Special Inspector General for Pandemic Recovery 

Program Summary by Budget Activity 

Dollars in Thousands 

 FY 2020 FY 2021 FY 2022 FY 2021 to FY 2022 

Budget Activity Operating 

Plan 

Operating 

Plan Request * $ Change % Change 

Audit $15,000 $0 $12,500 $12,500 100.00% 

Investigations $10,000 $0 $12,500 $12,500 100.00% 

Subtotal, SIGPR $25,000 $0 $25,000 $25,000 100.00% 

Direct FTE 2 66 76 10 15,15% 

Total Full-time Equivalents (FTE) 2 66 76 10 NA 

In FY 2020, $25M in appropriated no-year resources were provided to establish SIGPR under Section 4027 of the Coronavirus Aid, Relief, and 

Economic Security (CARES) Act. 

*Includes funding for administrative, information technology, counsel, and external affairs to support the mission of the Office of Audits and 

the Office of Investigations. 

Summary 

The Special Inspector General for Pandemic Recovery (SIGPR) Fiscal Year (FY) 2022 budget 

request of $25,000,000 will enable SIGPR to conduct critical audit and investigative services to 

protect the integrity of the covered funds under the CARES Act. SIGPR’s FY 2021 Full-time 

Equivalent (FTE) projection is 66. 

SIGPR, an independent office within the Department of the Treasury (Treasury), was established 

by section 4018 of the CARES Act in 2020. It provides oversight of Treasury activities under the 

CARES Act by conducting independent audits and investigations necessary to prevent and detect 

waste, fraud, and abuse in programs and operations. SIGPR conducts audits of these Treasury 

programs, investigates fraud by recipients of CARES Act funds, and makes recommendations 

designed to improve the administration of pandemic recovery programs. SIGPR also conducts 

criminal investigations into allegations of waste, fraud, and abuse while helping to ensure that 

SIGPR protects and secures taxpayer data. 

In accordance with the Government Performance and Results Act Modernization Act (GPRAMA)

of 2010, the Department of the Treasury is currently developing the FY 2022 – 2026 

Departmental Strategic Plan. The Strategic Plan is scheduled for publication in 2022. The 

Annual Performance Plan will be updated in the FY 2023 President’s Budget to reflect new 

Departmental strategic goals and objectives. SIGPR published a Strategic Plan for FY 2021 - 

2023 and will publish a new component plan that aligns bureau activities and priorities to the 

Department’s in 2022.

Appropriations Language 

Of amounts appropriated by section 4027(a) of the CARES Act (15 U.S.C. § 9061) that are 

available for obligation as a result of the deobligation of amounts that were, as of January 9, 

2021, obligated for the credit subsidy cost of loans, loan guarantees, or other investments that the 

Secretary of the Treasury had committed to make under paragraphs (1) through (3) of subsection 

4003(b) of the CARES Act (15 U.S.C. § 9042(b)(1)-(3)), $25,000,000 shall be available to the 

Special Inspector General for Pandemic Recovery to carry out section 4018 of the CARES Act 
(15 U.S.C. § 9053): Provided, That such funds shall be available in addition to any other 

amounts available for that purpose. 

Description of Performance 

SIGPR necessarily spent much of its nascent stage navigating the challenges of standing up and 

operating an office in the midst of a pandemic. SIGPR developed and executed a recruitment 

and hiring strategy, a procurement and acquisition plan, and an information technology capital 

plan; executed an occupancy agreement with the General Services Administration (GSA); 

developed a myriad of policies, procedures and manuals to govern SIGPR’s work in the area of 

audits, investigations and mission support services. Through it all, SIGPR continues to follow 

the facts through audits and investigations to uncover large-scale fraud, waste, and abuse of 

CARES programs. The most recent highlights include: 

 Assisted the U.S. Attorney’s Office for the District of South Dakota in a recently indicted 

case involving multiple fraud counts regarding pandemic relief programs; 

 Uncovered and developed 35 new investigative leads relating to suspected fraud under 

various CARES Act programs; 

 Compiled and developed a data set including more than 50 million rows of data, covering 

more than $150 billion in CARES Act funding; 

 Received and vetted 363 hotline complaints during the second quarter; and 

 Initiated three new projects about the Direct Loan Program, the Main Street Lending 

Program, and the CARES Act funds given to the U.S. Postal Service.