Federal Reports

Why We Did This Report

Under the Infrastructure Investment and Jobs Act, or IIJA, the U.S. Environmental Protection Agency was provided with over $60 billion in appropriations for Agency programs, including the Clean Water and Drinking Water State Revolving Fund Programs, the Superfund Program, geographic programs, and more. Since the IIJA’s enactment, the EPA Office of Inspector General has been conducting timely and relevant oversight to ensure that IIJA funds—taxpayer dollars—are used effectively. Our fourth annual IIJA progress report covers February 1, 2025, through January 31, 2026, and provides an update on our oversight of the EPA’s use of IIJA funds.

Summary of Findings

During the period covered in this report, the OIG issued seven audit reports, six evaluation reports, and two audit follow-up reports related to the Agency’s IIJA activities. In addition to examining initial implementation, we have increasingly focused on how the Agency is managing and overseeing IIJA funds that have already been awarded. In this report, we highlighted Agency accomplishments and identified key challenges, including gaps in the EPA’s guidance, oversight, timely fund utilization, recipient capacity, and data quality that risk slowing and undermining IIJA outcomes.

This memorandum provides the final results of the Office of Inspector General’s (OIG) risk assessment of the U.S. AbilityOne Commission’s (Commission) Government Purchase Card (purchase card) program for fiscal year (FY) 2025.  The OIG concluded that the risk of illegal, improper, or erroneous use in the Commission’s purchase card program is low.  As a result, an audit of the Commission’s purchase card program is not warranted.

The objective of the risk assessment was to analyze and identify the risks of illegal, improper, or erroneous purchases and payments within the Commission’s purchase card program, to determine whether an audit is warranted or make recommendations and identify areas of risk that the Commission could improve to strengthen its purchase card program.