From the Executive Summary: "[T]he VA [Department of Veterans Affairs] Office of Inspector General (OIG) initiated this review to report on efforts by the Veterans Health Administration (VHA) to establish financial oversight mechanisms for tracking and reporting COVID-19 [coronavirus disease 2019] supplemental funding. This review focused on VHA because it received most of the supplemental funding. Of the $19.57 billion in CARES [Coronavirus Aid, Relief, and Economic Security] Act funding provided to VA, VHA received approximately $17.24 billion for medical care supplemental funds, as well as $60 million from the FFCRA [Families First Coronavirus Response Act], for a total of approximately $17.3 billion. The OIG team reviewed VHA's efforts to establish financial oversight for tracking and reporting on COVID-19 supplemental funding. The team did not assess the effectiveness of VA's or VHA's internal controls for individual obligations and expenditures, nor the reasonableness of each one."
Department of Veterans Affairs, Office of the Inspector General, Report No. VA OIG 20-02967-121