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Relief program

Other relief programs

Other relief programs — 849 source documents and 39 court filings in the archive, dated 2020-03-13 – 2026-06-10. Most often reports and audits (124), briefs and memoranda (48), orders and opinions (8). Listed in date order; each page carries the record's full text and, where we have a copy, the original document.

Facts

Records895 (849 source documents and 39 court filings)
Dated2020-03-13 – 2026-06-10
CourtsU.S. District Court for the Southern District of Iowa (9), U.S. District Court for the Western District of Tennessee (1)
Document typesreports and audits (124), briefs and memoranda (48), orders and opinions (8), complaints and indictments (4), motions (3)

Also: 131 court filings naming Other relief programs.

Records

849 source documents and 39 court filings, in date order across 4 pages.

  1. Fourteen of Thirty Selected Indian Health Service and Rural Providers Did Not Comply or May Not Have Complied With Terms and Conditions and Federal…Source document · Reports and audits
  2. Seven of Thirty Hospices Reviewed Did Not Comply or May Not Have Complied With Terms and Conditions (A-02-22-01014)Source document · Reports and auditsHHS OIG audit A-02-22-01014 (November 2024) of Provider Relief Fund use by 30 hospices: 7 did not or may not have complied, with $8.3 million unallowable.
  3. Congressional Record, March 18, 2020: floor action on H.R. 6201 (Families First Coronavirus Response Act)Source document
  4. Indictment — United States v. Renata Walton and Nicole Jones (Dkt. 2, W.D. Tenn.)Source documentIndictment, United States v. Renata Walton and Nicole Jones, No. 2:24-cr-20213-MSN (W.D. Tenn.), Doc. 2, November 21, 2024: COVID tax-credit schemes.
  5. Lowering the Guardrails (Staff Memo, March 25, 2021)Source document · Briefs and memorandaSelect Subcommittee on the Coronavirus Crisis majority staff memo, Lowering the Guardrails, on PPP and EIDL fraud, March 25, 2021.
  6. Coronavirus Relief Fund Reporting and Record Retention Requirements (OIG-CA-20-027)Source document · Reports and auditsTreasury OIG slides OIG-CA-20-027 on Coronavirus Relief Fund reporting: $150 billion fund, quarterly GrantSolutions reports, $50,000 thresholds.
  7. PRAC's Semiannual Report to Congress October 2020Source document · Reports and auditsPandemic Response Accountability Committee's first semiannual report to Congress, April 1 to September 30, 2020, on oversight of $2.6 trillion in relief.
  8. Paid Leave Under the Families First Coronavirus Response Act (rule, 85 FR 19326, April 6, 2020)Source document
  9. Promoting Telehealth for Low-Income Consumers; COVID-19 Telehealth Program (rule, 85 FR 19892, April 9, 2020)Source document
  10. Quaterly Report to the United States Congress July through September 2022Source document · Orders and opinionsSIGPR Quarterly Report to Congress, July through September 2022: CARES Act direct loan audits, 147 hotline complaints and $118,330 seized.
  11. Paid Leave Under the Families First Coronavirus Response Act; Correction (rule, 85 FR 20156, April 10, 2020)Source document
  12. Promoting Telehealth for Low-Income Consumers; COVID-19 Telehealth Program; Correction (rule, 85 FR 20429, April 13, 2020)Source document
  13. Coronavirus Relief Fund for States, Tribal Governments, and Certain Eligible Local Governments (notice, 85 FR 21508, April 17, 2020)Source document
  14. Central Liquidity Facility (rule, 85 FR 23731, April 29, 2020)Source document
  15. The First Report of the Congressional Oversight CommissionSource document · Reports and auditsFirst report of the Congressional Oversight Commission (May 18, 2020) on the CARES Act's $500 billion Treasury and Fed lending funds, with questions.
  16. Coronavirus Food Assistance Program (rule, 85 FR 30825, May 21, 2020)Source document
  17. Interim Audit Update - Coronavirus Relief Fund Recipient Reporting (OIG-20-036)Source document · Briefs and memorandaTreasury OIG warns that Coronavirus Relief Fund payments went out without reporting terms, risking a loss of transparency on $150 billion.
  18. Coronavirus Food Assistance Program; Correction (rule, 85 FR 35799, June 12, 2020)Source document
  19. GAO-20-625, COVID-19: Opportunities to Improve Federal Response and Recovery EffortsSource document · Reports and auditsGAO-20-625, report to Congress on the federal COVID-19 response and relief spending, including the Paycheck Protection Program, June 2020.
  20. Chairman Rubio, Senator Cardin, and Members of the Committee: Covid-19’s impact on small businessSource document · Testimony and hearings · Strain TestimonyCongressional testimony on COVID-19 and small business, June 3, 2020: labor market data, Paycheck Protection Program lending figures and Main Street terms.
  21. The Second Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's second report finds most Federal Reserve CARES Act lending facilities idle, with $6.7 billion in purchases.
  22. CARES Act Programs; Equitable Services to Students and Teachers in Non-Public Schools (rule, 85 FR 39479, July 1, 2020)Source document
  23. OIG-CA-20-021: Coronavirus Relief Fund Reporting and Record Retention RequirementsSource document · Briefs and memorandaTreasury OIG memorandum OIG-CA-20-021, July 2, 2020: Coronavirus Relief Fund reporting deadlines and record retention rules for recipients.
  24. HRSA Made Some Potential Overpayments to Providers Under the Phase 2 General Distribution of the Provider Relief Fund Program, A-09-22-06001Source document · Reports and auditsHHS OIG audit A-09-22-06001 (March 2024): HRSA made an estimated $159.4 million in potential Provider Relief Fund Phase 2 overpayments.
  25. Coronavirus Food Assistance Program; Correction (rule, 85 FR 41328, July 10, 2020)Source document
  26. Notice of Funding Availability; Coronavirus Food Assistance Program (CFAP) Additional Eligible Commodities (rule, 85 FR 41321, July 10, 2020)Source document
  27. OIG-CA-20-023: American Samoa Uses of Coronavirus Relief Fund PaymentSource documentTreasury OIG tells American Samoa to return $20,000 and $10,000 relief-fund stipends paid to legislators and to justify a $390,000 lease.
  28. The Third Report of the Congressional Oversight CommissionSource document · Reports and auditsThird Report of the Congressional Oversight Commission, July 20, 2020: CARES Act Subtitle A lending facilities, $13.6 billion in purchases and loans.
  29. OIG-CA-20-025 Coronavirus Relief Fund Reporting Requirements UpdateSource document · Briefs and memorandaTreasury OIG memo OIG-CA-20-025 (July 31, 2020) sets Coronavirus Relief Fund quarterly reporting rules, with the first report due September 21, 2020.
  30. Special Inspector General for Pandemic Recovery Initial Report to CongressSource document · Reports and auditsSpecial Inspector General for Pandemic Recovery's first report sets out its CARES Act jurisdiction, twelve investigations and Treasury obligations.
  31. Letter — Clyburn to Mnuchin and Powell re Main Street Lending Program (August 6, 2020)Source document
  32. Coronavirus Food Assistance Program; Correction (rule, 85 FR 49593, August 14, 2020)Source document
  33. Notification of Funding Availability; Coronavirus Food Assistance Program (CFAP) Additional Eligible Commodities (rule, 85 FR 49589, August 14, 2020)Source document
  34. OIG-CA-20-030: Coronavirus Relief Fund Recipient Reporting Portal Data DictionarySource documentTreasury OIG data dictionary listing the fields states, localities and tribes must report on Coronavirus Relief Fund spending.
  35. Temporary Halt in Residential Evictions To Prevent the Further Spread of COVID-19 (notice, 85 FR 55292, September 4, 2020)Source document
  36. Paid Leave Under the Families First Coronavirus Response Act (rule, 85 FR 57677, September 16, 2020)Source document
  37. Coronavirus Food Assistance Program; Correction (rule, 85 FR 59174, September 21, 2020)Source document
  38. Coronavirus Food Assistance Program (rule, 85 FR 59380, September 22, 2020)Source document
  39. Special Inspector General For Pandemic Recovery | Quarterly Report To CongressSource document · Reports and auditsSpecial Inspector General for Pandemic Recovery first quarterly report to Congress on CARES Act oversight and jurisdiction, September 30, 2020.
  40. Semiannual Report to Congress October 2020 through March 2021Source document · Reports and auditsPRAC Semiannual Report to Congress for October 1, 2020 to March 31, 2021: 103 IG reports, a new Fraud Task Force and 210 hotline communications.
  41. Coronavirus Relief Fund Financial Progress Report - Upload Data DictionarySource document · Reports and auditsCoronavirus Relief Fund Financial Progress Report Upload Data Dictionary with validation rules added as of 11/4/2020.
  42. Supplemental Nutrition Assistance Program: Pandemic Electronic Benefits Transfer (P-EBT) Integrity (rule, 85 FR 70043, November 4, 2020)Source document
  43. Report of Alignment and GapsSource document · Reports and auditsMITRE report for the PRAC on gaps in public pandemic spending data, including PPP loan ranges over $150,000, cited in Case 1:20-cv-01240-JEB.
  44. The Seventh Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's seventh report examines Treasury's national security loan to YRC Worldwide and CARES Act lending status.
  45. GAO-21-198, FINANCIAL ASSISTANCE: Lessons Learned from CARES Act Loan Program for Aviation and Other Eligible BusinessesSource document · Reports and auditsGAO-21-198 (December 10, 2020): GAO reviews Treasury's CARES Act section 4003 loans to aviation businesses; 35 loans for $21.9 billion executed.
  46. Treasury OIG Letter - State of Iowa's Noncompliance with Uses of Coronavirus Relief Fund Requirements (OIG-CA-21-011)Source documentTreasury OIG letter OIG-CA-21-011, December 14, 2020, finding Iowa's use of Coronavirus Relief Funds on a $20.1 million Workday contract not allowable.
  47. HHS's and HRSA's Controls Related To Selected Provider Relief Fund Program Requirements Could Be Improved, A-09-21-06001Source document · Reports and auditsHHS OIG audit A-09-21-06001 (September 2022) of Provider Relief Fund Phase 1 controls: about $48 billion to 323,498 providers, five HRSA recommendations.
  48. Congressional Record, House Proceedings, December 21, 2020Source document · Orders and opinionsCongressional Record House proceedings for December 21, 2020, the day the nearly $900 billion coronavirus relief and omnibus bills came to the floor.
  49. The Eighth Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's Eighth Report on Treasury and Federal Reserve CARES Act lending, December 31, 2020.
  50. Report Ok Legislative Office of Fiscal Transparency Oesc Pandemic Ui Rapid Response 2021Source documentOklahoma LOFT evaluation (January 2021) of OESC's pandemic unemployment response; trust fund fell from $1.2 billion to under $100 million.
  51. Emergency Rental Assistance (notice, 86 FR 1585, January 8, 2021)Source document
  52. Department of the Treasury Emergency Rental Assistance Frequently Asked Questions (January 19, 2021)Source document
  53. State High Risk Update—Coronavirus Relief Fund California Should Have Allocated More Funding to Small CountiesSource document · Reports and auditsCalifornia State Auditor Report 2020-610 (January 19, 2021) on Coronavirus Relief Fund allocations: small counties got $102 per person, large $190.
  54. Coronavirus Food Assistance Program; Additional Assistance (rule, 86 FR 4877, January 19, 2021)Source document
  55. The Ninth Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's ninth report recaps its first eight reports and final CARES Act Subtitle A lending totals.
  56. SIGPR Quarterly Report to CongressSource document · Reports and auditsSIGPR's quarterly report for October to December 2020: 69 leads referred, new investigations, and an analysis of multiple-dipping in CARES Act programs.
  57. Temporary Halt in Residential Evictions to Prevent the Further Spread of COVID-19 (notice, 86 FR 8020, February 3, 2021)Source document
  58. Treasury OIG Letter Re: State of Rhode Island's Uses of Coronavirus Relief Fund Payment (OIG-CA-21-018)Source documentTreasury OIG letter of February 11, 2021 (OIG-CA-21-018) advising Rhode Island that Coronavirus Relief Fund money may not cover revenue shortfalls.
  59. FIN-2021-NTC1, FinCEN Notice, February 24, 2021Source document · NoticesFinCEN Notice FIN-2021-NTC1 (February 24, 2021) consolidates SAR keywords and filing instructions for COVID-19 fraud, including PPP and EIDL.
  60. The Tenth Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's tenth report analyzes the Main Street Lending Program's $16.6 billion in loans across 1,830 borrowers.
  61. OIG-CA-20-028R: Coronavirus Relief Fund Frequently Asked Questions Related to Reporting and RecordkeepingSource document · Reports and auditsTreasury OIG-CA-20-028R, March 2, 2021: revised Coronavirus Relief Fund FAQs on reporting and recordkeeping, with the covered period extended.
  62. Congressional Record, March 4, 2021: floor action on H.R. 1319 (American Rescue Plan Act of 2021)Source document
  63. Emergency Capital Investment Program-Restrictions on Executive Compensation, Share Buybacks, and Dividends (rule, 86 FR 13449, March 9, 2021)Source document
  64. GAO-21-387, COVID-19: Sustained Federal Action Is Crucial as Pandemic Enters Its Second YearSource document · Reports and audits
  65. CRF Prime Recipient Desk Review Procedures (OIG-CA-21-004R, 3/22/21)Source document · Reports and auditsTreasury OIG procedures OIG-CA-21-004R (March 22, 2021) for desk reviews of Coronavirus Relief Fund prime recipients' reported spending.
  66. Regulatory Capital Rule: Emergency Capital Investment Program (rule, 86 FR 15076, March 22, 2021)Source document
  67. GAO-21-472T, Testimony on COVID-19 Loans' Internal Controls and Fraud — GAO, March 24, 2021Source document · Testimony and hearings · Shear TestimonyGAO-21-472T, GAO testimony to the Senate Small Business Committee, March 24, 2021, on fraud risks and internal controls in SBA's PPP and EIDL programs.
  68. Central Liquidity Facility (rule, 86 FR 15568, March 24, 2021)Source document
  69. Emergency Rental Assistance FAQs, Revised March 26, 2021 — U.S. Department of the TreasurySource document
  70. The Eleventh Report of the Congressional Oversight CommissionSource document · Reports and auditsEleventh Report of the Congressional Oversight Commission, March 30, 2021: Treasury airline industry loan program, $21.2 billion in loans.
  71. Temporary Halt in Residential Evictions To Prevent the Further Spread of COVID-19 (notice, 86 FR 16731, March 31, 2021)Source document
  72. Semiannual Report to Congress — Pandemic Response Accountability Committee (2021-04-01)Source document · Reports and auditsPRAC Semiannual Report to Congress for April 1 through September 30, 2021 on oversight of pandemic relief spending of about $5 trillion.
  73. Paycheck Protection Program Loans FAQs, April 6, 2021 — Small Business AdministrationSource documentSBA Paycheck Protection Program Loans FAQs as of April 6, 2021: borrower and lender guidance on eligibility, affiliation, payroll costs and bankruptcy.
  74. COVID-19 Telehealth Program; Promoting Telehealth for Low-Income Consumers (rule, 86 FR 18459, April 9, 2021)Source document
  75. COVID-19 Telehealth Program (rule, 86 FR 18898, April 12, 2021)Source document
  76. Emergency Broadband Benefit Program (rule, 86 FR 19532, April 13, 2021)Source document
  77. Results of Analytical Testing of the Board’s Publicly Reported Data for the Main Street Lending ProgramSource document · Briefs and memorandaFederal Reserve OIG memo finds inaccurate city and state data in the Main Street Lending Program loan records, 45 of 1,830 published.
  78. Prime Recipient GrantSolutions Monitoring and Compliance Procedures Guide Updated April 2021 (OIG-CA-20-029R)Source documentTreasury OIG guide OIG-CA-20-029R (April 19, 2021) on monitoring Coronavirus Relief Fund prime recipients' quarterly GrantSolutions submissions.
  79. GAO-21-498T, COVID-19 Loans: SBA Has Begun to Take Steps to Improve Oversight and Fraud Risk ManagementSource document · Orders and opinions
  80. American Rescue Plan Act Elementary and Secondary School Emergency Relief Fund (rule, 86 FR 21195, April 22, 2021)Source document
  81. SIGPR Quarterly Report to the United States Congress - March 31Source document · Reports and auditsSIGPR's report for January to March 2021 says a Justice Department legal opinion cut its oversight of PPP and other pandemic programs.
  82. The Twelfth Report of the Congressional Oversight CommissionSource document · Reports and auditsTwelfth Report of the Congressional Oversight Commission, April 30, 2021: national security loan to Yellow Corporation and the 68% figure.
  83. First Amended Class Action Complaint — Adia Holdings v. United StatesSource document · Complaints and indictments · Plaintiff, v. THE UNITED STATES OF AMERICA,Class complaint by Adia Holdings, No. 23-623C (Fed. Cl.), over Restaurant Revitalization Fund grants the SBA approved and then rescinded.
  84. COVID Relief Funding Distribution: A Performance Audit Report, September 2022 (Report Number R-22-013)Source document · Reports and auditsLegislative Post Audit report R-22-013 on the distribution of COVID relief funding in Kansas, September 2022.
  85. OIG-CA-21-020: American Rescue Plan - Application of Lessons Learned From the Coronavirus Relief FundSource document · Briefs and memorandaTreasury OIG memorandum OIG-CA-21-020 applying Coronavirus Relief Fund lessons learned to American Rescue Plan programs, May 17, 2021.
  86. Spotlight: Unemployment Insurance System Review — New Mexico Legislative Finance CommitteeSource documentNew Mexico LFC review (May 19, 2021) of unemployment insurance in the pandemic: an estimated $250 million in overpayments and $278 million borrowed.
  87. Motion for Summary JudgmentSource document · Orders and opinionsState defendants' resistance to summary judgment in The Arc of Iowa v. Reynolds, No. 4:21-CV-00264-RP-SBJ (S.D. Iowa), over Iowa Code § 280.31 mask rules.
  88. The Thirteenth Report of the Congressional Oversight CommissionSource document · Reports and auditsThirteenth Report of the Congressional Oversight Commission, May 28, 2021: TALF made 224 loans totaling $4.4 billion before ceasing operations.
  89. Establishing Emergency Connectivity Fund To Close the Homework Gap (rule, 86 FR 29136, May 28, 2021)Source document
  90. Temporary Halt in Residential Evictions To Prevent the Further Spread of COVID-19 (notice, 86 FR 34010, June 28, 2021)Source document
  91. Pennsylvania Single Audit Report (FY Ended June 30, 2021)Source document · Reports and audits · 2022 Single Audit Fye 2021 06 30Pennsylvania Single Audit Report, fiscal year ended June 30, 2021 (transmitted March 18, 2022): $72.5 billion in federal expenditures, 20 major programs.
  92. SIGPR Quarterly Report to Congress (April–June 2021)Source document · Reports and audits · Sigpr Quarterly 2021 06 30 Sigpr Quarterly Report To The United States Congress April To June 2021SIGPR quarterly report to Congress, April to June 2021: 620 hotline complaints, 20 inquiries and investigations, Direct Loan and Main Street audits.
  93. The Fourteenth Report of the Congressional Oversight CommissionSource document · Reports and auditsFourteenth Report of the Congressional Oversight Commission, June 30, 2021: CARES Act lending facilities ceased operations, wind-down plans.
  94. Final Requirements; American Rescue Plan Act Homeless Children and Youth Program (rule, 86 FR 36222, July 9, 2021)Source document
  95. Special Financial Assistance by PBGC (rule, 86 FR 36598, July 12, 2021)Source document
  96. American Rescue Plan Act Emergency Assistance to Non-Public Schools Program (rule, 86 FR 36648, July 13, 2021)Source document
  97. Results of Analytical Testing of the Board’s Publicly Reported Data for the Secondary Market Corporate Credit FacilitySource document · Briefs and memorandaFederal Reserve OIG memorandum, July 14, 2021, on duplicate and unclear entries in the Board's public SMCCF transaction disclosures for January-April 2021.
  98. GAO-21-105202, COVID-19 Pandemic: Actions Needed to Improve Federal Oversight of Assistance (Testimony)Source document
  99. Paycheck Protection Program Loans FAQs, July 29, 2021 — Small Business AdministrationSource documentSBA Paycheck Protection Program Loans FAQs as of July 29, 2021: guidance on eligibility and payroll costs, and the end of Loan Necessity Questionnaires.
  100. Debt Refinancing in the 504 Loan Program (rule, 86 FR 40775, July 29, 2021)Source document
  101. The Fifteenth Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's fifteenth report updates outstanding balances of the closed CARES Act Federal Reserve and Treasury lending programs.
  102. State High-Risk Audit Program: Updated Assessment, Report 2021-601 — California State AuditorSource document · JudgmentsCalifornia State Auditor Report 2021-601 (August 2021) updating the state high-risk list, including management of COVID-19 federal funds.
  103. Coronavirus Food Assistance Program 2; Producers of Sale-Based Commodities and Contract Producers (rule, 86 FR 48013, August 27, 2021)Source document
  104. The Sixteenth Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's Sixteenth Report on Treasury and Federal Reserve CARES Act lending facilities, August 31, 2021.
  105. Lessons LearnedSource document · Reports and audits
  106. Council Bluffs Community School District Motion to Dismiss and Joinder — The Arc of Iowa v. Reynolds (S.D. Iowa No. 4:21-cv-264, Dkt. 97) (2022-08-01)Source document · Complaints and indictmentsCouncil Bluffs school district's motion to dismiss and joinder, Arc of Iowa v. Reynolds, No. 4:21-cv-264 (S.D. Iowa), Doc. 97, filed August 1, 2022.
  107. Complaint - ERIN VERCANDE, individually and on behalf of S.V., a minor, Plaintiffs, v. KIM REYNOLDS, in her official capacity as Governor of Iowa (2021-09-03)Source document · Complaints and indictmentsComplaint in The Arc of Iowa v. Reynolds, No. 4:21-cv-264 (S.D. Iowa), filed September 3, 2021, challenging Iowa's school mask-mandate ban under the ADA.
  108. Kim Reynolds, In her: Transcript of Hearing on MotionSource document · Motions · The Arc of Iowa v. ReynoldsTranscript of a temporary restraining order hearing in The Arc of Iowa v. Reynolds, No. 4:21-cv-264 (S.D. Iowa), September 10, 2021.
  109. GAO-22-104360, Indian Health Service: Relief Funding and Agency Response to COVID-19 PandemicSource document · Reports and auditsGAO-22-104360 report on Indian Health Service COVID-19 relief funding of more than $9 billion and its pandemic response, March 2022.
  110. The Seventeenth Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's seventeenth report: corporate bond facility fully wound down, Main Street loans at $15.9 billion.
  111. SIGPR Quarterly Report to the United States Congress - September 30, 2021Source document · Reports and auditsSIGPR Quarterly Report to Congress, July to September 2021 (October 29, 2021): 242 hotline complaints, Main Street Lending audit and restitution proposal.
  112. COVID-19: Lessons Learned from Interior and Treasury’s Administration of CARES Act Funds (GAO-22-104349)Source document · Reports and auditsGAO-22-104349 (October 29, 2021) on Interior and Treasury's distribution of CARES Act funds to tribes, with two recommendations to Treasury.
  113. The Eighteenth Report of the Congressional Oversight CommissionSource document · Reports and auditsEighteenth Report of the Congressional Oversight Commission, October 29, 2021: CARES Act lending facilities, MSLP loan loss allowance of $2.5 billion.
  114. The Nineteenth Report of the Congressional Oversight CommissionSource document · Reports and auditsNineteenth Report of the Congressional Oversight Commission, November 30, 2021: CARES Act lending facilities, MSLP loan loss allowance of $2.3 billion.
  115. GAO-22-104425, COVID-19: Selected States Modified Meal Provision and Other Older Americans Act Services to Prioritize SafetySource document · Reports and auditsGAO-22-104425 (December 15, 2021): how states used Older Americans Act COVID-19 funds, including about 24 million more meals provided in fiscal year 2020.
  116. GAO-22-105380, COVID-19: Agencies Are Taking Steps to Improve Future Use of Defense Production Act AuthoritiesSource document · Reports and auditsGAO-22-105380 (December 16, 2021) reviews agencies' use of Defense Production Act authorities for COVID-19 medical supplies and related challenges.
  117. Follow Up Letter - Apache Tribe of Oklahoma Use of Coronavirus Relief Fund PaymentSource documentTreasury OIG tells the Apache Tribe of Oklahoma to return $500,000 of CRF proceeds used to secure a loan, December 28, 2021, OIG-CA-22-006.
  118. Coronavirus Relief Fund; Notice of Availability (notice, 86 FR 74231, December 29, 2021)Source document
  119. Prime Recipient Quarterly GrantSolutions Submissions Closeout Procedures Guide (OIG-CA-22-010)Source document
  120. The Twentieth Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's Twentieth Report on Treasury and Federal Reserve CARES Act lending facilities, January 3, 2022.
  121. The opinion and judgment of this Court filed on January 25, 2022 are vacatedSource document · Orders and opinions · The Arc of Iowa v. ReynoldsEighth Circuit order of March 28, 2022 in The Arc of Iowa v. Reynolds, No. 21-3268, vacating its January 25, 2022 opinion and judgment.
  122. The court has issued an opinion in this case. Judgment has been entered in accordanceSource document · Orders and opinions · The Arc of Iowa v. ReynoldsEighth Circuit clerk's letter of January 25, 2022 in The Arc of Iowa v. Reynolds, No. 21-3268, giving notice of opinion and judgment.
  123. GAO-22-104431, COVID-19: Better USAID Documentation and More-Frequent Reporting Could Enhance Monitoring of Humanitarian EffortsSource document · Reports and auditsGAO-22-104431 (January 26, 2022) on State and USAID monitoring of $908 million in COVID-19 humanitarian aid, recommending better USAID documentation.
  124. Main Street Lending Program Survey Results (SIGPR-A-22-001)Source document · Reports and auditsSIGPR report SIGPR-A-22-001, January 27, 2022: Main Street Lending Program survey of 58 lenders and 627 borrowers, with mostly positive feedback.
  125. SIGPR Quarterly Report to the United States Congress - June 30, 2021Source document · Reports and auditsSIGPR quarterly report to Congress for October to December 2021 (January 31, 2022), warning its funds run out in July 2022 and listing oversight work.
  126. The Twenty-First Report of the Congressional Oversight CommissionSource document · Reports and auditsTwenty-First Report of the Congressional Oversight Commission, January 31, 2022: CARES Act lending facilities and Treasury loan repayments.
  127. Best Practices and Lessons Learned From the Administration of Pandemic Related Unemployment Benefits ProgramsSource document · Briefs and memorandaPRAC memorandum (February 16, 2022) transmitting MITRE's study of unemployment insurance fraud prevention practices reported by 12 state agencies.
  128. The Board Has Effective Processes to Collect, Aggregate, Validate, and Report CARES Act Lending Program DataSource document · Reports and auditsFederal Reserve OIG finds the Board's CARES Act lending data reporting effective and largely accurate, with two recommendations.
  129. The Twenty-Second Report of the Congressional Oversight CommissionSource document · Reports and auditsTwenty-Second Report of the Congressional Oversight Commission, February 28, 2022: CARES Act lending facilities and Yellow document requests.
  130. OIG-CA-22-012 Coronavirus Relief FundSource document · Reports and auditsTreasury OIG procedures for a risk-scoring dashboard used to pick Coronavirus Relief Fund recipients for desk reviews and audits.
  131. State Small Business Credit Initiative; Demographics-Related Reporting Requirements (rule, 87 FR 13628, March 10, 2022)Source document
  132. American Rescue Plan Act: Implementation of Advance Recovery Rebate Credit Payments (2022-03-21)Source document · Reports and auditsTIGTA Report 2022-47-030, March 21, 2022: advance Recovery Rebate Credit payments, $1.9 billion to potentially ineligible individuals.
  133. The Twenty-Third Report of the Congressional Oversight CommissionSource document · Reports and auditsTwenty-Third Report of the Congressional Oversight Commission, March 31, 2022: CARES Act Subtitle A lending by the Treasury and the Federal Reserve.
  134. An Examination of the SBA's COVID-19 ProgramsSource documentHouse Small Business Committee hearing of May 26, 2021 with SBA Administrator Guzman on SBA COVID-19 programs, printed April 1, 2022.
  135. PRAC's Semiannual Report to Congress - September 2022Source document · Reports and auditsPRAC Semiannual Report to Congress, April 1 to September 30, 2022: 114 OIG pandemic oversight reports, 343 recommendations, $31.2 billion in findings.
  136. Establishing Emergency Connectivity Fund To Close the Homework Gap (rule, 87 FR 19393, April 4, 2022)Source document
  137. GAO-22-105397, COVID-19: Current and Future Federal Preparedness Requires Fixes to Improve Health Data and Address Improper PaymentsSource document · Reports and auditsGAO-22-105397 (April 27, 2022), GAO's 10th CARES Act report on the COVID-19 response, with 15 new recommendations and one matter for Congress.
  138. The Twenty-Fourth Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's twenty-fourth report updates remaining balances of CARES Act lending programs as of April 2022.
  139. Paycheck Protection Program Loans FAQs, May 5, 2022 — Small Business AdministrationSource documentSBA Paycheck Protection Program Loans FAQs as of May 5, 2022: guidance on eligibility, affiliation, payroll costs and nonprofit lender forgiveness.
  140. Mandate — The Arc of Iowa v. Reynolds, No. 21-3268 (8th Cir.)Source document · Orders and opinions · The Arc of Iowa v. Reynolds
  141. Processing of Recovery Rebate Credit Claims During the 2021 Filing Season (2022-05-19)Source document · Reports and auditsTIGTA finds $898 million in potentially improper Recovery Rebate Credit payments in 2021 and about 10 million eligible people not paid.
  142. The Twenty-Fifth Report of the Congressional Oversight CommissionSource document · Reports and auditsTwenty-Fifth Report of the Congressional Oversight Commission, May 31, 2022: CARES Act Subtitle A lending by the Treasury and the Federal Reserve.
  143. Final Requirements-American Rescue Plan Act Elementary and Secondary School Emergency Relief Fund (rule, 87 FR 34790, June 8, 2022)Source document
  144. Examining Federal Efforts to Prevent, Detect, and Prosecute Pandemic Relief FraudSource document
  145. Temporary 504 Express Loan Authority for Certified Development Companies Participating in the Accredited Lenders Program (rule, 87 FR 37979, June 27, 2022)Source document
  146. The Twenty-Sixth Report of the Congressional Oversight CommissionSource document · Reports and auditsTwenty-Sixth Report of the Congressional Oversight Commission, June 30, 2022: CARES Act lending facilities, MSLP allowance and airline loan repayments.
  147. Defendants Governor Kim Reynolds and Ann Lebo’s Motion to Dismiss — The Arc of Iowa v. Reynolds, No. 4:21-cv-00264Source document · MotionsKim Reynolds and Ann Lebo move to dismiss The Arc of Iowa v. Reynolds, No. 4:21-cv-00264-RP-HCA (S.D. Iowa), a school mask mandate suit, July 1, 2022.
  148. Special Financial Assistance by PBGC (rule, 87 FR 40968, July 8, 2022)Source document
  149. The Twenty-Seventh Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's twenty-seventh report gives July 2022 balances for remaining CARES Act Federal Reserve and Treasury loans.
  150. Support of their Motion to DismissSource document · Motions · The Arc of Iowa v. ReynoldsIowa officials' reply arguing plaintiffs abandoned their claims and must exhaust IDEA remedies in Arc of Iowa v. Reynolds, No. 4:21-cv-00264 (S.D. Iowa).
  151. GAO-23-105730, Veterans Affairs: Projection, Use, and Oversight of COVID-19 Relief FundingSource document · Reports and audits
  152. Treasury OIG-Senate Committee on Commerce, Science and Transportation Broadband Inquiry to PRACSource documentTreasury OIG letter OIG-CA-22-020, August 30, 2022, to the PRAC Chair on use of pandemic relief funds for broadband access.
  153. The Twenty-Eighth Report of the Congressional Oversight CommissionSource document · Reports and auditsTwenty-Eighth Report of the Congressional Oversight Commission, August 31, 2022: CARES Act Subtitle A lending by Treasury and the Federal Reserve.
  154. OIG Final Report 22-21 Paycheck Protection Program Eligibility for Nonprofit OrganizationsSource document · Reports and auditsSBA OIG Report 22-21, September 26, 2022: PPP eligibility for nonprofits, 179 potentially ineligible loans totaling approximately $684 million.
  155. Audit of Air Carrier Worker Support Certifications - Pegasus Elite Aviation, Inc. (OIG-22-043) (2022-09-28, 2)Source document · Briefs and memorandaTreasury OIG audit finds Pegasus Elite Aviation overstated its airline payroll support request and received a $767,452 overpayment.
  156. Audit of Air Carrier Worker Support Certifications - Xojet Aviation, LLC (OIG-22-041) (2022-09-28, 3)Source document · Briefs and memorandaTreasury OIG Audit Report OIG-22-041, September 28, 2022: XOJET Aviation PSP1 application overstated by $220,228, overpayment of $172,218.
  157. Complaint — TJM 64, Inc. v. Administrator of the Small Business Administration (W.D. Tenn.)Source document · Complaints and indictments · Plaintiffs, v. No.Memphis restaurant owners' suit claiming the Restaurant Revitalization Fund's race and gender priority denied them a grant.
  158. The Twenty-Ninth Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's report of September 30, 2022 gives remaining balances of CARES Act Federal Reserve and Treasury loans.
  159. PRAC's Semiannual Report to Congress October 1, 2022 - March 31, 2023Source document · Reports and auditsPRAC Semiannual Report to Congress, October 1, 2022 to March 31, 2023: fraud alert on $5.4 billion in potentially fraudulent loans and oversight activity.
  160. The Thirtieth Report of the Congressional Oversight CommissionSource document · Reports and auditsThirtieth Report of the Congressional Oversight Commission, October 31, 2022: CARES Act Subtitle A lending by Treasury and the Federal Reserve.
  161. Memorandum (2022-11-09)Source document · Briefs and memorandaOIG memorandum report 2022-IT-B-015 (November 9, 2022) on cybersecurity vendor risk management for the Main Street Lending Program and SMCCF.
  162. The Thirty-First Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's 31st CARES Act report, November 30, 2022: Main Street Lending balance $12.1 billion, loss allowance $1.4 billion.
  163. GAO-23-105473, COVID-19 RELIEF FUNDS: Lessons Learned Could Improve Future Distribution of Federal Emergency Relief to Tribal RecipientsSource document · Reports and auditsGAO-23-105473 (December 15, 2022): how five agencies distributed COVID-19 relief to tribal recipients, with lessons learned and a matter for Congress.
  164. The Thirty-Second Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's report of December 30, 2022 gives year-end balances of CARES Act Federal Reserve and Treasury loans.
  165. Report GAO-23-105795, American Rescue Plan Act Implementation — Government Accountability OfficeSource document · Reports and auditsGAO report GAO-23-105795, April 26, 2023: how EDA, EPA and FWS allocated, awarded and plan to monitor American Rescue Plan Act funds.
  166. Desk Review of the Town of Hempstead, New YorkSource document · Briefs and memorandaTreasury OIG-CA-23-006, January 9, 2023: desk review of Town of Hempstead Coronavirus Relief Fund use finds expenditures compliant, low risk.
  167. Pandemic Assistance Programs and Agricultural Disaster Assistance Programs (rule, 88 FR 1862, January 11, 2023)Source document
  168. Senate Bill Report — SB 5336, Main Street Trust Fund Tax Credit Population Criteria (Washington, 2023)Source document
  169. Senate Bill Report SB 5336 — Population Criteria for the Main Street Trust Fund Tax Credit (January 17, 2023)Source document
  170. GAO-23-105500, COVID-19: HHS Funds Allocated to Support Disproportionately Affected CommunitiesSource document · Reports and auditsGAO-23-105500 report, January 24, 2023: HHS allocated $29 billion of $75 billion in relief funds to communities disproportionately affected by COVID-19.
  171. Special Financial Assistance by PBGC-Withdrawal Liability Condition Exception (rule, 88 FR 4900, January 26, 2023)Source document
  172. Desk Review of Broward County, FL Use of Coronavirus Relief Fund Proceeds (OIG-CA-23-010)Source document · Briefs and memoranda
  173. The Thirty-Third Report of the Congressional Oversight CommissionSource document · Reports and auditsThirty-Third Report of the Congressional Oversight Commission, January 31, 2023: MSLP loan loss allowance of $1.4 billion and airline loan repayments.
  174. Desk Review of the State of New York's Use of Coronavirus Relief Fund Proceeds (OIG-CA-23-013)Source document · Briefs and memorandaTreasury OIG desk review OIG-CA-23-013: New York's CRF documentation complies except aggregate payments to individuals; risk rated low, February 14, 2023.
  175. GAO-23-106050, COVID-19: U.S. Territory Experiences Could Inform Future Federal ReliefSource document · Reports and auditsGAO-23-106050, September 2023: more than $32 billion in COVID-19 relief to five U.S. territories and four themes for future relief.
  176. The Thirty-Fourth Report of the Congressional Oversight CommissionSource document · Reports and auditsThirty-Fourth Report of the Congressional Oversight Commission, February 28, 2023: CARES Act Subtitle A lending by Treasury and the Federal Reserve.
  177. Waste, Fraud, and Abuse Go Viral: Inspectors General on Curing the DiseaseSource document
  178. Quarterly Report to the United States Congress: January through March 2023 (2023-03-09)Source document · Briefs and memorandaSIGPR Quarterly Report to Congress, January through March 2023: airline loan attestation reviews, MSLP interim report and investigative activity.
  179. Audit of Air Carrier Worker Support Certifications - Corvus Airlines, Inc. OIG-23-021 (2023-03-27)Source document · Briefs and memorandaTreasury OIG audit OIG-23-021 finds Corvus Airlines reported correct PSP1 information and did not over-request payroll support, March 27, 2023.
  180. Fort McDermitt Final CRF Desk Review MemoSource document · Briefs and memorandaTreasury OIG memorandum OIG-CA-23-011, March 28, 2023: desk review of Fort McDermitt Paiute-Shoshone Tribe's Coronavirus Relief Fund use.
  181. GAO-24-106753, COVID-19 Relief: States’ and Localities’ Fiscal Recovery Funds Spending as of March 31, 2023Source document · Reports and audits
  182. The Thirty-Fifth Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's 35th CARES Act report, March 31, 2023: Main Street loans at $10.7 billion with a $1.1 billion loss allowance.
  183. Disaster Assistance Loan Program Statutory Updates (rule, 88 FR 24107, April 19, 2023)Source document
  184. OIG-23-024 Audit of Air Carrier Worker Support Certifications - Constant Aviation, LLCSource document · Briefs and memorandaTreasury OIG audit OIG-23-024 finds Constant Aviation received a $52,003 PSP1 payroll support overpayment and recommends recovery, April 21, 2023.
  185. The Thirty-Sixth Report of the Congressional Oversight CommissionSource document · Reports and auditsThirty-Sixth Report of the Congressional Oversight Commission, April 30, 2023: CARES Act Subtitle A lending by Treasury and the Federal Reserve.
  186. Complaint Exhibits — Adia Holdings v. United StatesSource document · Exhibits and declarations · Adia Holdings UsComplaint exhibits in Adia Holdings v. United States, No. 1:23-cv-00623 (Fed. Cl.), May 1, 2023: a canceled $169,820.34 restaurant fund award.
  187. GAO-23-106833, Child Care: Observations on States' Use of COVID-19 Pandemic-Related FundingSource document
  188. The Thirty-Seventh Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's 37th CARES Act report, May 31, 2023: Main Street Lending balance $10.3 billion, losses about $136 million.
  189. Congressional Record, June 1, 2023: floor action on H.R. 3746 (Fiscal Responsibility Act of 2023)Source document
  190. Audit of Air Carrier Worker Support Certifications – Ground Services International, Inc (2023-06-06)Source document · Briefs and memorandaTreasury OIG Audit Report OIG-23-028, June 6, 2023: Ground Services International PSP1 application, aggregate understatement of $261,799.
  191. Audit of Air Carrier Worker Support Certifications - Paradigm Jet management, IncSource document · Briefs and memorandaTreasury OIG Audit Report OIG-23-027, June 6, 2023: Paradigm Jet Management, Inc. certifications under the Air Carrier Payroll Support Program.
  192. Audit Report (2023-06-13)Source document · Briefs and memoranda
  193. Chippewa Cree Tribe Final CRF Desk Review Memo 06.26.23Source document · Briefs and memorandaTreasury OIG memorandum OIG-CA-23-018, June 26, 2023: desk review of Chippewa Cree Tribe's Coronavirus Relief Fund use, questioning $75,090.88.
  194. State of Illinois Final CRF Desk Review Memo 06.26.23Source document · Briefs and memorandaTreasury OIG desk review OIG-CA-23-019: Illinois' CRF documentation complies with the CARES Act, risk rated low, June 26, 2023.
  195. Cherokee Nation Final CRF Desk Review Memo 06.27.23Source document · Briefs and memorandaTreasury OIG-CA-23-020, June 27, 2023: desk review of Cherokee Nation Coronavirus Relief Fund use finds expenditures compliant, low risk.
  196. New York City Final CRF Desk Review Memo 06.27.23Source document · Briefs and memorandaTreasury OIG memorandum OIG-CA-23-021, June 27, 2023: desk review of New York City's use of Coronavirus Relief Fund proceeds.
  197. The Thirty-Eighth Report of the Congressional Oversight CommissionSource document · Reports and auditsCongressional Oversight Commission's 38th and final CARES Act report, June 27, 2023: Main Street Lending balance $10.0 billion, losses about $134 million.
  198. Lancaster County, PA Final CRF Desk Review Memo 06.29.23Source document · Briefs and memorandaTreasury OIG desk review finds Lancaster County, Pa. lacked support for $38,793,071.36 of Coronavirus Relief Fund spending, June 29, 2023.
  199. GAO-24-106353, COVID-19: Insights from Fraud Schemes and Federal Response EffortsSource document · Reports and audits
  200. Tracking Pandemic Relief Funds that Went to Local Communities Reveals Persistent Data Gaps and Data Reliability IssuesSource documentPRAC report, July 2023: about $2.65 billion in pandemic relief went to six U.S. communities, and data gaps made the funds hard to track.
  201. OIG-CA-23-026: Turtle Mountain Band of Chippewa Indians ReviewSource document · Briefs and memorandaTreasury OIG-CA-23-026, July 7, 2023: desk review questions $32,333,620.36 of Turtle Mountain Band of Chippewa Indians CRF spending.
  202. Desk Review of Los Angeles County, California's Use of Coronavirus Relief Fund Proceeds (OIG-CA-23-027)Source document · Briefs and memoranda
  203. State of California Final CRF Desk Review Memo Revised 07.07.23Source document · Briefs and memorandaTreasury OIG desk review OIG-CA-23-025: California's CRF use complies except one $6,952 software subscription; risk rated low, July 7, 2023.
  204. SIGPR Fact Sheet — August 2023Source document
  205. GAO-23-106554, COVID-19: GAO Recommendations Can Help Federal Agencies Better Prepare for Future Public Health EmergenciesSource documentGAO-23-106554 (July 11, 2023): GAO COVID-19 oversight summary reporting 386 recommendations to agencies, 134 fully addressed as of April 30, 2023.
  206. City of Dallas Coronavirus Relief Fund Desk Review (OIG-CA-23-028) — Treasury OIG, July 20, 2023Source document · Briefs and memoranda
  207. San Bernardino County Coronavirus Relief Fund Desk Review (OIG-CA-23-030) — Treasury OIG, July 20, 2023Source document · Briefs and memorandaTreasury OIG desk review OIG-CA-23-030 questions $4,151,611.96 of San Bernardino County's CRF spending; risk rated moderate, July 20, 2023.
  208. State of Florida Coronavirus Relief Fund Desk Review (OIG-CA-23-029) — Treasury OIG, July 20, 2023Source document · Briefs and memorandaTreasury OIG desk review questions $893,154,357.89 of the State of Florida's Coronavirus Relief Fund spending as unsupported, July 20, 2023.
  209. City of Phoenix Coronavirus Relief Fund Desk Review (OIG-CA-23-032) — Treasury OIG, July 21, 2023Source document · Briefs and memorandaTreasury OIG-CA-23-032, July 21, 2023: desk review of Phoenix, Arizona Coronavirus Relief Fund use questions $147,379.46 in grants.
  210. Desk Review of Pleasant Point Indian Reservation, Maine's Use of Coronavirus Relief Fund (OIG-CA-23-033)Source document · Briefs and memoranda
  211. State of Texas Coronavirus Relief Fund Desk Review (OIG-CA-23-034) — Treasury OIG, July 21, 2023Source document · Briefs and memorandaTreasury OIG desk review OIG-CA-23-034 questions $17,288,574.87 of Texas' CRF spending; risk rated high, July 21, 2023.
  212. State of Tennessee Coronavirus Relief Fund Desk Review (OIG-CA-23-035) — Treasury OIG, July 26, 2023Source document · Briefs and memorandaTreasury OIG-CA-23-035, July 26, 2023: desk review of State of Tennessee Coronavirus Relief Fund use questions $1,162,363.61.
  213. State of Ohio CRF Final Desk Review Report (7.27.23)Source document · Briefs and memorandaTreasury OIG desk review OIG-CA-23-037 questions $86,801.20 of Ohio's CRF spending, including severance pay; risk rated low, July 27, 2023.
  214. Native Village of Point Hope CRF Final Desk Review Report (7.28.23)Source document · Briefs and memorandaTreasury OIG desk review questions all $2,348,063.69 in Coronavirus Relief Fund money paid to the Native Village of Point Hope, Alaska, July 28, 2023.
  215. Commonwealth of Puerto Rico Final CRF Desk Review Report (8.7.23)Source document · Briefs and memorandaTreasury OIG memorandum OIG-CA-23-040, August 8, 2023: desk review of Puerto Rico's Coronavirus Relief Fund use, questioning $33,681,692.45.
  216. Commonwealth of the Northern Mariana Islands CRF Final Desk Review Report (8.8.23)Source document · Briefs and memorandaTreasury OIG desk review OIG-CA-23-039 questions $11,146,813.35 of Northern Mariana Islands' CRF spending; risk rated high, August 8, 2023.
  217. Commonwealth of Virginia CRF Final Desk Review Report (8.9.23)Source document · Briefs and memorandaTreasury OIG desk review questions $870,559,763.10 of the Commonwealth of Virginia's Coronavirus Relief Fund spending, August 9, 2023.
  218. OHA Decision: Husson University PPP Appeal (Gordon College Doc 15-17)Source document · Complaints and indictments · Plaintiff , v. UNITED STATES SMALL BUSINESSDoc. 15-17 in Gordon College v. SBA, No. 1:23-cv-614-BAH (D.D.C.): SBA OHA decision of August 4, 2022 reversing a PPP loan review for Husson University.
  219. Identity Fraud Victim Redress Processes and SystemsSource document · Briefs and memorandaPRAC memorandum transmitting MITRE report on identity fraud victim redress, September 7, 2023, Public Release Case Number 23-2843.
  220. Final Report - Interim Audit Update - Audit of American Samoa's Uses of Coronavirus Relief Fund Payment - RedactedSource document · Briefs and memorandaTreasury OIG interim audit update (OIG-23-031), September 12, 2023, on American Samoa's use of $1.5 million of Coronavirus Relief Fund proceeds.
  221. Quarterly Report to the United States Congress: July through September 2023 (2023-09-14)Source document · Reports and auditsSIGPR's July to September 2023 report: $1 billion in troubled Main Street loans, $210 million in losses, 8 of 35 direct loans in default.
  222. Washington's Oversight of ARP Esser Plans and SpendingSource document · Briefs and memorandaEducation OIG audit ED-OIG/A22US0094 of Washington's oversight of LEA ARP ESSER plans and spending, September 20, 2023.
  223. SBA's Oversight of RRF RecipientsSource document · Reports and auditsSBA OIG Report 23-15, September 29, 2023: SBA oversight of Restaurant Revitalization Fund recipients, over 20,000 recipients had not filed reports.
  224. GAO-24-107472, COVID-19 Relief: State and Local Fiscal Recovery Funds Spending as of September 30, 2023Source document · Reports and audits
  225. Office of Auditor of StateSource document · Reports and auditsIowa Auditor of State Rob Sand's Single Audit Report for the year ended June 30, 2022: about $12.4 billion in federal funds, October 4, 2023.
  226. Debt Refinancing in the 504 Loan Program (rule, 88 FR 70580, October 12, 2023)Source document
  227. FRB Boston Followed Its Processes for Monitoring the Credit Quality of Main Street Lending Program LoansSource document · Briefs and memorandaFed OIG Report 2023-FMIC-B-017, October 18, 2023: FRB Boston followed its processes for monitoring Main Street Lending Program credit quality.
  228. GAO-24-106152, COVID-19 Relief Funds: State Experience Could Inform Future Federal Relief FundingSource document · Reports and audits
  229. Quarterly Report to the United States Congress: October to December 2023 (2023-11-07)Source document · Reports and auditsSIGPR's fifteenth Quarterly Report to Congress, October to December 2023: Main Street Lending Program loan losses of $564 million.
  230. Lessons Learned: Recognizing Structural Aspects of the Main Street Lending Program that Failed to Prevent FraudSource document · Reports and auditsSIGPR report, February 23, 2024, says 95 percent SPV participation in Main Street loans left lending banks little incentive to vet borrowers.
  231. Special Inspector General for Pandemic Recovery Quarterly Report to Congress, January to March 2024Source document · Reports and auditsSIGPR 16th Quarterly Report to Congress, January to March 2024: MSLP loan losses rose from $164 million to $572 million, $695 million by March.
  232. Opinion and Order Granting Motion to Dismiss — Adia Holdings v. United StatesSource document · Complaints and indictments · Plaintiff, v. THE UNITED STATES OF AMERICA,Opinion, Adia Holdings v. United States (Fed. Cl.), March 19, 2024: dismisses a contract claim over a cancelled $169,820.34 restaurant grant.
  233. Pandemic Relief Experiences: A Focus on Six CommunitiesSource documentPRAC report, March 2024: pandemic relief in six communities, about $2.65 billion across 89 programs, with themes for future emergencies.
  234. A Review of Pandemic Relief Funding and How It Was Used In Six U.S. Communities - Springfield, MassachuesettsSource documentPRAC report, May 2024: how Springfield, Massachusetts used almost $1.88 billion from 52 pandemic relief programs, with nine programs reviewed in detail.
  235. Blueprint for Enhanced Program Integrity, Ch. 1 (May 2024)Source document · Reports and audits · Report Prac Blueprint Enhanced Program Integrity Chapter 1 2024 05 16PRAC Blueprint for Enhanced Program Integrity, Chapter 1, May 2024: best practices on fraud risk, data checks and emergency relief program design.
  236. COVID-19: Eta’s Oversight of Short-Time Compensation Did not Detect $129.6 Million in Questioned CostsSource document · Reports and auditsDOL OIG report 19-24-003-03-315: ETA's oversight of Short-Time Compensation did not detect $129.6 million in questioned costs, June 26, 2024.
  237. Recapture of Interest on Excess Credits Under the Families First Act, CARES Act, and ARP (proposed rule, 89 FR 54742, July 2, 2024)Source document
  238. Transcribed Interview of Arthur Plews — Committee on Small Business, U.S. House of RepresentativesSource document · 407055 2024 07 31 Chairman Williams Subpoenas Sba Over Voter Registr Att2Transcript of the House Committee on Small Business interview of Arthur Plews, June 11, 2024, on SBA voter registration efforts and Executive Order 14019.
  239. A Review of Pandemic Relief Funding and How It Was Used In Six U.S. Communities Coeur d’Alene, IdahoSource document · Reports and auditsPRAC report on Coeur d'Alene, Idaho: more than $314.4 million from 45 federal pandemic programs, with eight reviewed in detail, July 2024.
  240. OIG Final Report SBA's Oversight of the Community Navigator Pilot Program PerfomranceSource document · Reports and auditsSBA OIG Performance Audit Report 24-25, September 24, 2024: SBA oversight of the $99.9 million Community Navigator Pilot Program.
  241. A Review of Pandemic Relief Funding and How It Was Used in Six U.S. Communities Sheridan County, NebraskaSource document · Reports and auditsPRAC report (September 2024) on pandemic relief funding in Sheridan County, Nebraska: more than $61 million from 31 programs, with six reviewed in detail.
  242. Audit Report OIG-24-043 — Air Carrier Worker Support Certifications, Prospect Airport Services, Inc.Source document · Briefs and memorandaTreasury OIG Audit Report OIG-24-043 (September 26, 2024) on Prospect Airport Services' PSP1 certification: $4,550,348 understatement of its request.
  243. GAO-24-107301, COVID-19 Relief: States’ and Localities’ Fiscal Recovery Funds Spending as of March 31, 2024Source document · Reports and audits
  244. GAO-26-108587, COVID-19 Relief: States’ and Localities’ Fiscal Recovery Funds Spending Update for 2025Source document · Reports and audits
  245. Special Inspector General for Pandemic Recovery Quarterly Report to Congress, October through December 2024Source document · Briefs and memorandaSIGPR's October to December 2024 report: over $1.36 billion in Main Street loan losses, $577 million in fraud under investigation, extension sought.
  246. A Review of Pandemic Relief Funding and How It Was Used in Six U.S. Communities: Marion County, GeorgiaSource document · Reports and auditsPRAC report (January 2025) on pandemic relief funding in Marion County, Georgia: more than $38.8 million from 27 programs, with six reviewed in detail.
  247. Bill — Investing in Main Street Act of 2025 (119th Congress, 1st Session)Source document
  248. A Review of Pandemic Relief Funding and How It Was Used in Six U.S. Communities: White Earth Nation Reservation in MinnesotaSource document · Reports and auditsPRAC report (March 2025) on pandemic relief funding at the White Earth Nation Reservation in Minnesota: more than $278 million from 56 programs.
  249. Appellees. on Brief: Melissa Z. Kelly, Manju Gupta, Tucker Ellis LLP, ClevelandSource document · Briefs and memoranda · Plaintiffs-Appellants, v. KELLY LOEFFLER et al.,Sixth Circuit opinion, W6 Restaurant Group v. Loeffler, No. 24-3483, decided June 9, 2025: Restaurant Revitalization Fund challenge found moot.
  250. GAO-25-107588, COVID-19: Update on Key Indicators, the Federal Response, and Implementation of GAO RecommendationsSource document · Reports and auditsGAO-25-107588 (July 2025): COVID-19 update reporting about $4.65 trillion in relief funds and fraud charges against at least 3,205 defendants.
How this list is built. A record is listed under a program when the filings of its case, taken together, name that program at least three times in their text and at least one-twentieth as often as the program they name most; documents from the same court docket are counted as one case. A case can appear under more than one program. Records whose case names no relief program are listed under Other pandemic litigation. The census is mechanical and is re-run with every build. Laws, regulations and agency guidance for the program are listed as well; they are dated only where the record page states a date.

Sources: the 849 record pages listed; court, dates and document types are as recorded on those pages.

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