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Coronavirus Oversight An ongoing review of the federal response to the COVID-19 pandemic and oversight of related spending.

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Overview

In response to the COVID-19 pandemic, Congress appropriated $3.1 trillion in emergency assistance for people, businesses, the health care system, and state and local governments. GAO is examining many aspects of the federal response and is your source for that fact-based, nonpartisan information. The CARES Act requires GAO to issue bi-monthly reports on the impact of COVID-19.

GAO's Latest Findings

On March 31st, we issued our latest bi-monthly report on the federal pandemic response and our recommendations for improving it.  The latest report discusses small business loan fraud, unemployment overpayments, K-12 education, vaccine data, and more. We urge swift action on the 28 new recommendations in this report as well as 38 of 44 prior recommendations that have not been fully implemented. Read more about our latest report in our press release here and below.

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Covid-19-Drive-Testing-Location

View the Latest CARES Act Report  View All CARES Act Reports

Among our findings:

Small Business Loan Fraud. Since March 2020, the Department of Justice has been announcing charges in numerous fraud-related cases associated with the Paycheck Protection Program (PPP) and Economic Injury Disaster Loans (EIDL) program. To mitigate fraud risks, GAO is recommending that the Small Business Administration: 

  • Conduct and document a fraud risk assessment for the EIDL and PPP programs 
  • Implement a comprehensive oversight plan that looks for fraud risks in the EIDL program 
  • Develop a strategy for how to address those risks in the EIDL program 
  • Outline specific actions for how to monitor and manage PPP fraud risks on an ongoing basis 

Unemployment Overpayments. As of March 2021, more than $3.6 billion in Pandemic Unemployment Assistance (PUA) overpayments from March 2020 through January 2021 have been identified by states, according to the Department of Labor. DOL has taken some steps to implement our recommendation to collect data on states’ recovery of PUA overpayments, but without data on the amount of overpayments waived by the states, it’s unclear how much states will or will not recover. GAO is recommending that DOL collect data on how much of the PUA overpayments have been waived by states. 

Collecting and Sharing Vaccine Data. Almost half of all data collected from states on vaccine recipients were missing the race and ethnicity of the recipient, according to the Department of Health and Human Services (HHS). GAO recommends that HHS take steps to ensure the complete reporting of race and ethnicity from state data. GAO is also urging HHS to require nursing homes to offer the COVID-19 vaccines to residents and staff. To improve monitoring and transparency, HHS ought to make all data related to nursing home vaccination efforts publicly available. 

Communicating Pandemic Data. HHS publishes its COVID-19 data across multiple websites, making it difficult for the public to access information on COVID-19. To remedy this, GAO is suggesting HHS make all of its COVID-19 data available from a centralized internet location. 

K-12 Education. The Department of Education has taken steps to begin tracking state and school district spending on certain COVID-19 relief funds, but there is a lag between when schools use the funds and when it is reported as spent to Education. Due to this lag, policymakers are missing timely information that could be used to address pandemic-related education needs. GAO is recommending that Education regularly collect and make publicly available information on school districts’ financial commitments.  

With our latest report, we have now made 72 recommendations since June 2020. 

Operation Warp Speed Program

When it passed the CARES Act in March of 2020, Congress allocated $10 billion to the Operation Warp Speed (OWS) program to accelerate vaccine production and distribution. OWS—a partnership between the Departments of Health and Human Services and Defense—aimed to help accelerate the development of a COVID-19 vaccine. GAO analyzed the readiness of each company’s vaccine technology.

In February, we released an online dashboard that provides an interactive view of vaccine development data. We released a report that looks at how the vaccine companies accelerated and combined some steps in the development process to meet unprecedented timeframes. It also looks at manufacturing challenges and what is being done to address them. For example, agencies have worked to expedite procurement and delivery of critical manufacturing equipment to address manufacturing challenges.

View the Dashboard  View the OWS Report

COVID-19 experimental vaccine

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vials of vaccine

Oversight, Insight, Foresight—and Hindsight

GAO is well-positioned to oversee the federal COVID-19 response, as we have extensive experience reporting fact-based information from officials and organizations across a wide array of federal issues.

GAO, other oversight bodies, and federal officials can use our past pandemic-related reports—and the many recommendations that still apply—to inform their own work. You can find a categorized list of these reports on this page: Past Pandemic-Related Reports.

Newest COVID-Related Reports

How to Get Notified about New Reports

Be the first to know when GAO issues new work related to the pandemic and Coronavirus oversight.

  • Live Feed of Reports: Embed a feed of reports on your website.
  • Daily Emails: Sign up for our daily emails on this topic or several others.
  • Twitter: The fastest way to know we have issued new work is to follow us on Twitter @usgao.
  • Open Recommendations: Keep track of related open recommendations. 
  • Blog Posts: Visit the WatchBlog to read the latest COVID-19 posts.
  • Previously Issued Work by Topic: Take a look at our section on Past Pandemic-Related Reports.

Our published reports and congressional testimonies that are relevant to the Coronavirus pandemic are available below. The list will be updated with new reports as they are published.

Bi-Monthly CARES Act Reports

The CARES Act requires GAO to issue bi-monthly reports on the impact of COVID-19. We have made a total of 72 recommendations and 4 matters for congressional consideration to improve the COVID-19 response in these reports. You can view each report and its recommendations here:

COVID-19: Sustained Federal Action Is Crucial as Pandemic Enters Its Second Year

GAO-21-387
Published: Mar 31, 2021.
Publicly Released: Mar 31, 2021.

COVID-19: Critical Vaccine Distribution, Supply Chain, Program Integrity, and Other Challenges Require Focused Federal Attention

GAO-21-265
Published: Jan 28, 2021.
Publicly Released: Jan 28, 2021.

COVID-19: Urgent Actions Needed to Better Ensure an Effective Federal Response

GAO-21-191
Published: Nov 30, 2020.
Publicly Released: Nov 30, 2020.

COVID-19: Federal Efforts Accelerate Vaccine and Therapeutic Development, but More Transparency Needed on Emergency Use Authorizations

GAO-21-207
Published: Nov 17, 2020.
Publicly Released: Nov 17, 2020.

COVID-19: Federal Efforts Could Be Strengthened by Timely and Concerted Actions

GAO-20-701
Published: Sep 21, 2020.
Publicly Released: Sep 21, 2020.

COVID-19: Brief Update on Initial Federal Response to the Pandemic

GAO-20-708
Published: Aug 31, 2020.
Publicly Released: Aug 31, 2020.

Covid-19: Opportunities to Improve Federal Response and Recovery Efforts

GAO-20-625
Published: Jun 25, 2020.
Publicly Released: Jun 25, 2020.
Load All

All COVID-Related Reports

As part of our oversight, we draw on the lessons learned from our broad portfolio of work on how the federal government can prepare for, respond to, and help people recover from disasters and pandemics.

This feed shows our published reports and congressional testimonies that are relevant to the Coronavirus pandemic. It will be updated with new reports as they are published.

You can embed our feed on your website.

The Nation's Fiscal Health: Information on the Spending and Revenue Implications of Potential Debt Targets

GAO-21-211
Published: Dec 15, 2020.
Publicly Released: Dec 15, 2020.

Financial Assistance: Lessons Learned from CARES Act Loan Program for Aviation and Other Eligible Businesses

GAO-21-198
Published: Dec 10, 2020.
Publicly Released: Dec 10, 2020.

2020 Census: Census Bureau Needs to Ensure Transparency over Data Quality

GAO-21-262T
Published: Dec 03, 2020.
Publicly Released: Dec 03, 2020.

2020 Census: Census Bureau Needs to Assess Data Quality Concerns Stemming from Recent Design Changes

GAO-21-142
Published: Dec 03, 2020.
Publicly Released: Dec 03, 2020.

COVID-19: Urgent Actions Needed to Better Ensure an Effective Federal Response

GAO-21-191
Published: Nov 30, 2020.
Publicly Released: Nov 30, 2020.

Distance Learning: Challenges Providing Services to K-12 English Learners and Students with Disabilities during COVID-19

GAO-21-43
Published: Nov 19, 2020.
Publicly Released: Nov 19, 2020.

Defense Production Act: Opportunities Exist to Increase Transparency and Identify Future Actions to Mitigate Medical Supply Chain Issues:

GAO-21-108
Published: Nov 19, 2020.
Publicly Released: Nov 19, 2020.

COVID-19: Federal Efforts Accelerate Vaccine and Therapeutic Development, but More Transparency Needed on Emergency Use Authorizations

GAO-21-207
Published: Nov 17, 2020.
Publicly Released: Nov 17, 2020.

Financial Audit: Bureau of the Fiscal Service's FY 2020 and FY 2019 Schedules of Federal Debt

GAO-21-124
Published: Nov 09, 2020.
Publicly Released: Nov 09, 2020.

Disaster Recovery: COVID-19 Pandemic Intensifies Disaster Recovery Challenges for K-12 Schools

GAO-21-62R
Published: Oct 14, 2020.
Publicly Released: Oct 14, 2020.
Load All

Past Pandemic-Related Reports

GAO is well-positioned to oversee the federal COVID-19 response, as we have extensive experience reporting fact-based information from officials and organizations across a wide array of federal issues.

GAO, other oversight bodies, and federal officials can use our past pandemic-related reports—and the many recommendations that still apply—to inform their own work. You can find a categorized list of these reports on this page: Past Pandemic-Related Reports.

Report Suspected Fraud to GAO

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GAO Special Agent badge

Federal agencies will be responsible for ensuring that all the funds from the record $2 trillion stimulus package end up where they’re supposed to. GAO has been tasked with tracking that money. If you suspect waste, fraud, or abuse of stimulus funds, you can help us out by using FraudNet to report your concerns. Read April 10 press release.

Report Fraud

FraudNet and COVID-19 Federal Assistance
Transcript

FraudNet is a GAO program for the public, government workers, and contractors to report allegations of improper activities in the federal government—including fraud, waste, or abuse of funds provided under the CARES Act.

Contacts and Resources

GAO Contacts

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A. Nikki Clowers
A. Nikki Clowers
Managing Director
clowersa@gao.gov
(202) 512-7114

Federal Resources Related to Coronavirus (COVID-19)

  • Coronavirus.gov: Public information provided by the U.S. government related to Coronavirus Disease (COVID-19)
  • CDC Coronavirus Disease 2019 (COVID-19): Current public health and safety information on COVID-19.
  • USA.gov Coronavirus: What the U.S. government is doing in response to Coronavirus (COVID-19). View en español.
Multimedia
Podcasts
Federal Response to COVID-19 Challenged by Ongoing Supply Shortages, Vaccine Distribution Delays
Transcript
Urgent Actions Needed to Improve Federal Response to COVID-19
Transcript
FraudNet and COVID-19 Federal Assistance
Transcript
Pandemic Preparedness: Watchdog Report Deep Dig Edition
Transcript
Lab worker holding up a genetic chart
Blog Post

Gene Sequencing Can Track COVID Variants, But High Costs and Security and Privacy Concerns Present Challenges

Tuesday, April 27, 2021
As variants of the virus that cause COVID-19 emerge, researchers are using newer technologies to...
COVID Vaccination picture
Blog Post

Swift, Sustained Action Needed to Improve Federal Response to COVID-19

Wednesday, March 31, 2021
The nation is now in its second year of the coronavirus pandemic and still faces a number of...
Photo of COVID-19 testing center
Blog Post

Medicaid in Times of Crisis, and An Introduction to Our New Special Product—The Health Care Capsules

Wednesday, February 17, 2021
Did you know Medicaid can be used in times of crisis? From natural disasters to the pandemic...
Press Release
Swift, Sustained Action Needed to Improve Federal COVID-19 Public Health and Economic Relief Efforts
Date
Wednesday, March 31, 2021
WASHINGTON, DC (March 31, 2021) – As the nation enters its second year of the pandemic, the U.S. Government Accountability Office (GAO) is making 28 new recommendations. GAO urges immediate action on...

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