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Management Challenges
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Reports
Special Inspector General for Pandemic Recovery | Initial Report to Congress
CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of Treasury’s Implementation of the Emergency Capital Investment Program
The Deputy Assistant Secretary ensures the Interim Director of the Emergency Capital Investment Program (ECIP) finalizes policies and procedures and key documentation to govern full program implementation and ongoing administration of ECIP investments, as well as effective internal control over the program.
Desk Review of the State of Connecticut’s Use of Coronavirus Relief Fund Proceeds
Treasury Office of Inspector General (OIG) should follow-up with Connecticut's management to confirm if the $56,991,521 noted as unsupported expenditures within the Contracts greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported 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 payment type.
Treasury OIG should determine the feasibility of performing additional procedures on the remaining untested amounts reported in the GrantSolutions portal for the Contracts greater than or equal to $50,000 payment type. Based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG should follow up with Connecticut to confirm if the $10,144,090 noted as other matters unsupported expenditures within the Aggregate Payments to Individuals payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment type.
Treasury OIG should determine the feasibility of performing additional procedures on the remaining untested amounts reported in the GrantSolutions portal for the Aggregate Payments to Individuals payment type.
For the Fiscal Year 2020 Single Audit report, 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 and should follow-up on any CRF related questioned costs.
For the Fiscal Year 2021 Single Audit report, 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 and should follow-up on any CRF related questioned costs.
For the Fiscal Year 2022 Single Audit report, 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 and should follow-up on any CRF related questioned costs.
Treasury OIG should follow-up with Connecticut's management to determine whether the $172,000 unsupported amount identified within the Contracts greater than or equal to $50,000 payment type were duplicate payments. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported 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 payment type.
Treasury OIG should request Connecticut's management provide support for the $2,748,079 of other matters unsupported expenditures charged to the Contracts greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported 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 payment type.
Treasury OIG should follow-up with Connecticut's management to confirm if the $57,586,446 noted as unsupported expenditures within the Grants greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000 payment type.
Treasury OIG should determine the feasibility of performing additional procedures on the remaining untested amounts reported in the GrantSolutions portal for the Grants greater than or equal to $50,000 payment type. Based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000 payment type.
Treasury OIG should follow up with Connecticut to confirm if the $258,659 noted as unsupported expenditures within the Transfers greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG should determine the feasibility of performing additional procedures on the remaining untested amounts reported in the GrantSolutions portal for the Transfers greater than or equal to $50,000 payment type. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG should follow up with Connecticut to confirm if the $18,082,583 noted as unsupported expenditures within the Direct Payments greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Direct Payments greater than or equal to $50,000 payment type.
Treasury OIG should determine the feasibility of performing additional procedures on the remaining untested amounts reported in the GrantSolutions portal for the Direct Payments greater than or equal to $50,000 payment type. Based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Direct Payments greater than or equal to $50,000 payment type.
Treasury OIG should request Connecticut's management provide support for the $494,492 noted as unsupported expenditures within the Direct Payments greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Direct Payments greater than or equal to $50,000 payment type.
Treasury OIG should follow up with Connecticut to confirm if the $36,500 noted as unsupported expenditures within the Aggregate Reporting less than $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Aggregate Reporting less than $50,000 payment type.
Treasury OIG should determine the feasibility of performing additional procedures on the remaining untested amounts reported in the GrantSolutions portal for the Aggregate Reporting less than $50,000 payment type.
Treasury OIG should follow up with Connecticut to confirm if the $21,118,862 noted as unsupported expenditures within the Aggregate Payments to Individuals payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment type.
Treasury OIG should determine the feasibility of performing additional procedures on the remaining untested amounts reported in the GrantSolutions portal for the Aggregate Payments to Individuals payment type.
Special Inspector General for Pandemic Recovery | Quarterly Report to the U.S. Congress
CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of the Community Development Financial Institutions Fund's Implementation of the CDFI Rapid Response Program
Director of the Community Development Financial Institutions (CDFI) Fund ensures reviews of all other CDFI Fund Assistance Agreements are performed to confirm that the "Award Term and Condition for Recipient Integrity and Performance Matters" has been incorporated.
Processing of Recovery Rebate Credit Claims During the 2021 Filing Season
On June 15, 2021, we alerted IRS management of our concerns with the systemic calculation of the allowable RRC amount. We recommended that IRS management review the returns we identified and provide us with any corrective actions they intended to take.
Conduct analysis of Tax Year 2020 tax returns processed after May 27, 2021, to identify additional individuals who received an RRC for a qualifying child for which the IRS has already paid an EIP or an RRC to someone else and take the actions needed to recover RRC payments that are determined to be erroneous.
Review the 7,022 individuals identified in which the IRS issued multiple RRCs for a qualifying child who was claimed on more than one tax return and take the actions needed to recover payments that are determined to be erroneous.
Conduct analysis of Tax Year 2020 tax returns processed after May 27, 2021, to identify additional individuals who received an RRC for a qualifying child who was claimed on more than one tax return and take the actions needed to recover payments that are determined to be erroneous.
Review the 75,594 tax returns identified in which the individual is potentially a nonresident alien and take the actions needed to recover the RRC payments that are determined to be erroneous.
Perform analysis of Tax Year 2020 tax returns filed after May 27, 2021, to identify additional tax returns with the same characteristics as those the IRS determined were filed by a nonresident alien and take the actions needed to recover erroneous RRC payments.
The Commissioner, Wage and Investment Division, should coordinate with the Territories to confirm and recover erroneous RRCs.
Review the nearly 6.9 million potentially eligible individuals we provided to the IRS who had not filed a Tax Year 2020 tax return as of May 27, 2021, and send a letter to those individuals who still have not filed a Tax Year 2020 return to encourage them to file a return and claim the RRC if eligible.
Review the 3.1 million eligible individuals we identified who filed a Tax Year 2020 return and proactively issue these taxpayers their credit.
Conduct additional analysis to identify tax returns filed after May 27, 2021, in which an individual is eligible for the RRC based on their Tax Year 2020 tax return and did not claim the credit, and proactively issue the taxpayer their credit.
If IRS management does not proactively issue the RRC to individuals who filed a return and did not claim the credit, the IRS should notify these individuals that they are eligible to claim the RRC and should file an amended tax return to claim the credit.
On March 19, 2021, we alerted IRS management of our concerns that an incorrect amount of advance payments was being used to calculate the RRC for some taxpayers. We recommended that IRS management review the returns we identified and provide us with any corrective actions they intended to take.
Work with the BFS to ensure that individuals who were denied the RRC and have still not activated their EIP1 or EIP2 debit card as of December 31, 2021, have EIPs reversed in their tax account and are issued their RRC. These processes should include notifying Metabank that the debit cards in question are to be cancelled.
Work with the BFS to obtain recurring data during Processing Year 2022 to identify individuals who have not activated their advance ARPA RRC debit card at the time a return is filed and implement processes to reverse the advance payment so these individuals can receive the RRC on their Tax Year 2021 tax return.
We alerted the Commissioner, Wage and Investment Division, of our concerns that the IRS was unnecessarily burdening taxpayers whose RRC claims were identified for manual ERS review. We recommended the IRS develop processes to systemically adjust RRC claims using the computer-generated RRC calculation.
On April 6, 2021, we alerted IRS management of our concerns regarding ERS tax examiners incorrectly computing the RRC (see management’s action in response to Recommendation 1). We recommended the IRS review the returns we identified and take the actions necessary to ensure that these taxpayers receive the amount of the RRC they are entitled to receive.
On March 12, 2021, we alerted IRS management of our concerns that some tax returns were not being identified by fraud filters. We recommended IRS management review the returns we identified and associated fraud filters to identify why these returns were not selected and make programming changes as necessary to ensure proper identification of returns with potentially questionable claims.
Conduct analysis to identify Tax Year 2020 RRC claims processed after May 27, 2021, to identify other returns in which ERS tax examiners incorrectly calculated the number of allowable dependents and returns that were not reprocessed per IRS guidance after programming was corrected, and ensure that these taxpayers receive the correct amount of the RRC.
Review the 14,508 individuals identified in which the IRS issued an RRC to an individual who was claimed as a dependent on someone else’s tax return but did not check the dependent box and take the actions needed to recover payments that are determined to be erroneous.
Conduct analysis of Tax Year 2020 tax returns processed after May 27, 2021, to identify additional individuals who received an RRC and were also claimed as a dependent on someone else’s tax return but did not check the dependent box, and take the actions needed to recover the RRC payments that are determined to be erroneous.
Review the 238,680 individuals under the age of 25 identified as potential dependents and take the actions needed to recover payments that are determined to be erroneous.
Review the 15,741 individuals identified in which the individual incorrectly received an RRC and an EIP for the same qualifying child and take the actions needed to recover RRC payments that are determined to be erroneous.
Increasing Transparency into COVID-19 Spending
OMB should, in coordination with the PRAC, offer resources for agencies that focuses on improving the quality of award descriptions to result in consistent use and application of this field across all agency submissions and to provide clarity on the intent and purpose of pandemic assistance.
OMB should develop and implement a plan, leveraging its resources and in coordination with the PRAC, to disseminate to individual agencies examples of insufficient award descriptions in need of remediation.
OMB should engage with Congress to consider legislating amendments to extend independent oversight of USAspending.gov data submissions, including developing new requirements in consultation with CIGIE and the PRAC for the review of agency award descriptions.
OMB should conduct a feasibility study, in coordination with relevant federal and non-federal stakeholders, as to how to better track and report subrecipient funding.
OMB should engage with Congress to consider legislating amendments to extend independent oversight of USAspending.gov data submissions, including developing new requirements in consultation with the CIGIE and the PRAC for the review of subrecipient reporting.