Department of the Treasury 

Special Inspector General for 

Pandemic Recovery 

Congressional Budget 

Justification and Annual 

Performance Plan and Report 

FY 2022 

 
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Table of Contents

Section I – Budget Request........................................................................................................... 3

A – Mission Statement ................................................................................................................ 3

B – Summary of the Request ...................................................................................................... 3

1.1 – Appropriations Detail ......................................................................................................... 3

1.2 – Object Classification (Schedule O) Obligations ................................................................ 4

C – Appropriations Language ..................................................................................................... 4

Section II – Annual Performance Plan and Report ................................................................... 5

A – Strategic Alignment ............................................................................................................. 5

B – Budget and Performance by Budget Activity ...................................................................... 6

Audit Budget and Performance ................................................................................................... 6

Investigations Budget and Performance ..................................................................................... 7

C – Evidence-Building Activity .................................................................................................. 7

Section III – Additional Information .......................................................................................... 8

A – Summary of Capital Investments ......................................................................................... 8

 
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Section I – Budget Request 

A – Mission Statement 

To ensure that the American taxpayer gets the best return on investment by promoting the 

economy, efficiency, effectiveness, and integrity of Coronavirus Relief and Economic Security 

(CARES) Act1 funds and programs. 

B – Summary of the Request 

The Special Inspector General for Pandemic Recovery (SIGPR) received an initial appropriation 

of $25 million derived from amounts made available under Section 4027 of the CARES Act. The 

Budget proposes appropriations language to provide SIGPR an additional $25 million in 2022 

from unobligated balances that remain available under Section 4027, the Economic Stabilization 

Fund. This funding is critical in ensuring that SIGPR's audit and investigative services have the 

necessary resources to protect the integrity of CARES Act funds. 

SIGPR’s Fiscal Year (FY) 2022 budget request of $25,000,000 will enable SIGPR to conduct 

critical audit, investigative, and inspection and evaluation services to protect the integrity of the 

covered funds under the CARES Act. SIGPR’s FY 2021 Full-time equivalent (FTE) projection 

is 66. In accordance with the requirements of section 6(g)(1) of the Inspector General Act of 

1978 (as amended),2

 SIGPR submits the following information in support of its appropriations 

request for FY 2022 operations: 

 The aggregate budget request for the operations of SIGPR is $25,000,000; 

 The portion of this amount needed for SIGPR training is $500,000; and 

 The portion of this amount estimated in support the Council of Inspectors General on 

Integrity and Efficiency (CIGIE) is estimated to be $60,000. 

The amount requested for training satisfies all SIGPR training needs for FY 2022. 

1.1 – Appropriations Detail 

Dollars in Thousands 

 FY 2020 FY 2021 FY 2022 FY 2021 to FY 2022 

Appropriated Resources Operating Plan Operating Plan Request * % Change 

New Appropriated Resources FTE AMOUNT FTE AMOUNT FTE AMOUNT FTE AMOUNT 

Audit 2 $15,000 0 $0 38 $12,500 NA NA 

Investigations 0 $10,000 0 $0 38 $12,500 NA NA 

Subtotal New Appropriated 

Resources 2 $25,000 0 $0 76 $25,000 NA NA 

Other Resources 

Unobligated Balances from Prior 

Years 0 $0 66 $24,000 0 $0 -100.0 NA 

Subtotal Other Resources 0 $0 66 $0 0 $0 -100.0 NA 

Total Budgetary Resources 2 $25,000 66 $24,000 76 $25,000 -100.0 NA 

In FY 2020, $25M in appropriated no-year resources were provided to establish SIGPR under 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. 

1

 Pub. L. 116-136, 134 Stat. 281 (2020). 

2

 5 U.S.C. app. 3 § 6(g)(1); cf. 15 U.S.C. § 9053(c)(1) (directing SIGPR to perform enumerated duties “in 

accordance with” the Inspector General Act of 1978). 
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1.2 – Object Classification (Schedule O) Obligations 

Dollars in Thousands 

 FY 202 FY 2021 FY 2022 

Object Classification 

Actual

Obligatio

Estimated 

Obligations 

Estimated 

Obligations * 

11.1 - Full-time permanent 0 6,000 12,000 

11.9 - Personnel Compensation (Total) 0 6,000 12,000 

12.0 - Personnel benefits 0 2,000 5,000 

Total Personnel and Compensation Benefits $0 $8,000 $17,000 

23.1 - Rental payments to GSA 0 0 2,000 

25.3 - Other goods and services from Federal sources 1,000 8,000 6,000 

Total Non-Personnel $1,000 $8,000 $8,000 

Total Obligations $1,000 $16,000 $25,000 

 

Full-time Equivalents (FTE) 2 66 76 

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. 

C – 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. 
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Section II – Annual Performance Plan and Report 

A – Strategic Alignment 

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, investigations, and inspections and evaluations 

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, 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.

Priority 1: High Impact Work 

SIGPR offices of audit and investigations deliver timely, relevant, and high impact results. 

SIGPR’s objectives are to identify risk and weaknesses in program areas within SIGPR’s 

jurisdiction and recommend solutions that help mitigate fraud, waste, abuse, and 

mismanagement. In doing so, SIGPR employs risk-based approaches to prioritize and target 

audits and investigations in areas that provide the greatest impact and address the highest risks. 

SIGPR achieves these objectives through several strategies. SIGPR provides timely information, 

conclusions, and recommendations to SIGPR stakeholders for appropriate action and resolution. 

The offices of audit and investigations design and implement a comprehensive process that 

identifies, prioritizes, and assesses risks. Both offices develop and implement a process for 

proactive efforts that focus on high dollar loans or high impact projects. SIGPR leverages data 

analytics to identify meaningful indicators of fraud or misuse of CARES Act funds. Finally, 

SIGPR allocates resources to projects that address the highest risk and most vulnerable areas. 

Priority 2: Integrity in Oversight Work

SIGPR offices of audits and investigations delivers accurate, professional, independent, and 

actionable work products. 

SIGPR’s objective is to employ work processes that drive the timely completion of accurate, 

relevant, and impactful projects that adhere to professional standards. 

To do so, SIGPR develops policies, processes, and procedures to ensure that SIGPR work 

complies with the quality standards used in the federal inspector general community. The offices 

of audit and investigations ensure that projects and work products comply with professional 

standards, including, but not limited to the Government Auditing Standards and Quality 
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Standards for Investigations. Finally, SIGPR participates in the CIGIE audit and investigation 

external peer review process. 

Priority 3: Inclusiveness and Innovation 

SIGPR promotes a diverse and inclusive culture that is innovative, high performing, and 

engaged. 

SIGPR’s objectives are to recruit and retain diverse, high-performing talent; to use innovative 

techniques and approaches that improve efficiency and effectiveness; and to promote transparent 

and timely communications and inclusiveness. 

SIGPR employs several strategies to do so. SIGPR develops a recruitment strategy that targets 

the knowledge and skills necessary to meet the mission critical needs of the organization and 

provides opportunities for continuous development and professional growth to meet current and 

future needs of the organization. SIGPR provides a work environment that promotes a positive 

work-life balance. SIGPR provides data analytic capabilities to support projects. SIGPR also 

collaborates with other agencies to leverage best practices, tools, data, and technologies. 

Priority 4: Effective Collaboration and Outreach

SIGPR will work with oversight partners and others to ensure efficiency, effectiveness, and 

transparency in SIGPR’s work. 

SIGPR’s objective is to leverage strategic communications to expand outreach to and 

collaboration with SIGPR’s stakeholders and partners, as well as to communicate SIGPR’s 

findings to Executive Branch leaders, Congress, and the public. 

To do so, SIGPR builds strong relationships with internal and external partners and stakeholders 

to identify emerging trends of fraud, waste, and abuse and share best practices. SIGPR develops 

a communications plan for outreach and collaboration and reports on SIGPR findings and 

activities. Finally, SIGPR tracks, analyzes, and reports on Department of the Treasury CARES 

Act relief. 

B – Budget and Performance by Budget Activity 

Audit Budget and Performance

($12,500,000 from direct appropriations): 

SIGPR’s Office of Audit (OA) conducts audits, reviews, and evaluations of loans, loan 

guarantees, and other investments made by Treasury under programs established under the 

CARES Act as well as Treasury’s management of programs established under the CARES Act. 

The Office of Audits takes an analytic approach to auditing CARES Act programs and has 

populated databases with CARES Act funding recipient information. The office is calculating 

individual risk scores to pinpoint where auditing resources can be best applied. The office also 

refers instances of suspected abuse to other SIGPR offices and outside entities. 

The most recent highlights include: 

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

more than $150 billion in CARES Act funding; and 
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 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. 

Investigations Budget and Performance 

($12,500,000 from direct appropriations): 

SIGPR’s Office of Investigations prevents, detects, and investigates allegations of fraud, abuse, 

or misconduct involving CARES Act funds and programs within SIGPR’s jurisdiction. In 

addition, the office manages SIGPR’s hotline. The office receives complaints, conducts 

investigations, and works in partnership with U.S. Attorneys’ Offices on these matters. These 

investigations relate to activities that, in the aggregate, potentially represent millions of dollars of 

questionable expenditures related to funds distributed under the CARES Act. 

The Office of Investigations also participates in several working groups. These include the 

CIGIE Financial Oversight Assistant Inspector General for Investigations Working Group and 

federal Office of Inspector General Investigation COVID-19 working groups, including 

subcommittees of the Pandemic Response Accountability Committee. The Office of 

Investigations has also formed new referral protocols with the Office of Compliance Inspections 

and Examinations (OCIE) of the Securities and Exchange Commission (SEC) and Treasury’s 

suspension and debarment unit in the Office of the Procurement Executive. These new referral 

protocols have already produced referrals to SIGPR. The office also continues to coordinate 

closely with other law-enforcement agencies with the goal of forming law-enforcement 

partnerships, including task-force relationships, across the federal government. 

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; and 

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

SIGPR is developing performance measures for the Audits and Investigations programs. 

C – Evidence-Building Activity 

The Foundations for Evidence-Based Policymaking Act of 20183

 emphasizes collaboration to 

advance data and evidence-building function in the Federal Government by statutorily mandating 

Federal evidence-building activities, open government data, confidential information protection, 

and statistical efficiency.

SIGPR supports Treasury’s efforts to use data and evidence for decision-making about program 

operations, policy, and regulations. As described above, SIGPR supports these efforts through 

data-driven decision-making when selecting which audits and investigations to pursue that have 

the most significant impact on detecting fraud, waste, and abuse in CARES Act programs. 

Additionally, refer to the Executive Summary for a discussion of Treasury-wide evidencebuilding functions.

3

 Pub. L. 115-435, 132 Stat. 5529 (2018). 
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Section III – Additional Information 

A – Summary of Capital Investments 

SIGPR has no capital investments. Capital investments that support SIGPR are included in the 

Departmental Offices plan. 

A summary of capital investment resources, including major information technology and nontechnology investments can be found at: https://www.treasury.gov/about/budgetperformance/Pages/summary-of-capital-investments.aspx