(U) Audit of North American Aerospace Defense Command and U.S. Northern Command Use of Coronavirus Aid, Relief, and Economic Security Act Funding [redacted] [open pdf - 20MB]
From the Document: "(U) The objective of this audit was to determine whether North American Aerospace Defense Command (NORAD) and U.S. Northern Command (USNORTHCOM) officials used Coronavirus Aid, Relief, and Economic Security (CARES) Act funding to prevent, prepare for, and respond to the coronavirus disease-2019 (COVID-19) pandemic. (U) We conducted this audit in response to an allegation made to the DoD Hotline regarding the improper use of CARES Act funds. Specifically, the allegation was that NORAD and USNORTHCOM officials used CARES Act funds for information technology projects that were unrelated to the COVID-19 pandemic response. [...] (U) CARES Act guidance--issued by the Office of Management and Budget, Office of the Under Secretary of Defense (Comptroller), and Department of the Air Force--requires that Air Force, and NORAD and USNORTHCOM officials use CARES Act funds to prevent, prepare for, and respond to the COVID-19 pandemic. According to the Office of Management and Budget, and Office of the Under Secretary of Defense (Comptroller) guidance, NORAD and USNORTHCOM officials must maintain evidence for goods and services acquired in response to COVID-19. The guidance further states that adequate evidence must include clear and accurate data of sufficient quality that articulates the need for the transaction. According to the Air Force guidance, Air Force officials will validate NORAD and USNORTHCOM expenses prior to reimbursement. (U) We selected and reviewed a nonstatistical sample of 25 COVID-19 transactions, totaling $61.0 million, from a population of 497 transactions, valued at $66.4 million. For the selected transactions, NORAD and USNORTHCOM officials used CARES Act funds to increase information technology equipment and support, and DoD operations."
Department of Defense, Office of Inspector General, Report No. DODIG-2022-098
U.S. Department of Defense Office of the Inspector General: https://www.dodig.mil/