VA’s Compliance with the VA Transparency & Trust Act of 2021 Semiannual Report: March 2024

The Transparency Act requires VA to report to Congress its plans to spend COVID-19 relief funds, including support related to the American Rescue Plan (ARP) Act. The OIG is charged with overseeing the use of that funding. This fifth semiannual report found that VA deviated from the biweekly reporting requirement, with the last such report submitted in June 2023. VA stated it received congressional approval to deviate from this requirement but was unable to provide supporting documentation. VA’s reported obligations through the fourth quarter of fiscal year 2023 generally aligned with the ARP Act spend plan with few exceptions, which did not affect VA’s compliance with the Transparency Act. The gap in reporting, however, impedes the ability of Congress and other external parties to determine if funds were properly obligated and expended as required.