Audit of the Implementation of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Section 3610 [open pdf - 4MB]
From the Executive Summary: "On 27 March 2020, Congress enacted the Coronavirus Aid, Relief, and Economic Security (CARES) Act in response to the Coronavirus Disease 2019 (COVID-19) national emergency. Section 3610 of the CARES Act permits federal agencies, under certain circumstances, to modify terms of existing contracts or agreements, and to reimburse federal contractors' compensation due to COVID 19 [sic] related issues. The CARES Act, Section 3610 provides agencies the discretion to reimburse paid leave to federal contractors confronted with the inability of their employees or subcontractors to perform work at a federal government-approved work site due to facility closures or restrictions when their job duties could not be performed remotely. Reimbursement under the CARES Act, Section 3610 has several limitations related to contractor status, billing rates, hours, and whether the contractor has received other COVID-19 relief. As of 8 June 2021 , the National Security Agency (NSA)/ Central Security Service (CSS)-hereinafter referred to as NSA-reported $917 million in CARES invoices for a total of 81 ,000 CARES hours. The overall objective of this Office of the Inspector General (OIG) audit was to determine whether NSA economically, effectively, and efficiently implemented Section 3610 of the CARES Act."
National Security Agency, Office of the Inspector General, Report No. AU -20-0008