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GAO-24-106655 1 (2024-02-13)

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Why   This Matters


Key  Takeaways


In response to the over $4.6 trillion of federal funding provided under the CARES
Act and other COVID-19  relief laws, agencies acted quickly to create new
programs  and scale up existing ones, including by awarding contracts and
grants. Because of their scale and speed, pandemic relief programs have been
vulnerable to significant risk of fraudulent activities. Whistleblowers can play an
important role in identifying waste, fraud, or abuse in government operations,
including those carried out by federal contractors and grantees.

The CARES   Act created two new oversight bodies for pandemic relief programs:
the Special Inspector General for Pandemic Recovery (SIGPR)  and the
Pandemic  Response   Accountability Committee (PRAC). The act also assigned
existing inspectors general (IG) responsibilities for conducting audits and
investigations related to the relief programs. The Council of the Inspectors
General on Integrity and Efficiency's (CIGIE) Integrity Committee is an oversight
body for IGs and other designated officials in Offices of Inspector General. All
three entities accept tips about potential wrongdoing and provide public contact
information for submitting such tips.

The Joint Explanatory Statement accompanying  the James  M. Inhofe National
Defense  Authorization Act for Fiscal Year 2023 includes a provision for us to
review the application of whistleblower protections to disclosures by contractor
and grantee employees  to SIGPR,  PRAC,  and the CIGIE Integrity Committee.1
This report provides the entities' views on the scope of whistleblower protections
for contractor and grantee employees, the number of disclosures they have
received, and the entities' procedures for handling such disclosures.


   SIGPR  officials told us that contractor and grantee employees who make
    disclosures to SIGPR are protected against retaliation under federal law.
    PRAC  officials told us that, regarding disclosures made to them, there is
    ambiguity in the protections for contractor and grantee whistleblowers in
    section 4712 of title 41 of the U.S. Code. Integrity Committee officials told us
    that they have not assessed whether this statutory provision applies to
    disclosures made to the committee.
   Officials from the three oversight bodies told us that they are not aware of
    having received any disclosures or retaliation complaints from federal
    contractor or grantee whistleblowers.
   The three oversight bodies have processes in place for receiving and
    referring whistleblower disclosures and retaliation complaints.


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GAO-24-106655 WHISTLEBLOWERS

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