Reports

Treasury Inspector General for Tax Administration

American Rescue Plan Act: Continued Review of Premium Tax Credit Provisions

Audit | 6/14/2023

1 - Open

The Commissioner, Wage and Investment Division, and the Commissioner, Small Business/Self-Employed Division, should consider expanding the use of soft notices to address potentially erroneous PTC claims. These notices should provide individuals with information specific to the eligibility or reporting requirements related to the potential error the IRS identified and suggest the filing of an amended return, if an error has occurred.

2 - Open

The Commissioner, Wage and Investment Division, should notify the 317,418 taxpayers we identified, who potentially received less PTC than they were entitled or repaid more APTC than required, that they may qualify for additional PTC or overpaid APTC and encourage them to file an amended Tax Year 2021 return, if applicable.

2 - Closed

3 - Open

The Commissioner, Wage and Investment Division, should develop processes, such as the use of courtesy letters to notify individuals of their potential eligibility, to proactively assist taxpayers who, based on available tax return and Exchange data, potentially claimed less PTC than entitled or paid more APTC than required.

3 - Closed

4 - Closed

On October 26, 2022, we notified the Director, Submission Processing, of our concerns regarding taxpayers who are potentially eligible for additional PTC based on their unemployment status during Tax Year 2021. We recommended that the Director, Submission Processing, notify these taxpayers that they may qualify for additional PTC or be able to reduce the amount of excess APTC they must repay and encourage them to file an amended Tax Year 2021 return, if they qualify.

5 - Closed

On October 25, 2022, we notified the Director, Submission Processing, of our concerns with the draft Tax Year 2022 Form 8962 instructions. We recommended that the IRS revise the instructions to inform taxpayers that they have an option to set a domestic violence indicator on their tax return.

Pandemic Response Accountability Committee

Update: Top Challenges in Pandemic Relief and Response

Since the beginning of the COVID-19 pandemic, the federal government has appropriated over $3.5 trillion to address the public health and economic crises. Given the changing nature of the pandemic and the federal government’s response, we re-visited our original top management challenges to ensure that the PRAC is providing timely information to Congress and the new Administration about the response efforts. The following four challenges have been added: Preventing and Detecting Fraud against Government Programs; Informing and Protecting the Public from Pandemic-Related Fraud; Data...

Full Details: Oversight.gov Report Page

Department of the Treasury OIG

Desk Review of the State of Washington's Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 12/19/2024

Pandemic Response Accountability Committee

Key Insights: Identity Fraud Reduction and Redress in Pandemic Response Programs

This Insights Report highlights identity fraud related challenges in federal programs during the COVID-19 pandemic. By evaluating previous oversight work in this space from members of the PRAC’s Identity Fraud Reduction and Redress Working Group, this report presents best practices to reduce identity fraud before it occurs and to assist victims of identity fraud if it does occur. These best practices may be helpful for federal agencies to utilize moving forward. This report also identifies that across the federal government there is a larger focus on reducing identity fraud up front, while...

Full Details: Oversight.gov Report Page

Pandemic Response Accountability Committee

Identity Fraud Victim Redress Processes and Systems

Following up on our previous work which highlights the decentralized nature of identity fraud redress across the federal government, the Pandemic Response Accountability Committee commissioned the MITRE Corporation to conduct an independent study and define the elements needs for a whole-of-government approach to identity fraud victim redress. The report proposes a federal redress process that places the victim at the center and requires agencies to assist in a comprehensive manner. Framed as a single enterprise or “one-stop shop,” this process would provide an equitable experience for all...

Full Details: Oversight.gov Report Page

Department of Justice OIG

Audit of the Management and Coordination of Pandemic-Related Fraud Allegations and Referrals Between the Criminal Division and Executive Office for U.S. Attorneys

To view a message from the Inspector General, click here: https://oig.justice.gov/news/multimedia/video/message-inspector-general…

Full Details: Oversight.gov Report Page

Department of Labor OIG

Alert Memorandum: ETA and States Need to Ensure the Use of Identity Verification Service Contractors Results in Equitable Access to UI Benefits and Secure Biometric Data

Full Details: Oversight.gov Report Page

Other | 3/31/2023

Pandemic Response Accountability Committee

Top Challenges Facing Federal Agencies: COVID-19 Emergency Relief and Response Efforts

The objective of this report is to provide insight into the top management challenges facing federal agencies that received pandemic relatedfunding as identified by Offices of Inspector General.

Full Details: Oversight.gov Report Page

Department of Homeland Security OIG

Management Alert – Reporting Suspected Fraud of Lost Wages Assistance

The objective is to determine to what extent FEMA ensured states and territories distributed supplemental state lost wages assistance (LWA) from the Disaster Relief Fund (DRF) to eligible recipients.

Full Details: Oversight.gov Report Page

Audit | 3/04/2022

Department of the Treasury OIG

Desk Review of the State of Utah’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 12/17/2024

1-1 - Open

Treasury OIG should follow-up with Utah's management to confirm if the $40,308,738 noted as unsupported expenditures within the Contracts greater than or equal to $50,000, Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types can be supported. If support is not provided, Treasury OIG should recoup the funds or request Utah management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Treasury OIG should request Utah management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $6,852,799 of ineligible costs charged to the Contracts greater than or equal to $50,000, Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, and Aggregate Payments to Individuals payment types. If support is not provided, Treasury OIG should recoup the funds. Further, based on Utah's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000, Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types. Treasury OIG should follow-up with Treasury's Office of Capital Access to ensure that management decision letters are issued on the findings identified by the auditor in the Single Audit report for fiscal years 2020, 2021, and 2022. Treasury OIG should follow-up on any CRF specific questioned costs reported in the fiscal year 2020, 2021, and 2022 Single Audit reports. Treasury OIG should follow-up on these issues: 1) identified unsupported questioned costs totaling $11,985,002 claimed by Utah under a $20,456,023 contract for broadband enhancement services. Treasury OIG should determine the feasibility of performing additional follow-up with Utah to determine if there were other instances of unsupported costs within the $8,471,021 remaining, untested balance; 2) Treasury OIG should determine the feasibility of performing additional follow-up with Utah to determine if there were other instances of unsupported balances related to the advertising campaigns created through a third-party vendor; 3) Follow-up with Utah management and request that management performs an analysis over all of their grant-reporting portal balances to determine if there were other instances of subscription costs, separate from those tested, included in the CRF reported expenditures and review those expenditures to determine if there were subscription costs that extended past September 30, 2022; 4) Treasury OIG should determine the feasibility of performing additional follow-up with Utah to determine if there were other instances of unsupported costs within the other two awards issued under this program that were not tested; and 5) Treasury OIG should determine the feasibility of performing additional follow-up with Utah to determine if there were other instances of unsupported grants within the amount of $1,790,107 not tested.

Date Range

Report Type

Report Category

Submitting Agency

State (State and Local Reports)

Fraud Type

Agency Reviewed

Related Organizations

Management Challenges

Any Recommendations

Any Open Recommendations

Reports

American Rescue Plan Act: Continued Review of Premium Tax Credit Provisions

Update: Top Challenges in Pandemic Relief and Response

Desk Review of the State of Washington's Use of Coronavirus Relief Fund Proceeds

Key Insights: Identity Fraud Reduction and Redress in Pandemic Response Programs

Identity Fraud Victim Redress Processes and Systems

Audit of the Management and Coordination of Pandemic-Related Fraud Allegations and Referrals Between the Criminal Division and Executive Office for U.S. Attorneys

Alert Memorandum: ETA and States Need to Ensure the Use of Identity Verification Service Contractors Results in Equitable Access to UI Benefits and Secure Biometric Data

Top Challenges Facing Federal Agencies: COVID-19 Emergency Relief and Response Efforts

Management Alert – Reporting Suspected Fraud of Lost Wages Assistance

Desk Review of the State of Utah’s Use of Coronavirus Relief Fund Proceeds

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