From the Introduction: "In response to the coronavirus pandemic, Congress passed legislation to provide VA [Department of Veterans Affairs] with funding to support uninterrupted care and benefits to veterans: the Families First Coronavirus Response Act (FFCRA); the Coronavirus Aid, Relief, and Economic Security (CARES) Act; and the American Rescue Plan (ARP) of 2021 Act. To provide oversight of VA's spending of this emergency relief funding, Congress passed the VA Transparency & Trust Act of 2021 (the Transparency Act). The Transparency Act requires VA to provide a detailed plan to Congress outlining its intent for obligating and expending funds covered by the act, to include a justification for each type of obligation. Additionally, the act requires VA to submit reports to Congress every 14 calendar days (biweekly) detailing its obligations, expenditures, and planned uses of the funds, as well as justification for any deviation from the plan. [...] This inaugural report focuses on whether the spend plans VA provided to Congress on December 22, 2021, satisfy the requirements of the act. In subsequent reports, the OIG [Office of Inspector General] will assess VA's reported obligation and expenditure of funds as detailed in its biweekly reports."
Department of Veterans Affairs, Office of the Inspector General, Review Report No. 22-00879-118
U.S. Department of Veterans Affairs: https://www.va.gov/