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Ongoing Work

The following is a compendium of ongoing OIG work related to the government's pandemic response and recovery efforts.

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Amtrak OIG

Monitoring and Assessing Special Appropriations Related to Coronavirus Impacts

Monitoring and Assessing Special Appropriations Related to Coronavirus Impacts

Department of Defense OIG

Audit of Contracts for Equipment and Supplies in Support of the Coronavirus Disease–2019 (COVID-19) Pandemic (Project No. D2020-D000AX-0110.000)

Objective: We plan to begin the subject audit in April 2020. The objective of this audit is to determine whether the DoD paid fair and reasonable prices for laboratory equipment and personal protective equipment procured in response to the COVID-19 pandemic.

Audit of Controls Over Costs for Health Care Claims for Services Related to COVID-19 (Project No. D2020-D000AW-0117.000)

We plan to begin the subject audit in April 2020. The objective of this audit is to determine whether the Defense Health Agency effectively controlled costs for health care claims related to the COVID-19 pandemic.

Audit of Infectious Disease Medical Treatment Capabilities at Al Udeid Air Base

We plan to begin the subject audit in May 2020. The objective of this audit is to determine whether Al Udeid Air Base (AUAB) has the capability to treat coronavirus disease–2019 (COVID-19) patients and isolate or quarantine suspected infected service members, civilians, and contractors. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

We will perform the audit at Al Udeid Air Base in Qatar. We may identify additional locations during the audit.

Audit of the Disinfection of DoD Facilities in Response to the Coronavirus Disease–2019

We plan to begin the subject audit in May 2020. The objective of this audit is to determine whether DoD Components used supplemental funding, received in response to the coronavirus–19 (COVID-19) pandemic, to procure IT products and services in accordance with applicable DoD and Federal requirements. Specifically, this audit will determine whether DoD Components:

  1. adhered to congressionally-established requirements for using supplemental funds;
     
  2. procured information technology products and services to support operations in response to the COVID-19 pandemic, and used those products and services for that purpose;
     
  3. paid fair and reasonable prices for those products and services; and

  1. assessed whether known cybersecurity risks existed and developed risk mitigation strategies for the risk before procuring or using the information technology products.

Evaluation of Defense Logistics Agency Contracts for Ventilators in Response to the Coronavirus-Disease-2019 Outbreak (Project No. D2020-DEV0SA-0124.000)

We plan to begin the subject evaluation immediately. The objective of this evaluation is to determine whether the Defense Logistics Agency (DLA) adequately contracted to acquire ventilators in response to the global coronavirus-disease-2019 (COVID-19) pandemic, including how DLA identified contract requirements and provided oversight of the time-phased delivery of ventilators.

Evaluation of DoD Medical Treatment Facility Challenges During the Coronavirus Disease 2019

We plan to begin the subject evaluation in May 2020. The objective of this evaluation is to determine the challenges and needs DoD medical treatment facilities (MTFs) encounter in responding to the COVID-19 pandemic. We may revise the objective as the evaluation proceeds, and we will also consider suggestions from management for additional or revised objectives.

Evaluation of the U.S. Combatant Commands’ Responses to the Coronavirus Disease–2019

We plan to begin the subject evaluation in May 2020. The objective of this evaluation is to determine how U.S. Africa Command, U.S. Central Command, U.S. European Command, U.S. Indo-Pacific Command, U.S. Southern Command, and their component commands executed pandemic response plans; and to identify the challenges encountered in implementing the response plans and the impact to operations resulting from the coronavirus disease-2019 (COVID-19). We may revise the objective as the evaluation proceeds, and we will consider suggestions from management for additional or revised objectives.

Project Announcement: Evaluation of the Navy's Plans and Response to the Coronavirus-Disease-2019 Outbreak Onboard Ships (Project No. D2020-DEV0SI-0127.000)

We plan to begin the subject evaluation in May 2020. The objective of this evaluation is to determine whether the Navy has implemented policies and procedures to prevent and mitigate the spread of infectious diseases, such as coronavirus-disease-2019 (COVID-19), on ships and submarines. In addition, we will determine whether mitigation measures that are effective in preventing the spread of COVID-19 were implemented across the fleet. We may revise the objective as the evaluation proceeds, and we will also consider suggestions from management for additional or revised objectives.

Research for Future Audits and Evaluations Related to the Effects of the 2019 Novel Coronavirus on DoD Operations (Project No. D2020-D000RM-0108.000)

The World Health Organization declared a Public Health Emergency of International Concern for the 2019 novel coronavirus (COVID-19) outbreak on January 30, 2020. On January 31, 2020, the Secretary of Health and Human Services declared a Public Health Emergency in the United States and announced new measures to prevent the spread of COVID-19. Since the outbreak of COVID-19, the DoD has sought to address the impact of COVID-19 on the health and safety of DoD personnel and their dependents. For example, the DoD initiated travel restrictions, canceled or postponed training exercises, transferred medical supplies to other Government agencies, deployed U.S. Navy Hospital ships to areas impacted by the outbreak, quarantined civilians on military installations, and various other measures. This memorandum is to formally inform you that the Department of Defense Office of Inspector General (DoD OIG) is initiating a research project to conduct research, examine the impact of COVID-19 on DoD operations, review measures that the DoD has taken to address the impact of COVID-19, and identify topics for potential DoD OIG audits and evaluations. This research will include data gathering and inquiries into areas such as personnel management; military operations, training, and exercises; human capital; medical readiness and welfare; supply chain management; financial management; cyberspace operations and security; support for civilian authorities; initiatives pertaining to military readiness and the health and welfare of the total force; and other areas.

Department of Health and Human Services OIG

Assessing HHS Agencies' Adherence to Health, Safety, and Operational Protocols During Repatriation and Quarantine Efforts for the COVID-19 Outbreak

Audit of ASPR's Operation of the Strategic National Stockpile in Response to the COVID-19 Disease Pandemic

The Strategic National Stockpile (Stockpile) is a repository of supplies for use in the event of a national emergency in the United States or its territories. Originally funded by Congress in Fiscal Year 1999 and operated by the Centers for Disease Control and Prevention, the Assistant Secretary for Preparedness and Response (ASPR) at the Department of Health and Human Services has been responsible since 2018 for the operation of the Stockpile. OIG has historically reviewed various aspects of the Department's emergency preparedness and response. We plan to determine whether ASPR's operation of the Stockpile was effective in response to the coronavirus disease 2019 (COVID-19) pandemic.

Audit of CARES Act Provider Relief Funds- Distribution of $50 Billion to Health Care Providers

This work will examine the effectiveness of HHS controls over the awarding and disbursement of $50 billion in Provider Relief Fund (PRF) payments to hospitals and other providers. We will obtain data and interview program officials to gain an understanding of how PRF payments were calculated and review PRF payments for compliance with Coronavirus Aid, Relief, and Economic Security (CARES) Act requirements. Among other things, we will seek to determine whether HHS controls over PRF payments ensured that payments were correctly calculated and disbursed to eligible providers.

Audit of Child Care Development Fund Childcare Services During Coronavirus Disease 2019 Pandemic

Audit of HHS's Production and Distribution of COVID-19 Lab Test Kits

Audit of Nursing Home Infection Prevention and Control Program Deficiencies

The Centers for Disease Control and Prevention has indicated that individuals at high risk for severe illness from coronavirus disease 2019 (COVID-19) are people aged 65 years and older and those who live in a nursing home. Currently, more than 1.3 million residents live in approximately 15,450 Medicare- and Medicaid-certified nursing homes in the United States. As of February 2020, State Survey Agencies have cited more than 6,600 of these nursing homes (nearly 43 percent) for infection prevention and control program deficiencies, including lack of a correction plan in place for these deficiencies. To reduce the likelihood of contracting and spreading COVID-19 at these nursing homes, effective internal controls must be in place. Our objective is to determine whether selected nursing homes have programs for infection prevention and control and emergency preparedness in accordance with Federal requirements.

CMS's Internal Controls Over Hospital Preparedness for Emerging Infectious Disease Epidemics Such as Coronavirus Disease 2019

Emergency Preparedness and Response at Care Provider Facilities in the Office of Refugee Resettlement's Unaccompanied Alien Children Program

Health and Safety Standards in Social Services for Adults

Highlights of OIG's Emergency Preparedness Work: Insights for COVID-19 Response

Medicaid Nursing Home Life Safety and Emergency Preparedness Reviews

Medicaid-Audit of Health and Safety Standards at Individual Supported Living Facilities

Nursing Home Oversight During the COVID-19 Pandemic

Onsite surveys of nursing homes are a fundamental safeguard to ensure that nursing home residents are safe and receive high-quality care. In response to the coronavirus disease 2019 (COVID-19) pandemic, CMS directed State Survey Agencies (SSAs) to suspend standard onsite surveys and most onsite surveys for complaints. CMS directed SSAs to conduct onsite surveys in response to the most serious complaints (i.e., those involving immediate jeopardy) and complaints related to infection control, and to conduct targeted infection control surveys, which are abbreviated surveys focused on infection control policies and practices within facilities. Using recent complaint and survey data for all nursing homes, this study will examine the extent to which SSAs and CMS are conducting onsite surveys in nursing homes related to serious complaints and targeted infection control, in accord with CMS's recent guidance to suspend certain onsite surveys. We will also identify any barriers that CMS and SSAs face in conducting onsite surveys, as well as potential solutions.

The Food and Drug Administration's Role in Facilitating Testing for COVID-19

When the Secretary of the Department of Health and Human Services determines that there is a public health emergency and declares that circumstances exist justifying an Emergency Use Authorization (EUA), the Food and Drug Administration (FDA) can issue an EUA under section 564 of the Federal Food, Drug, and Cosmetic Act. An EUA allows for the use of certain unapproved medical products, or unapproved uses of certain approved medical products, to diagnose, treat, or prevent serious or life-threatening diseases when there are no adequate, approved, and available alternatives. FDA issued the first COVID-19 EUA for a diagnostic test to the Centers for Disease Control and Prevention and issued subsequent EUAs to other laboratories. This work will examine FDA's EUA processes and any challenges it may have faced regarding EUAs for COVID-19 diagnostic tests and serological tests for antibodies developed in response to the viral infection.

Department of Homeland Security OIG

DHS OIG Inspection

CBP and ICE’s Ability to Manage the Covid-19 Pandemic at Their Detention Facilities and Among Their Staff

DHS OIG Performance Audit

Verification Review of DHS’ Pandemic Activities

DHS OIG Performance Audit

FEMA’s Federal Coordination Efforts in Response to Covid-19

DHS OIG Performance Audit

FEMA’s Federal Medical Supply Chain in Response to COVID-19

ICE's Efforts to Prevent and Mitigate the Spread of COVID-19 in its Facilities

To determine whether ICE Enforcement and Removal Operations effectively managed the pandemic at its detention facilities and adequately safeguarded the health and safety of both detainees in their custody and their staff.

Department of Justice OIG

Remote Inspections of Facilities Housing Federal Bureau of Prisons Inmates during the COVID-19 Pandemic, and Related Issues

The OIG is conducting a series of remote inspections of facilities housing BOP inmates during the 2019 Novel Coronavirus Disease (COVID-19) pandemic. These inspections will assess whether BOP-managed institutions, contract institutions, and contract Residential Reentry Centers are complying with available guidance and best practices regarding preventing, managing, and containing potential COVID-19 outbreaks in correctional and residential reentry settings. The OIG’s objectives include providing information gathered during these inspections to assist BOP in mitigating the health risks arising from the pandemic.  As part of this work, the OIG is examining the Department’s and the BOP’s use of home confinement and other early release authorities provided under the CARES Act to manage the spread of COVID-19 within BOP facilities. 

Review of EOIR's Response to the COVID-19 Pandemic

The OIG is conducting a limited scope review of the Executive Office for Immigration Review’s handling of certain challenges presented in conducting operations during the 2019 Novel Coronavirus Disease (COVID 19) pandemic. The OIG will assess EOIR’s communication to staff, parties to proceedings, and the public about immigration court operations; its use of personal protective equipment; its use of worksite flexibilities; and its ability to mitigate health risks while maintaining operations during the COVID-19 pandemic.

Review of the Department of Justice Office of Justice Programs' Administration of Coronavirus Aid, Relief, and Economic Security Act Funding

The Department of Justice OIG initiated a review of Coronavirus Aid, Relief, and Economic Security Act funding provided through the fiscal year 2020 Office of Justice Programs' (OJP) Bureau of Justice Assistance Coronavirus Emergency Supplemental Funding Program Solicitation.  The preliminary objectives are to assess OJP's efforts to:  (1) distribute Coronavirus award funding in a timely and efficient manner, and (2) review pre-award activities to determine if Coronavirus awards were made in accordance with applicable laws, regulations, and other guidelines.

Review of the U.S. Marshals Service Response to the COVID-19 Pandemic

The OIG initiated a review of the U.S. Marshals Service (USMS) response to the COVID-19 pandemic.  The review will assess whether the USMS is complying with available guidance and best practices regarding preventing, managing, and containing potential COVID-19 outbreaks in its detention settings.  The preliminary objective is to provide information gathered during this review to assist the USMS in mitigating the health risks arising from the pandemic. 

Department of Labor OIG

2020 CARES Act – Initial Areas of Concern Regarding ETA’s Implementation of Dislocated Worker Grant Provisions

In years past, OIG identified Dislocated Worker Grants (DWG) issues related to prior stimulus funds and natural disasters. To help DOL avoid these past historical pitfalls while implementing its pandemic response, OIG will identify concerns related to DOL DWGs implementation of the CARES Act 2020 provision.

Audit of COVID-19 Pandemic Impact on Job Corps Center Operations

Audit of COVID-19 Pandemic Impact on MSHA Inspections and Investigations

Audit of COVID-19 Pandemic Impact on OWCP Claims Processing and Adjudication

Audit of DOL’s Response to Unemployment Insurance Programs Expansion under the CARES Act

Audit of OSHA COVID-19 Whistleblower Complaint Process

Audit of Unemployment Insurance Self-Certification Fraud Detection under the Pandemic Unemployment Assistance Program

Audit of WHD’s Plan for Implementing COVID-19 Guidance and Oversight

CARES Act: Initial Areas of Concern Regarding Implementation of Unemployment Insurance Provisions

In years past, OIG identified Unemployment Insurance (UI) issues related to prior stimulus funds and natural disasters. To help DOL avoid these past historical pitfalls while implementing its pandemic response, OIG will identify concerns related to DOL and states implementation of the CARES Act 2020 UI provision.

COVID-19 – ETA Grantee Flexibilities

Office of Management and Budget (OMB) issued a memorandum on March 19, 2020 to federal financial assistance recipients and applicants impacted by COVID-19 resulting in a Loss of Operations. These exceptions provided short-term relief for administrative, financial management, and audit requirements under federal regulations and are to be reassessed by OMB by June 17, 2020. OIG will determine if DOL has communicated these flexibilities to recipients and applicants and what is DOL’s ongoing formal plan.

DOL-OIG Audit of OSHA's Guidance to Workplaces for Preventing Exposures to COVID-19

Department of the Treasury's Office of Inspector General

Audit of the Department of the Treasury’s Implementation of “Air Carrier Worker Support” under Title IV, Subtitle B, of the CARES Act (A-FA-20-040)

Title IV, Subtitle B, of The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), (P. L. 116-136) requires the Department of the Treasury (Treasury) to provide financial assistance to air passenger, air cargo, and respective contractors (collectively referred to as air carriers), that must exclusively be used for the continuation of payments of employees’ wages, salaries, and benefits. Financial assistance is to be in an amount equal to the salaries and benefits reported to the Department of Transportation (DOT) for the period April 1, 2019 through September 30, 2019. 

Audit of the Department of the Treasury’s Implementation of “Coronavirus Relief Fund” Under Title VI of the CARES Act (A-FA-20-039)

Title VI of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), (P. L. 116-136) requires the Department of the Treasury (Treasury) to make Coronavirus Relief Fund payments to each State and Tribal government, and each unit of local government that meets the conditions outlined in Title VI. Payments are to be made no later than 30 days after enactment on March 27, 2020. Title VI also authorizes our office to conduct monitoring and oversight of the receipt, disbursement, and use of funds made available to States, Tribal governments and units of local governments. 

Audit of “Air Carrier Worker Support” Certifications under Title IV, Subtitle B, of the CARES Act (A-FA-20-041)

On March 30, 2020, we sent notification of our audit of the Department of
the Treasury’s (Treasury) implementation of Title IV, Subtitle B, of The
Coronavirus Aid, Relief, and Economic Security Act, (P. L. 116-136), which
requires Treasury to provide financial assistance to air passenger and air
cargo carriers (collectively referred to as air carriers) and respective
contractors, that must exclusively be used for the continuation of payments
of employees’ wages, salaries, and benefits.

Department of Transportation OIG

Memorandum to the Secretary: Supporting DOT’s Efforts To Meet CARES Act Responsibilities

Responding to the Coronavirus Aid, Relief, and Economic Security (CARES) Act is undoubtedly among the Department of Transportation’s (DOT) highest priorities in this time of national emergency. 

Environmental Protection Agency OIG

EPA's FY2020 Compliance with the Federal Information Security Modernization Act of 2014

This audit's objective is to conduct an independent evaluation of the EPA’s compliance with the U.S. DHS FY 2020 IG FISMA reporting metrics as well as pursue additional objectives related to the COVID-19 pandemic.

Evaluation of EPA's Information Systems' Compliance with Federal System Security Plans Requirements (revised objectives)

One objective of this audit is to evaluate elements within the System Security Plans to determine whether they provide details to allow the EPA to make decisions to secure its network during the COVID-19 pandemic.

Evaluation of the U.S. Chemical Safety and Hazard Investigation Board's compliance with the Federal Information Security Modernization Act of 2014

The OIG plans to assess the CSB's compliance with the U.S. DHS FY2020 IG FISMA Reporting Metrics. We have also asked our contractor to inform us of instances where CSB lacks the information to make risk-based decisions for providing security of the agency’s network during the COVID-19 disease.

Research for Future Audits and Evaluations Regarding Effects of Coronavirus Pandemic (SARS-CoV-2 Virus and COVID-19 Disease) on EPA Programs and Operations

The OIG plans to initiate a project to research and identify topics for potential audits and evaluations related to the EPA's response to the COVID-19 pandemic.

General Services Administration OIG

Audit of PBS’s Coronavirus Disease 2019 Communication and Cleaning Procedures

The GSA OIG is conducting an audit of the Public Buildings Service’s procedures to: 1) identify and communicate positive and presumed positive COVID-19 cases to building occupants, and 2) ensure that space is cleaned and disinfected in accordance with Centers for Disease Control and Prevention guidelines when positive and presumed positive COVID-19 cases have been identified in GSA-managed facilities.

Monitoring of GSA Activities in Response to the Coronavirus Disease 2019

The CARES Act provides GSA with $295.15M to prevent, prepare for, and respond to COVID-19 domestically or internationally. The GSA OIG will monitor GSA’s implementation of the CARES Act, and issue alert reports as necessary to advise management of potential problems, including any internal control issues. As significant risks or concerns are identified, the OIG will conduct additional audit assignments to address them specifically and in more detail.

Railroad Retirement Board OIG

Review of Coronavirus Aid, Relief, and Economic Security Act at the Railroad Retirement Board.

Small Business Administration OIG

Evaluation of SBA’s Award Procedures for the Coronavirus Aid, Relief, and Economic Security Act Entrepreneurial Development Cooperative Agreements

The Office of Inspector General will be conducting an evaluation of SBA’s award procedures for the Coronavirus Aid, Relief, and Economic Security (CARES) Act entrepreneurial development cooperative agreements. Our evaluation objective is to determine whether SBA awarded the CARES Act entrepreneurial development cooperative agreements in accordance with applicable Federal laws, regulations, and other guidance.

Evaluation of SBA’s Oversight of the Resource Partner Associations Implementation of the Coronavirus Aid, Relief and Economic Security Act Requirements

The Office of Inspector General Audits Division will be conducting an evaluation to determine whether SBA has effective oversight to ensure the Resource Partner Associations implement the Coronavirus Aid, Relief, and Economic Security Act and grant requirements.

SBA's Initial Disaster Assistance Response to COVID-19

The Office of Inspector General Audits Division will conduct an inspection to assess SBA’s initial disaster assistance response to COVID-19, including staffing adequacy, loan application volume, timeliness of disaster loan approvals, and customer service.

SBA’s Implementation of the Paycheck Protection Program

The Office of Inspector General Audits Division will conduct an inspection to assess SBA’s implementation of the Paycheck Protection Program, to include timing of implementation, lender participation, guidance provided to lenders and staff, timeliness of loan approval and disbursement, and systems used to process lender loan approvals.

Treasury Inspector General for Tax Administration

Assessment of Actions Taken to Ensure Validity of Employer COVID-19 Relief Credits certain business entities.

(Audit number: 202040633) Objective: Assess the IRS’s processes and procedures to ensure the validity of COVID-19 relief credit claims.

Information Technology Security and Operations Over Processing the Economic Impact Payment for Individuals

(Audit Number 202020626) Objective: The overall objective is to review the effectiveness of IRS systems security and operations related to the Economic Impact Payment processing. 

Review of the Implementation of the CARES Act Economic Impact Payment for Individuals

(Audit number: 202040632) Objective: Evaluate the accuracy of the Economic Impact Payment computation and required notification of this payment.

U.S. Department of Veterans Affairs

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US Agency for International Development

USAID OIG is preparing an advisory notice with key questions for USAID to consider when planning and executing a response to the pandemic.