Special Inspector General for Pandemic Recovery (SIGPR)

Program Summary by Budget Activity 

Dollars in Thousands FY 2021 FY 2022 FY 2023 FY 2022 to FY 2023 

Budget Activity Operating 

Plan 

Annualized 

CR Request Nominal Change % Change 

Special Inspector General for 

Pandemic Recovery $0 $0 $25,000 $25,000 NA 

Subtotal, SIGPR $0 $0 $25,000 $25,000 NA 

Direct FTE 35 38 66 +28 +73.7% 

Total Full-time Equivalents 

(FTE) 35 38 66 +28 +73.7% 

In FY 2020, an initial appropriation of $25M in no-year funds were provided to establish SIGPR under the CARES Act to expeditiously 

provide resources required for administrative, IT, general counsel, and external affairs to support the mission of SIGPR. 

FY 2021 and FY 2022 Other Resources and Full-time Equivalents (FTE) reflect actuals (55 positions in September 2021 and 51 positions as 

of March 2022) in spending of carryover funds from the initial FY 2020 $25M appropriation. 

The FY 2022 Budget included appropriations language to provide SIGPR an additional $25 million in unobligated mandatory funding from 

the CARES Act. 

Summary 

The Special Inspector General for Pandemic Recovery (SIGPR) Fiscal Year (FY) 2023 annual 

budget request of $25,000,000 will enable SIGPR to continue critical and impactful audit and 

investigative services to protect the integrity of covered funds under the CARES Act with the 

fiduciary goal of identifying potential waste, fraud and abuse of government funded pandemic 

relief. SIGPR’s FY 2022 Full-time Equivalent (FTE) projection reflects annualized levels based 

on current resources. 

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

by section 4018 of the CARES Act in March 2020. Mr. Brian Miller was confirmed by the U.S. 

Senate in June 2020 as the Special Inspector General for Pandemic Recovery. SIGPR continues 

lead the way by providing 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’s reduced CARES programs jurisdiction currently includes two 

significant programs, the Direct Loan Program (loans to air carriers and national security 

businesses consisting of 35 loans, 35 borrowers for $2.7B), and the Main Street Lending 

Program (loans to small and medium-sized for-profit businesses and nonprofit organizations 

consisting of 319 lenders, 1,830 loans for $17.5B). 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. 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. 
By the end of FY 2021, during the worst pandemic in over a century resulting in socio-economic 

challenges, SIGPR succeeded in expeditiously establishing a workable near-term initial 

minimally operational baseline by bringing onboard 56 positions. 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 key areas of audits, investigations, and critical mission support 

services. 

In FY 2022, SIGPR has continued to diligently follow the facts through the Office of Audits 

(OA) and Investigations (OI), working collaboratively with other Offices of Inspectors General, 

the Pandemic Response Accountability Committee (PRAC) Fraud Task Force, the Department of 

Justice (DOJ) COVID-19 Fraud Enforcement Task Force, Financial Crimes Enforcement 

Network, and other Federal Offices of Inspector General and law enforcement agencies to 

uncover large-scale and far-reaching fraud, waste, and abuse of CARES program funds. 

Budget Highlights 

Dollars in Thousands 

 FTE Amount 

FY 2022 Operating Level 38 $13,000 

Changes to Base: 

2023 Maintaining Current Levels (MCLs): 0 $445 

Pay Annualization (2.7% average pay raise) $58 

Pay Raise (4.6% average pay raise) $299 

Non-Pay $88 

Other Adjustments: 

Adjustments to Meet Current Operating Levels 14 $7,000 

Subtotal Changes to Base 14 $7,445 

FY 2023 Current Services 52 $20,445 

Program Changes: 

Program Increases: 

Audits and Investigations 14 $4,555 

FY 2023 President's Budget Request 66 $25,000 

Note: The FY 2022 Operating Level reflects annualized FTE level based on available carryover 

resources. SIGPR did not receive funding through the 2022 Continuing Resolution (CR). 

Budget Adjustments

Adjustments to Request 

Maintaining Current Levels (MCLs) .......................................................... +$445,000 / +0 FTE 

Pay Annualization (2.7%) +$58,000 / +0 FTE 

Funds are requested for annualization of the January 2022 2.7% average pay raise. 

Pay Raise (4.6%) +$299,000 / +0 FTE 

Funds are requested for a 4.6% average pay raise in January 2023. 

Non-Pay +$88,000 / +0 FTE 

Funds are requested for non-labor expenses such as travel, contracts, rent, supplies, and equipment. 
Other Adjustments.................................................................+7,000,000 / +14 FTE 

Adjustments to Meet Current Operating Levels +$7,000,000 / +14 FTE 

As of March 2022, SIGPR employed 52 FTE that are critical to SIGPR’s audits and 

investigations work. Funding is requested to maintain current operating levels and to avoid cuts 

to mission-critical FTEs.

Program Increases ................................................................+$4,555,000 / +14 FTE 

Audits and Investigations +$4,555,000 / +14 FTE 

Funding is requested for increased audits and investigations staffing to administer the expected 

significant increase in active case load and the expected DOJ prosecutorial team support 

requirements in FY 2023. Additionally, funds are requested for the acquisition of cutting-edge 

technology for predictive data analytics for adequate analysis of complex data to enhance 

detection of CARES Act funds waste, fraud, and abuse, while bringing lawbreakers to justice, 

seizing ill-gotten gains, and collecting court-ordered restitution. 

Legislative Proposals 

SIGPR has no legislative proposals. 

Performance Highlights FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 

Budget Activity Performance Measure Actual Actual Actual Target Target 

Audit and Investigations 

Percentage of Audit Products 

Delivered to Stakeholders by the 

Due Date 

NA B 100 67 67 

Audit and Investigations 

Percentage of Audit Products 

Subjected to Implementation 

Reviews 

NA NA B 50 50 

Key: NA- Not Available 

Description of Performance 

For FY 2022, the target for Percentage of Audit Products Delivered When Promised to 

Stakeholders will remain at 66.6 percent. The target for conducting Implementation Reviews will 

also remain at 50 percent. SIGPR believes that these targets are best attained through effective 

monitoring of ongoing audit work and essential communication with the Treasury regarding 

findings and the most appropriate recommendations for corrective action. Consequently, 

SIGPR’s Office of Audits will continue to accentuate the importance of these processes with 

Treasury leadership. 

 Percentage of Audit Products Delivered to Stakeholders by the Due Date – SIGPR’s products 

will have a more significant impact if they are delivered when needed to support 

congressional and Treasury decision making. 

 Percentage of Audit Products Subjected to Implementation Reviews - The SIGPR Office of 

Audits has established a process to review and verify the implementation actions taken by 

Treasury on SIGPR recommendations. This measure assesses SIGPR’s effect on improving 

Treasury’s accountability, operations, and services. 
As part of the audit process, Treasury provides a written response and action plan to address 

SIGPR audit recommendations. Audit resolution is achieved when SIGPR accepts Treasury’s 

time phased plan of action to implement each recommendation. 

In fiscal year 2021, SIGPR conducted an implementation review on the audit product issued in 

the prior fiscal year and found that Treasury management had fully implemented the report’s 

recommendation. 

Recent Office of Investigations accomplishments and initiatives build upon SIGPR’s continued 

efforts to identify and pursue pandemic-relief fraud within its jurisdiction include: 

 Notable case trendline growth by steadily increasing quantity of investigative case load to a 

total of 28 open cases, in addition to 9 closed cases, and 23 preliminary inquiries converted to 

full investigations. This growth represented more than a 400 percent increase over a ninemonth period in FY 2021. 

 In less than one year after staffing OI with criminal investigators (special agents): 

o SIGPR obtained its first indictment, involving false statements to fraudulently obtain 

more than $1.6M in federal funds for business loans intended to relieve financial 

distress caused by the COVID-19 pandemic; and 

o In early January 2022, a SIGPR-initiated investigation resulted in a guilty plea related 

to a loan obtained through the Main Street Lending Program, a lending facility 

established by the Federal Reserve Board and supported with Treasury’s investment 

in CARES Act funds. As part of the plea, it was agreed to include court-ordered 

restitution in the amount of $252,143.