B-332417 1 (2020-08-10)

handle is hein.gao/gaobaebnd0001 and id is 1 raw text is: 



GAOU.S. GOVERNMENT ACCOUNTABILITY OFFICE
441 G St. N.W.
Washington, DC 20548

B-332417

August 10, 2020

The Honorable Brian D. Miller
Special Inspector General
for Pandemic Recovery

Dear Mr. Miller:

This letter responds to the discussion in the first report of the Special Inspector General
for Pandemic Recovery (SIGPR) issued on August 3, 2020, of each of the CARES Act
oversight entities, including GAO. The analysis of GAO's role is deeply flawed as it does
not reflect the language or context of the Act. Equally disappointing, the analysis was
prepared without any coordination with GAO, an approach plainly at odds with
standards of professionalism expected of the audit oversight community.1

Section 19010 of the CARES Act provides an extensive oversight role for GAO.2 Among
other things, it directs us to monitor and oversee the exercise of authorities, and the
receipt, disbursement, and use of funds made available, under this Act or any other
Act, as well as the effect of the pandemic on the health, economy, and public and
private institutions of the United States. To facilitate GAO's exercise of these
responsibilities, section 19010 includes a broad right of access to records, along with
the right to make copies of such records, interview staff, and inspect facilities.3 This

1In the Inspector General Act of 1978, Congress directed each IG to give particular regard to
the activities of the Comptroller General of the United States with a view toward avoiding
duplication and insuring effective coordination and cooperation. Pub. L. No. 95-452,  4(c), 92
Stat. 1101, 1103 (1978), codified as amended at 5 U.S.C. app. Section 4(c) is applicable to
SIGPR via the CARES Act. Pub. L. 116-136,  4018(c)(3), 134 Stat. 281, 484 (2020).

2Section 19010(b) states that The Comptroller General shall conduct monitoring and oversight
of the exercise of authorities, or the receipt, disbursement, and use of funds made available,
under this Act or any other Act to prepare for, respond to, and recover from the Coronavirus
2019 pandemic and the effect of the pandemic on the health, economy, and public and private
institutions of the United States, including public health and homeland security efforts by the
Federal Government and the use of selected funds under this or any other Act related to the
Coronavirus 2019 pandemic and a comprehensive audit and review of charges made to Federal
contracts pursuant to authorities provided in the Coronavirus Aid, Relief, and Economic Security
Act. Pub. L. No. 116-136, 134 Stat. at 580.

3Pub. L. No. 116-136,  19010(d), 134 Stat. at 580-81. The authorities provided under the
CARES Act complement GAO's existing audit and access authorities under title 31 of the United
States Code and other law. See, e.g., 31 U.S.C.  712, 717, and 716 (providing GAO with

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