# Audit of the Implementation of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Section 3610
> **Audit** by National Security Agency OIG · 2022-05-26
> *About: National Security Agency*
## Report
- **Title:** Audit of the Implementation of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Section 3610
- **Submitting OIG:** National Security Agency OIG
- **Component agency:** National Security Agency
- **Type:** Audit
- **Publication date:** 2022-05-26

## Summary

The audit found the agency had significant issues implementing the Coronavirus Aid, Relief, and Economic Security (CARES) Act. The agency did not sufficiently review CARES invoices due to changing guidelines, reduced contract oversight staffing during the pandemic, overreliance on contractor-provided information, and the lack of clear and comprehensive Contracting Officer Representative (COR) oversight procedures for CARES invoices. As a result, the OIG questioned more than $16.4 million, or 40 percent of the sampled CARES invoice charges.

## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/audit-implementation-coronavirus-aid-relief-and-economic-security-cares-act-section)
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