From the Document: "On March 27, 2020, President Donald Trump signed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) into law (P.L. 116-136). Section 4020 of Title IV, Subtitle A, the Coronavirus Economic Stabilization Act of 2020, established a five-member Congressional Oversight Commission (COC) as one of several oversight mechanisms. The COC 'conduct[s] oversight of the implementation of this subtitle by the Department of the Treasury and the Board of Governors of the Federal Reserve System,' reports to Congress on the Treasury Secretary's and the Federal Reserve Board of Governors' actions, and reviews the federal government's implementation of the act. Through January 3, 2022, the COC has issued 20 reports [hyperlink]."
CRS Insight, IN11304
Congressional Research Service: https://crsreports.congress.gov/