PRAC's Semiannual Report to Congress December 2024

Report — PRAC's Semiannual Report to Congress December 2024, dated 2024-04-01, issued by Government Accountability Office.

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P A N D E M I C  R E S P O N S E  A C C O U N TA B I L I T Y  C O M M I T T E E
Semiannual Report to Congress
APRIL 1, 2024 - SEPTEMBER 30, 2024

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Pandemic Response Accountability Committee
Message from the Chair
It is my privilege to present the Pandemic Response
Accountability Committee’s (PRAC) fall 2024
Semiannual Report to Congress. This report covers
the PRAC’s accomplishments from April 1, 2024 –
September 30, 2024. With the bipartisan support
of Congress, the PRAC has developed a new model
for effective oversight based on lessons learned
from the COVID-19 pandemic. As we move beyond
this crisis, our mission to promote transparency
and coordinate oversight of federal expenditures
remains more critical than ever. Our lessons learned
should be applied to all government programs to
enhance program and payment integrity on behalf of
taxpayers.
We urge Congress to act to expand the use of the
PRAC’s deep program insights, sophisticated data
analytics tools, and innovative oversight models
to government spending outside of pandemic
relief and to sustain PRAC capabilities past our
scheduled sunset on September 30, 2025. Faced
with an unprecedented volume of pandemic fraud,
we built a data analytics center, the Pandemic
Analytics Center of Excellence (PACE), to support
fraud investigations. The PACE has proven to be
extraordinarily successful in identifying improper
payments and fraud in pandemic relief programs,
allowing Offices of Inspectors General (OIG) partners
to assess applications for fraud indicators before
funds are disbursed. If Congress allows the PRAC
and this data analytics function to sunset, the
federal government will no longer have an entity
capable of proactively conducting cross-program,
cross-agency analysis to help prevent improper
payments in high-risk programs.
The PACE has demonstrated a strong return on
investment. Notable PACE accomplishments from
this reporting period include:
• In April the PACE assisted the Pension Benefit
Guaranty Corporation OIG in recovering $135
million, which is more than three times the $40
million in funding that Congress provided to
operate the PACE from 2021 to 2025.
• As of September the PACE has provided
investigative support to more than 49 federal
law enforcement and OIG partners on 951
pandemic-related investigations, with nearly
23,000 subjects and a potential fraud loss
of $2.2 billion. The PACE has demonstrated a
strong return on investment.
Further, the Government Accountability Office
(GAO), in its 2024 report on potential cost savings
in the government, estimated that sustaining the
PACE could result in a billion dollars or more of
financial benefits annually. Indeed, if the PRAC’s
analytics center had been in place at the onset of
the pandemic, we would have conducted critical
data analysis before pandemic relief payments were
made to help prevent the loss of billions of dollars to
improper payments and fraud.
The PACE is a critical asset used by law enforcement
to root out issues like identity theft and fraud
across multiple pandemic-related programs. Our
team of data scientists work in collaboration with
our own PRAC Fraud Task Force, helping OIGs and
other law enforcement entities pursue data-driven
investigations of pandemic relief fraud. The PRAC
Fraud Task Force includes 50+ criminal investigators
from 16 OIGs who provide their expertise to track
down millions of stolen federal pandemic dollars.
To date, PRAC Fraud Task Force efforts have led
to criminal charges against 111 subjects and
assisted the federal government in recovering over
$16 million in restitution, seizures, forfeitures, civil
settlements, and voluntary repayments. Additionally,
the efforts of the Department of Justice (DOJ)
COVID-19 Fraud Enforcement Task Force (CFETF),

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Pandemic Response Accountability Committee
of which the PRAC is a member, have led to criminal
charges against more than 3,500 defendants and
$1.4 billion in funds seized. We’re proud to partner
with the CFETF and other investigative agencies
in this fight against fraud, and we will continue to
recover every penny we can for taxpayers.
In September 2024, I testified alongside other
oversight leaders before the U.S. House of
Representatives Committee on Oversight and
Accountability Government Operations and the
Federal Workforce Subcommittee. I described
how the PACE has prevented improper payments
and fraud, and I urged Congress to act on the
Government Accountability Office (GAO) Comptroller
General’s recommendation to sustain its
capabilities past the PRAC’s scheduled sunset and
to expand its jurisdiction to all federal spending.
We submit this Semiannual Report to Congress at
a crucial time in the lifespan of the PRAC. With nine
months remaining until our sunset, we encourage
Congress to maintain the valuable fraud-fighting
tools of our data analytics center and expand its
jurisdiction beyond pandemic relief funds. The
time is now for the federal government to expand
preparations to better safeguard future emergency
and annual federal spending. Together, we must rise
to the challenge of protecting American livelihoods
and taxpayer dollars.
The Honorable Michael E. Horowitz
Chair, PRAC
Inspector General, U.S. Department of Justice

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Pandemic Response Accountability Committee
Contents
Message from the Chair
ii
Highlights
1
Background
2
PRAC Accomplishments
3
Part One–Oversight Products
4
Part Two–Investigating Fraud
10
Part Three–Pandemic Analytics Center of Excellence (PACE) Successes
14
Part Four–Promoting Transparency Through Our Website
16
Part Five–Blueprint for Enhanced Program Integrity
17
Part Six–PRAC Outreach
18
Key Insights Through Oversight Reports
19
Appendix A: Abbreviations and Acronyms
20
Appendix B: Hotline Data
22

Pandemic Response Accountability Committee
Semiannual Report to Congress
APRIL 1, 2024 - SEPTEMBER 30, 2024
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Background
Accomplishments
Reports
Appendices
Highlights
$
$
$
Highlights
PRAC Initiatives
4
PRAC-led or -coordinated reports
with 10 Offices of Inspectors General
951
investigations supported by
our data analytics center
11
PRAC speaking engagements
Oversight Reports
16
Offices of Inspectors General
93
Recommendations
69
Oversight reports
$3 Billion
in monetary findings
PRAC Fraud Task Force
50+
Task Force Agents from
16 Offices of Inspectors General
4
Civil settlements
111
Subjects charged to date
27
Sentencings
$14 million
in restitution to the government
59
Years of prison time

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Highlights
Accomplishments
Reports
Appendices
Background
Background
Established in March 2020 by the Coronavirus
Aid, Relief, and Economic Security (CARES) Act,
the PRAC is a committee of the Council of the
Inspectors General on Integrity and Efficiency
(CIGIE). Established within the executive branch by
the Inspector General Act of 1978, as amended,
CIGIE is an independent entity that includes the 73
statutorily created federal Inspectors General (IGs).
The CARES Act identifies IGs from nine agencies
as statutory members of the PRAC. The Chair can
designate additional IGs to serve on the Committee
from any agency that receives pandemic funds or is
involved in the federal government’s response to the
COVID pandemic. The IGs serving on the Committee
continue to perform their IG duties.
The PRAC comprises 20 IGs (see PRAC membership
below). As of October 30, 2024, we are staffed
by a full-time Executive Director, 36 employees,
34 contractors, two fellows, and one detailee, all
distributed across several strategic directorates.
Our committee promotes transparency and provides
Congress and the public with objective, reliable
information at PandemicOversight.gov about the
$5 trillion in pandemic relief dollars. We also work
with IGs to recommend program improvements,
refer matters for criminal investigations, and identify
misspent funds for recovery.
PRAC Membership
Name
Michael E. Horowitz, Chair
Paul K. Martin, Vice Chair
Phyllis K. Fong
Robert P. Storch
Sandra D. Bruce
Christi A. Grimm
Joseph Cuffari
Rae Oliver Davis
Mark Lee Greenblatt
Larry D. Turner
Eric J. Soskin
Richard Delmar
Michael J. Missal
Jennifer L. Fain
Mark Bialek
Allison C. Lerner
Hannibal “Mike” Ware
Brian D. Miller
Heather M. Hill
Tammy Hull
Department or Agency OIG
Department of Justice
United States Agency for International Development
Department of Agriculture
Department of Defense
Department of Education
Department of Health and Human Services
Department of Homeland Security
Department of Housing and Urban Development
Department of the Interior
Department of Labor
Department of Transportation
Department of the Treasury
Department of Veterans Affairs
Federal Deposit Insurance Corporation
Federal Reserve Board/Consumer Financial Protection Bureau
National Science Foundation
Small Business Administration
Special Inspector General for Pandemic Recovery
Treasury Inspector General for Tax Administration
United States Postal Service

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Highlights
Reports
Appendices
PRAC Accomplishments
The PRAC was established to serve the American public by promoting transparency and facilitating
coordinated oversight of the federal government’s COVID pandemic response and associated spending. We
aim to serve as the eyes and ears of the American public, monitoring the government’s pandemic response
spending, and reporting accessible, timely, accurate, and comprehensive data that can be translated into
actionable insights.
We released our Strategic Plan for 2020 through 2025 in July 2020. The plan identified four goals to carry
out our mission and vision:
• Promote coordinated, comprehensive oversight.
• Prevent and detect fraud, waste, abuse, and mismanagement.
• Promote transparency.
• Ensure effective and efficient PRAC operations.
We present our key accomplishments during this reporting period that align with these goals.
Background
Accomplishments

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Semiannual Report to Congress
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Highlights
Background
Reports
Appendices
Part One–Oversight Products
Our efforts this period included the publication of four oversight products.
Explaining the Surge in Pandemic Unemployment
Insurance Fraud
On April 16, 2024, we released Why Unemployment Insurance Fraud Surged During the Pandemic. This report
sheds light on the unprecedented levels of fraud in unemployment insurance (UI) benefits during the pandemic.
In response to an unemployment rate increase from 3.5 percent to 14.7 percent, Congress authorized more
than $888 billion federal and state UI benefits paid during the UI pandemic period—March 27, 2020, through
September 6, 2021. In September 2023, the Government Accountability Office (GAO) estimated UI program
fraud totals between $100 and $135 billion, or about 11 to 15 percent of benefits paid during the pandemic.
We examined various schemes used to defraud pandemic UI benefits programs such as stolen identities,
recruiting co-conspirators, and abusing debit cards the government used to pay benefits.
Many schemes perpetrated against the system were exacerbated by pre-existing identified weaknesses in state
UI programs. To learn more about how this happened, we identified a set of schemes to commit and conceal
fraud by reviewing publicly available court documents, and Department of Justice (DOJ) press releases for 45
pandemic UI fraud cases from April through December 2020.
UI fraud schemes were prevalent during the pandemic due to a variety of factors including the processes by
which State Workforce Agencies (SWAs) administered benefits. We found that UI claims surged to historic levels
and that many SWAs did not have the capacity or sufficient internal control environment to process claims on
time without bypassing safeguards in place to prevent fraud. SWAs administered benefits with varying levels of
effort to verify eligibility, leading to widespread abuse of the system.
A body of oversight work identified recommendations to reduce the occurrence of fraud in UI programs in the
future. Specifically, the Department of Labor (DOL) OIG has made several recommendations that are critical to
UI program integrity, and we encourage stakeholders to implement these recommendations and continue to
proactively address known program vulnerabilities.
Accomplishments

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Highlights
Background
Reports
Appendices
Figure 1. : Schemes and Methods Fraudsters Used to Commit and Conceal Fraud
Schemes Used to Commit Fraud
Identity Fraud
•Stole the identities of individuals and
filed claims in their names.
•Stole and sold individuals’ identities
to other co-conspirators and filed
claims in their names.
•Filed claims using prisoner and
cellmates’ names.
Eligibility Fraud
•Filed in their own name but falsified
their work history or other aspects of
their unemployment claim.
Pharming
•Created websites, mimicking
unemployment benefit websites,
to lure consumers and steal their
personally identifiable information (PII).
Multi-state Claims
•Filed fraudulent applications in
multiple states.
Insider Fraud
•Accessed their employer‘s databases
containing customers’ PII and other
information to file fraudulent claims.
Methods Used to Conceal Fraud
Incorrect Addresses
•Requested the SWA mail debit cards to
various addresses including vacant
buildings or homes, those of family
members, neighbors, and out-of-state
businesses.
•Had other individuals retrieve debit
cards from homes and withdraw funds
from ATMs.
Fake Bank Accounts
•Opened multiple bank accounts using
fake names and had UI funds
deposited directly into those accounts.
•Requested the SWA wire funds to
co-conspirator’s bank account.
Concealed Identity
•Used temporary or fake email
addresses or Virtual Private Networks
(VPNs) to conceal identity.
Accomplishments

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Highlights
Background
Reports
Appendices
Focus on Communities
To truly understand how the pandemic impacted people on the ground across the country, you have to get
out into communities—both big and small, rural, urban and suburban. During the last Semiannual Report to
Congress, we highlighted our March 2024 report,  Pandemic Relief Experiences: A Focus on Six Communities,
which summarized the observations of our coordinated oversight work with 10 of our PRAC member OIGs
examining how six communities used the emergency relief funds and whether the federal aid helped the
communities. Between April and September 2024, we issued individual reports for three of the six locations
that focused on the specific programs and subprograms that provided funding in each locale.
Figure 2. Six Locations Selected for Review
Accomplishments

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Highlights
Background
Reports
Appendices
Accomplishments
Springfield,
Massachusetts
Springfield, MA, was the first of six
locations we visited to hear directly
from local program administrators,
government officials, and other
community members about their
experiences during the pandemic.
Springfield, the third largest city in
Massachusetts with a population of
154,064, received more than $1.8
billion across 52 pandemic relief
programs and subprograms during the
first 18 months of the pandemic. This
report provides a closer look at nine
of the federal programs that aimed to
respond to and ease the effects of the
pandemic on the community.
a U.S. Census Bureau for counties and cities.
b Individuals may be considered a member of more than one racial demographic so the
percentages total more than 100 percent.
c Centers for Disease Control and Prevention based on the rate of individuals who
received at least two doses of the vaccine. The vaccination rate represents the county-
wide rate and is not specific to the Springfield, MA, city borders. Data as of May 30,
2023.
d Data obtained from the Massachusetts Office of Health and Human Services on March
23, 2023.
e U.S. Census Bureau. The poverty line varies depending on factors, such as, the year and
household size. Please see Poverty Thresholds for more information.

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Highlights
Background
Reports
Appendices
Accomplishments
Coeur d’Alene, Idaho
Coeur d’Alene, ID, was the second of
six locations we visited to hear directly
from local program administrators,
government officials, and other
community members about their
experiences during the pandemic.
Coeur d’Alene is one of the top 10
largest cities in Idaho with a population
of 56,733. Coeur d’Alene recipients,
including city government, small
businesses, and individuals, received
more than $314.4 million across
45 pandemic relief programs and
subprograms during the first 18 months
of the pandemic. This report provides a
closer at eight of the federal programs
that aimed to respond to and ease
the effects of the pandemic on the
community.
a U.S. Census Bureau for counties and cities.
b Because individuals may be considered a member of more than one racial demographic,
the percentages may not equal 100 percent.
c Centers for Disease Control and Prevention based on the rate of individuals who
received at least two doses of the vaccine. The vaccination rate represents the
countywide rate and is not specific to the Coeur d’Alene, ID, city borders. Data as of May
30, 2023.
d Data obtained from the Panhandle Health District in Coeur D’Alene, ID, and identifies
totals for Kootenai County as of February 28, 2023.
e U.S. Census Bureau. The poverty line varies depending on factors, such as the year and
household size. Please see Poverty Thresholds for more information.

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Highlights
Background
Reports
Appendices
Accomplishments
Sheridan County,
Nebraska
Sheridan County, NE, was the third of six
locations we visited to hear directly from
fund recipients and other community
members about their experiences during
the pandemic. The first rural county
we visited, Sheridan has a population
of 4,996 and is the fourth largest
county in the state with a land area of
2,441 square miles. Recipients in the
county, including local governments,
small businesses, and individuals,
received more than $61 million across
31 pandemic relief programs and
subprograms during the first 18 months
of the pandemic. This report provides
a closer at six of the federal programs
that aimed to respond to and ease
the effects of the pandemic on the
community.
a U.S. Census Bureau for counties and cities.
b Because individuals may be considered a member of more than one racial demographic,
the percentages may not equal 100 percent.
c Centers for Disease Control and Prevention data based on the rate of individuals
who received at least two doses of the vaccine. The vaccination rate represents the
countywide rate. Data as of May 30, 2023.
d Data was obtained from the Panhandle Public Health District and represents cases as of
February 28, 2023.
e U.S. Census Bureau. The poverty line varies depending on factors such as the year and
household size. Please see Poverty Thresholds for more information.

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Highlights
Background
Reports
Appendices
Part Two–Investigating Fraud
Hold Wrongdoers Accountable
Led by the PRAC’s Investigative Services team, our PRAC Fraud
Task Force continues to be a critical investigative component in
the government’s fight against fraud in pandemic programs. For
example, to date, we have helped criminally charge 111 subjects
and assisted the federal government in recovering over $16
million in restitution, seizures, forfeitures, civil settlements, and
voluntary repayments.1
We continue to take part, along with 30 partner agencies, in the
whole-of-government effort coordinated by the DOJ CFETF. As of
April 2024, the efforts of the task force’s member agencies have
led to criminal charges against more than 3,500 defendants for
losses of over $2 billion, civil enforcement actions resulting in
more than 400 civil settlements and judgments of over $100
million, and over $1.4 billion seized or forfeited.2 The CFETF has
established five strike forces in California, Florida, Maryland,
Colorado, and New Jersey to focus on the most complex
and harmful pandemic fraud—often committed by overseas,
organized, or violent actors.
We are a member of DOJ’s International Organized Crime Intelligence and Operations Center, Organized
Crime and Drug Enforcement Task Force Fusion Center (IOC-2), and the National Unemployment Insurance
Fraud Task Force, which enables us to engage in case deconfliction and share and receive investigative
intelligence. The PACE serves as a key contributor to both the PRAC Fraud Task Force and DOJ’s COVID-19
Fraud Enforcement Task Force by using advanced analytics tools that incorporate multiple pandemic
program data sources to uncover suspicious network activity and identify anomalies that may indicate
potential fraud. The PACE is a critical asset used by law enforcement to root out issues like identity theft
and fraud that crosses program and agency boundaries. As of September 2024, the PACE has provided
investigative support to more than 49 federal law enforcement and OIG partners on 951 pandemic-related
investigations with nearly 23,000 subjects and a potential fraud loss of $2.2 billion.
The collaboration between the PRAC Fraud Task Force, CFETF, PACE, and our partners continues to deliver
results with successful investigations leading to arrests, convictions, and sentences.
The PRAC Task Force
The PRAC’s Fraud Task Force brings
together 50+ agents from 16 member
OIGs to: enhance our ability to
coordinate investigations; exchange
information about fraud schemes that
we identified; and share resources
that enable agents to support
investigations across the Inspector
General community. This task force
and other federal law enforcement
agencies use the data scientists
and resources of the PRAC’s data
analytics center to uncover patterns,
irregularities, and red flags that point
to potential fraud.
Accomplishments
1
Although the scope of this report covers through September 2024, we were not able to show the statistics by the end of that date. We provide
these statistics as of October 2024.
2
Although the scope of this report covers through September 2024, we were not able to show the statistics by the end of that date. We provide
these statistics as of April 2024.

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Semiannual Report to Congress
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Highlights
Background
Reports
Appendices
PRAC Fraud Task Force Cases
Convicted Individual Sentenced
to Probation for Theft of
Government Funds
On April 26, 2024, the defendant was convicted on
one count of theft of government funds, ordered to
pay restitution and fines totaling $200,000, and was
sentenced to probation for a period of three years.
The defendant failed to disclose he was a debarred
individual when applying for and receiving COVID-19
Economic Injury Disaster Loan (EIDL) funds.
Lead PRAC Task Force Investigative Agency:
Department of the Treasury (Treasury) OIG
Other Investigative Partners: PRAC’s PACE/
Investigative Services
Business Owner Pleads Guilty to
Defrauding CARES Act Programs
On July 15, 2024, the defendant pleaded guilty to
making false statements and theft of government
funds. The defendant, a business owner, applied for
multiple CARES Act loans receiving COVID Paycheck
Protection Program (PPP) and EIDL loans totaling
$354,542.50. After receiving these loan proceeds,
the defendant spent more than $11,000 at two
high-end retail stores in New Orleans and more than
$900 for tickets to an amusement park in Florida.
The defendant is awaiting sentencing and is facing
a maximum sentence of 10 years imprisonment,
and/or a fine of $250,000, and a term of supervised
release not to exceed three years.
Lead PRAC Fraud Task Force Investigative Agency:
Department of Veterans Affairs (VA) OIG
Other Investigative Partners: United States Secret
Service and PRAC’s PACE/Investigative Services
Incarcerated Individual Falsely
Claimed Business Revenue for
COVID EIDL Fraud Scheme
On July 29, 2024, a federal court sentenced the
defendant to three years in prison, five years of
supervised probation, and ordered him to pay
restitution totaling $75,000 for having made false
statements on an EIDL application. The defendant
falsely claimed business revenue of more than
$200,000 in 2019, when in fact he spent most of
2019 in federal prison, and he had applied for the
loan while in a Bureau of Prisons residential reentry
center in Florida. During sentencing the judge
noted that the defendant had conspired in filing
additional fraudulent COVID relief loan applications
totaling more than $400,000, and in doing so, took
advantage of a “genuine public health emergency.”
Lead PRAC Fraud Task Force Investigative Agency:
PRAC
Other Investigative Partners: PRAC’s PACE/
Investigative Services
Accomplishments

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Highlights
Background
Reports
Appendices
Individual Pleaded Guilty for Theft of
Government Property
On July 29, 2024, the defendant was charged with
one count of theft of government property.  The
defendant applied for and received an EIDL in the
amount of $1.2 million. Upon receipt of the EIDL
proceeds, he used $20,000 to pay for landscaping
services, as well as heating, ventilation, and air
conditioning services at his home. He also misused
EIDL proceeds when purchasing an $83,000
diamond ring for his wife and spent another $71,290
on home remodeling services. On September 18,
2024, the defendant pleaded guilty to theft of
government property and is awaiting sentencing.
Lead PRAC Fraud Task Force Investigative Agency:
VA OIG
Other Investigative Partners: Federal Bureau of
Investigation (FBI), Small Business Administration
(SBA) OIG, and PRAC’s PACE/Investigative Services
Defendant Charged for Supplying False
Information
On August 8, 2024, the defendant was charged with
one count of wire fraud and one count of making
false statements to the SBA. When applying for an
EIDL, which he ultimately received in the amount
of $498,000, the defendant allegedly failed to
disclose a March 19, 2018, criminal conviction for
aggravated identity theft, and he allegedly falsely
listed gross revenues of $675,000, when he had
previously reported $21,000 in earnings during
2019 when applying for unemployment benefits.
The investigation also alleged that after receiving
EIDL proceeds, he made $20,000 in purchases
through Amazon, $15,000 in purchases through
eBay, and Uber payments totaling $2,000. Using
EIDL proceeds, the defendant also allegedly made
mortgage payments, and initiated purchases from
jewelry and gold companies, as well as pawn shops.
Lead PRAC Fraud Task Force Investigative Agency:
Department of Education (ED) OIG
Other Investigative Partners: SBA OIG and PRAC’s
PACE/Investigative Services
Six Individuals Pleaded Guilty for Joint
Effort to Frequently Obtain PPP Loans
Between April 1 and August 12, 2024, six individuals
pleaded guilty in federal court, admitting their
involvement in a COVID loan fraud scheme.
The indictment alleged the defendants created
fictitious businesses and made numerous false and
misleading statements about those businesses for
the purpose of obtaining PPP loans. In support of
the fraudulent loan applications, the defendants
conspired to submit fake and altered documents,
including altered and fictitious bank statements,
identification documents, and tax records.
Defendant 1 pleaded guilty to causing an interstate
wire transfer by submitting a PPP loan application for
$20,832 in the name of a fictitious person as well
as making a false statement to the Department of
Housing and Urban Development (HUD) when filing
a recertification form. Defendant 1 agreed to pay
restitution of $1,292,857.32 to SBA and $10,422 to
HUD. Defendant 1 is currently awaiting sentencing
and is facing a maximum sentence of 20 years’
imprisonment, fines up to $250,000, and three
years’ supervised release.
Defendant 2 pleaded guilty to making a false
statement to a financial institution for the purpose
of influencing approval of a PPP loan for $20,832.
Specifically, she falsely stated she was not the owner
of any other businesses. On September 26, 2024,
Defendant 2 was sentenced to participate for 120
days in the Remote Location Monitoring Program on
home detention and pay restitution and fines totaling
$93,097.50.
Accomplishments

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Highlights
Background
Reports
Appendices
Accomplishments
Defendant 3 pleaded guilty to having submitted a
PPP loan application form falsely stating he was not
the owner of any other businesses for the purpose of
securing a PPP loan. Defendant 3 agreed to pay
restitution in the amount of $85,800. He is awaiting
sentencing and faces a maximum sentence of five
years’ imprisonment, fines up to $250,000, and
three years’ supervised release.
Defendant 4 pleaded guilty to having submitted
a PPP borrower application that falsely stated he had
not been convicted of a felony involving fraud,
bribery, or embezzlement within the last five years,
knowing he was convicted on May 30, 2019, of the
felony offenses of forgery in the second degree and
falsely presenting the license of another for purposes
of committing fraud in a commercial transaction.
Defendant 4 agreed to pay restitution in the amount
of $70,832. He is awaiting sentencing and faces
a maximum sentence of five years’ imprisonment,
fines up to $250,000, and three years’ supervised
probation. On April 16, 2024, Defendant 4 was
charged with felony escape following his escape from
federal custody while being transported to a county
jail where he was being held. Defendant 4 was later
recaptured by law enforcement, and he remains in
custody pending sentencing on both the SBA loan
fraud charges as well as the additional escape
charge.
Defendant 5 pleaded guilty to having submitted
a PPP borrower application that falsely stated he
was not the owner of any other businesses for the
purpose of qualifying for a PPP loan. On September
25, 2024, Defendant 5 was sentenced to three
years’ supervised probation and ordered to pay
restitution and fines totaling $61,265.
Defendant 6 pleaded guilty to having submitted
a PPP borrower application in which she falsely
stated she had a sole proprietorship business with
a gross income of $225,000 for tax year 2020 for
the purpose of securing a PPP loan. On October 3,
2024, Defendant 6 was sentenced to three years’
supervised probation and ordered to pay restitution
and fines totaling $41,765.
Lead PRAC Fraud Task Force Investigative Agency:
PRAC
Other Investigative Partners: U.S. Agency for
International Development (USAID) OIG, Social
Security Administration (SSA) OIG, SBA OIG, HUD
OIG, Internal Revenue Service (IRS) Criminal
Investigations, U.S. Postal Inspection Service
(USPIS), Oklahoma State Bureau of Investigation,
Mid-States Organized Crime Information Center
(MOCIC), and PRAC’s PACE/Investigative Services

Pandemic Response Accountability Committee
Semiannual Report to Congress
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14
Highlights
Background
Reports
Appendices
Part Three–Successes of the Pandemic
Analytics Center of Excellence (PACE)
The PACE has more than four dozen data sources, with over one billion records from public, non-public,
and commercial data sources, each of which has specific rules governing their use. Some of these data
sets are shared across the OIG community. For example, we shared SBA nonpublic loan level data sets
with 45 OIGs and law enforcement agencies as part of our effort to combat fraud detected in SBA’s PPP
and EIDL programs. Further, thanks to the hiring authority provided to the PRAC in the CARES Act, we have
been able to attract top data science talent from across the country. Not only has this aided us, but also our
highly successful Data Science Fellows program has detailed 27 data scientists to 14 OIGs to support their
pandemic-related data analytics efforts. The sophisticated work of our data scientists and our data analytics
platform have been instrumental in advancing our efforts to identify improper payments and fraudulent
activity in pandemic programs.
Our experience and insights highlight the value of expanding data sharing agreements to better detect
and prevent fraud to protect the American public and taxpayer dollars. Our data scientists have developed
automated robotic processes for some of the tasks associated with monitoring pandemic relief spending.
These processes help identify flags and anomalies, which are then sent to our investigators for a closer look.
We have also developed risk models to help IGs identify high-risk recipients of pandemic funds. The risk flags
used across various risk models also support case-lead generation and streamline investigative analysis.
Additionally, we have shared code and models (e.g., data transformation scripts, entity resolution code) with
15 OIGs and law enforcement agencies to help accelerate their analytic efforts.
Some of our successes this reporting period include:
• Used graph analytics to generate investigative leads for the DOJ COVID-19 Fraud Enforcement Task
Force, and other law enforcement entities, with a focus on leads involving potential fraud rings and/or
organized crime activity.
• Used graph analytics to support ongoing pandemic cases for the OIG and law enforcement community
with a focus on identifying potential network activity, often resulting in an increased potential fraud
amount subject to recovery and higher number of targets.
• Developed entity resolution models that can identify and determine that different stylings of an
individual’s name, birth date, and other information included in benefit applications across different
federal benefits programs are all the same person. Entity resolution is a key requirement to address
fraud. The entity resolution models enable the PACE to create accurate and comprehensive risk profiles
for pandemic funds recipients and identify potentially high-risk entities such as those that received funds
from multiple pandemic programs.
• Shared insights and best practices with partner OIGs on how to develop and use an Enterprise Data
Management (EDM) strategy to manage data governance and comply with memoranda of understanding
(MOUs) and data usage agreements (DUAs) requirements.
Accomplishments

Pandemic Response Accountability Committee
Semiannual Report to Congress
APRIL 1, 2024 - SEPTEMBER 30, 2024
15
Highlights
Background
Appendices
Reports
• Completed the development of the Analytic Center Pilot, a data sharing and risk analytics product for
the oversight community. During this period, the PRAC set up an ongoing user feedback process to help
gather information from testers and learn how they are interacting with the system. The product has
received positive feedback. Users reported significant time savings to perform data search and validation
tasks using the Pilot. Users also reported that the data sharing approach is considered the “gold
standard” for sharing data among agencies.
Accomplishments

Pandemic Response Accountability Committee
Semiannual Report to Congress
APRIL 1, 2024 - SEPTEMBER 30, 2024
16
Highlights
Background
Reports
Appendices
Accomplishments
Part Four–Promoting Transparency
Through Our Website
We continue to gain valuable insights into how users interact with PandemicOversight.gov through our
customer satisfaction survey. With input from nearly 5,000 visitors between April 1 and September 30,
2024, we have learned even more about who visits our site, what they are interested in, and how we can
improve their experience.
• 61 percent of visitors who answered the survey identified themselves as “Interested Citizens.”
• 63 percent of respondents rated their overall experience with the website at a four or five, on a scale of
one to five (five being the highest).
• The most common content survey respondents were looking for continued to be information on the
Paycheck Protection Program.
• State and local government employees were the most satisfied with our site, as their average rating was
4.2 out of five, while across the board our website received an average rating of 3.82 for this time period.
We greatly appreciate the feedback from all our site visitors and use this information to continually improve
the website.

Pandemic Response Accountability Committee
Semiannual Report to Congress
APRIL 1, 2024 - SEPTEMBER 30, 2024
17
Highlights
Background
Reports
Appendices
Accomplishments
Part Five–Blueprint for Enhanced
Program Integrity
We launched the Blueprint for Enhanced Program Integrity (Blueprint), a comprehensive capstone research
project that compiles recommendations and insights issued by the OIG community, the GAO, memoranda
from the Office of Management and Budget (OMB), and testimony to Congress.
The purpose of the project is to share lessons learned and best practices to help strengthen federal
programs, enhance stewardship, and ensure that taxpayer-funded programs and assistance are timely
delivered to communities that need them. In addition, the Blueprint focuses on the necessary controls that
must be in place to protect critical programs from improper payments and fraud.
The Blueprint is organized into five chapters, each geared to engage and assist key stakeholders who are
integral to the success of federal programs:
Chapter One: Best Practices for Strengthening Federal Programs is geared to federal and state program
administrators. The chapter highlights key recommendations related to the development, implementation,
and maintenance of strong internal controls.
Chapter Two: Opportunities for Policymakers to Improve Program Integrity focuses on strategies that can
be adopted when drafting legislation and policy to deter and prevent fraud, such as extending statutes of
limitation and statutory access to data.
Chapter Three: Fraud Prevention and Detection for the Oversight Community and Policymakers outlines
leading practices for designing and implementing programs to detect and prevent fraud. Key themes include
establishing fraud risk assessments, sharing data across agencies, and verifying applicants’ eligibility and
identity.
Chapter Four: Whole of Government Approach is for the oversight community, OMB, the Administration, and
agency heads. This chapter will focus on how state, local, and federal governments worked together during
the pandemic to share solutions for mitigating the increased challenges. This chapter will be published in
2025.
Chapter Five: Cross-Cutting Products for the Oversight Community will provide actionable insights, tips,
and lessons learned on how to collaborate when developing joint oversight products. The chapter will be
published in 2025.
To develop the chapters, we limited our scope to reports with recommendations related to the pandemic. We
structured the chapters based on themes and categories identified in the source materials and provide links
to each report with the page number and recommendation.

Pandemic Response Accountability Committee
Semiannual Report to Congress
APRIL 1, 2024 - SEPTEMBER 30, 2024
18
Highlights
Background
Reports
Appendices
Accomplishments
Part Six–PRAC Outreach
We proactively work to keep the public informed with public-facing events, email campaigns, and an active
social media presence. In this reporting period, we instituted numerous email campaigns highlighting our
work and other resources to thousands of subscribers and critical stakeholders. We regularly provided
updates on pandemic-related fraud schemes in our monthly Fraud Feature series and details on PRAC Fraud
Task Force cases. We also shared key insights from our reports on pandemic programs and funding in two
cities, the first two chapters of our Blueprint report series, and the PRAC Chair’s testimony before Congress
on September 10, 2024. We continue to be committed to keeping the public, congressional stakeholders,
and our partners informed on our ongoing efforts in the oversight of pandemic-related fraud, waste, and
abuse. We regularly provided congressional staff and members with updates on our work and are available
to answer any questions they may have.
In April 2024, PRAC Chair Horowitz appeared on the Federal News Network radio show, “Federal Drive
with Tom Temin,” to discuss the bipartisan Government Spending Oversight Act, how it would broaden our
data analytics platform, and why it is key to protecting taxpayer funds from fraud. PRAC Executive Director
Kenneth Dieffenbach also appeared on the show during this reporting period to discuss how the PRAC’s
data analytics center helped the Pension Benefit Guaranty Corporation Office of Inspector General recover
$135 million in improper payments that were made to pension plans that erroneously included nearly 3,500
deceased individuals among their plan participants in their program applications. We will continue to find
opportunities to spotlight how our data analytics work advances critical oversight efforts in the IG community.
Our senior leaders and other staff members have provided insights, lessons learned, and demos to other
oversight professionals through 11 speaking engagements, including presentations for the Association
of Government Accountants (AGA) and the Association of Certified Fraud Examiners (ACFE). These
engagements centered on topics such as fraud prevention, improving program integrity, strengthening
cybersecurity infrastructure, and compliance and ethics in auditing.
Our unique vantage point allows us to share our insights and lessons learned with other oversight entities at
the federal, state, local, and international level to ensure watchdogs can work together to protect American
taxpayer dollars both now and in the future. When we share our insights through platforms such as these,
we build new ways to ensure that our partners and other stakeholders can approach these challenges
effectively and support the public as best they can.

Pandemic Response Accountability Committee
Semiannual Report to Congress
APRIL 1, 2024 - SEPTEMBER 30, 2024
19
Highlights
Background
Accomplishments
Appendices
Insights Through Oversight Reports
From April 1 through September 30, 2024, federal IGs issued 69 oversight reports related to the federal
government’s COVID pandemic response, and these reports identified over $3 billion in monetary findings
(e.g., questioned costs or funds put to better use). OIGs also made 93 recommendations to improve the
government’s response to the pandemic and to future emergencies, such as improving the government’s
ability to ensure assistance funding reached the intended beneficiaries. Oversight products issued during
this reporting period help highlight the health and financial impacts on the American public and the
intended beneficiaries of assistance across different assistance programs. See the following table for more
information about the reports issued by our federal OIG partners. For a complete list of all federal oversight
reports issued, see Oversight.gov.
Federal Oversight Reports from April 1 through September 30, 2024
Office of Inspector General
Total Reports
Total
Recommendations
Total Monetary
Findings
Department of Defense
1
0
$0
Department of Education
9
14
$0
Department of Homeland Security
1
0
$0
Department of Housing and Urban Development
4
9
$0
Department of Justice
1
0
$0
Department of Labor
3
10
$129,600,000
Department of Transportation
1
4
$446,900,000
Department of the Treasury
17
13
$16,009,832
Federal Reserve Board & Consumer Financial
Protection Bureau
2
4
$0
General Services Administration
1
9
$0
Pandemic Response Accountability Committee
4
0
$0
Pension Benefit Guaranty Corporation
1
2
$400,000,000
Small Business Administration
6
14
$145,409,691
Special Inspector General for Pandemic Recovery
1
1
$0
United States Agency for International Development
10
2
$0
United States Election Assistance Commission
6
7
$10,000
Treasury Inspector General for Tax Administration
1
4
$1,885,749,111
Totals
69
93
$3,023,678,634
Reports

Pandemic Response Accountability Committee
Semiannual Report to Congress
APRIL 1, 2024 - SEPTEMBER 30, 2024
20
Highlights
Background
Accomplishments
Pandemic Response Accountability Committee
20
Appendix A: Abbreviations and
Acronyms
ACFE
Association of Certified Fraud Examiners
AGA
Association of Government Accountants
Blueprint
Blueprint for Enhanced Program Integrity
CARES Act
Coronavirus Aid, Relief, and Economic Security Act
CIGIE
Council of the Inspectors General on Integrity and Efficiency
COVID-19
Novel coronavirus disease 2019
COVID-19 EIDL
COVID-19 Economic Injury Disaster Loan
DOJ
Department of Justice
DOL
Department of Labor
DOT
Department of Transportation
CFETF
Covid-19 Fraud Enforcement Task Force
CRF
Coronavirus Relief Fund
COVID-19 EIDL
Economic Injury Disaster Loan
DUA
Data Usage Agreement
EDM
Enterprise Data Management
EIDL
Economic Injury Disaster Loan
FAEC
Federal Audit Executive Council
FBI
Federal Bureau of Investigation
GAO
Government Accountability Office
HUD
Department of Housing and Urban Development
IG
Inspector General
IOC-2
DOJ’s International Organized Crime Intelligence and Operations Center, Organized
Crime and Drug Enforcement Task Force Fusion Center
Appendices
Reports

Pandemic Response Accountability Committee
Semiannual Report to Congress
APRIL 1, 2024 - SEPTEMBER 30, 2024
21
Highlights
Background
Accomplishments
Pandemic Response Accountability Committee
21
IRS
Internal Revenue Service
IRS-CI
Internal Revenue Service Criminal Investigation
MOCIC
Mid-States Organized Crime Information Center
MOU
Memorandum of Understanding
OIG
Office of Inspector General
OMB
Office of Management and Budget
PACE
Pandemic Analytics Center of Excellence
PPP
Paycheck Protection Program
PRAC
Pandemic Response Accountability Committee
SBA
Small Business Administration
SCCE
Society of Corporate Compliance and Ethics
SSA
Social Security Administration
SWA
State Workforce Agency
Treasury
Department of the Treasury
UI
Unemployment Insurance
USAID
U.S. Agency for International Development
USPIS
U.S. Postal Inspection Service
VA
Department of Veteran Affairs
Appendices
Reports

Pandemic Response Accountability Committee
Semiannual Report to Congress
APRIL 1, 2024 - SEPTEMBER 30, 2024
22
Highlights
Background
Accomplishments
Reports
Pandemic Response Accountability Committee
22
Appendices
Appendix B: Hotline Data
The PRAC was undergoing updates to our hotline platform during this reporting period. As a result, we are not
reporting hotline statistics.

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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