# Although IHS Allocated COVID-19 Testing Funds To Meet Community Needs, It Did Not Ensure That the Funds Were Always Used in Accordance With Federal Requirements
> **Audit** by Department of Health & Human Services OIG · 2023-07-20
> *About: Department of Health & Human Services*
## Report
- **Title:** Although IHS Allocated COVID-19 Testing Funds To Meet Community Needs, It Did Not Ensure That the Funds Were Always Used in Accordance With Federal Requirements
- **Submitting OIG:** Department of Health & Human Services OIG
- **Component agency:** Department of Health & Human Services
- **Type:** Audit
- **Publication date:** 2023-07-20

## Recommendations

- **Rec 23-A-07-091.01** (Open): We recommend that the Indian Health Service correct Purpose Statute violations totaling $19,912 relating to funds not used on COVID-19 testing and other testing-related activities from the Pine Ridge Service Unit (an IHS Direct program), and, if IHS…
- **Rec 23-A-07-091.02** (Open): We recommend that the Indian Health Service identify and correct any other Purpose Statute violations relating to funds not used on COVID-19 testing and other testing-related activities from the Families First Act and Paycheck Protection Act funds…
- **Rec 23-A-07-091.03** (Open): We recommend that the Indian Health Service recover $460,525 in funds not used on COVID-19 testing and other testing-related activities from the applicable sampled Tribal and UIO programs.
- **Rec 23-A-07-091.04** (Open): We recommend that the Indian Health Service identify and recover amounts not used for COVID-19 testing or other testing-related activities that we did not sample from remaining Tribal and UIO programs within the GPAO.
- **Rec 23-A-07-091.05** (Open): We recommend that the Indian Health Service develop and implement procedures to identify and deobligate any unused Families First Act funds that expired on September 30, 2022, from all locations within the GPAO.
- **Rec 23-A-07-091.06** (Open): We recommend that the Indian Health Service develop and provide adequate guidance to programs within the GPAO on the proper use of Paycheck Protection Act funds in accordance with Federal requirements.
- **Rec 23-A-07-091.07** (Open): We recommend that the Indian Health Service strengthen its review process to ensure that modifications to ISDEAA agreements and IHCIA/FAR contracts contain complete and accurate information, including the funding source, amount awarded, and applicable…
- **Rec 23-A-07-091.08** (Open): We recommend that the Indian Health Service provide adequate guidance to the programs on how to track and account for funds allocated and used under the Paycheck Protection Act.
- **Rec 23-A-07-091.09** (Open): We recommend that the Indian Health Service work with Tribal and UIO programs within the GPAO that we did not sample to ensure that they have properly tracked and accounted for funds used under the Paycheck Protection Act.
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/although-ihs-allocated-covid-19-testing-funds-meet-community-needs-it-did-not-ensure)
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