Federal Reports

In November 2021, Congress passed the VA Transparency & Trust Act of 2021 (Transparency Act) to provide oversight of VA’s spending of COVID-19–related emergency relief funding, including funding related to the Families First Coronavirus Response Act (FFCRA), Coronavirus Aid, Relief, and Economic Security (CARES) Act, and American Rescue Plan (ARP) Act of 2021. To comply, VA must provide a detailed plan to Congress outlining its intent and justification for obligating and expending funds covered by the act. Additionally, the Transparency Act requires VA to submit biweekly reports to Congress detailing its obligations, expenditures, and planned uses, as well as justification for any deviation from the plan. The act also requires the VA OIG to submit semiannual reports comparing how VA is obligating and expending covered funds to the planned obligations and expenditures. In this fifth report, the OIG found that VA’s last biweekly report was dated June 6, 2023; VA stated it received approval from Congress to deviate from the biweekly reporting requirement but has not been able to provide documentation to support this statement. VA’s reported obligations through the fourth quarter of fiscal year 2023 generally aligned with the ARP Act spend plan obligation schedule with few exceptions. Deviations to the spend plan did not affect VA’s compliance with the Transparency Act. However, the OIG found that VA’s lack of reporting does not provide sufficient documentation and precludes Congress and other external parties from determining if funds were properly obligated and expended as required.