Where's the Money? DOI Use of CARES Act Funds as of June 30, 2020

Published by the Department of the Interior, Office of Inspector General on 2020-07-28.

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

                OFFICE OF
                INSPECTOR GENERAL

CARES Act Flash Report

              June 2020: Where’s the Money?
                                         DOI CARES Act Funds as of June 30, 2020
 The DOI received                        On March 27, 2020, the President signed into law the Coronavirus
                                         Aid, Relief, and Economic Security Act (CARES Act). To date, the
 $909.7 million                          CARES Act has provided the U.S. Department of the Interior (DOI)
 under the CARES Act to                  with $909.7 million, which includes direct apportionments of $756
 respond to impacts from                 million to support the needs of DOI programs, bureaus, Indian
 COVID-19:                               Country, and the Insular Areas, and a $153.7 million transfer from the
                                         U.S. Department of Education to the BIE in June. This report includes
 • $453 million for the Bureau of        the DOI’s progress as of June 30, 2020 (see Figure 1), a new
   Indian Affairs (BIA)                  highlighted recipient, and updated information regarding the DOI’s
                                         accomplishment of CARES Act milestones (see page 3).
 • $157.4 million for DOI
   operations (Office of the                          Figure 1: Funding Status as of June 30, 2020
   Secretary (OS))*
                                          Business          Appropriation     Expenditures        Obligations
 • $69 million for the Bureau of          Area              /Transfer ($)      To Date ($)        To Date ($)
   Indian Education (BIE)                 BIA                 453,000,000       342,976,639       395,359,424
                                                                                    (75.7%)           (87.3%)
 • $153.7 million for the BIE             OS*                 144,865,000           561,054         2,154,264
   transferred from the U.S.                                                         (0.4%)            (1.5%)
   Department of Education
                                                FWS             3,585,000           396,687           408,369
                                                                                    (11.1%)           (11.4%)
 • $55 million for the Office of
   Insular Affairs (OIA)                        NPS             5,197,000                 0                 0
                                                                                       (0%)              (0%)
 • $12 million for the Bureau of                BLM             3,753,000           470,912           637,321
   Reclamation (BOR)–water                                                          (12.5%)            (17%)
   resources                              BIE                  69,000,000        46,353,546        50,275,037
                                                                                    (67.2%)           (72.9%)
 • $8.1 million for the BOR–              BIE (ED)            153,750,000              5,968       40,482,634
   policy and administration                                                           (0%)           (26.3%)

 • $1 million for the Office of           OIA                  55,000,000           487,182        42,627,375
                                                                                     (0.9%)           (77.5%)
   Inspector General (OIG)
                                          BOR (Water)          12,000,000           574,221           691,153
 • $500,000 for the BOR–Central                                                      (4.8%)            (5.8%)
   Utah Project Completion Act            BOR (Policy)          8,100,000         1,448,072         1,645,568
   (CUPCA)                                                                          (17.9%)           (20.3%)
                                          OIG                   1,000,000           263,981           263,981
 *The OS transferred funds to the U.S.
                                                                                    (26.4%)           (26.4%)
 Fish and Wildlife Service (FWS),
 National Park Service (NPS),             BOR                     500,000                 0                 0
 and Bureau of Land Management            (CUPCA)                                      (0%)              (0%)
 (BLM). Figure 1 includes a breakdown
                                                                             $393,538,262      $534,545,127
 of the transferred funds.                Totals            $909,750,000
                                                                                 (43.3%)           (58.8%)

CARES Act Flash Report • No. 2020-FIN-052 • Issued July 28, 2020                                             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 June 30, 2020

                                                                             Total                % of
                                       Award Type                        Value ($)         Total Value
                                                                       525,659,527                 98.2
                                       assistance award
Top 5 Recipients
                                       Contracts and supplies             6,713,526                  1.3
 •   Government of Guam                Other (e.g., equipment,
     ($12 million)                                                        2,928,094                  0.5

 •   Navajo Nation Tribal              Totals                       $535,301,147                 100%
     Government ($9.5 million)

 •   Cherokee Nation Tribal          Highlighted Recipient – Guam
     Government ($7.9 million)       The COVID-19 pandemic has affected the United States and its
                                     territories. Through the DOI Office of Insular Affairs appropriation,
 •   Government of the U.S.          CARES Act funding will provide much needed health and welfare
     Virgin Islands ($7.8 million)   assistance to Guam, the DOI’s largest recipient to date. Guam is a U.S.
                                     Territory in Micronesia, the Western Pacific, with a population
 •   Federated States of             exceeding 165,000. It is home to six historical parks, including the
     Micronesia National             War of the Pacific National Historical Park overseen by the NPS. As
     Government ($7.7 million)       of June 30, Guam has reported 259 positive cases and 5 deaths. Guam
                                     is currently developing its detailed spending plan for approval by the
Example CARES Act Program            DOI Office of Insular Affairs, which is a prerequisite for the
A nonprofit organization in Guam     disbursement of funds.
received $151,550 in CARES Act
emergency relief funding to          COVID-19 vs. CARES Act Expenditures
prepare, prevent, and respond        DOI programs and bureaus used Government charge cards to make
to the COVID-19 pandemic. The        expenditures. As of June 30, 2020, CARES Act charge card
organization will use the funding    expenditures totaled $1.8 million and COVID-19-related purchases
to provide culturally and            (not charged to CARES Act funds) totaled $7.9 million (see Figure 3).
linguistically appropriate           The DOI may make future adjustments to some of these COVID-19
information, assistance, and         expenditures to reflect the use of CARES Act funds as more
workshops during and after the       transactions get reviewed for proper classification.
pandemic to communities in
                                     Figure 3: Charge Card Purchase Amounts as of June 30, 2020
Guam. The funding will give the
organization a way to help            Bureau        CARES Act ($)       COVID-19 ($)             Total ($)
Guam’s migrant communities            BIA                   925,075           2,088,735          3,013,810
stay informed and safe during
the pandemic. It will also help       BLM                   327,778             741,094          1,068,872
retrain individuals who have lost     BOR                   437,647               4,126            441,772
employment due to COVID-19            FWS                    60,856             897,636            958,493
and prepare them to reenter the
                                      Other                        0          4,155,106          4,155,106
                                      Totals            $1,751,356         $7,886,697         $9,638,053

CARES Act Flash Report • No. 2020-FIN-052 • Issued July 28, 2020                                           2
                                         April 10†   Effective the date of OMB Memorandum M-20-21, the DOI must
                                                     identify, track, and anticipate reporting charge card spending
                                                     related to COVID-19. These charge card transactions must use
                                                     “COVID” as an identifier. To date, we have identified
                                                     $7,886,697 in charge card charges with the COVID identifier.
                                         April 26    By this date, the Secretary of the Treasury shall consult with the
                                                     Secretary of the Interior and Indian tribes for making payments
                                                     totaling $8 billion to tribes. Several tribes, including three in
                                                     Alaska, argued that the allotment is not meant for for-profit
Significant Milestones                               corporations and should exclusively support tribal governments.
                                                     On April 2 and April 9, Treasury and the DOI consulted with
The CARES Act requires agencies                      more than 3,000 participants representing Indian County and
to submit reports by certain                         Alaska Native villages on funding determinations. On May 5, the
deadlines, and the Office of                         Secretary of the Treasury and Secretary of the Interior issued a
Management and Budget (OMB)                          statement on the path forward for funds to tribes, making $4.8
provided further clarification on                    billion available to tribal governments in all States. On June 26, a
the reporting requirements in its                    U.S. District Court ruled that Alaska Native corporations are
Memorandum M-20-21,                                  eligible to receive CARES Act funds.
Implementation Guidance for
                                         June 9      By this date, the DOI needs to assess and adjust existing
Supplemental Funding Provided
                                                     reporting and audit deadlines, considering how to balance
in Response to the Coronavirus
                                                     existing statutory and regulatory compliance requirements with
Disease 2019 (COVID-19),
                                                     the new workload associated with the COVID-19 crisis. The DOI
issued April 10, 2020. We are
                                                     has assessed impacts to current DOI reporting and audits,
monitoring these DOI
                                                     including a GAO audit, annual audit, and Data Act reporting and
                                                     noted that all were still on target.
The CARES Act established the            June 25     Not later than 90 days after enactment of the CARES Act, the
Pandemic Response                                    DOI must submit to the PRAC a plan describing how the covered
Accountability Committee                             funds will be spent. The DOI submitted the required plan to the
(PRAC) to coordinate and                             PRAC on July 16.
support inspectors general in            June 30     Starting with the June 30 reporting period through September 30,
performing CARES Act oversight.                      2021, the Deputy Secretary or the Chief Operating Officer must
The DOI must report monthly to                       review quarterly the progress made on program performance
the OMB, the U.S. Department                         under the CARES Act. An update to this milestone will be
of the Treasury, the PRAC, and                       provided in the next report.
the appropriate congressional            July 10     Not later than 10 days after the end of each calendar quarter, each
committees on any obligation or                      recipient of covered funds exceeding $150,000 shall submit a
expenditure of large covered                         report on use of the funds to the DOI and the PRAC. As part of
funds, starting with the June 30,                    this requirement, the DOI in coordination with the PRAC and the
2020 reporting period through                        OMB must provide “user-friendly” means for recipients to meet
September 30, 2021. Large                            this requirement.
covered funds are any funds
                                         July 21     The DOI must submit DATA Act files A, B, and C monthly
made available in any form                           instead of quarterly, starting with the June 30 reporting period.
(e.g., via grant, cooperative                        These submissions must be certified by the DATA Act Senior
agreement, contract, loan, loan                      Accountable Official or Financial Representative Designee for
guarantee, award, or other                           COVID-19 related funding.
mechanism) that exceed
$150,000. We are awaiting                July 30     Not later than 30 days after the end of each calendar quarter, the
confirmation of the monthly due
                                                     PRAC in consultation with the DOI must make the reports by
date for that report to add to the
                                                     covered recipients publicly available on a website established by
                                                     the PRAC to foster greater accountability and transparency in the
milestone list.
                                                     use of covered funds.
                                     All dates 2020

CARES Act Flash Report • No. 2020-FIN-052 • Issued July 28, 2020                                                     3