Audits of Selected USAID COVID-19 Activities Using Funds From the American Rescue Plan Act of 2021

Audit Report

Why We Did This Audit

  • The COVID19 pandemic created unprecedented challenges to USAIDs ability to provide U.S. foreign assistance worldwide. USAID responded to the pandemic by launching programs to promote delivery of safe and effective COVID-19 vaccines; strengthen health systems to mitigate COVID-19 transmission and reduce morbidity and mortality; provide rapid assistance to combat the pandemic in low- and middle-income countries; mitigate the impact of COVID-19 on HIV programs funded by the President’s Emergency Plan for AIDS Relief (PEPFAR); and develop infrastructure to support the use of liquid oxygen in treating COVID-19.
  • Congress provided OIG with funds to oversee USAID’s implementation of its COVID-19-related activities under the American Rescue Plan Act of 2021 (ARPA).  
  • OIG contracted with independent public accounting firm Williams Adley LLC to conduct a series of performance audits looking at various aspects of USAID’s COVID-19 response, including vaccine readiness, supplies used for the response, the monitoring of the Oxygen Ecosystem program, and the use of PEPFAR and ARPA funds. (Note: The audit of USAID’s Reprogramming of PEPFAR Funds for COVID-19 was included in the Inspectors General Coordinated PEPFAR Oversight Plan, Fiscal Year 2024, as it was not focused on activities conducted with ARPA funding.) 

What We Found

  • The reports found that USAID had adapted its program monitoring in accordance with Agency requirements by significantly increasing communications with stakeholders and requesting voluntary reporting of COVID-19 indicators. USAID also purchased essential supplies to support its response and used them for their intended purposes and in alignment with host government priorities. 
  • The Agency did face challenges implementing liquid oxygen (LOX) systems due to unreliable local manufacturers, poor infrastructure, and delays in selecting sites and qualified vendors. Due to these challenges, USAID’s efforts to provide LOX systems—as called for in the Oxygen Ecosystem work plans—encountered delays. However, since the process to find qualified vendors and complete installation is either underway or completed, we are not making a recommendation on this matter.

What We Recommend

  • The audits contained no recommendations.

Click the links below to view the PDF documents for the six audit reports: