Where's the Money? DOI Use of CARES Act Funds as of December 31, 2020

Published by the Department of the Interior, Office of Inspector General on 2021-02-18.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                   OFFICE OF
                   INSPECTOR GENERAL
                   U.S. DEPARTMENT OF THE INTERIOR

CARES Act Flash Report

         December 2020: Where’s the Money?
                                                DOI CARES Act Funds as of December 31, 2020
 The DOI received                               On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security
                                                Act (CARES Act) was enacted. To date, the CARES Act has provided the
 $909.7 million                                 U.S. Department of the Interior (DOI) with $909.7 million. This report
                                                describes the DOI’s funding status as of December 31, 2020 (see Figure 1),
 under the CARES Act to
                                                a new example program, additional funding for the Bureau of Indian
 respond to impacts from                        Education (BIE), and updated information on the DOI’s completion of
 COVID-19:                                      CARES Act milestones (see page 3). We are issuing this report for
 •   $453 million for the Bureau of
                                                transparency and for the DOI’s use in managing the funding. The funding
     Indian Affairs (BIA)                       and related information has not been audited or reviewed in accordance with
                                                applicable standards.
 •   $157.4 million for DOI
     operations (Office of the                             Figure 1: Funding Status as of December 31, 2020
     Secretary (OS))*
                                                Business          Appropriation/        Obligations        Expenditures
                                                Area               Transfer ($)         To Date ($)         To Date ($)
 •   $69 million for BIE
                                                BIA                 453,000,000         421,011,121          397,946,418
     o    $153.7 million for the BIE                                                        (92.9%)              (87.8%)
          transferred from the                  OS*                 143,580,000           2,869,111            1,413,955
          U.S. Department of Education                                                       (2.0%)               (1.0%)
          (ED)                                    FWS                  3,585,000          1,343,614            1,257,489
                                                                                            (37.5%)              (35.1%)
 •   $55 million for the Office of                NPS                  5,467,000          1,855,614            1,719,137
     Insular Affairs (OIA)                                                                  (33.9%)                (31.4)
                                                  BLM                  4,053,000          1,456,932            1,110,847
 •   $12 million for the Bureau of                                                          (35.9%)              (27.4%)
     Reclamation (BOR)–water                      OWF                    265,000            241,460              154,062
     resources                                                                              (91.1%)              (58.1%)
                                                  BOR                    450,000                  0                     0
 •   $8.1 million for the BOR–policy                                                             0%                   0%
     and administration
                                                BIE                  69,000,000          60,440,626           59,107,542
                                                                                            (87.6%)              (85.7%)
 •   $1 million for the Office of
     Inspector General (OIG)                    BIE (ED)            153,750,000         127,324,113          117,584,750
                                                                                            (82.8%)              (76.5%)
 •   $500,000 for the BOR–Central               OIA                  55,000,000          42,627,375           11,814,426
     Utah Project Completion Act                                                            (77.5%)              (21.5%)
     (CUPCA)                                    BOR (Water)          12,000,000           6,325,850            6,216,465
                                                                                            (52.7%)              (51.8%)
 * The OS transferred funds to the U.S. Fish    BOR (Policy)           8,100,000          1,703,568            1,703,568
 and Wildlife Service (FWS), National Park                                                  (21.0%)              (21.0%)
 Service (NPS), Bureau of Land Management
 (BLM), Bureau of Reclamation (BOR), and        OIG                    1,000,000            847,113              847,113
 Office of Wildland Fire (OWF). In addition,                                                (84.7%)              (84.7%)
 OWF funds were transferred to BLM, FWS,
                                                BOR (CUPCA)              500,000             28,617                 1,110
 and NPS child accounts with the OS. Figure 1
 includes a breakdown of the transferred                                                     (5.7%)               (0.2%)
 funds. The OS may transfer additional funds                                          $668,075,114        $600,876,882
 within the DOI in the future.                  Totals            $909,750,000
                                                                                          (73.4%)             (66.0%)

CARES Act Flash Report • No. 2021-FIN-014 • Issued February 18, 2021                                                     1
                                      Details on Award Types
                                      DOI programs and bureaus have made funds available via contracts and
                                      grants/financial assistance awards (see Figure 2).

                                            Figure 2: Award Types Used as of December 31, 2020

                                                                                      Total      Percentage of
                                      Award Type                                  Value ($)        Total Value
                                      Grant/financial assistance award          609,961,578                  91.3
                                      Contracts and supplies                     30,738,143                    4.6
Top 5 Recipients
                                      Other (e.g., equipment, personnel)         27,375,393                    4.1

• Navajo Nation Tribal                Totals                                  $668,075,114                 100%
  Government ($12,577,400)
                                      COVID-19 vs. CARES Act Expenditures
• Government of Guam                  As of December 31, 2020, CARES Act charge card expenditures totaled
  ($12,039,565)                       $4.8 million, and COVID-19-related purchases (not charged to CARES Act
                                      funds) totaled $12.6 million (see Figure 3). The DOI may make future
• Mississippi Band of Choctaw         adjustments to some of these COVID-19 expenditures to reflect the use of
  Indians ($9,553,410)                CARES Act funds as more transactions are reviewed for proper
• Cherokee Nation
                                      Figure 3: Charge Card Purchase Amounts as of December 31, 2020
                                      Bureau          CARES Act ($)          COVID-19 ($)              Total ($)
• Government of the U.S.              BIA                   2,196,867              4,548,067           6,744,934
  Virgin Islands ($7,863,776)         BLM                      589,553             1,768,426           2,357,979
                                      BOR                      883,522                10,048             893,570
Example CARES Act Program             FWS                      235,957             1,186,330           1,422,287

The Pueblo of Zuni (POZ) in Zuni,     NPS                      932,359             4,203,510           5,135,869
NM, has received $2.2 million in      Other†                          0              838,493             838,493
CARES Act funding from the BIA.
                                      Totals              $4,838,258          $12,554,874          $17,393,132
The POZ announced on its
website that it is providing          † This includes departmental offices, the Bureau of Ocean Energy Management,
personal protective equipment         the Bureau of Safety and Environmental Enforcement, the Office of Surface
                                      Mining Reclamation and Enforcement, and the U.S. Geological Survey.
and cleaning kits to its community
members. The POZ is also
providing behavioral health           Additional BIE Funds Forthcoming
services to individuals 9 years and
                                      The December 27, 2020 Coronavirus Response and Relief Supplemental
                                      Appropriations Act provided an additional $409,400,000 to the BIE.
older, and it encourages
                                      The funds will be transferred from the ED as part of the Education
community members to call a
                                      Stabilization Fund and are subject to the terms and conditions for funding
counselor if they are experiencing
                                      under section 18001(a)(2) of the CARES Act. All of the funding will be
anxiety, loss of security,
                                      provided to BIE-operated and -funded elementary and secondary schools
bereavement or unresolved grief
                                      (60 percent) and tribal colleges and universities (40 percent).
over the loss of a loved one, or
the effects of social isolation. As
of the end of December 2020, the
POZ had confirmed 31 community
member deaths.

CARES Act Flash Report • No. 2021-FIN-014 • Issued February 18, 2021                                               2
                                                                    Ongoing Milestones

                                    Effective the date of OMB Memorandum M-20-21                    As of December 31, 2020,
                                    (April 10, 2020), the DOI must identify, track, and             we have identified
                                    anticipate reporting charge card spending related to            $12,554,874 in charge card
                                    COVID-19. These charge card transactions must use               transactions with the
                                    “COVID” as an identifier.                                       COVID identifier.
                                    By April 26, 2020, the Secretary of the Treasury must           On September 25, 2020, the
                                    consult with the Secretary of the Interior and Indian tribes    U.S. Court of Appeals for
                                    about payments totaling $8 billion to tribes. Several tribes,   the DC Circuit held that
                                    including three in Alaska, argued that the allotment is not     Alaska Native corporations
                                    meant for for-profit corporations and should exclusively        are not eligible for funding
Significant Milestones              support tribal governments.                                     under Title V of the CARES
                                                                                                    Act. We will continue to
The CARES Act requires agencies                                                                     report this milestone
to submit reports by certain                                                                        pending completion of the
deadlines, and the U.S. Office of                                                                   appeals process. On
                                                                                                    January 8, 2021, the
Management and Budget (OMB)                                                                         U.S. Supreme Court agreed
provided further clarification on                                                                   to hear the case.
the reporting requirements in its
                                    Starting with the June 2020 reporting period through            The first quarter bureau
Memorandum M-20-21,
                                    September 30, 2021, the Deputy Secretary or the Chief Operating reports for fiscal year 2021
Implementation Guidance for         Officer must review quarterly the progress made on program      are due January 15, 2021.
Supplemental Funding Provided       performance under the CARES Act. The Deputy Secretary will
in Response to the Coronavirus      conduct quarterly reviews on performance goals and is also
Disease 2019 (COVID-19),            informed in near real time on various performance developments.
issued April 10, 2020. We are       The Acting Assistant Secretary for Policy, Management and
                                    Budget issued a memo to heads of bureaus and offices titled
monitoring these DOI
                                    CARES Act Quarterly Output/Outcome Reporting Guidance.

                                     Reporting Requirements Completed by Submitting Data
Completed Milestones                 to USASpending.gov and PandemicOversight.gov

On June 9, 2020, DOI assessed       The DOI must report monthly to the OMB, the U.S. Department The DOI continues to meet
and adjusted existing reporting     of the Treasury, the PRAC, and the appropriate congressional    this monthly requirement.
and audit deadlines and             committees on any obligation or expenditure of large covered
considered how to balance           funds, starting with the June 2020 reporting period through
existing statutory and regulatory   September 30, 2021. Large covered funds are any funds made
                                    available in any form (e.g., via grant, cooperative agreement,
compliance requirements with        contract, loan, loan guarantee, award, or other mechanism) that
the new workload associated         exceed $150,000.
with the COVID-19 crisis.
                                    Not later than 10 days after the end of each calendar           The DOI met this
                                    quarter, each recipient of large covered funds shall submit     requirement for the
On July 16, 2020, the DOI           a report on use of the funds to the DOI and the PRAC.           quarter ending
submitted to the Pandemic                                                                           December 31, 2020.
Response Accountability
                                    The DOI must submit Digital Accountability and                  The DOI continues to meet
Committee (PRAC) a plan             Transparency Act (DATA Act) files A, B, and C monthly           this monthly requirement.
describing how the covered          instead of quarterly, starting with the June 2020 reporting
funds will be spent.                period. These submissions must be certified by the DATA
                                    Act Senior Accountable Official or Financial
                                    Representative Designee for COVID-19-related funding.
                                    The DOI certifying official for the monthly DATA Act file
                                    submissions is the Financial Business Management System
                                    Business Integration Office Director.
                                    Not later than 30 days after the end of each calendar    The DOI met the
                                    quarter, the PRAC in consultation with the DOI must make requirement for the
                                    the reports by covered recipients publicly available.    quarter ending
                                                                                             December 31, 2020.

CARES Act Flash Report • No. 2021-FIN-014 • Issued February 18, 2021                                                            3