From the Executive Summary: "On March 13, 2020, the Trump Administration declared a national emergency in response to the global Coronavirus (COVID-19) pandemic. To help combat the pandemic and to address the needs of Americans facing severe health, economic, and security concerns, Congress passed the 'Coronavirus Aid, Relief, and Economic Security (CARES) Act.' Provisions of the $2.2 trillion law included stimulus payments to help provide necessary relief for Americans devastated by the economic impacts of COVID-19. However, according to the Government Accountability Office (GAO), Treasury has sent at least $1.4 billion in payments to deceased individuals as of April 30, totaling 1.1 million individual payments. [...] In order to responsibly steward taxpayer dollars, Treasury must answer for its mismanagement of $1.4 billion in payments that went to deceased people, including its failure to implement safeguards and communicate with the public in a timely manner. Congress must also take immediate action to guard against future agency waste and enhance tools for preventing improper payments to deceased people."
U.S. Committee on Homeland Security and Governmental Affairs: https://www.hsgac.senate.gov/