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GAO-25-107746 1 (2025-04-09)

handle is hein.gao/cvdrlfcns0001 and id is 1 raw text is: Why This Matters Pandemic-relief programs were critical for assuring public health and economic stability. However, they also created unprecedented opportunities for fraud due to the dollars involved and other risk factors. These factors included changes to controls (e.g., reliance on self-certification) and the introduction of new programs. Considering what was likely lost to fraud during the pandemic and assessing what lessons and insights can be taken to better prepare for both normal operations and future emergencies is critical for agencies. Beyond financial impacts, fraud erodes public trust in government and hinders agencies' efforts to execute their missions and program objectives effectively and efficiently. Therefore, taking steps to prevent fraud from occurring is crucial. While the disbursement of pandemic-relief funds is largely over, the work of investigating, prosecuting, and recovering fraudulently disbursed funds is ongoing. The Department of Justice (DOJ) and its law enforcement partners continue to prioritize the investigation and prosecution of defendants (individuals or entities) that committed these offenses. We performed this work under the CARES Act that includes a provision for GAO to report on our ongoing monitoring and oversight efforts related to the COVID-19 pandemic. This report provides information on the status of pandemic-relief program cases involving fraud-related charges brought by DOJ and how agencies can enhance fraud prevention. Key Takeaways • The full extent of pandemic-relief program fraud will likely never be known with certainty. However, estimates indicate that hundreds of billions of dollars in potentially fraudulent payments were disbursed. At least 2,532 defendants have been found guilty of fraud-related charges involving pandemic-relief programs, as of December 31, 2024. Those sentenced faced serious consequences, including prison time and restitution orders. Pandemic-relief program fraud was committed by individuals from all types of backgrounds. Although crime syndicates and career criminals were involved in some cases, many individuals who did not appear linked to organized fraud or criminal groups also defrauded these programs. While agencies may never be able to sway all fraudsters from attempting to defraud programs, actions-such as establishing adequate controls and emphasizing the consequences of fraud-can be taken to prevent and deter future fraudsters. We have made numerous recommendations to help agencies effectively manage fraud risks. Page 1 GAO-25-107746 COVID-19 Relief