program was
resumed under the Continued Assistance for Unemployed Workers Act with supplemental payments of $300 per
week and extended by the ARP Act until September 6, 2021.
Total Benefits Paid

$18,885,300

Total Claimants
Average Benefit per Claimant
3
4
5

2,322
$8,133

State workforce agencies provided DOL OIG data about pandemic unemployment insurance-related program data as part of a separate and
broader subpoena and data disclosure process. The Minnesota state workforce agency provided this data as of May 2, 2022.
Minnesota received $255,882,732 for the Emergency Unemployment Relief for State and Local Governmental Entities, Certain Nonprofit
Organizations, and Federally-Recognized Indian Tribes program and $51,762,532 for a Short-Time Compensation program grant. However, the
Employment and Training Administration does not have the data to determine the funding disbursements at the local level.
Minnesota received $177,948,019 for the Temporary Full Federal Funding provision. The provision provided federal funding for the first week of
benefits if states did not have a waiting week provision in their existing state UI laws or if states with a non-compensable waiting week agreed
to waive the waiting week. However, data provided by the state was insufficient to calculate the amount paid to individuals in White Earth
Nation Reservation in Minnesota.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

93


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

Pandemic Unemployment Assistance (PUA)

The PUA program extended UI benefits to individuals who were not traditionally eligible for UI benefits. This included
self-employed workers, independent contractors, those with limited work history, and those who otherwise did not
qualify for regular unemployment compensation or extended benefits under state or federal law or PEUC. With all
the legislative extensions, claimants could receive up to 79 weeks of PUA payments. The program ended on
September 6, 2021.
Total Benefits Paid

$2,553,359

Total Claimants

284

Average Benefit per Claimant

$8,991

Pandemic Emergency Unemployment Compensation

The PEUC program provided additional weeks of unemployment compensation to individuals who:
• Exhausted their regular unemployment benefits under state or federal law;
• Had no rights to regular unemployment compensation under any other state law or federal law;
• Were not receiving compensation under the UI laws of Canada; and
• Were able to work, available to work, and actively seeking work, while recognizing that states must provide
flexibility in meeting the “actively seeking work” requirement.
With all the legislative extensions, claimants could receive up to 53 weeks of PEUC payments. The program ended
on September 6, 2021.
Total Benefits Paid

$4,461,353

Total Claimants
Average Benefit per Claimant
a

603
$7,399

UI programs eligible for FPUC were Regular UI, Unemployment Compensation for Federal Employees, Unemployment Compensation for ExServicemembers, Pandemic Emergency Unemployment Compensation, Pandemic Unemployment Assistance, Extended Benefits, Short-Time
Compensation, Trade Readjustment Allowances, Disaster Unemployment Assistance, and payments under the Self-Employment Assistance
program.

Department of Transportation
The Department of Transportation (DOT) made at least about $1.6 million available to recipients in
the White Earth Nation Reservation in Minnesota through September 30, 2021, based on federal
agency reporting.6 Of the pandemic response funds made available to known recipients in the
White Earth Nation Reservation, at least $511,558 was spent (about 32 percent of available funds)
through September 30, 2021. DOT provided these funds to the community through the following
programs:
• Federal Aviation Administration (FAA) COVID-Relief Grants7
• Federal Transit Administration (FTA) Rural Formula Grants8

6
7
8

DOT operating administrations track the funding they provide to prime recipients and direct contractors. DOT operating administrations rely
on those recipients to track how they further distribute the funds. Without contacting every prime recipient, subrecipient, contractor, and
subcontractor, neither we nor DOT can conclusively determine the total amount that went to subrecipients in these locations.
The term ‘FAA COVID-Relief Grants’ is an umbrella term used to refer to three separate programs: the CARES Act Grants (which distribute FAA
CARES Act funding), Airport Coronavirus Response Grant Program (which distributes FAA CRRSA Act funding), and the Airport Rescue Grants
(which distributes FAA ARP Act funding). FAA provided its pandemic response funding to an airport.
FTA provided funds to the White Earth Nation Reservation.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

94


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

Federal Highway Administration (FHWA) Tribal Transportation Program funding also went to this location,
but the Department of the Interior's Bureau of Indian Affairs administers this funding.
Please see DOI table for FHWA's Tribal Transportation Program funding details.
Table 8: Department of Transportation Programs in the White Earth Nation Reservation in Minnesota
FAA COVID-Relief Grants

FAA’s COVID-Relief Grant Programs provide economic relief to eligible U.S. airports and eligible concessions at
those airports to prevent, prepare for, and respond to the COVID-19 pandemic.
Total Made Available
$75,000
Total Obligated
$43,000
Total Outlayed

$0

FTA Rural Area Formula Grants

The Rural Area Formula Grants Program seeks to provide capital, planning, and operating assistance, as well as
funding for state and national training and technical assistance.
Total Made Available
$1,538,783
Total Obligated
$1,531,845
Total Outlayed
$511,558

Department of the Treasury
As of September 30, 2021, based upon federal program reporting, the Department of the Treasury
awarded a total of $152.7 million to the White Earth Nation Reservation in Minnesota. Of the
pandemic response funds made available to White Earth Nation Reservation in Minnesota, $150.4
had been provided (98 percent of available funds) for expenditure. Treasury provided these funds
to tribal governments, businesses, and individuals through the following programs:
• Coronavirus Relief Fund
• Emergency Rental Assistance Programs
• State and Local Fiscal Recovery Fund
• Homeowner Assistance Fund
• Community Development Financial Institutions Rapid Response Program
Table 9: Department of the Treasury Programs in the White Earth Nation Reservation in Minnesota
Coronavirus Relief Funda

The Coronavirus Relief Fund provides assistance to the District of Columbia, state, local, territorial, and tribal
governments to cover necessary expenses incurred due to the COVID-19 public health emergency, but not
accounted for in the governments’ most recently approved budgets as of March 27, 2020; and for expenses
incurred during the period that begins on March 1, 2020 and ends on December 31, 2022.b
Prime Recipient
Subrecipient
Total Awarded

$32,256,928

$1,116,277

Total Obligated

$32,256,928

$1,116,277

Total Received
Total Spent

$32,256,928
$32,256,927

$1,116,277
$1,116,277

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

95


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

Emergency Rental Assistance Programsc

The Emergency Rental Assistance Programs provide funding to the District of Columbia, state, territorial, and local
governments, and (in the case of ERA 1) Indian tribes or their tribally designated housing entities, and the
Department of Hawaiian Home Lands to assist eligible households with rent, rental arrears, utilities and home
energy costs, utilities and home energy costs arrears, other expenses related to housing, and housing stability
services.
Prime Recipient
Subrecipient
Total Awarded

$4,215,554

Unknownd

Total Obligated

$857,320

Unknown

Total Received

$4,215,554

Unknown

$25,192

Unknown

Total Spent

State and Local Fiscal Recovery Fundse

The State and Local Fiscal Recovery Funds seek to provide substantial flexibility for eligible state, local, territorial,
and Tribal governments to meet local needs – including support for households, small businesses, impacted
industries, essential workers, and the communities hardest hit by the pandemic. Eligible uses of funds are: 1)
response to public health and negative economic impacts of the pandemic, 2) premium pay to essential workers,
3) replacement of lost public-sector revenue due to the pandemic, and 4) investments in necessary water, sewer,
and broadband infrastructure.
Prime Recipient
Subrecipient
Total Awarded

$110,924,961

Unknown

Total Obligated

Unknown

Unknown

Total Received

$110,924,961

Unknown

Unknown

Unknown

Total Spent

Coronavirus Economic Relief for Transportation Services Program

f

The Coronavirus Economic Relief for Transportation Services program seeks to support transportation service
providers affected by the COVID-19 pandemic, including motorcoach, school bus, passenger vessel, and pilotage
companies.
Prime Recipient
Subrecipient
Total Awarded

$0

Unknown

Total Obligated

$0

Unknown

Total Received

$0

Unknown

$0

Unknown

Total Spent

Homeowner Assistance Fund

g

The Homeowner Assistance Fund provides assistance for eligible homeowners to mitigate the financial hardships
associated with the COVID-19 pandemic, including for the purposes of preventing homeowner mortgage
delinquencies, defaults, foreclosures, loss of utilities or home energy services, and displacement of homeowners
experiencing financial hardship after January 21, 2020 through qualified expenses related to mortgages and
housing.
Prime Recipient
Subrecipient
Total Awarded

$2,507,062

Unknown

Total Obligated

Unknown

Unknown

Total Received
Total Spent

$250,706
Unknown

Unknown
Unknown

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

96


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

Community Development Financial Institutions Rapid Response Programh

The Community Development Financial Institutions Rapid Response Program provides assistance to certified
Community Development Financial Institutions to quickly deploy capital in distressed and underserved
communities impacted by the COVID-19 pandemic.
Prime Recipient
Total Awarded

$1,650,000

Total Obligated

Unknown

Total Received

$1,650,000

Total Spent

Unknown

Emergency Capital Investment Program

i

The Emergency Capital Investment Program makes investments in certified community development financial
institutions and minority depository institutions to support their efforts to provide loans, grants, and forbearance for
small businesses, minority-owned businesses, and consumers in communities disproportionately impacted by the
COVID-19 pandemic.
Prime Recipient
Total Awarded

$0

Total Obligated

$0

Total Received

$0

Total Spent

$0

State Small Business Credit Initiative

j

The State Small Business Credit Initiative provides funds to states, the District of Columbia, territories, and Tribal
governments to support their loan, investment, and other credit or equity support programs.
Participating
Contracted
Jurisdiction
Entity
Total Awarded

$0

$0

Total Obligated

$0

$0

Total Received

$0

$0

$0

$0

Total Spent

Payroll Support Programs

k

The Payroll Support Programs provide payroll support to passenger air carriers, cargo air carriers, and certain
contractors for the continuation of payment of salaries, wages, and benefits to the employees of the recipient.
Prime Recipient
Total Awarded

$0

Total Obligated

$0

Total Received
Total Spent

$0
$0

a

Coronavirus Relief Fund reporting is as of September 30, 2021. Although reported in this presentation, please note that any spending
information included for tribal prime recipients (i.e., White Earth Nation Reservation in Minnesota and Jicarilla Apache Nation Reservation in
New Mexico) had not yet been made publicly available.

b

The Consolidated Appropriation Act, 2021, P. L. 116-260 (December 27, 2020), amended the CARES Act by extending the covered period for
recipients of CRF payments to use proceeds through December 31, 2021. The period of performance end date for tribal entities was further
extended to December 31, 2022 by the State, Local, Tribal, and Territorial Fiscal Recovery, Infrastructure, and Disaster Relief Flexibility Act,
Division LL of the Consolidated Appropriations Act, 2023, P.L. 117-328, December 29, 2022, 136 Stat. 4459.

c

Emergency Rental Assistance Programs reporting is as of September 30, 2021, for ERA1 and ERA2. Subrecipient reporting, if applicable,
will be included in the Prime Recipient’s Full Quarterly Report. Treasury had not published Full Quarterly data as of January 19, 2022. Any
obligation and spending information included for tribal prime recipients (i.e., White Earth Nation Reservation in Minnesota and Jicarilla Apache
Nation Reservation in New Mexico) had not yet been made publicly available.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

97


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

d

A value of “Unknown” means that detailed spending and subrecipient reporting was expected, but not yet available as of January 19, 2022.

e

State and Local Fiscal Recovery Funds reporting is as of September 30, 2021. Detailed spending and subrecipient reporting due dates are
available as follows: Metropolitan cities and counties with populations of more than 250,000 residents, and cities and counties that are
allocated more than $10 million, and Tribal governments which are allocated more than $30 million should have reported SLFRF Project and
Expenditure data by January 31, 2022. Tribal governments which are allocated less than $30 million, metropolitan cities and counties with
populations below 250,000 residents which are allocated less than $10 million, and Non-Entitlement Units of Government must report SLFRF
Project and Expenditure data by April 30, 2022.

f

Coronavirus Economic Relief for Transportation Services Program reporting is as of October 7, 2021 because the complete award is in two
tranches. Detailed spending and subrecipient reporting, if applicable, should have been included in the Primary Recipient’s Quarterly Report
due on February 15, 2022.

g

Treasury made initial payments from the Homeowner Assistance Fund available to eligible entities that are approved to participate in the
Homeowner Assistance Fund in an amount equal to 10% of the total amount allocated to the eligible entity. To receive the remainder of its
allocation, an eligible entity must develop and submit a plan for its use of Homeowner Assistance Fund funding. Homeowner Assistance Fund
reporting is as of September 30, 2021. Subrecipient reporting, if applicable, was to be included in the Primary Recipients’ Interim Reports due
February 28, 2022.

h

Community Development Financial Institutions Rapid Response Program reporting is as of September 30, 2021. Detailed spending information
was currently not available.

i

Emergency Capital Investment Program reporting is as of September 30, 2021. This program does not have subrecipients as defined in the
OMB Uniform Guidance.

j

State Small Business Credit Initiative reporting is as of September 30, 2021. Detailed reporting had not occurred at the time of our fieldwork
as applications were due in February 2022 subsequent to the issuance of funds to participating jurisdictions. By statute, State Small Business
Credit Initiative capital funds are not federal financial assistance for purposes of subtitle V of Title 31, United States Code. Thus, the State
Small Business Credit Initiative is not subject to such prime recipient and subrecipient reporting requirements as other pandemic relief
programs.

k

Payroll Support Programs reporting is as of September 30, 2021, for PSP1, PSP2, and PSP3.

Small Business Administration
The U.S. Small Business Administration (SBA) allocated almost $16.9 million to recipients in the
White Earth Nation Reservation in Minnesota, as of September 30, 2021, for loans, grants, lender
fees, and debt relief payments. The pandemic relief funds are generally spendable upon receipt
and must be used in accordance with the applicable requirements to ensure program compliance
and loan forgiveness. SBA provided these funds to small businesses or third-party lenders through
the following programs:
• Paycheck Protection Program (PPP) loans and associated lender fees
• COVID-19 Economic Injury Disaster Loans (EIDL) and Emergency Advance Grants
• Restaurant Revitalization Fund
• Section 1112 Debt Relief Payments

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

98


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A5 – White Earth Nation Reservation in Minnesota

Table 10: Small Business Administration Programs in the White Earth Nation Reservation in Minnesota
Paycheck Protection Program (PPP)

The PPP provides a direct incentive for small businesses to keep their workers on payroll during the COVID-19
pandemic. The PPP provided fully guaranteed SBA loans for certain eligible small businesses, individuals, and
nonprofits that can be forgiven if loan proceeds were used as required by the Coronavirus Aid, Relief, and Economic
Security Act. Eligible expenses include payroll, rent, utilities, and other authorized uses. The PPP also paid lenders
fees for their assistance in operating the program.
Total Loans Amount

$12,570,857a

Total Number of Loans

823

Lender Fees Received by Local Banks

$853,923

Number of Loans Funded by Local Banks

533

COVID-19 Economic Injury Disaster Loan (EIDL)

This federal loan program supports small businesses’ recovery from the pandemic’s economic effects by providing
accessible and borrower-friendly capital. The EIDL program provided businesses with low-interest, fixed-rate, longterm loans of up to $2 million and emergency advance grants of up to $15,000 that did not need to be repaid.
Total Loans Amount
$2,556,561
Number of Loans
58
Total Grants Amount
$367,007
Number of Grants
117

Shuttered Venue Operator Grants (SVOG)

The Shuttered Venue Operators Grant program provides grants to live venue operators, theatrical producers, live
performing arts organization operators, museum operators, motion picture theater operators or owners, and talent
representatives affected by the COVID-19 pandemic.
Total Amount

N/A

Number of Grants

0

Restaurant Revitalization Fund (RRF)

The Restaurant Revitalization Fund program seeks to support eligible restaurants, bars, and other similar places of
business that serve food or drink that suffered revenue losses related to the COVID-19 pandemic.
Total Amount

$139,200

Number of Grants

3

Section 1112 Debt Relief Payments

SBA was authorized to pay 6 months of principal, interest, and any associated fees that borrowers owe for all
7(a), 504, and microloans reported in regular servicing status. The Economic Aid to Hard-Hit Small Businesses,
Nonprofits, and Venues Act also authorized additional debt relief payments to 7(a), 504, and microloan borrowers
beyond the 6-month period.b
7(a) Loans with Debt Relief Amount
7(a) Loans with Debt Relief Payments
504 Loans with Debt Relief Amount
504 Loans with Debt Relief Payments

$306,909
37
$89,760
8

a

As of September 30, 2021, 706 borrowers have received loan forgiveness payments totaling $10,879,513.84.

b

Total debt relief payments to microloan intermediaries represented less than 1 percent of all debt relief payments under section 1112 so they
were not considered significant and were excluded from our analysis.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

99


Pandemic Response and
Relief Funds—Select Case
Studies
APPENDIX A6 – Jicarilla Apache Nation
Reservation in New Mexico

City of Springfield, Massachusetts
City of Coeur d’Alene, Idaho
Sheridan County, Nebraska
Marion County, Georgia
White Earth Nation Reservation in Minnesota
Jicarilla Apache Nation Reservation in New Mexico

PANDEMIC RESPONSE
ACCOUNTABILITY COMMITTEE


Jicarilla Apache Nation Reservation
in New Mexico
Department of Agriculture
The Department of Agriculture (USDA) allocated almost $2.6 million to recipients in the Jicarilla
Apache Nation Reservation in New Mexico, as of September 30, 2021, based upon federal
program reporting. USDA provided these funds to individuals and businesses, through the following
programs:
• The Food and Nutrition Service’s Supplemental Nutrition Assistance Program (SNAP), including
○ emergency allotments
○ pandemic electronic benefit transfer (P-EBT)
○ temporary 15 percent benefit increase
• The Farm Service Agency’s Coronavirus Food Assistance Programs 1 and 2
• The Agricultural Marketing Service’s Farmers to Families Food Box Program
Table 1: Department of Agriculture Programs in the Jicarilla Apache Nation Reservation in New Mexico
SNAP – Emergency Allotmentsa

SNAP – Emergency Allotments seeks to provide up to the maximum SNAP benefit amount for the household size,
with a $95 floor for all SNAP households, during the U.S. Department of Health and Human Services-declared
public health emergency.
Total Amount

$1,237,546

Total Number of Recipients (Individuals)

1,437

SNAP – P-EBT

a

The SNAP – P-EBT program seeks to provide cash assistance, redeemable for food, to eligible children whose
access to meals at school or child care is compromised due to the current COVID-19 pandemic.
Total Amount

$1,096,103

Total Number of Recipients (Individuals)

785

SNAP – Temporary 15% Benefit Increase

a

The SNAP temporary 15 percent benefit increase seeks to provide a 15 percent increase in SNAP maximum
allotments from January 1, 2021, through September 30, 2021.
Total Amount
Total Number of Recipients (Individuals)

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

$82,690
1,235

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

101


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A6 – Jicarilla Apache Nation Reservation in New Mexico

Coronavirus Food Assistance Program 1a

The Coronavirus Food Assistance Program 1 seeks to provide direct financial assistance to producers of eligible
agricultural commodities where prices and market supply chains have been impacted by the COVID-19 pandemic.
Total Amount

$104,628

Total Number of Recipients (Individuals and Businesses)

15

Coronavirus Food Assistance Program 2

a

The Coronavirus Food Assistance Program 2 seeks to provide direct financial assistance to producers of eligible
agricultural commodities who face continuing market disruptions, low farm-level prices, and significant marketing
costs due to COVID-19.
Total Amount

$60,592

Total Number of Recipients (Individuals and Businesses)

16

Farmers to Families Food Box Program

The Farmers to Families Food Box Program seeks to purchase and distribute fresh produce, dairy, and meat
products to Americans in need by partnering with distributors (food service businesses) whose workforces were
affected by pandemic closures. National, regional, and local distributors purchase products from American
producers, package those products into family-sized boxes, and deliver them to non-profits for distribution.
Total Amount
Total Number of Recipients (Food Boxes)

$12,200b
267c

a

This is an estimate provided by the agency, or calculated by USDA OIG, due to limitations in the data. These data limitations are detailed in the
Scope and Methodology.

b

This is the total value of the food boxes delivered to non-profits for distribution. This is an estimate provided by the agency, or calculated by
USDA OIG, due to limitations in the data. These data limitations are detailed in the Scope and Methodology.

c

This is the number of food boxes delivered to non-profits for distribution. This is an estimate provided by the agency, or calculated by USDA OIG,
due to limitations in the data. These data limitations are detailed in the Scope and Methodology.

Department of Education
Recipients located in the Jicarilla Apache Nation Reservation in New Mexico were awarded $3.3
million from Education Stabilization Fund and other Department of Education (ED) pandemic
relief programs, as of September 30, 2021, based on funding data obtained from ED and award
recipients. ED funds were provided to these recipients through the following programs:1
• Elementary and Secondary School Emergency Relief Fund
• Governor’s Emergency Education Relief Fund
• ARP-Homeless Children and Youth

1

The CARES Act required the Department of Education to set aside funds from the Education Stabilization Fund for programs operated or
funded by the Bureau of Indian Education at the Department of the Interior. See the Department of the Interior section of this report for more
information about Education Stabilization Fund money provided to Jicarilla Apache Nation Reservation by the Bureau of Indian Education.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

102


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A6 – Jicarilla Apache Nation Reservation in New Mexico

Table 2: Department of Education Programs in the Jicarilla Apache Nation Reservation in New Mexico,
where funding was provided to State/Local/County/Tribal Governments
Elementary and Secondary School Emergency Relief Fund (ESSER)a

The ESSER fund seeks to address the impact that COVID-19 has had, and continues to have, on elementary and
secondary schools across the Nation, and to help safely reopen and sustain the safe operation of schools.
Total Awarded

$3,285,881

Total Obligated

$3,285,881

Total Received (Total Allocated)

$258,180

Total Spent (Total Actual Expenditures)

$258,180

Governor’s Emergency Education Relief Fund (GEER)

The GEER fund seeks to provide local education agencies, institutions of higher education, and other education
related entities with emergency assistance to address the impact that the coronavirus pandemic has had on
students and parents across the nation.
Total Awarded

$43,231

Total Obligated

$43,231

Total Received (Total Allocated)

$43,231

Total Spent (Total Actual Expenditures)

$43,231

ARP-Homeless Children and Youth (ARP-HCY)

b

The ARP-HCY fund seeks to identify homeless children and youth, to provide homeless children and youth with
wrap-around services to address the challenges of COVID-19, and to enable homeless children and youth to attend
school and fully participate in school activities.
Total Awarded

$5,725

Total Obligated

$5,725

Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

$0
$0

a

For the Total Obligated, we consider the amount that the state education agency (SEA) awarded to subrecipients as the amount obligated. For
the Total Received and Total Spent, we consider the amount that the SEA disbursed to subrecipients as the amount received and spent.

b

For the Total Obligated, we consider the amount that the SEA awarded to subrecipients as the amount obligated. For the Total Received and
Total Spent, we consider the amount that the SEA disbursed to subrecipients as the amount received and spent.

Department of Health and Human
Services
The Department of Health and Human Services (HHS) allocated a total of $2.8 million to recipients
in the Jicarilla Apache Nation Reservation in New Mexico as of June 30, 2021, for all HHS grants,
and as of September 30, 2021, for the Provider Relief Fund, based on federal program reporting.2
HHS provided these funds to Tribal councils, welfare departments, and health care providers
through the following programs:
• Head Start Programs
• Low Income Home Energy Assistance Program
2

No COVID-19 Uninsured Program claim reimbursements were directly distributed to recipients in the Jicarilla Apache Nation Reservation.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

103


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A6 – Jicarilla Apache Nation Reservation in New Mexico

• Stephanie Tubbs Jones Child Welfare Services Program
• Special Programs for the Aging, Title VI, Part A Grants to Indian Tribes and Part B Grants to
Native Hawaiians
• Activities to Support State, Tribal, Local, and Territorial Health Department Response to Public
Health or Healthcare Crises
• National Family Caregiver Support, Title VI, Part C, Grants To Indian Tribes And Native
Hawaiians
• Indian Self-Determination Contracts
• Provider Relief Fund
Table 3: Department of Health and Human Services Programs in the Jicarilla Apache Nation Reservation in
New Mexico
Head Start Programs

Head Start Programs promote the school readiness of infants, toddlers, and preschool-aged children from lowincome families by providing comprehensive health, educational, nutritional, social, and other services. Head Start
Programs also engage parents or other key family members in program operations to encourage family well-being.
Total Awarded

$384,956

Total Obligated

$384,956

Low Income Home Energy Assistance Program

The Low Income Home Energy Assistance Program makes grants to states, territories, tribes, and tribal
organizations to help households manage costs associated with home energy bills, energy crises, weatherization,
and minor energy-related home repairs.
Total Awarded

$40,259

Total Obligated

$40,259

Stephanie Tubbs Jones Child Welfare Services Program

The Stephanie Tubbs Jones Child Welfare Services Program provides grants to states and tribes for programs
to protect and promote the welfare of children. Program initiatives include preventing child abuse and neglect;
providing family preservation and reunification services; promoting the well-being of children in foster care and
adoptive families; and more.
Total Awarded

$2,901

Total Obligated

$2,901

Special Programs for the Aging, Title VI, Part A Grants to Indian Tribes and Part B Grants to Native
Hawaiians

Special Programs for the Aging, Title VI, Part A Grants to Indian Tribes and Part B Grants to Native Hawaiians
promote the delivery of nutrition and support services to older American Indians, Alaskan Natives, and Native
Hawaiians.
Total Awarded
Total Obligated

City of Springfield, MA

$234,430
$234,430

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

104


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A6 – Jicarilla Apache Nation Reservation in New Mexico

Activities to Support State, Tribal, Local, and Territorial Health Department Response to Public Health
or Healthcare Crises

Activities to Support State, Tribal, Local, and Territorial Health Department Response to Public Health or Healthcare
Crises strengthen the public health system’s response to crises by funding specialized support to state, tribal, local,
and territorial health departments.
Total Awarded

$328,360

Total Obligated

$328,360

National Family Caregiver Support, Title VI, Part C, Grants To Indian Tribes And Native Hawaiians

National Family Caregiver Support, Title VI, Part C Grants to Indian Tribes and Native Hawaiians assist Tribal and
Native Hawaiian organizations to provide support services for families caring for older relatives with chronic illness
or disability, and grandparents caring for grandchildren.
Total Awarded

$48,420

Total Obligated

$48,420

Indian Self-Determination Contracts

Indian Self-Determination Contracts enable Tribes to assume the management and operation of programs,
functions, services, and activities that would otherwise be provided by the Indian Health Service.
Total Awarded
Total Obligated

$701,574
$701,574

Provider Relief Fund

The Provider Relief Fund provides financial support to health care providers who experienced lost revenues and
health care-related expenses caused by the COVID-19 pandemic
Total Payments Issued
Total Payments Kept

$1,080,733
$1,080,733

Department of Homeland Security
As of September 21, 2021,3 based upon federal program reporting, the Department of Homeland
Security (DHS) awarded a total of $131,262 to the Jicarilla Apache Nation Reservation in New
Mexico. This program provided funds directly to individuals:
• Individual Assistance Program
• Lost Wages Assistance Program

3

DHS was unable to provide funding data across programs and locations with the same date range because of the variable functionality
between FEMA databases. Additionally, DHS only maintains data at the state level for some programs which was not included in this report.
Therefore, the locations may have received assistance through more programs than those listed. Moreover, funding values for the Lost Wages
Assistance program were provided by DOL OIG as part of a broader subpoena and data disclosure process used to obtain data about the other
pandemic unemployment insurance-related programs.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

105


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A6 – Jicarilla Apache Nation Reservation in New Mexico

Table 4: Department of Homeland Security, FEMA Programs in the Jicarilla Apache Nation Reservation in
New Mexico
COVID-19 Funeral Assistance

COVID-19 Funeral Assistance seeks to provide financial assistance for COVID-19 related funeral expenses incurred
after January 20, 2020, with a maximum of $9,000 per recipient—$9,000 per deceased individual and a maximum
of $35,500 per application. Funding data was collected on September 21, 2021.
Total Awarded

$33,762

Total Number of Recipients

11

Lost Wages Assistance Program

a

The Lost Wages Assistance Program seeks to ease the economic burden for those struggling with lost wages due to
the COVID-19 pandemic. This program expired on December 27, 2020, and this data was collected on August 22,
2022.
Total Awarded

$97,500

Total Number of Claimants
Average Benefits per Claimant

57
$1,711

a

New Mexico received $233,017,722 and spent $201,108,796 in lost wage assistance due to COVID-19 as of February 24, 2022. While FEMA
did have state-level data for the Lost Wages Assistance program, it did not have detailed data to determine the total funding disbursed to a
specific locality. The PRAC obtained this information form DOL OIG. State workforce agencies provided Lost Wages Assistance Program Data to
DOL OIG as part of a broader subpoena and data disclosure process used to obtain data about the other pandemic unemployment insurancerelated programs, such as Pandemic Unemployment Assistance program and the Federal Pandemic Unemployment Compensation program.
Data provided by DOL is as of as of August 22, 2022.

Department of Housing and Urban
Development
As of September 30, 2021, based upon federal program reporting, the Department of Housing
and Urban Development (HUD) had awarded almost $1.4 million to the Jicarilla Apache Nation
Reservation in New Mexico. Of the pandemic response funds made available, $1.4 million had been
provided (100 percent of available funds) for expenditure. However, these amounts could be higher
because additional HUD recipients (grantees) with primary offices located outside Jicarilla Apache
Nation Reservation may have spent funds in the Indian Nation. These funds were provided to a
tribally designated housing entity in the community through the following program:
• Indian Housing Block Grant Program

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

106


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A6 – Jicarilla Apache Nation Reservation in New Mexico

Table 5: Department of Housing and Urban Development programs in Jicarilla Apache Nation Reservation
in New Mexico
Indian Housing Block Grant

The Indian Housing Block Grant program provides grants to federally recognized Indian tribes or their tribally
designated housing entity for a range of affordable housing activities on Indian reservations and Indian areas.
Eligible activities include assistance to housing developed under the Housing Act of 1937, housing development,
housing services to eligible families and individuals, housing management services, crime prevention and safety,
and model activities that provide creative approaches to solving affordable housing problems. The CARES Act
and ARP Act provided funding for the Indian Housing Block Grant Program to prevent, prepare for, and respond to
coronavirus, including to maintain normal operations and fund eligible affordable housing activities under the
Native American Housing Assistance and Self-Determination Act of 1996 during the period when the program is
impacted by coronavirus.
Total awarded

$1,366,900

Total obligated

$1,366,900

Total received
Total spent

$1,366,900
$521,228

Department of the Interior
As of September 30, 2021, based upon federal program reporting, the Department of the Interior
(DOI) allocated almost $2.5 million to the Jicarilla Apache Nation Reservation in New Mexico. Of
the pandemic response funds made available to the Jicarilla Apache Nation Reservation, over
$1.7 million had been provided for expenditure (69 percent of available funds) as of September
30, 2021. These funds were provided to the community through the following programs, as well as
through 23 procurement contracts for technology and education:
• Aid to Tribal Governments
• Indian Education Facilities, Operations, and Maintenance
• Indian Law Enforcement
• Indian Social Services Welfare Assistance
• Tribal Transportation Program - Highway Planning and Construction
Total funds provided to Jicarilla Apache Nation Reservation also include two procurement contracts
for cleaning and disinfection services.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

107


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A6 – Jicarilla Apache Nation Reservation in New Mexico

Table 6: Department of the Interior Programs in the Jicarilla Apache Nation Reservation in New Mexico
Education Stabilization Fund – Bureau of Indian Education

The Education Stabilization Fund is an investment of over $263 billion into state and institutional COVID-19
recovery and rebuilding efforts, managed by the U.S. Department of Education to prevent, prepare for, and
respond to the coronavirus impacts on education for our nation’s students. The Education Stabilization Fund
was established by the CARES Act in March 2020, with subsequent allocations to the Fund codified through the
Coronavirus Response and Relief Supplemental Appropriations Act, signed into law in December 2020, and the
ARP Act, signed into law in March 2021.
As part of the CARES Act’s Education Stabilization Fund, the Department of Education is required to set aside onehalf of 1% of $30.75 billion ($153,750,000) for programs operated or funded by the Bureau of Indian Education, in
consultation with the Secretary of Interior. The Department signed an agreement with Bureau of Indian Education
on June 12, 2020, to govern the terms of the funds transferred to the Bureau of Indian Education. The Department
initiated the transfer of funds to Interior on June 15, 2020.
Programs supported by this funding in the Jicarilla Apache Nation Reservation include:
• Assistance Listing # 15.047 – Indian Education Facilities, Operations, and Maintenance
Total Awarded

$139,450

Total Obligated

$139,450

Total Received (Total Allocated)

$139,450

Total Spent (Total Actual Expenditures)

Unknown

American Rescue Plan Act Bureau of Indian Affairs Operation of Indian Programs

The ARP Act provided $900 million for the Bureau of Indian Affairs, including $100 million for Tribal housing,
$772.5 million for Tribal government services, public safety and justice, social services, child welfare assistance,
and other related purposes, $7.5 million for federal administrative costs and oversight, and $20 million to provide
and deliver potable water.
Programs supported by this funding in the Jicarilla Apache Nation Reservation include:
• Assistance Listing # 15.030 – Indian Law Enforcement
Total Awarded

$16,369

Total Obligated

$16,369

Total Received (Total Allocated)

$16,369

Total Spent (Total Actual Expenditures)

Unknown

American Rescue Plan Act Bureau of Indian Education Operation of Indian Education Programs

The ARP Act provided $850 million for the Bureau of Indian Education to support programs or activities operated or
funded by the Bureau of Indian Education, for Bureau-funded schools, and for Tribal Colleges or Universities.
Programs supported by this funding in the Jicarilla Apache Nation Reservation include:
• Assistance Listing # 15.047 – Indian Education Facilities, Operations, and Maintenance
Total Awarded

$193,860

Total Obligated

$193,860

Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

$193,860
Unknown

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

108


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A6 – Jicarilla Apache Nation Reservation in New Mexico

CARES Act Bureau of Indian Affairs Operation of Indian Programs

The CARES Act provided $453 million to the Bureau of Indian Affairs for purposes including public safety and justice
programs, deep cleaning of facilities, personal protective equipment, information technology for teleworking, welfare
assistance and social services programs, and assistance to Tribal Governments including those in the “Small and
Needy” program. The bill required that no less than $400 million be used to meet the direct needs of Tribes.
Programs supported by this funding in the Jicarilla Apache Nation Reservation include:
• Assistance Listing # 15.020 – Aid to Tribal Governments
• Assistance Listing # 15.030 – Indian Law Enforcement
• Assistance Listing # 15.113 – Indian Social Services Welfare Assistance
Total Awarded

$1,369,089

Total Obligated

$1,369,089

Total Received (Total Allocated)

$1,359,253

Total Spent (Total Actual Expenditures)

Unknown

CARES Act Bureau of Indian Education Operation of Indian Education Programs

The CARES Act provided $69 million to the Bureau of Indian Education to support Tribal Colleges and Universities,
salaries, transportation, and information technology. The bill required that no less than $20 million be provided to
Tribal Colleges and Universities.
Programs supported by this funding in the Jicarilla Apache Nation Reservation include:
• Assistance Listing # 15.047 – Indian Education Facilities, Operations, and Maintenance
Total Awarded

$16,700

Total Obligated

$16,700

Total Received (Total Allocated)

$16,700

Total Spent (Total Actual Expenditures)

Unknown

Tribal Transportation Program

The Tribal Transportation Program seeks to provide safe and adequate transportation and public road access to
and within Indian reservations in the Great Plains Region, Indian lands, and communities. The Department of the
Interior’s Bureau of Indian Affairs administers funding from FHWA’s Tribal Transportation Program funds.
Programs supported by this funding in the Jicarilla Apache Nation Reservation includes:
• Assistance Listing # 20.205 – Highway Planning and Construction
Total Awarded

$758,243

Total Obligated

$758,243

Total Received (Total Allocated)
Total Spent (Total Actual Expenditures)

$0
Unknown

Department of Labor
The New Mexico state workforce agency paid approximately $1.7 million in federal unemployment
insurance (UI) benefits to claimants in Jicarilla Apache Nation Reservation in New Mexico, as of
August 22, 2022,4 based upon state data reported to the Department of Labor (DOL) Office of
Inspector General.5 Under an agreement with DOL, New Mexico made UI payments to claimants,
4
5

State workforce agencies provided DOL OIG data about pandemic unemployment insurance-related program data as part of a separate and
broader subpoena and data disclosure process. The New Mexico state workforce agency provided this data as of August 22, 2022.
New Mexico received $37,743,825 for the Emergency Unemployment Relief for State and Local Governmental Entities, Certain Nonprofit
Organizations, and Federally-Recognized Indian Tribes program. However, the Employment and Training Administration does not have the data
to determine the funding disbursements at the local level.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

109


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A6 – Jicarilla Apache Nation Reservation in New Mexico

and DOL made funding available to New Mexico covering the cost of the additional payments,
ongoing administrative needs, and reasonable implementation costs. Claimants in Jicarilla Apache
Nation Reservation received UI benefits from the following federal programs:
• Federal Pandemic Unemployment Compensation (FPUC)
• Pandemic Unemployment Assistance (PUA)
• Pandemic Emergency Unemployment Compensation (PEUC)
• Temporary Full Federal Funding of the First Week of Compensable Regular Unemployment6
Table 7: Department of Labor Programs in Jicarilla Apache Nation Reservation in New Mexico
Federal Pandemic Unemployment Compensation

Under the CARES Act, the FPUC program provided a supplemental payment of $600 per week to individuals with at
least one ($1) of underlying benefits from designated unemployment compensation programs, including Regular
UI, PEUC, PUA, Extended Benefits, Short-Time Compensation, and others,a until July 31, 2020. The program was
resumed under the Continued Assistance for Unemployed Workers Act with supplemental payments of $300 per
week and extended by the ARP Act until September 6, 2021.
Total Benefits Paid

$930,600

Total Claimants

106

Average Benefit per Claimant

$8,779

Pandemic Unemployment Assistance

The PUA program extended UI benefits to individuals who were not traditionally eligible for UI benefits. This included
self-employed workers, independent contractors, those with limited work history, and those who otherwise did not
qualify for regular unemployment compensation or extended benefits under state or federal law or PEUC. With all
the legislative extensions, claimants could receive up to 79 weeks of PUA payments. This program ended on
September 6, 2021.
Total Benefits Paid

$259,174

Total Claimants
Average Benefits per Claimant

6

42
$6,171

New Mexico received $40,745,957 for the Temporary Full Federal Funding provision. The provision provided federal funding for the first week of
benefits if states did not have a waiting week provision in their existing state UI laws or if states with a non-compensable waiting week agreed
to waive the waiting week. However, data provided by the state was insufficient to calculate the amount paid to individuals in Jicarilla Apache
Nation Reservation in New Mexico.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

110


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A6 – Jicarilla Apache Nation Reservation in New Mexico

Pandemic Emergency Unemployment Compensation

The PEUC program provided additional weeks of unemployment compensation to individuals who:
• Exhausted their regular unemployment benefits under state or federal law;
• Had no rights to regular unemployment compensation under any other state law or federal law;
• Were not receiving compensation under the UI laws of Canada; and
• Were able to work, available to work, and actively seeking work, while recognizing that states must provide
flexibility in meeting the “actively seeking work” requirement.
With all the legislative extensions, claimants could receive up to 53 weeks of PEUC payments. The program ended
on September 6, 2021.
Total Benefits Paid

$488,706

Total Claimants
Average Benefits per Claimant

42
$11,636

a

UI programs eligible for FPUC were Regular UI, Unemployment Compensation for Federal Employees, Unemployment Compensation for ExServicemembers, Pandemic Emergency Unemployment Compensation, Pandemic Unemployment Assistance, Extended Benefits, Short-Time
Compensation, Trade Readjustment Allowances, Disaster Unemployment Assistance, and payments under the Self-Employment Assistance
program.

Department of Transportation
The Department of Transportation (DOT) made at least $422,688 available to recipients in the
Jicarilla Apache Nation Reservation in New Mexico through September 30, 2021, based on federal
agency reporting.7 Of the pandemic response funds made available to known recipients in the
Jicarilla Apache Nation Reservation, at least $336,666 was spent (almost 80 percent of available
funds) through September 30, 2021. DOT provided these funds to the community through the
following programs:
• Federal Aviation Administration (FAA) COVID-Relief Grants8
• Federal Transit Administration (FTA) Rural Area Formula Grants9
Federal Highway Administration (FHWA) Tribal Transportation Program funding also went to this
location, but the Department of the Interior’s Bureau of Indian Affairs administers this funding.
Please see DOI table for FHWA’s Tribal Transportation Program funding details.

7
8
9

DOT operating administrations track the funding they provide to prime recipients and direct contractors. DOT operating administrations rely
on those recipients to track how they further distribute the funds. Without contacting every prime recipient, subrecipient, contractor, and
subcontractor, neither we nor DOT can conclusively determine the total amount that went to subrecipients in these locations.
The term ‘FAA COVID-Relief Grants’ is an umbrella term used to refer to three separate programs: the CARES Act Grants (which distribute FAA
CARES Act funding), Airport Coronavirus Response Grant Program (which distributes FAA CRRSA Act funding), and the Airport Rescue Grants
(which distributes FAA ARP Act funding). FAA provided its pandemic response funding to an airport.
FTA provided its pandemic response funds to the Jicarilla Apache Nation Reservation.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

111


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A6 – Jicarilla Apache Nation Reservation in New Mexico

Table 8: Department of Transportation programs in the Jicarilla Apache Nation Reservation in New Mexico
FAA COVID-Relief Grants

FAA’s COVID-Relief Grant Programs provide economic relief to eligible U.S. airports and eligible concessions at
those airports to prevent, prepare for, and respond to the COVID-19 pandemic.
Total Made Available

$387,666

Total Obligated

$365,666

Total Outlayed

$336,666

FTA Rural Area Formula Grants

The Rural Area Formula Grants Program seeks to provide capital, planning, and operating assistance, as well as
funding for state and national training and technical assistance.
Total Made Available

$35,022

Total Obligated
Total Outlayed

$10,269
$0

Department of the Treasury
As of September 30, 2021, based upon federal program reporting, the Department of the Treasury
awarded a total of $63.4 million to the Jicarilla Apache Nation Reservation in New Mexico. Of the
pandemic response funds made available to the Jicarilla Apache Nation Reservation in New Mexico,
$62.4 million had been provided (98 percent of available funds) for expenditure. Treasury provided
these funds to tribal governments and businesses through the following programs:
• Coronavirus Relief Fund
• Emergency Rental Assistance Programs
• State and Local Fiscal Recovery Fund
• Homeowner Assistance Fund
Table 9: Department of the Treasury Programs in the Jicarilla Apache Nation Reservation in New Mexico
Coronavirus Relief Funda

The Coronavirus Relief Fund provides assistance to the District of Columbia, state, local, territorial, and tribal
governments to cover necessary expenses incurred due to the COVID-19 public health emergency, but not
accounted for in the governments’ most recently approved budgets as of March 27, 2020; and for expenses
incurred during the period that begins on March 1, 2020 and ends on December 31, 2022.b
Prime Recipient

Subrecipient

Total Awarded

$18,909,243

$1,700,000

Total Obligated

$18,909,243

$1,700,000

Total Received
Total Spent

$18,909,243
$15,339,106

$1,700,000
$1,700,000

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

112


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A6 – Jicarilla Apache Nation Reservation in New Mexico

Emergency Rental Assistance Programsc

The Emergency Rental Assistance Programs provide funding to the District of Columbia, state, territorial, and
local governments, and (in the case of ERA 1) Indian tribes or their tribally designated housing entities, and the
Department of Hawaiian Home Lands to assist eligible households with rent, rental arrears, utilities and home
energy costs, utilities and home energy costs arrears, other expenses related to housing, and housing stability
services.
Prime Recipient

Subrecipient

Total Awarded

$1,760,794

Unknownd

Total Obligated

$1,193,990

Unknown

Total Received

$1,760,794

Unknown

Total Spent

$483,112

Unknown

State and Local Fiscal Recovery Funde

The State and Local Fiscal Recovery Funds seek to provide substantial flexibility for eligible state, local, territorial,
and Tribal governments to meet local needs – including support for households, small businesses, impacted
industries, essential workers, and the communities hardest hit by the pandemic. Eligible uses of funds are:
1) response to public health and negative economic impacts of the pandemic, 2) premium pay to essential
workers, 3) replacement of lost public-sector revenue due to the pandemic, and 4) investments in necessary
water, sewer, and broadband infrastructure.
Prime Recipient

Subrecipient

$39,968,105

Unknownd

Total Obligated

Unknown

Unknown

Total Received

$39,968,105

Unknown

Unknown

Unknown

Total Awarded

Total Spent

Coronavirus Economic Relief for Transportation Services Program

f

The Coronavirus Economic Relief for Transportation Services program seeks to support transportation service
providers affected by the COVID-19 pandemic, including motorcoach, school bus, passenger vessel, and pilotage
companies.
Prime Recipient

Subrecipient

Total Awarded

$0

Unknown

Total Obligated

$0

Unknown

Total Received

$0

Unknown

Total Spent

$0

Unknown

Homeowner Assistance Fundg

The Homeowner Assistance Fund provides assistance for eligible homeowners to mitigate the financial hardships
associated with the COVID-19 pandemic, including for the purposes of preventing homeowner mortgage
delinquencies, defaults, foreclosures, loss of utilities or home energy services, and displacement of homeowners
experiencing financial hardship after January 21, 2020 through qualified expenses related to mortgages and
housing.
Prime Recipient

Subrecipient

Total Awarded

$1,047,174

Unknown

Total Obligated

Unknown

Unknown

Total Received
Total Spent

$104,717
Unknown

Unknown
Unknown

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

113


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A6 – Jicarilla Apache Nation Reservation in New Mexico

Community Development Financial Institutions Rapid Response Programh

The Community Development Financial Institutions Rapid Response Program provides assistance to certified
Community Development Financial Institutions to quickly deploy capital in distressed and underserved communities
impacted by the COVID-19 pandemic.
Prime Recipient
Total Awarded

$0

Total Obligated

$0

Total Received

$0

Total Spent

$0

Emergency Capital Investment Program

i

The Emergency Capital Investment Program makes investments in certified community development financial
institutions and minority depository institutions to support their efforts to provide loans, grants, and forbearance
for small businesses, minority-owned businesses, and consumers in communities disproportionately impacted by
the COVID-19 pandemic.
Prime Recipient
$0
$0
$0
$0

Total Awarded
Total Obligated
Total Received
Total Spent

State Small Business Credit Initiativej

The State Small Business Credit Initiative provides funds to states, the District of Columbia, territories, and Tribal
governments to support their loan, investment, and other credit or equity support programs.
Participating
Jurisdiction

Contracted
Entity

Total Awarded

$0

$0

Total Obligated

$0

$0

Total Received

$0

$0

Total Spent

$0

$0

Payroll Support Programsk

The Payroll Support Programs provide payroll support to passenger air carriers, cargo air carriers, and certain
contractors for the continuation of payment of salaries, wages, and benefits to the employees of the recipient.
Prime Recipient
Total Awarded

$0

Total Obligated

$0

Total Received
Total Spent

$0
$0

a

Coronavirus Relief Fund reporting is as of September 30, 2021. Although reported in this presentation, please note that any spending
information included for tribal prime recipients (i.e., White Earth Nation Reservation in Minnesota and Jicarilla Apache Nation Reservation in
New Mexico) had not yet been made publicly available.

b

The Consolidated Appropriation Act, 2021, P. L. 116-260 (December 27, 2020), amended the CARES Act by extending the covered period for
recipients of CRF payments to use proceeds through December 31, 2021. The period of performance end date for tribal entities was further
extended to December 31, 2022 by the State, Local, Tribal, and Territorial Fiscal Recovery, Infrastructure, and Disaster Relief Flexibility Act,
Division LL of the Consolidated Appropriations Act, 2023, P.L. 117-328, December 29, 2022, 136 Stat. 4459.

c

Emergency Rental Assistance Programs reporting is as of September 30, 2021, for ERA1 and ERA2. Subrecipient reporting, if applicable,
will be included in the Prime Recipient’s Full Quarterly Report. Treasury had not published Full Quarterly data as of January 19, 2022. Any
obligation and spending information included for tribal prime recipients (i.e., White Earth Nation Reservation in Minnesota and Jicarilla Apache
Nation Reservation in New Mexico) had not yet been made publicly available.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

114


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A6 – Jicarilla Apache Nation Reservation in New Mexico

d

A value of “Unknown” means that detailed spending and subrecipient reporting was expected, but not yet available as of January 19, 2022.

e

State and Local Fiscal Recovery Funds reporting is as of September 30, 2021. Detailed spending and subrecipient reporting due dates are
available as follows: Metropolitan cities and counties with populations of more than 250,000 residents, and cities and counties that are
allocated more than $10 million, and Tribal governments which are allocated more than $30 million should have reported SLFRF Project and
Expenditure data by January 31, 2022. Tribal governments which are allocated less than $30 million, metropolitan cities and counties with
populations below 250,000 residents which are allocated less than $10 million, and Non-Entitlement Units of Government must report SLFRF
Project and Expenditure data by April 30, 2022.

f

Coronavirus Economic Relief for Transportation Services Program reporting is as of October 7, 2021 because the complete award is in two
tranches. Detailed spending and subrecipient reporting, if applicable, should have been included in the Primary Recipient’s Quarterly Report
due on February 15, 2022.

g

Treasury made initial payments from the Homeowner Assistance Fund available to eligible entities that are approved to participate in the
Homeowner Assistance Fund in an amount equal to 10% of the total amount allocated to the eligible entity. To receive the remainder of its
allocation, an eligible entity must develop and submit a plan for its use of Homeowner Assistance Fund funding. Homeowner Assistance Fund
reporting is as of September 30, 2021. Subrecipient reporting, if applicable, was to be included in the Primary Recipients’ Interim Reports due
February 28, 2022.

h

Community Development Financial Institutions Rapid Response Program reporting is as of September 30, 2021. Detailed spending information
was currently not available.

i

Emergency Capital Investment Program reporting is as of September 30, 2021. This program does not have subrecipients as defined in the
OMB Uniform Guidance.

j

State Small Business Credit Initiative reporting is as of September 30, 2021. Detailed reporting had not occurred at the time of our fieldwork
as applications were due in February 2022 subsequent to the issuance of funds to participating jurisdictions. By statute, State Small Business
Credit Initiative capital funds are not federal financial assistance for purposes of subtitle V of Title 31, United States Code. Thus, the State
Small Business Credit Initiative is not subject to such prime recipient and subrecipient reporting requirements as other pandemic relief
programs.

k

Payroll Support Programs reporting is as of September 30, 2021, for PSP1, PSP2, and PSP3.

Small Business Administration
The U.S. Small Business Administration (SBA) allocated a total of $1.4 million to recipients in the
Jicarilla Apache Nation Reservation in New Mexico, as of September 30, 2021, for loans, grants,
lender fees, and debt relief payments. The pandemic relief funds are generally spendable upon
receipt and must be used in accordance with the applicable requirements to ensure program
compliance and loan forgiveness. SBA provided these funds to small businesses or third-party
lenders through the following programs:
• Paycheck Protection Program (PPP) loans and associated lender fees
• COVID-19 Economic Injury Disaster Loans (EIDL) and Emergency Advance Grants
• Section 1112 Debt Relief Payments

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

115


Pandemic Response and Relief Funds—Select Case Studies
APPENDIX A6 – Jicarilla Apache Nation Reservation in New Mexico

Table 9: Small Business Administration Programs in the Jicarilla Apache Nation Reservation in New Mexico
Paycheck Protection Program (PPP)

The PPP provides a direct incentive for small businesses to keep their workers on payroll during the COVID-19
pandemic. The PPP provided fully guaranteed SBA loans for certain eligible small businesses, individuals, and
nonprofits that can be forgiven if loan proceeds were used as required by the Coronavirus Aid, Relief, and Economic
Security Act. Eligible expenses include payroll, rent, utilities, and other authorized uses. The PPP also paid lenders
fees for their assistance in operating the program.
Total Loans Amount

$1,234,215a

Total Number of Loans

10

Lender Fees Received by Local Banks

N/A

Number of Loans Funded by Local Banks

0

COVID-19 Economic Injury Disaster Loan (EIDL)

This federal loan program supports small businesses’ recovery from the pandemic’s economic effects by providing
accessible and borrower-friendly capital. The EIDL program provided businesses with low-interest, fixed-rate, longterm loans of up to $2 million and emergency advance grants of up to $15,000 that did not need to be repaid.
Total Loans Amount

$97,150

Number of Loans

4

Total Grants Amount

$29,186

Number of Grants

5

Shuttered Venue Operator Grants (SVOG)

The Shuttered Venue Operators Grant program provides grants to live venue operators, theatrical producers, live
performing arts organization operators, museum operators, motion picture theater operators or owners, and talent
representatives affected by the COVID-19 pandemic.
Total Amount

N/A

Number of Grants

0

Restaurant Revitalization Fund (RRF)

The Restaurant Revitalization Fund program seeks to support eligible restaurants, bars, and other similar places of
business that serve food or drink that suffered revenue losses related to the COVID-19 pandemic.
Total Amount

N/A

Number of Grants

0

Section 1112 Debt Relief Payments

SBA was authorized to pay 6 months of principal, interest, and any associated fees that borrowers owe for all
7(a), 504, and microloans reported in regular servicing status. The Economic Aid to Hard-Hit Small Businesses,
Nonprofits, and Venues Act also authorized additional debt relief payments to 7(a), 504, and microloan borrowers
beyond the 6-month period.b
7(a) Loans with Debt Relief Amount

$584

7(a) Loans with Debt Relief Payments

1

504 Loans with Debt Relief Amount
504 Loans with Debt Relief Payments

N/A
0

a

As of September 30, 2021, three borrowers have received loan forgiveness payments totaling $53,137.42.

b

Total debt relief payments to microloan intermediaries represented less than 1 percent of all debt relief payments under section 1112 so they
were not considered significant and were excluded from our analysis.

City of Springfield, MA

City of
Coeur d’Alene, ID

Pandemic Response Accountability Committee

Sheridan County, NE

Marion County, GA

White Earth Nation
Reservation in MN

Jicarilla Apache Nation
Reservation in NM

116


APPENDIX B
Acronym List
ARP Act

American Rescue Plan Act of 2021

GAO

Government Accountability Office

ARP-HCY

ARP-Homeless Children and Youth

GEER

ARP-IDEA

ARP-Individuals with Disabilities
Education Act

Governor’s Emergency Education
Relief Fund

HEERF

CAFS

Capital Access Financial System

Higher Education Emergency Relief
Fund

HHS

Department of Health and Human
Services

HRSA

Health Resources and Services
Administration

HUD

Department of Housing and Urban
Development

OIG

Office of Inspector General

OMB

Office of Management and Budget

CRRSA Act Coronavirus Response and Relief
Supplemental Appropriations Act of
2021

P-EBT

Pandemic Electronic Benefit Transfer

PEUC

DHS

Department of Homeland Security

Pandemic Emergency
Unemployment Compensation

DOI

Department of the Interior

PPP

Paycheck Protection Program

DOL

Department of Labor

PUA

Pandemic Unemployment
Assistance

DOT

Department of Transportation

PRF

Provider Relief Fund

ED

Department of Education

RHCCT

Rural Health Clinic COVID-19 Testing

EIDL

Economic Injury Disaster Loan

RHCCTM

ESSER

Elementary and Secondary School
Emergency Relief

Rural Health Clinic COVID-19 Testing
and Mitigation

SBA

Small Business Administration

E-Tran

Electronic Transaction

SEA

State Education Agency

FAA

Federal Aviation Administration

SNAP

FHWA

Federal Highway Administration

Supplemental Nutrition Assistance
Program

FPUC

Federal Pandemic Unemployment
Compensation

TIN

Tax Identification Numbers

TAGGS

FTA

Federal Transit Administration

Tracking Accountability in
Government Grants System

FBMS

Financial Business Management
System

Treasury

Department of the Treasury

UI

Unemployment Insurance

FEMA

Federal Emergency Management
Agency

USDA

Department of Agriculture

CARES Act Coronavirus Aid, Relief, and
Economic Security Act
CDC

Centers for Disease Control and
Prevention

CMS

Centers for Medicare & Medicaid
Services

CIGIE

Council of the Inspectors General on
Integrity and Efficiency

Pandemic Response Accountability Committee

117


APPENDIX C:
PRAC Scope and Methodology
The PRAC conducted this study in coordination with 10 federal Offices of Inspectors General (OIGs)
that oversee their respective 10 federal agencies. This includes the OIGs for the Departments
of Agriculture, Education, Health and Human Services, Homeland Security, Housing and Urban
Development, the Interior, Labor, Transportation, and the Treasury, as well as the Small Business
Administration.
Objective | The objective of Part I (or Phase 1) of this study was to identify the federal pandemic
response funds that the 10 federal agencies within our scope provided to local communities across
the U.S. as of September 30, 2021. To do this, the PRAC and its OIG members had to follow the flow
of pandemic funds from federal agencies down to local communities, who received funding either
directly from a federal agency or through another entity, such as through a state government.
SCOPE | The PRAC selected six locations for case studies, across three geographic area types
(two cities, two rural counties, and two Tribal areas), along with their corresponding U.S. Postal
Service ZIP Codes for use in tracking the pandemic funds that reached these locations. In
practice, this means that any entity or individual that received pandemic relief and response
funds within the physical geographic boundaries of the communities are included in the
scope of this review, not just the cognizant local or tribal government. In addition, pandemic
relief and response funds include all funds authorized under the following legislations: the
Coronavirus Preparedness and Response Supplemental Appropriation Act, 2020; the Families
First Coronavirus Response Act (FFCRA); the Coronavirus Aid, Relief, and Economic Security Act
(CARES Act); the Paycheck Protection Program and Health Care Enhancement Act; the Coronavirus
Response and Relief Supplemental Appropriations Act, the 2021 Consolidated Appropriation Act,
2021 (CRRSA Act); and the American Rescue Plan Act of 2021 (ARP Act).
Selection Method | To select the six local communities in the three geographic area definitions/
types in our study, we employed a random selection process using several data sources.
Geographic Area Definitions. The study’s three geographic areas are defined as (1) small- to
medium-sized cities, (2) rural counties, and (3) Tribal areas. Case studies of large cities are not
included in the study. For the purposes of this study, the PRAC defines geographic area types as the
following:
• Small-sized City. Ranges in population size from 50,000 to 99,999 and is associated with an
urban area.
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• Medium-sized City. Ranges in population size between 100,000 to 249,999.
• Rural County. The Census Bureau defines rural as any population, housing, or territory
NOT in an urban area that has a population of less than 2,500 or up to 50,000 depending
on its distance from an urban area. For the purposes of this study, a rural area can have a
population up to 50,000.
• Tribal Area. All federally recognized tribes are identified in the Federal Register (86 FR 7554),
totaling 574 tribes, as of January 29, 2021. The tribal area would include any reservation
lands associated with each federally recognized tribe.
Selecting Small- to Medium-sized Cities and Rural Counties. To identify these case study locations,
the PRAC applied a random number generator to a list of census tracts using the Federal Housing
Finance Agency’s 2021 Low-Income and Rural Areas Files, which establish minority, low-income,
and rural area designations for census tracts in Metropolitan Statistical Areas and non-metropolitan
areas of the 50 states, the District of Columbia, and Puerto Rico. The PRAC then used geographic
correspondence files to link the selected census tracts to their geographic locations, which provided
the names of the cities and rural communities and their corresponding U.S. Census information.
• Small- to Medium-size Cities Selected | Springfield, Massachusetts and Coeur d’Alene, Idaho
• Rural Counties Selected | Sheridan County, Nebraska and Marion County, Georgia
Selecting Tribal Areas. To identify the two tribal areas, the PRAC applied a random number
generator to a list of census tracts using the Federal Housing Finance Agency’s 2020 Indian Areas
File, which—as noted above—provides additional information about census tracts in Metropolitan
Statistical Areas and non-metropolitan areas. Use of this data allowed the PRAC to distinguish
between tribal areas that were part of a Metropolitan Statistical Area and those that were not.
The PRAC then used geographic correspondence files to link the selected Indian Area census
tracts to their geographic locations, and then to the tribe and tribal area (reservation). The Census
Bureau recognizes federal reservations as territory over which American Indian tribes have primary
governmental authority. In addition, for the purpose of this study, the tribe had to be a federally,
recognized tribe, and the tribal reservation area needed to have one, contiguous boundary instead
of reservation lands that spread across two or more areas.
• Tribal Areas Selected | White Earth Nation in Minnesota and Jicarilla Apache Nation
Reservation in New Mexico

Data Sources
• USAspending.gov
• U.S. Census Bureau and the American Community Survey
• Federal Housing Finance Agency Underserved and Rural Areas Files
• Centers for Disease Control and Prevention (CDC) County COVID-19 Statistics

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Appendix C: PRAC Scope and Methodology

• U.S. Census American Community Survey
• The Department of Housing and Urban Development’s HUD-U.S. Postal Service ZIP Code
Crosswalk Files
• U.S. Postal Service ZIP Code Look Up Tool
See additional data sources identified in Appendices D through M.
Data Analysis and Collection. As discussed in the following appendices, each OIG identified the
pandemic relief and response programs administered by their respective agency and the data
sources and methodology used to collect and analyze the data within the context of the objective of
the study. The PRAC also collected data from USAspending.gov for all pandemic relief and response
programming provided to the six communities. To do so, the PRAC pulled down all available data
for any action (i.e., contract, grant, loan, direct payment, or any other form of federal assistance
displayed on the website) associated with a federal pandemic relief and response program that
occurred between January 1, 2020 and September 30, 2021 for any prime recipient or subrecipient
with a place of performance and/or a physical address within the identified ZIP Codes.

Data Limitations
While federal funding data, generally, includes the ZIP Codes of prime recipients, federal agencies
do not always require the collection of, or publicly provide, additional geographic information such
as a recipient’s county or city. Also, some locations (e.g., counties) cross more than one ZIP Code,
which creates additional challenges when identifying, for example, the total amount of awards
that split across multiple locations. When federal agencies only collected certain data by ZIP Code
(i.e., without a corresponding address or city), we applied a ZIP Code approximation based on a
percentage of population to estimate the funding and number of recipients for the selected six local
communities.

Use of Computer Processed-Data
The PRAC relied on public datasets, including those made available by Census, the Federal Housing
Finance Agency, the CDC, and others, and did not independently validate their accuracy. Also, the
PRAC relied on geospatial correspondence information to select the locations, and member OIGs
used computer-processed data, and sometimes geospatial information, to obtain federal, state, and
local recipient and subrecipient award and spending data. The PRAC did not validate the accuracy
of the underlying data provided from the geospatial tools or the data sources used to obtain the
award and spending data. Some OIGs did perform some data reliability testing, such as comparing
obligation data to grant information.

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Appendix C: PRAC Scope and Methodology

Standards
Each OIG conducted this study in accordance with its own processes and standards to ensure that
its contributions to this report met quality standards issued in accordance with the Government
Accountability Office, the Council of the Inspectors General on Integrity and Efficiency (CIGIE), or
internal OIG guidance. These include the generally accepted government auditing standards, the
Quality Standards for Inspection and Evaluation, and for two OIGs, their internal quality assurance
standards. All of these standards require that the PRAC plan and perform this study to obtain
sufficient and appropriate evidence to provide a reasonable basis for the insights and conclusions
based on the objective for Phase 1 of our study. This work was completed between October 2021
and October 2022, and all work completed by the PRAC complies with the CIGIE’s Quality Standards
for Inspection and Evaluation.
All scope and methodology sections for how the OIGs conducted their work can be found in
Appendix D through Appendix M.

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APPENDIX D:
Department of Agriculture OIG Scope
and Methodology
SCOPE | The USDA OIG analysis focused on USDA federal pandemic funding and programming
provided to 6 geographic locations1 for the time period of March 27, 2020, to September 30, 2021,
through 11 USDA programs:
1.

Supplemental Nutrition Assistance Program (SNAP) emergency allotments,

2.

SNAP pandemic electronic benefit transfer (P-EBT),

3.

SNAP temporary 15 percent benefit increase,

4.

Food Distribution Program on Indian Reservations,

5.

Coronavirus Food Assistance Program 1,

6.

Coronavirus Food Assistance Program 2,

7.

Pandemic Assistance for Timber Harvesters and Haulers,

8.

Farmers to Families Food Box Program,

9.

Pandemic Cover Crop Program,

10. Multi-Family Housing Rental Assistance Program for overburdened tenants (paying more
than 30 percent of income), and
11. Multi-Family Housing Rental Assistance Program for overburdened elderly tenants (paying
more than 30 percent of income).2
Data Sources | USDA OIG obtained data from multiple sources for analysis.
For the Food and Nutrition Service’s SNAP, USDA OIG received data from the state agencies who
locally administer the program for the six locations as shown in the following list.
1.

1
2

Springfield, Massachusetts. The Massachusetts Department of Transitional Assistance
provided summary data by ZIP Code from the benefit issuance tables within its Benefit
Eligibility and Control Online Network database.

Springfield, Massachusetts; Coeur d’Alene, Idaho; Marion County, Georgia; Sheridan County, Nebraska; White Earth Nation Reservation in
Minnesota; and Jicarilla Apache Nation Reservation in New Mexico.
This is not a comprehensive list of the USDA COVID-19 funding provided to the six locations. There were additional USDA programs through
which COVID-19 funding was provided, however the responsible agencies were unable to provide data specific to the locations.

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Appendix D: Department of Agriculture OIG Scope and Methodology

2.

Coeur D’Alene, Idaho. The Idaho Department of Health and Welfare provided summary
data by ZIP Code. The data for the SNAP emergency allotments and temporary 15 percent
benefit increase came from the Idaho Benefits Eligibility System; the data for P-EBT came
from a file established in a separate, secure database maintained by the Idaho Department
of Health and Welfare.

3.

Marion County, Georgia. The Georgia Department of Human Services, Division of Family
& Children Services, provided summary data by ZIP Code for P-EBT and monthly summary
data by ZIP Code for emergency allotments and temporary 15 percent benefit increase,
from the Georgia Gateway, which is the state’s integrated eligibility system.

4.

Sheridan County, Nebraska. The Nebraska Department of Health and Human Services
provided county summary and monthly data for the SNAP emergency allotments and
temporary 15 percent benefit increase. It also provided summary P-EBT data by ZIP Code.
For the SNAP emergency allotments and SNAP temporary 15 percent benefit increase, the
Nebraska Department of Health and Human Services used the Nebraska Family Online
Client User System to generate reports in BI Portal. The reports allowed the Nebraska
Department of Health and Human Services to break down SNAP issuances by county.
For P-EBT, the Nebraska Department of Health and Human Services partnered with the
Nebraska Department of Education. The school districts in Sheridan County reported their
student eligibility to the Nebraska Department of Education. The Nebraska Department of
Education submitted the data to the Nebraska Department of Health and Human Services,
who compiled the data into Excel documents to filter by county and issuances.

5.

White Earth Nation Reservation in Minnesota. The Minnesota Department of Human
Services provided summary data by ZIP Code.
Data for the SNAP emergency allotments and SNAP temporary 15 percent benefit increase
are from the MAXISviews in the Minnesota Department of Human Services data warehouse.
The MAXIS source system determines eligibility and sends transaction data to the state’s
electronic benefits transfer vendor. Calculations for SNAP emergency allotments were done
in the data warehouse.
P-EBT is managed outside the MAXIS system, and those data are stored in a separate
model on the Minnesota Department of Human Services data warehouse. Data originated
from multiple sources—Minnesota Department of Education administrative data, data
collected through an online portal developed for the administration of P-EBT, and data from
an online application developed with Code for America.

6.

Jicarilla Apache Nation Reservation in New Mexico. The New Mexico Human Services
Department, Income Support Division, provided summary data by ZIP Code from the
Automated System Program and Eligibility Network—a system utilized by New Mexico
eligibility workers and other staff to determine eligibility for multiple public assistance

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Appendix D: Department of Agriculture OIG Scope and Methodology

programs administered by the department. The data were requested via an ad hoc report
request to the system vendor Deloitte. The vendor worked with a state subject matter expert
to ensure accuracy of the request.
For the remaining programs, USDA OIG obtained data from the USDA sources shown in the
following table.
Table 1: USDA Data Sources
Program

Data Source

Food Distribution Program on
Indian Reservations

The Food and Nutrition Service provided summary data by ZIP Code from the
Financial Management Modernization Initiative, which is USDA’s corporate
financial system.

Coronavirus Food Assistance
Programs

The Farm Service Agency provided summary data by ZIP Code from its
Financial Web Application Data Mart.

Pandemic Assistance for Timber
Harvesters and Haulers

The Farm Service Agency provided summary data by ZIP Code from the
Financial Web Application Data Mart.

Farmers to Families Food Box
Program

The Agricultural Marketing Service provided detailed data from its Web-Based
Supply Chain Management system.

Pandemic Cover Crop Program

The Risk Management Agency provided summary data by ZIP Code from its
Reinsurance Accounting System.

Multi-Family Housing Rental
Assistance Programs

The Rural Housing Service provided summary data by ZIP Code from its MultiFamily Information System.

Methodology | The responsible federal or state agency provided summary program data in
response to a USDA OIG data call. These data generally consisted of total amounts of funds,
and total numbers of recipients, by recipient ZIP Codes associated with the selected geographic
locations. Where ZIP Code-level data were not limited to the boundaries of the locations, USDA OIG
multiplied the agency-reported amount and number of recipients by the applicable PRAC-provided
“percentage of population in area of interest”3 to estimate the funding and number of recipients for
the selected geographic location within each ZIP Code. USDA OIG summarized the ZIP Code-level
data by location.
The exceptions to this methodology were the Farmers to Families Food Box Program, and the SNAP
emergency allotments and temporary 15 percent benefit increase in Marion County, Georgia, and in
Sheridan County, Nebraska.
For the Farmers to Families Food Box Program, the Agricultural Marketing Service provided detailed
3

The percentage of the ZIP Code population that is contained within the area of interest/selected geographic location.

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Appendix D: Department of Agriculture OIG Scope and Methodology

data for the program, including the cities, states, and ZIP Codes to which the food boxes were
shipped, and the monetary values and quantities (numbers) of the delivered food boxes. USDA
OIG summarized the values and quantities of the delivered food boxes by ZIP Code. Where ZIP
Code-level data were not limited to the boundaries of the locations, USDA OIG multiplied the total
values and quantities by the applicable “percentage of population in area of interest.” USDA OIG
summarized the ZIP Code-level data by location.
For the SNAP emergency allotments and temporary 15 percent benefit increase in Marion County,
Georgia, and in Sheridan County, Nebraska, the state agencies provided numbers of recipients per
month, by recipient ZIP Codes associated with the selected geographic locations, as applicable. A
recipient may have participated in a program multiple months. For each ZIP Code, as applicable,
USDA OIG used the highest monthly number of recipients to ensure only unique recipients were
counted for a program. Where ZIP Code-level data were not limited to the boundaries of the
locations, USDA OIG multiplied the agency-reported amount and number of recipients by the
applicable “percentage of population in area of interest” to estimate the funding and number of
recipients for the selected geographic location within each ZIP Code. USDA OIG summarized the ZIP
Code-level data by location.
Location | Geographic location for the Farmers to Families Food Box Program was defined by the
ZIP Code to which the food boxes were shipped. For all other programs, geographic location was
defined by the recipient address—generally the ZIP Code—identified by the federal or state agency.

Data Limitations
For each of the following programs/locations, the reporting federal or state agency provided ZIP
Code-level data that were not limited to the geographic boundaries of the selected locations. USDA
OIG estimated the funding amounts and numbers of recipients4 for these programs/locations,
based on the applicable “percentages of population in area of interest” for the ZIP Codes:
Table 2: USDA Programs with Estimated Funding Totals, by Location.
Program

Location

SNAP

Marion County, Georgia
White Earth Nation Reservation in Minnesota
Jicarilla Apache Nation Reservation in New Mexico

Coronavirus Food Assistance Programs 1 and 2

Sheridan County, Nebraska
Marion County, Georgia
White Earth Nation Reservation in Minnesota
Jicarilla Apache Nation Reservation in New Mexico

4

For the Farmers to Families Food Box Program, USDA OIG estimated the values and quantities of the delivered food boxes.

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Appendix D: Department of Agriculture OIG Scope and Methodology

Program

Location

Pandemic Assistance for Timber Harvesters and
Haulers

White Earth Nation Reservation in Minnesota

Farmers to Families Food Box Program

Coeur d’Alene, Idaho
Sheridan County, Nebraska
Marion County, Georgia
White Earth Nation Reservation in Minnesota
Jicarilla Apache Nation Reservation in New Mexico

Pandemic Cover Crop Program

Sheridan County, Nebraska
White Earth Nation Reservation in Minnesota

For the Farmers to Families Food Box Program, the non-profits to whom food boxes were delivered
were responsible only for timely distribution of food, and were not required to record any recipient
data. With unavailable recipient data, the values, and numbers of, food boxes presented for each
location in this data brief are based upon the ZIP Codes for the non-profits to whom food boxes
were delivered for distribution.
For the SNAP emergency allotments and temporary 15 percent benefit increase programs in
Sheridan County, Nebraska, the state agency does not have data by ZIP Code or county. For these
programs, the agency estimated funding amounts based on Sheridan County’s percentage of total
SNAP issuances in Nebraska for the applicable timeframe.
For the SNAP emergency allotments and temporary 15 percent benefit increase programs in Marion
County, Georgia, and in Sheridan County, Nebraska, the state agencies had monthly—but not total—
counts of unique recipients for each program. To avoid reporting duplicate recipients in the data
brief, USDA OIG based each program’s number of recipients upon the highest number of unique
recipients in a month for the program.
For P-EBT in Coeur d’Alene, Idaho, the state agency reported it estimated the number of individuals
who received P-EBT, because data collected under Child Nutrition Programs for P-EBT benefits do
not include social security numbers.5
For P-EBT in White Earth Nation Reservation in Minnesota, the state agency reported the number of
P-EBT recipients it provided may include duplicates. According to the agency, its P-EBT data cannot
be unduplicated from the 2019-2020 school year to the 2020-2021 school year, because data
were collected differently and there is no common unique identifier in the data sets.

5

The Idaho Department of Health and Welfare used the actual (SNAP) household size (number of individuals) where it could identify a student
who received both P-EBT and SNAP. For all others, the agency applied a household size of 3.3 individuals, which is the agency’s average SNAP
household size for the scope of this data brief.

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Appendix D: Department of Agriculture OIG Scope and Methodology

Standards
USDA OIG applied the established USDA OIG Office of Analytics and Innovation quality assurance
standards to ensure the information presented in this product is adequately supported.

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APPENDIX E:
Department of Education OIG Scope
and Methodology
SCOPE | Department of Education (ED) pandemic relief recipient funding data as of
September 30, 2021, from the Education Stabilization Fund, including the Elementary and
Secondary School Emergency Relief Fund (ESSER), Governor’s Emergency Education Relief
Fund (GEER), Higher Education Emergency Relief Fund (HEERF), and other grant programs.
Data Sources | Because most ED pandemic relief grants were distributed through pass through
arrangements—that is, funds were awarded to prime recipients who then subawarded funds to
subrecipients—ED OIG determined that the most reliable and readily available data on funding
awarded to and spent by recipients in the six selected geographic areas would be maintained at the
prime recipient level. This included, primarily, Governors’ offices (recipients of GEER and Emergency
Assistance to Non-Public Schools grants); State education agencies (SEA); recipients of ESSER,
ARP-Homeless Children and Youth (ARP-HCY), and ARP-Individuals with Disabilities Education
Act (ARP-IDEA) Supplemental grants); and institutions of higher education (recipients of HEERF
grants)—all of which maintain their own systems for tracking federal grant funds. ED OIG obtained
prime recipient-reported data on pandemic relief funding awarded to and spent by entities that
were within (or had subrecipients within) the selected geographic areas.
Methodology | ED OIG collected the pandemic relief funding data included in our PRAC Phase 1
reporting templates using formal information requests that were distributed to prime recipients
of ED pandemic relief programs in selected geographic areas or that made subawards to entities
within those areas. Due to the intended use of the data for informational reporting purposes and
the aggregated level of data as reported by selected geographic area, ED OIG performed limited
verification procedures consisting of general completeness and reasonableness checks against
corroborating data sources. Specifically, ED OIG obtained documents such as award notifications,
expenditure reports, and other reports required by the State or federal governments (such as
recipients’ prior pandemic relief reporting on uses of funds) to help facilitate our review. ED OIG
then compared the recipient-reported award, obligation, and expenditure amounts to supporting
documentation where available. ED OIG did not perform detailed testing of individual transactions
necessary to provide higher levels of assurance that the data reported by recipients were reliable
for purposes beyond the scope of our data collection in support of the PRAC’s informational report.

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Appendix E: Department of Education OIG Scope and Methodology

Data Limitations
Because data included in our PRAC Phase 1 reporting templates were provided by third parties
(recipient-reported), ED OIG discloses that it does not have full control over the reliability of the
reported data and unidentified data quality issues may exist in the underlying data provided by
these entities. ED OIG did not perform procedures to validate the reliability of the reported data to
a level necessary to provide reasonable assurance that the data are reliable for decision-making
purposes.
ESSER Data Disclosures
• Except for Marion County, Georgia, for the Total Obligated, we consider the amount that
the SEA awarded to subrecipients as the amount obligated. For Marion County, Georgia,
we consider the allotment amounts as the Total Obligated because the allotment amounts
represent funds available for draw down.
• For the Total Received and Total Spent, we consider the amount that the SEA disbursed to
subrecipients as the amount received and spent.
ARP-HCY Data Disclosures
• For the Total Obligated, we consider the amount that the SEA awarded to subrecipients as the
amount obligated.
• For the Total Received and Total Spent, we consider the amount that the SEA disbursed to
subrecipients as the amount received and spent.
ARP-IDEA Supplemental Data Disclosures
• For the Total Obligated, we consider the amount that the SEA awarded to subrecipients as the
amount obligated.
• For the Total Received and Total Spent, we consider the amount that the SEA disbursed to
subrecipients as the amount received and spent.
• For Coeur d’Alene, Idaho, the Total Awarded and Total Obligated included only the amount
for ARP-IDEA Part B (Grants to States and Preschool Grants) and not the amount for ARPIDEA Part C (Grants for Infants and Families). For the Total Received and Total Spent, the
amounts for both ARP-IDEA Part B and Part C were included. This is because ARP-IDEA Part C
was administered by the Idaho Department of Health and Welfare, which did not have set
allocation amounts for its regional offices but, rather, made payments for expenses for its
regional offices.

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Appendix E: Department of Education OIG Scope and Methodology

GEER Data Disclosures
• For Sheridan County, Nebraska, GEER funds were not awarded directly to entities residing in
the County. Nebraska awarded the funds to a contractor who coordinated the purchase of
electronic devices for schools throughout the State. Two schools in Sheridan County received
electronic devices through the contractor. In addition, four individuals residing in Sheridan
County and participating in Nebraska’s home school program received electronic devices
through the contractor. We consider the cost of the electronic devices as amounts received
and spent.
• For Marion County, Georgia, GEER funds were not awarded directly to entities residing in the
County. Georgia awarded the funds to the Georgia Department of Education, which used the
funds to increase bandwidth and provide Wi-Fi extenders to schools across the State. Marion
County received an increase in bandwidth and two Wi-Fi extenders. We consider the cost of
the increased bandwidth and the Wi-Fi extenders as amounts received and spent.
HEERF Data Disclosures
• Two institutions of higher education included in this study had campuses within the selected
geographic areas but received combined HEERF awards at their main campuses outside of
the geographic areas. To exclude the HEERF funding amounts awarded and spent outside
of the selected geographic areas from the combined awards, we estimated and reported
proportionate HEERF awarded, obligated, and received amounts for the two institutions based
on the percentage of the total expenditure amounts of the combined awards that benefited
the campuses within the subject geographic areas as of September 30, 2021.
• HEERF Student Aid grants under assistance listing number 84.425E are covered under the
tables titled Funding Provided to State/Local/County/Tribal Government/Public Institutions
of Higher Education, Funding Provided to NGO/non-profit organizations (including nonprofit Institutions of Higher Education) to Perform Work on Behalf of the Govt, and Funding
Provided to Individuals. We were not able to identify all individual student aid payments
from the HEERF Institutional grants (grants directed to institutions for their use rather than
required passthrough grants from institutions to students), so the tables identifying funds
provided to individuals excludes student aid payments made from grants under assistance
listing numbers 84.425F, 84.425L, 84.425K, 84.425M, and 84.425S. This presentation is
consistent with PRAC’s guidance to include the data in multiple tables, where applicable.
• The data inputs comprising the HEERF Student Aid grant “Total Number of Recipients” were
determined by the methodologies applied at individual institutions in preparation of the HEERF
Student Aid quarterly reports. We did not perform additional verification procedures to assess
the reliability of these student counts because no other source of the data was available other
than records maintained by the individual institutions. While ED OIG determined that the
total recipient counts reported by geographic location are generally reliable for informational
reporting purposes, we disclose that differing methodologies could have been applied at

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Appendix E: Department of Education OIG Scope and Methodology

individual institutions in the recognition of recipient counts that comprise the totals. As a
result, unidentified data reliability issues could be present in the data supporting the “Total
Number of Recipients” figures. As stated in the Methodology section above, we did not obtain
supporting documentation from institutions or perform testing of individual transactions
to assess the reliability of the data received because study leadership determined during
planning that those steps were beyond the scope of our data collection.
Data Quality | ED OIG determined that the data provided by recipients, and in some cases
subrecipients, are sufficiently reliable for the informational purposes of this study.

Standards
ED OIG conducted this study in accordance with the Quality Standards for Inspection and
Evaluation issued by CIGIE.

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APPENDIX F:
Department of Health and Human
Services OIG Scope and Methodology
SCOPE | The Department of Health and Human Services OIG (HHS OIG) identified the purpose
and use of HHS pandemic response spending in six select geographic areas: (1) Springfield, MA;
(2) Coeur d’Alene, ID; (3) Sheridan County, NE; (4) Marion County, GA; (5) White Earth Nation
Reservation in Minnesota; and (6) Jicarilla Apache Nation Reservation in New Mexico. HHS
OIG analyzed spending on 17 different programs through 6 different HHS Operating Divisions
(OpDivs). See Exhibit 1 for a complete list of OpDivs, programs, and data sources.
HHS OIG defined pandemic response spending as programs and awards funded through the
six COVID-19 appropriations: (1) the Coronavirus Preparedness and Response Supplemental
Appropriations Act; (2) the Families First Coronavirus Response Act; (3) the Coronavirus Aid, Relief,
and Economic Security Act; (4) the Paycheck Protection Program and Health Care Enhancement
Act; (5) the Consolidated Appropriations Act, 2021; and (6) the American Rescue Plan (ARP) Act.
Data Sources | HHS OIG analyzed data collected from the Tracking Accountability in Government
Grants System (TAGGS) and by OpDivs. TAGGS is a database of grants awarded by HHS OpDivs and
staff divisions that tracks obligated grant funds at the transaction level. HHS OIG used TAGGS data
to summarize awards made to recipients through 13 HHS programs, identified at the assistance
listing level. Grant award information was limited to awards made using funding from the six
COVID-19 appropriations between March 20, 2020, and June 30, 2021, and was last extracted
on April 4, 2022. Grant awards were only included in the data if HHS made the award directly to
a grant recipient located within the study boundaries. Grant award data were aggregated at the
assistance listing level.
HHS OIG also analyzed Provider Relief Fund (PRF) and COVID-19 Uninsured Program claims data
from the Health Resources and Services Administration (HRSA). HHS OIG only included PRF
payments received directly by recipients within the study boundaries between March 27, 2020, and
September 30, 2021. The PRF data were current as of November 5, 2021. OIG also used PRF data
to identify payments made through the Rural Health Clinic COVID-19 Testing (RHCCT) Program and
the Rural Health Clinic COVID-19 Testing and Mitigation (RHCCTM) Program for the same period.
HHS OIG limited uninsured claim information to claims reimbursed directly to participants located
within the study boundaries and with end dates of service between March 27, 2020, and June 30,
2021. The COVID-19 Uninsured Program claims data were current as of September 23, 2021. See
Exhibit 1 for a list of data sources per program analyzed.

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Appendix F: Department of Health and Human Services OIG Scope and Methodology

Table 1: HHS OpDivs, Assistance Listings, and Data Sources
HHS OpDiv

Assistance Listings

Data
Source

Administration for Children and Families

Child Care and Development Block Grant

TAGGS

Administration for Children and Families

Family Violence Prevention and Services Program,
Domestic Violence Shelter and Supportive Services

TAGGS

Administration for Children and Families

Head Start Programs

TAGGS

Administration for Children and Families

Low Income Home Energy Assistance Program

TAGGS

Administration for Children and Families

Stephanie Tubbs Jones Child Welfare Services Program

TAGGS

Administration for Children and Families

Transitional Living Program

TAGGS

Administration for Community Living

National Family Caregiver Support Program, Title VI,
Part C Grants to Indian Tribes and Native Hawaiians

TAGGS

Administration for Community Living

Special Programs for the Aging, Title VI, Part A Grants to
Indian Tribes, and Part B Grants to Native Hawaiians

TAGGS

Centers for Disease Control and
Prevention (CDC)

Activities to Support State, Tribal, Local, and Territorial
Health Department Response to Public Health or
Healthcare Crises

TAGGS

Health Resources and Services
Administration

Health Center Program

TAGGS

Health Resources and Services
Administration

Provider Relief Fund

HRSA
Program
Data

Health Resources and Services
Administration

Rural Health Clinic COVID-19 Testing Program

HRSA
Program
Data

Health Resources and Services
Administration

Rural Health Clinic COVID-19 Testing and Mitigation
Program

HRSA
Program
Data

Health Resources and Services
Administration

COVID-19 Uninsured Program

HRSA
Program
Data

Indian Health Service

Indian Self-Determination Contracts

TAGGS

Substance Abuse and Mental Health
Services Administration

Section 223 Demonstration Programs to Improve
Community Mental Health Services

TAGGS

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Appendix F: Department of Health and Human Services OIG Scope and Methodology

HHS OpDiv

Assistance Listings

Data
Source

Substance Abuse and Mental Health
Services Administration

Substance Abuse and Mental Health Services Projects of
Regional and National Significance

TAGGS

Methodology | HHS OIG collected relevant summary data for each HHS program in each of the
geographic areas the PRAC identified using ZIP Codes. Using this information, HHS OIG identified
the total amounts awarded, received, and where possible kept for each program at each location.
Grants and Cooperative Agreements. For each study location, HHS OIG used TAGGs data to
generate a list of which assistance listings provided funding directly to recipients within location
boundaries, and the total award amounts for each program. HHS OIG used COVID-19 and
appropriation-specific filters in TAGGS to differentiate awards made using COVID-19 funding from
awards funded through different appropriations.
PRF, RHCCT, and RHCCTM. HHS OIG generated PRF, RHCCT, and RHCCTM summary data using
three files (electronic payment records, check-issued payment records, and an attestation file)
received from HRSA. PRF data is publicly available; HHS OIG used HRSA’s internal data because
it includes provider ZIP Codes, which allowed for more detailed analysis. HHS OIG limited the data
to direct recipients and respective funding waves under which funds were received via check or
electronic transactions during the defined time frame. The attestation file was used to further
limit the recipients to those with ZIP Codes within the boundaries of each study location, and to
determine and summarize payment amounts that were issued and kept at each location.
COVID-19 Uninsured Program. HHS OIG receives uninsured claim data from HRSA. COVID-19
Uninsured Program data is also publicly available; HHS OIG used HRSA’s internal data because
it includes provider ZIP Codes, which allowed for more detailed analysis. HHS OIG summarized
the data for each location by type of claim reimbursement (testing, treatment, and vaccine
administration).

Data Limitations
HHS OIG limited its analysis to spending on programs funded by supplemental COVID-19
appropriations. We did not analyze other HHS spending on COVID-19-related activities, including
other reimbursements for COVID-19 testing or treatment. Furthermore, for the programs that were
included in our analysis, available data varied by location and not all programs were funded in
each area.
Grant and Cooperative Agreements. Recipients within the study boundaries may have received
additional HHS COVID-19 funding indirectly from other HHS recipients, such as State agencies.
Indirect funding is not included in this analysis. Similarly, any HHS COVID-19 funding recipients

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Appendix F: Department of Health and Human Services OIG Scope and Methodology

who operate service locations within the study boundaries but whose primary recipient address
was outside those boundaries were not included in this analysis. Additionally, although HHS OIG
identified the total amount awarded and obligated to each location under each assistance listing,
HHS OIG did not identify total amounts received or expended.
PRF, RHCCT, and RHCCTM. Provider Relief Fund, RHCCT, and RHCCTM payments are made based
on Tax Identification Numbers (TIN). Multiple providers can sometimes have the same TIN or, in
some instances, one provider could be associated with more than one TIN. For this reason, PRF
data may not always be reported at the provider level. Furthermore, these data include only a TIN’s
city, State, and ZIP Code but no location address. A TIN’s location in the data may not necessarily be
the recipient’s practice location. HHS OIG’s analysis was based on a TIN’s location and, therefore,
may include recipients whose practice location was not within a location’s boundaries. Similarly,
because of data limitations, HHS OIG could not identify any cases in which providers within the
six geographic areas received payments indirectly such as, for example, PRF payments that were
targeted to ownership organizations and passed on to facilities.
COVID-19 Uninsured Program. HHS OIG also identified providers who received COVID-19 Uninsured
Program claims reimbursements using billing TIN information, which may be based on addresses
other than the provider’s practice location.
Centers for Medicare & Medicaid Services. Analysis for this study does not include spending for
programs administered by the CMS, which account for a large portion of HHS expenditures and
include claims for costs related to COVID-19 such as testing. Two CMS programs were funded
through supplemental COVID-19 appropriations but were excluded from our analysis:
1.

The COVID-19 Accelerated and Advance Payment Program. The COVID-19 Accelerated and
Advance Payment program began on March 28, 2020, and was suspended on April 26,
2020. HHS OIG did not include the COVID-19 Accelerated and Advance Payment program in
our analysis because the program was in operation for only a small fraction of this study’s
evaluation timeframe.

2.

The Inpatient Prospective Payment System. The CMS increased diagnosis-related group
weighting factors for the Inpatient Prospective Payment System claims by 20 percent for
individuals diagnosed with COVID-19 during the Public Health Emergency, as determined
by claims codes and documentation of positive test results. HHS OIG did not include
expenditures resulting from the 20 percent increases in our analysis because we
determined that individual medical claims were outside the scope of this study.

Standards
HHS OIG conducted this study in accordance with the Quality Standards for Inspection and
Evaluation issued by CIGIE.

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APPENDIX G:
Department of Homeland Security
OIG Scope and Methodology
SCOPE | The Federal Emergency Management Agency (FEMA) is the primary manager of
COVID-19 pandemic-related funds appropriated to the Department of Homeland Security (DHS).
FEMA provides recovery assistance to affected individuals, states, territories, and tribes after
presidentially declared disasters through contracts and various grant programs, including Individual
Assistance, Public Assistance, and Hazard Mitigation Grants. DHS OIG reviewed pandemic
assistance and contracts for Massachusetts (DR-4496-MA), Idaho (DR-4534-ID), Nebraska (DR4521-NE), Georgia (DR-4501-GA), Minnesota (DR-4531-MN), and New Mexico (DR-4529-NM) and
the localities of Springfield, MA; Coeur D’Alene, ID; Sheridan, NE; Marion County, GA; White Earth
Nation Reservation in Minnesota; and Jicarilla Apache Nation Reservation in New Mexico.

Individual Assistance Program – Other Needs Assistance
FEMA’s Individual Assistance program provides recovery assistance to support individual survivors.
Within the Individual Assistance program, FEMA provides financial assistance directly to survivors
through the Individuals and Households Program. The Other Needs Assistance provision of the
Individuals and Households Program provides funds for disaster-caused expenses and serious
needs not covered by insurance or other sources, such as Funeral Assistance.
COVID-19 Funeral Assistance. FEMA’s COVID-19 Funeral Assistance seeks to reimburse eligible
applicants for expenses for an individual whose death occurred in the United States, including
the U.S. territories or the District of Columbia, and may have been caused by, or was likely the
result of, COVID-19 after January 20, 2020. FEMA’s reimbursement for funeral expenses was
limited to $9,000 per deceased individual and $35,500 per application. DHS OIG included Funeral
Assistance for program applications FEMA received and paid from January 20, 2020 through
February 23, 2022.
Lost Wages Assistance. The Lost Wages Assistance sought to ease the economic burden for
those struggling with lost wages due to the COVID-19 pandemic through supplementary financial
assistance provided to states to distribute to affected individuals. DHS OIG included FEMA’s lost
wage assistance data for the six states and four geographic locations in their review between
January 1, 2020 and October 25, 2021.6

6

The Lost Wages Assistance funding values were provided by DOL OIG as part of a broader data disclosure process used to obtain data about
the other pandemic unemployment insurance-related programs.

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Appendix G: Department of Homeland Security OIG Scope and Methodology

Public Assistance Program
The Public Assistance program seeks to provide federal reimbursement of state, local, territorial,
and tribal government response costs resulting from emergency protective measures, and the
restoration of disaster-damaged, publicly owned facilities.
Public Assistance Emergency Protective Measures, (Category B). For the COVID-19 declarations,
the President authorized reimbursement limited to Category B services. These services include, but
are not limited to, medical care and transportation; supplies and commodities (personal protective
equipment); emergency access; mass mortuary services; and dissemination of public information
providing guidance about health and safety hazards. DHS OIG included data for the six states and
six geographic locations selected for this review. The FEMA Category B funding data applicable
to the select ZIP Codes for the COVID-19 presidentially declared disasters are for costs claimed
between January 20, 2020 and February 23, 2022.

Other Funding Initiatives
Hazard Mitigation Grant Program. The Hazard Mitigation Grant Program provides federal
reimbursement to state agencies to reduce future disaster damages. On August 5, 2021, FEMA
announced that every state, tribe, and territory that received a major disaster declaration in
response to the pandemic would be eligible to receive 4 percent of those disaster costs, totaling
almost $3.5 billion in Hazard Mitigation grants. As of February 25, 2022, FEMA had not awarded
any Hazard Mitigation grants and the application period was still open.
Emergency Management Performance Grant – Supplemental. The Emergency Management
Performance Grant-Supplemental program provides funds to assist state, local, tribal, and territorial
emergency management agencies with preventing, preparing for, and responding to the COVID-19
public health emergency. DHS OIG included the Emergency Management Performance GrantSupplemental data for all funding FEMA provided to selected six geographic locations and their
corresponding states between January 1, 2020 and September 30, 2021.
Assistance to Firefighters Grant. The Assistance to Firefighters Grant program provides fire
departments, non-affiliated emergency medical services organizations, and State Fire Training
Academies critically needed resources to equip first-responder personnel responding to the
COVID-19 public health emergency and who support community resilience. DHS OIG included
Assistance to Firefighters Grant funding for all six states and the six selected geographic locations
between January 1, 2020 and September 30, 2021.
Emergency Food and Shelter Program. The Emergency Food and Shelter Program supplements
and expands ongoing work of local nonprofit and governmental social service organizations to
provide shelter, food, and supportive services to individuals and families who are experiencing, or at
risk of experiencing, hunger and/or homelessness. Unlike other FEMA grant programs, by statute,
a National Board (chaired by FEMA), serves as the sole eligible recipient and distributes program
funding. The board selects jurisdictions to receive funds using a formula based upon unemployment
statistics from the U.S. Department of Labor, Bureau of Labor Statistics, and poverty statistics from

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Appendix G: Department of Homeland Security OIG Scope and Methodology

the U.S. Bureau of the Census. DHS OIG reviewed the Emergency Food and Shelter Program data
for all six states and geographic locations. However, only Springfield, MA, and Coeur D’Alene, ID
received the Emergency Food and Shelter Program funds during DHS OIG’s review period. DHS OIG
included data for the Emergency Food and Shelter Program grants awarded between January 20,
2020 and September 30, 2021.

Contracts
COVID-19-Related Contracts. DHS OIG included FEMA-issued contracts used for pandemic relief
response and recovery efforts between January 1, 2020 and January 11, 2022 for all six states and
geographic locations in DHS OIG’s review.
Data Sources | FEMA Regions 1, 4, 5, 6, 7, and 10; HQ programs offices; and a non-profit
organization used multiple data systems to provide DHS OIG program and activity data, as listed
below.
• COVID-19 Funeral Assistance: National Emergency Management Information System,
Enterprise Data Warehouse, Integrated Financial Management Information System, and
Financial Information Tool reports
• Lost Wages Assistance: Integrated Financial Management Information System
• Public Assistance: Emergency Management Mission Integrated Environment, Integrated
Financial Management Information System, Grants Manager, and SmartLink
• Hazard Mitigation Assistance: National Emergency Management Information System and
Enterprise Data Warehouse
• Emergency Management Performance Grant – Supplemental: Enterprise Data Warehouse,
Grant Reporting Tool, and Payment and Reporting System
• Assistance to Firefighters Grant: Enterprise Data Warehouse
• Emergency Food and Shelter Program: Non-Profit Organization Data
• COVID-19 Related Contracts: Federal Procurement Data System, Procurement Request
Information System Management, Grant Reporting Tool, Electronic Contract Filing System and
WebEOC

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Appendix G: Department of Homeland Security OIG Scope and Methodology

In many instances, FEMA Regions used multiple systems to determine their respective award
amounts for the same programs leading to timing and other differences in the data.
Additionally, DHS OIG obtained the Lost Wages Assistance data for Springfield, MA and Marion
County, GA from their respective state labor departments through other ongoing OIG audit efforts.
Methodology | DHS OIG used FEMA’s open-source data, information collected by other ongoing
DHS OIG audits, and OIG-accessed information from FEMA systems to determine preliminary
pandemic funding provided to six geographic locations. DHS OIG shared the funding data with
FEMA officials and requested they either confirm the information or provide additional information.
Additionally, DHS OIG validated the funding data against information FEMA provided to ensure it
was sufficiently reliable for the objective of this review. In instances where DHS OIG were unable
to determine the amounts provided to the six geographic areas, DHS OIG included the information
available to the lowest level, typically to the location’s respective state.
Several of FEMA’s systems | Emergency Management Mission Integrated Environment, National
Emergency Management Information System, Enterprise Data Warehouse and Grants Manager —
do not have the capability to generate reports as of a prior date. FEMA funding information obtained
from these systems included data as of the specific dates the reports were generated leading to
timing differences between all data sets.
COVID-19 Funeral Assistance | DHS OIG reviewed FEMA data within COVID-19 Funeral Assistance
applications to identify the award amount and number of applications submitted (either approved,
ineligible, or in process) for funeral assistance from individuals on behalf of decedents in the six
geographic locations. Additionally, DHS OIG determined the number of award recipients and the
amount awarded by state and geographic location.
Lost Wages Assistance. DHS OIG obtained the Lost Wages Assistance data from FEMA for all six
states in the scope of the review. Because FEMA does not maintain data beyond the state level,
DHS OIG obtained the Lost Wages Assistance data collected by other DHS OIG audits from the
states of Massachusetts, Georgia, and Minnesota and determined the Lost Wages Assistance
payments made to Springfield, MA; Marion County, GA; and Jicarilla Apache Nation Reservation in
New Mexico using ZIP Codes provided by the PRAC.
Public Assistance. DHS OIG used FEMA’s Grants Manager and Emergency Management Mission
Integrated Environment Public Assistance data to identify applicants in the six geographic locations using
their respective ZIP Codes to identify federally obligated award amounts. In addition, DHS OIG determined
the award amount for each of the six states from data obtained from multiple FEMA systems.
Hazard Mitigation Grant Program. After reviewing OpenFEMA.gov data and corroborating the
information with FEMA’s Hazard Mitigation Grant Program, DHS OIG determined that, as of
February 25, 2022, none of the six states or selected geographic areas received Hazard Mitigation
assistance, because the application period was still open.

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Appendix G: Department of Homeland Security OIG Scope and Methodology

Emergency Management Performance Grant – Supplemental. DHS OIG requested the Emergency
Management Performance Grant-Supplemental data from FEMA for the six states and geographic
locations to determine the award amount and number of recipients.
Assistance to Firefighters Grant. DHS OIG obtained Assistance to Firefighters Grant data from
FEMA for all six states and geographic locations to determine the award amount and number of
recipients.
Emergency Food and Shelter Program. DHS OIG obtained the Emergency Food and Shelter
Program data from FEMA (including ZIP Code locations for subrecipients) for all six states and
geographic locations to determine the award amount and number of recipients.
COVID-19 Related Contracts. DHS OIG obtained COVID-19 contract data from FEMA for all six
states and geographic locations to determine the number and the value of contracts issued.

Data Limitations
During the data validation process, DHS OIG identified instances where FEMA did not provide
supporting documentation for the information it provided within the time allotted. Many of these
instances were for zero balance amounts. DHS OIG accepted the information because it was
reasonable based on its review of other information provided. Nonetheless, they believe the
information to be sufficiently reliable for purposes of this informative report. Additional data
limitations specific to each program are listed below.
COVID-19 Funeral Assistance. DHS OIG identified the following limitations with this data:
a.

The dataset includes a large proportion of program applications that are in process.
Therefore, the totals provided for the six geographic areas may be understated.

b.

The dataset includes some applications that were assigned to the wrong disaster.
Applications are meant to be processed under the disaster declaration for the state/territory
in which the decedent passed away. DHS OIG identified a few instances where applications
were initiated using the wrong disaster number resulting from miscommunication during
registration over where the deaths occurred.

c.

The dataset does not include unique identifiers (Social Security Numbers) for applicants or
decedents. Therefore, DHS OIG could not identify and remove duplicate entries.

The award amounts listed reflect payments provided for decedents whose deaths occurred in the
six geographic locations, not where the recipient of the funding or the decedent resided. These
limitations reduced DHS OIG’s ability to accurately identify how much funding each of the six
geographic locations received.

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Appendix G: Department of Homeland Security OIG Scope and Methodology

a.

FEMA could not provide the number of award recipients and the amount awarded for two
states and three geographic locations.

b.

FEMA grants awards by application and not by household because it does not require
the funding recipient to reside within the same household as the decedent to be eligible.
Therefore, the funding awarded may not be limited to the six geographic locations.

Lost Wages Assistance. DHS OIG identified the following limitations with this data:
a.

FEMA does not maintain the Lost Wages Assistance data beyond state totals.

b.

The universe and scope of the data are not consistent across all locations because each
state provided the data at a different time and maintained its own record system.

c.

The payment and award amounts do not align because the states are still processing
payments.

d.

DHS OIG could not visually observe state officials extract raw data from the unemployment
insurance information systems.

As a result of these limitations, DHS OIG could not consistently identify the Lost Wages Assistance
funds for all six select geographic locations under review.
Public Assistance. FEMA staff manually enter data into the Grants Manager database for public
assistance project tracking. Therefore, Grants Manager data does not always reflect the most up to
date information. FEMA’s National Emergency Management Information System only tracks public
assistance funding by applicant level, not by ZIP Code.
Assistance to Firefighters Grant. FEMA did not provide supporting documentation within the time
allotted to support the data provided for this program. Therefore, DHS OIG could not validate this
information.
Emergency Management Performance Grant – Supplemental. FEMA maintains the Emergency
Management Performance Grant-Supplemental data at the state level and did not require
Emergency Management Performance Grant-Supplemental subrecipients to report data to FEMA.
Therefore, FEMA could not provide data for the six geographical locations.
Emergency Food and Shelter Program. DHS OIG identified the following limitations with the
Emergency Food and Shelter Program data:
a.

The Emergency Food and Shelter Program data provided by FEMA, from a non-profit
organization, lists ZIP Code locations for the subrecipients. However, the participating
local social service organizations are required to provide services to their entire counties.
Therefore, the funding awarded to the subrecipients may not be limited to the six
geographic locations.

b.

An award does not mean that the subrecipients accepted, received, or spent the funds.

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Appendix G: Department of Homeland Security OIG Scope and Methodology

c.

FEMA did not have subrecipient expenditure information in its system because subrecipient
reports had not yet been received and processed at the time of this review.

COVID-19 Related Contracts. In DHS OIG report, FEMA Did Not Always Accurately Report COVID-19
Contract Actions in the Federal Procurement Data System, DHS OIG 22-07, DHS OIG determined
that FEMA did not always accurately report COVID-19 contract data in the Federal Procurement
Data System, as required.

Standards
The Department of Homeland Security OIG conducted this study in accordance with the Quality
Standards for Inspection and Evaluation issued by CIGIE.

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APPENDIX H:
Department of Housing and Urban
Development OIG Scope and
Methodology
SCOPE | HUD OIG collected the above funding data for all pandemic-related funding sources
(CARES Act and ARP Act) from program inception to September 30, 2021. The data encompasses
funding provided directly from HUD to the recipient entity (State/Local/County/Tribal
Government).
Data Sources | The following table is a summary of all the HUD system data sources used for this
study by program:
Table 1: HUD system data sources
Program Area
Program

Funding
Type

Data Source

Tables

Tenant-Based Rental
Assistance

CARES
and ARP

Financial Data
Mart (A75R
System)

A75R_SUB_141A

Public Housing
Operating Fund

CARES

Office of Native
American
Programs

Native American
Programs

CARES

Financial Data
Mart (A75R
System)

A75_SUB_19A,
A75R_SUB_139B

Office of
Community
Planning and
Development

Housing
Opportunities for
Persons with AIDS

CARES

Grant and draw
data extract
downloads

Community
Development Fund

CARES

Integrated
Disbursement
and Information
System

HOME Investment
Partnerships (HOME)

ARP

Homeless
Assistance Grants

CARES

Office of Public
and Indian
Housing

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A75R_SUB_139B

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Appendix H: Department of Housing and Urban Development OIG Scope and Methodology

Program Area

Program

Funding
Type

Data Source

Tables

Housing ProgramsMultifamily

Project-Based Rental
Assistance

CARES

A75_SUB_19A,
A75R_SUB_139B

Housing for the
Elderly

CARES

Financial Data
Mart (A75R
System)

Housing for Persons
with Disabilities

CARES

Methodology | For data retrieved from the A75R Data Mart System using the A75_SUB_19A and
A75R_SUB_139B data tables, we identified the program codes associated with the specific CARES
Act and ARP Act programs described in the above table to screen for only grants or projects within
the scope of this study. We further isolated the data by identifying the HUD recipients (public
housing agencies, Indian nations, and multifamily housing projects) that received funds in the
designated six locations. We compared this data against USAspending.gov data and reconciled
differences.
For data retrieved from the A75R Data Mart System using the A75R_SUB_141A table, we
identified the program codes in conjunction with the associated line description criteria associated
with the specific CARES Act and ARP Act program described within the scope of this study. We
further isolated the data by identifying the HUD recipients (public housing agencies) with asset
management projects in the designated six locations. We compared this data against
USAspending.gov data and reconciled differences.
For data retrieved from the Integrated Disbursement and Information System, we identified the
grant programs by grant number associated with the specific CARES Act and ARP Act programs
described in the above table to screen for only grants within the scope of this study. We further
isolated the data by identifying the HUD recipients (grantees) that received funds in the designated
six locations. We compared this data against USAspending.gov data and identified no differences.

Data Limitations and Quality
The data we used to complete the tables above represented the data we pulled directly from our
HUD system access. We do not represent anything other than what is described in these tables.
Additionally, the areas indicated as unknown are designated as such due to the nature of allocating
and then delivering the funds to those specific entities. As of December 2021, there was not a
system in place to determine how much those entities (public housing agencies and multifamily
housing projects) spent from local accounts after receiving funds from HUD.

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Appendix H: Department of Housing and Urban Development OIG Scope and Methodology

Standards
HUD OIG conducted this review in accordance with generally accepted government auditing
standards. Those standards require that we plan and perform the review to obtain sufficient,
appropriate evidence to provide a reasonable basis for our findings and conclusions based on our
objective. We believe the evidence obtained provides a reasonable basis for our conclusions based
on our objective.
We determined that internal controls were not relevant to our objective. Our objective was not
to evaluate or provide assurance of HUD’s internal controls. Therefore, we did not assess HUD’s
controls or express an opinion on them.

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APPENDIX I:
Department of the Interior OIG Scope
and Methodology
SCOPE | Data for this study includes all awards and financial assistance issued by the
Department of the Interior with COVID-19 funds within the ZIP Codes identified by the PRAC.
We pulled the data on December 31, 2021, and it includes pandemic-related obligations and
expenditures through September 30, 2021.
We included all awards and financial assistance where the vendor location or place of
performance identified within the Financial Business Management System (FBMS), the
accounting system of record for the Department of the Interior, matched a ZIP Code flagged by
the PRAC.
Data Sources | All data comes from the Financial Business Management System, the accounting
system of record for the Department of the Interior. As described in the methodology, we validated
FBMS records against data within USAspending.gov.
Methodology | We performed the following steps:
1.

Identified all fund codes used by the Department of the Interior to issue pandemic-related
awards and financial assistance

2.

Pulled all awards and financial assistance (including obligations and expenditures)
associated with those funds

3.

Used vendor location and place of performance ZIP Codes within FBMS to limit the
pandemic-related awards and financial assistance to the ZIP Codes identified by the PRAC.
We confirmed that all awards in ZIP Codes flagged by the PRAC for White Earth Nation
Reservation in Minnesota and Jicarilla Apache Nation Reservation in New Mexico were
associated with tribal entities

4.

Pulled transaction detail and summary tables

5.

Compared results with data from USAspending.gov
a. There were slight discrepancies between USAspending.gov and FBMS. We identified
awards in FBMS that did not appear in USAspending.gov and confirmed that the fund
codes were associated with pandemic funding. Everything else was an exact match.

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Appendix I: Department of the Interior OIG Scope and Methodology

Data Limitations
As described above, we pulled data based on the recipient’s location and place of performance.
If spending took place in any of the locations identified by the PRAC but ZIP Codes were not
appropriately recorded, the data would not appear in our analysis. Additionally, we pulled all
contracts, grants, and other financial assistance; if funds were provided to these locations outside
of those vehicles, this report would not capture them.
Data Quality | For data reliability testing, we compared USAspending.gov data against FBMS data
and reconciled differences, requested an independent verification of the results by the Chief of
Budget Administration in the Office of Budget of the Department of the Interior and made changes
where appropriate, and validated Department of Transportation-DOI funding overlaps with DOT OIG.
Additionally, all queries and workpapers used to generate the analysis received a quality assurance
review by another member of the Data Analytics Unit.

Standards
Department of the Interior OIG conducted this study in accordance with the Quality Standards for
Inspection and Evaluation issued by CIGIE.

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APPENDIX J:
Department of Labor OIG Scope and
Methodology
SCOPE | The evaluation covered DOL’s unemployment insurance (UI) response to the COVID-19
pandemic. Specifically, the DOL programs that expanded UI benefits for workers who were
impacted by the pandemic. The programs were generally initiated by the CARES Act on
March 27, 2020, and concluded on September 6, 2021. Our evaluation included any benefits
that claimants received from these programs as reported by the states. These programs were
selected based on federal spending research and program funding amounts.
Data Sources | The DOL OIG team analyzed DOL pandemic-related funding to the designated
geographic areas based upon USAspending.gov data; PandemicOversight.gov data; the Employment
and Training Administration (ETA), Office of Unemployment Insurance public data; state-reported
data; and correspondence with the Employment and Training Administration. Additionally, the DOL
OIG team assessed UI payments to individuals in the designated geographic areas based upon UI
claims data transfers from State Workforce Agencies to the DOL OIG.
Methodology | To answer the objective, the DOL OIG team reviewed the CARES Act, Employment
and Training Administration guidance, Federal Emergency Management Agency (FEMA) guidance,
state agreements, PandemicOversight.gov, and USAspending.gov data. Furthermore, the DOL
OIG analyzed summary data available from the states on UI claims and funding. To determine
the statewide funding amount for the Emergency Unemployment Relief for State and Local
Governmental Entities, Certain Nonprofit Organizations, and Federally-Recognized Indian Tribes
program, Short-Time Compensation grants, and the Temporary Full Federal Funding of the First
Week of Compensable Regular Unemployment provision, the DOL OIG reviewed USAspending.gov
and the Employment and Training Administration’s Office of Unemployment Insurance webpage and
then confirmed with the Employment and Training Administration.

Data Limitations
Data for certain programs was insufficient to determine spending at the local level. Specifically,
states provided the total amount of UI benefits for claimants; however, we could not calculate
the amount paid for Temporary Full Federal Funding of the First Week of Compensable Regular
Unemployment provision. The Short-Time Compensation grant program and the Emergency
Unemployment Relief for State and Local Governmental Entities, Certain Nonprofit Organizations,

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Appendix J: Department of Labor OIG Scope and Methodology

and Federally-Recognized Indian Tribes program are statewide programs and are not directly funded
to any local area or towns. Data on local areas receiving benefits from these did not exist at the
federal level. This limitation is acceptable since these programs represented a fraction of the total
DOL awards.

Standards
The DOL OIG conducted this study in accordance with the Quality Standards for Inspection and
Evaluation issued by CIGIE.

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APPENDIX K:
Department of Transportation OIG
Scope and Methodology
SCOPE | The Department of Transportation (DOT) Office of Inspector General (OIG) sought to
identify the amount of supplemental COVID-19 relief funds DOT’s operating administrations made
available, obligated, and outlayed to recipients in six geographical locations—Coeur d’Alene, ID;
Springfield, MA; Marion County, GA; Sheridan County, NE; Jicarilla Apache Nation Reservation in
New Mexico; and White Earth Nation Reservation in Minnesota—through September 30, 2021.7
When an operating administration indicated a State, as a prime recipient, may have distributed
DOT COVID-19 relief funding to a subrecipient in one of these localities, we sought to identify
those amounts.
Data Sources | We obtained funding information from DOT operating administrations that received
supplemental COVID-19 Relief funding—the Federal Aviation Administration, Federal Highway
Administration, Federal Motor Carrier Safety Administration, Federal Railroad Administration,
Federal Transit Administration, Maritime Administration, and the Office of the Secretary. These data
came from a variety of systems, including the Department-wide financial management system,
Delphi; Oracle Business Intelligence Wide Accounting Network; Fiscal Management Information
Systems; and Transit Award Management System. We also obtained information from the Idaho
Transportation Department, the Georgia Department of Audits and Accounts, and the Nebraska
Department of Transportation.
Data Quality | We determined that the DOT systems are generally reliable based on the results of
annual audits of DOT’s and the Federal Aviation Administration’s consolidated financial statements
and the internal controls of the DOT’s Enterprise Services Center, which includes Delphi. We did not
examine the reliability of the State financial systems. Nevertheless, based on the data reliability
check we performed (see Methodology for details), we determined both the DOT and State data to
be reliable for our purposes.
Methodology | We developed a data collection instrument that listed each operating
administration’s programs that received COVID-19 relief funding based on the CARES Act, CRRSA
Act, and the ARP Act; weekly financial reports from the Department; and information on DOT’s
website. For each program, we asked the operating administrations to list the dollar amount
7

DOT received supplemental COVID-19 relief funding through the CARES Act, CRRSA Act, and ARP Act. A supplemental appropriation is an act
appropriating funds in addition to those already enacted in an annual appropriation act or for items not appropriated in the regular bills for lack
of timely authorizations.

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Appendix K: Department of Transportation OIG Scope and Methodology

made available, obligated, or outlayed to recipients within the six geographical locations through
September 30, 2021. PRAC generated a list of ZIP Codes that we gave operating administrations to
assist with determining which recipients were within our locality scope. To inform a data reliability
assessment, we asked the operating administrations to document their methodology for populating
the amounts and provide supporting documentation, such as grant agreements and financial
reports. We compared the amounts in the documents to the data collection instrument and worked
with the operating administrations to resolve any discrepancies.
In some cases, operating administrations did not have information to determine how much funding
was distributed to a specific locality. This is because some DOT programs provide funding to States,
which then distribute the funding to subrecipients. In these cases, transactions would not be
included in a DOT financial or grant management system. Therefore, we obtained a state-level point
of contact who identified the amounts made available, obligated, or outlayed to subrecipients within
the locality. As with the operating administrations, we asked States to describe their methodology
for populating the amounts and provide supporting documentation in the form of reports or grant
agreements.

Data Limitations
We identified several data limitations. First, as our office does not have direct access to the
Department’s, operating administrations’, or States’ systems, we relied on DOT and State staff
to provide the requested data. We performed checks to verify the accuracy of the data using the
supporting documentation DOT staff also provided, but we cannot ensure the data are complete.
Second, DOT operating administrations track the funding they provide to prime recipients and
direct contractors. DOT operating administrations also rely on those recipients to track how they
further distribute the funds. Without contacting every prime recipient, subrecipient, contractor,
and subcontractor, neither we nor DOT can conclusively determine the total amount that went to
subrecipients in these locations.
Finally, we encountered challenges identifying amounts made available to specific locations
because the Federal Transit Administration and Federal Highway Administration allocate funding for
some programs to urbanized areas. Urbanized areas are not bound by geographic limitations, such
as ZIP Codes, counties, or state lines. For example, the Federal Transit Administration’s Urbanized
Area Formula Program provides funding to the Springfield, MA urbanized area, which includes part
of Connecticut. We have noted this limitation where applicable in the report.

Standards
DOT OIG applied established DOT OIG quality assurance processes to ensure the information
presented in this product is adequately supported.

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APPENDIX L:
Department of the Treasury OIG
Scope and Methodology
SCOPE | The Department of the Treasury (Treasury) Office of Inspector General (OIG) identified
funding from the COVID-19 pandemic recovery programs provided to six geographic locations
selected by the Pandemic Response Accountability Committee (PRAC). The six selected locations
are: (1) Springfield, Massachusetts; (2) Coeur d’Alene, Idaho; (3) Sheridan County, Nebraska;
(4) Marion County, Georgia; (5) White Earth Nation Reservation in Minnesota; and (6) Jicarilla
Apache Nation Reservation in New Mexico. The funding information pertains to programs within
the oversight jurisdiction of Treasury OIG and includes (if available) total amounts awarded by
Treasury, as well as amounts obligated, received, and spent by recipients and subrecipients (as
applicable). Data presented in this brief includes information available as of January 19, 2022, for
the period from the inception of the pandemic program through September 30, 2021 or October
7, 2021, as detailed below. We performed fieldwork from October 2021 through March 2022.
Data Sources | The primary data sources used for the analysis include the following: (1) Treasury
COVID-19 Economic Relief webpage,8 (2) GrantSolutions9 Coronavirus Relief Fund portal managed
by the Treasury OIG, (3) Treasury’s Emergency Rental Assistance portal for recipient reporting,
(4) Treasury Community Development Financial Institutions Fund Searchable Award Database,10
and (5) USAspending.gov for prime awards for Treasury programs.11
Methodology |
Coronavirus Relief Fund. A dataset of the GrantSolutions Coronavirus Relief Fund was queried
using IDEA Analysis Software to identify funding information pertaining to the six selected locations.
The resulting extract includes detailed spending data at both the prime recipient and subrecipient
levels. The extract was manually reviewed to confirm that the recipients were associated with
the six selected locations. Any records that were identified as not pertaining to the six locations
were excluded. The extract was also compared to the Treasury COVID-19 Economic Relief and/or
USAspending.gov webpage, as applicable.
8 See https://home.treasury.gov/policy-issues/coronavirus.
9 A grant management service provider under the U.S. Department of Health and Human Services.
10 See https://www.cdfifund.gov/awards/state-awards.
11 Awards were queried using the advanced search tool at https://www.usaspending.gov/search.

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Appendix L: Department of the Treasury OIG Scope and Methodology

Emergency Rental Assistance Programs. Treasury’s Emergency Rental Assistance portal for
recipient reporting was queried to identify funding information pertaining to the six selected
locations. The resulting data was also compared to the Treasury COVID-19 Economic Relief and/or
USAspending.gov webpage, as applicable.
State and Local Fiscal Recovery Funds. The Treasury COVID-19 Economic Relief webpage was
queried to identify award information pertaining to the six selected locations. For the resulting data,
when applicable, the verification of the amount received was performed by querying
USAspending.gov.
Coronavirus Economic Relief for Transportation Services Program. The Treasury COVID-19
Economic Relief webpage was queried to identify award information pertaining to the six selected
locations. For the resulting data, as applicable, verification of the amount received was performed
by querying USAspending.gov.
Homeowner Assistance Fund. The Treasury COVID-19 Economic Relief webpage was queried to
identify award information pertaining to the six selected locations. Additional information provided
by Treasury was also reviewed. For the resulting data, as applicable, verification of the amount
received was performed by querying USAspending.gov.
Community Development Financial Institutions Rapid Response Program. The Treasury
Community Development Financial Institutions Fund Searchable Award Database was queried
to identify award information pertaining to the six selected locations. For the resulting data, as
applicable, verification of the amount received was performed by querying USAspending.gov.
Payroll Support Programs. The Treasury COVID-19 Economic Relief webpage was queried to
identify award information pertaining to the six selected locations. For the resulting data, as
applicable, the verification of the amount received was performed by querying USAspending.gov.

Data Limitations
The funding information pertains to programs within the oversight jurisdiction of Treasury OIG and
includes (if available) total amounts awarded by Treasury, as well as amounts obligated, received,
and spent by recipients and subrecipients (as applicable). Data presented in this brief includes
information available as of January 19, 2022, for the period from the inception of the pandemic
program through September 30, 2021, or October 7, 2021, as detailed below. If a subrecipient
disburses funds to other recipients, Treasury OIG would not have access to this level of detail
because subrecipients are not required to report this activity to Treasury. Additional program
specific data limitations are noted below.
Emergency Rental Assistance Programs. Emergency Rental Assistance Program Subrecipient
reporting, if applicable, will be included in the Prime Recipient’s Full Quarterly Report. Treasury had
not published full quarterly data as of January 19, 2022. Any obligation and spending information

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Appendix L: Department of the Treasury OIG Scope and Methodology

included for tribal prime recipients (i.e., White Earth Nation Reservation in Minnesota and Jicarilla
Apache Nation Reservation in New Mexico) had not yet been made publicly available. A value of
“Unknown” means that detailed spending and subrecipient reporting information is expected but
was not yet available as of January 19, 2022.
State and Local Fiscal Recovery Funds. Detailed spending and subrecipient reporting due dates
are available as follows: Metropolitan cities and counties with populations of more than 250,000
residents, and cities and counties that are allocated more than $10 million, and Tribal governments
that are allocated more than $30 million should have reported SLFRF Project and Expenditure data
by January 31, 2022. Tribal governments that are allocated less than $30 million, metropolitan
cities and counties with populations below 250,000 residents that are allocated less than
$10 million, and Non-Entitlement Units of Government must report SLFRF Project and Expenditure
data by April 30, 2022. A value of “Unknown” means that detailed spending and subrecipient
reporting information was expected, but was not yet available as of January 19, 2022.
Coronavirus Economic Relief for Transportation Services Program. Coronavirus Economic Relief for
Transportation Services Program reporting is as of October 7, 2021, because the complete award
was disbursed in two tranches. Detailed spending and subrecipient reporting, if applicable, should
have been included in the Primary Recipient’s Quarterly Report due February 15, 2022. A value of
“Unknown” means that detailed spending and subrecipient reporting information is expected, but
was not yet available as of January 19, 2022.
Homeowner Assistance Fund. Detailed spending and subrecipient reporting, if applicable, was to
be included in the Primary Recipient’s Interim Report due February 28, 2022. A value of “Unknown”
means that detailed spending and subrecipient reporting information was expected but not yet
available as of January 19, 2022.
Community Development Financial Institutions Rapid Response Program. Detailed spending
information was currently not available. A value of “Unknown” means that detailed spending
information was expected but not yet available as of January 19, 2022.
Emergency Capital Investment Program. No investments had occurred as of September 30, 2021.
State Small Business Credit Initiative. Detailed reporting had not occurred at the time of our
fieldwork, as applications were due in February 2022 subsequent to the issuance of funds to
participating jurisdictions. For contracted entity reporting, a value of “$0” means that no contracted
entities received funding as of September 30, 2021, or funding had not yet been distributed.

Standards
The Treasury OIG conducted this analysis in accordance with the Quality Standards for Inspection
and Evaluation issued by CIGIE.

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APPENDIX M:
Small Business Administration OIG
Scope and Methodology
SCOPE | The Pandemic Response Accountability Committee (PRAC) asked SBA OIG to participate
in Phase I of its case studies. The study traced pandemic relief spending paid to six geographic
locations from various agencies throughout the government.
Due to the size, scope, and available data, SBA OIG focused on providing economic impact data
for the Paycheck Protection Program (PPP), COVID-19 Economic Injury Disaster Loan (EIDL)
program, Restaurant Revitalization Fund, Shuttered Venue Operators Grant program, and debt
relief payments in SBA’s 7(a) and 504 loan programs. These programs had the most effect
because of the number of participants and the largest budget authority.
The PRAC selected the six geographic locations that were to be analyzed as part of this study.
Additionally, the PRAC selected and provided the associated ZIP Codes for each of the six
geographic locations to be used in the analysis. SBA OIG limited our analysis to records where the
application or payment date was on or before September 30, 2021.
Data Sources | All data sources used in this analysis originated from SBA systems of record,
including the Capital Access Financial System (CAFS) and the SBA’s Office of Disaster Assistance
Data Warehouse. In cases where SBA OIG did not have direct access to query the data directly, data
extracts were provided by SBA.
• SBA’s Office of Capital Access provided PPP data extracts from the Electronic Transaction
(E-Tran) database within the CAFS. Servicing data on all SBA loans is maintained in CAFS.
Three such extracts were used in this analysis to analyze activity in the selected
ZIP Codes:
○ PPPLoan.txt: the Office of Capital Access provided flat file extract from E-Tran that
includes loan status, origination, and servicing fields for all PPP loans.
○ PPPBorr.txt: the Office of Capital Access provided flat file extract from E-Tran that
includes fields related to the borrower on all PPP loans.
○ IG_MMDDYY.txt: the Office of Capital Access provided flat file extract from the PPP
Forgiveness Platform.

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Appendix M: Small Business Administration OIG Scope and Methodology

• While COVID-19 EIDL servicing data is maintained in CAFS, application, origination, and
advance grant disbursement data are maintained by SBA’s Office of Disaster Assistance
within its data warehouse. SBA OIG maintains a master table combining COVID-19 EIDL
application fields, gross, and net advance disbursement fields, loan origination fields, and loan
disbursement fields. This master table, which was used in this analysis to analyze activity in
the selected ZIP Codes, is joined from the following sources:
○ Distributor-Expanded Applications Table: the Office of Disaster Assistance maintained
table housing all COVID-19 EIDL application data captured at intake.
○ QA-Rapid Decision Table: the Office of Disaster Assistance maintained table housing
current COVID-19 EIDL loan review and approval status data.
○ SBA Grant-Disbursements Table: the Office of Disaster Assistance maintained table
housing all COVID-19 EIDL advance (grant) disbursement data.
○ Disloans.txt: the Office of Capital Access provided flat file extract from E-Tran that
includes loan servicing status and disbursement data for all EIDLs.
○ EIDLDisbExtract.txt: the Office of Capital Access provided flat file extract from Electronic
Loan Information Processing System (accounting system within CAFS) that includes a
full ledger of disbursements and returns for all COVID-19 EIDLs.
• Similar to COVID-19 EIDL servicing data, the Shuttered Venue Operators Grant program data is
maintained in the Office of Disaster Assistance Data Warehouse. SBA OIG used the following
Shuttered Venue Operators Grant program tables to analyze activity in the selected ZIP Codes:
○ outfunds__Disbursement__c Table: the Office of Disaster Assistance maintained table
housing all disbursement data for the Shuttered Venue Operators Grant program.
○ Draft_Application__c Table: the Office of Disaster Assistance maintained table housing
the Shuttered Venue Operators Grant program application fields captured at intake.
○ outfunds__Funding_Request__c Table: the Office of Disaster Assistance maintained
table housing key fields necessary to join the Shuttered Venue Operators Grant program
disbursement and application data.
• SBA’s Office of Capital Access provided a Restaurant Revitalization Fund data extract from the
E-Tran database within the CAFS. SBA OIG used this extract to analyze activity in the selected
ZIP Codes.
○ RRF_GAO.txt: the Office of Capital Access provided extract from E-Tran that includes
grant servicing status and disbursement data for all the Restaurant Revitalization Fund
recipients.
• SBA provided a debt relief payments extract including payments made through September 30,
2021.

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Appendix M: Small Business Administration OIG Scope and Methodology

Methodology |
PPP Loans: To identify PPP loan recipients in the selected ZIP Codes, SBA OIG joined the PPP
borrowers, loans, and forgiveness files with the PRAC provided ZIP Code file. We removed records
that did not result in payments. We sorted the data by PRAC locality, then by ZIP Code, then by
physical city name, and manually reviewed the results to address more granular ZIP Code requests.
Because ZIP Codes often overlap geographic borders, the PRAC requested that we approximate the
funds provided to the selected location by multiplying the total dollars of pandemic funds provided
to a ZIP Code by the population percentage of that ZIP Code that overlaps with the selected
location. See Appendix C: PRAC Scope and Methodology for more detail.
PPP Lender Fees: To identify PPP lender fees paid to lenders in the selected ZIP Codes, SBA OIG
joined the PPP loan files with the PRAC provided ZIP Code file. We removed records that did not
result in payments. We sorted the data by PRAC locality, then by ZIP Code, then by physical city
name, and manually reviewed the results to address more granular ZIP Code requests. Because
ZIP Codes often overlap geographic borders, the PRAC requested that we approximate the funds
provided to the selected location by multiplying the total dollars of pandemic funds provided to a ZIP
Code by the population percentage of that ZIP Code that overlaps with the selected location. See
Appendix C: PRAC Scope and Methodology for more detail.
COVID-19 EIDL: To identify COVID-19 EIDL grant and loan recipients in the selected ZIP Codes, SBA
OIG joined the COVID-19 EIDL file with the PRAC provided ZIP Code file. We removed records that did
not result in a loan or a grant and for applications that were submitted after September 30, 2021.
We sorted the data by PRAC locality, then by ZIP Code, then by city, then by county, and manually
reviewed the results to address more granular ZIP Code requests. Because ZIP Codes often overlap
geographic borders, the PRAC requested that we approximate the funds provided to the selected
location by multiplying the total dollars of pandemic funds provided to a ZIP Code by the population
percentage of that ZIP Code that overlaps with the selected location. See Appendix C: PRAC Scope
and Methodology for more detail.
Shuttered Venue Operators Grant program: To identify the Shuttered Venue Operators Grant
program grant recipients in the selected ZIP Codes, SBA OIG summarized records in the
disbursements file where the payment was sent before October 1, 2021, where the status
was “Paid” by the funding request. We joined the resulting file with the funding requests table,
which contained most key information for the Shuttered Venue Operators Grant program grant
applications and payments. We joined the resulting file with the draft applications table to attach
ZIP Code information. We joined the resulting file with the PRAC provided ZIP Code file using ZIP
Code as our match key. Since there were only six records in the data, we inspected each record and
included all but one record in our results.
Restaurant Revitalization Fund: To identify the Restaurant Revitalization Fund grant recipients in
the selected ZIP Codes, SBA OIG extracted records where the payment was sent before October
1, 2021, where the status was “Payment Sent,” and where the grant amount was greater than
zero. We joined the resulting file with the PRAC provided ZIP Code file. We sorted the data by PRAC

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Appendix M: Small Business Administration OIG Scope and Methodology

locality, then by ZIP Code, then by physical city name, and manually reviewed the results to address
more granular ZIP Code requests. Because ZIP Codes often overlap geographic borders, the PRAC
requested that we approximate the funds provided to the selected location by multiplying the total
dollars of pandemic funds provided to a ZIP Code by the population percentage of that ZIP Code
that overlaps with the selected location. See Appendix C: PRAC Scope and Methodology for more
detail.
Debt Relief Payments: To identify debt relief payments paid to borrowers located in the selected
ZIP Codes, SBA OIG joined the file with debt relief payments with the PRAC provided ZIP Code file.
We sorted the data by PRAC locality, then by ZIP Code, then by physical city name, and manually
reviewed the results to address more granular ZIP Code requests. Because ZIP Codes often overlap
geographic borders, the PRAC requested that we approximate the funds provided to the selected
location by multiplying the total dollars of pandemic funds provided to a ZIP Code by the population
percentage of that ZIP Code that overlaps with the selected location. See Appendix C: PRAC Scope
and Methodology for more detail.

Data Limitations
Program Selection. To gain an understanding of pandemic funding program size and scope, we
reviewed the agency’s fiscal year 2021 Annual Financial Report and asked the agency if there
were additional programs that could have an impact on our analysis. Considering size, scope, and
available data, SBA OIG focused on providing economic impact data for the PPP, COVID-19 EIDL,
the Restaurant Revitalization Fund, the Shuttered Venue Operators Grant program, and debt relief
in SBA’s 7(a) and 504 loan programs. These programs had the most impact because they were the
largest based on budget authority and had the most participants.
Data Element Selection. Considering data relevance and significance as a part of our analysis,
we selected ZIP Code and amount fields that were considered the most relevant. We recognize the
inherent risk that the applicant provided ZIP Codes may not accurately reflect the ZIP Code in which
companies conduct most of their business. For example, a business may be located in one ZIP Code
but operates over a larger geographical area, spreading the reach of pandemic funding beyond the
reported ZIP Code.
While SBA OIG determined the most relevant ZIP Code data fields for each program, the PRAC
provided the associated ZIP Codes and the population percentages for each of the six geographic
locations. They also requested that we approximate the funds provided to each location by
multiplying the total dollars of pandemic funds provided to the ZIP Code by the population
percentage. See Appendix C: PRAC Scope and Methodology for more detail on the determination of
ZIP Codes and population percentages.
SBA pandemic program data contained various date fields which required SBA OIG to select the
most relevant date to use as a cut-off point for determining whether to include or exclude records
due to data limitations. For example, with the COVID-19 EIDL program and PPP, SBA OIG focused

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Appendix M: Small Business Administration OIG Scope and Methodology

on applications that were submitted on or before September 30, 2021. The data we used for
our analysis was as of the date the data was extracted. It is possible that some of the financial
activities, such as disbursement, may not have taken place until after September 30, 2021.

Standards
SBA OIG conducted this study in accordance with the Quality Standards for Inspection and
Evaluation issued by CIGIE.

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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

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