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IIJA – Financial Assistance to Facilities that Purchase and Process Byproducts from Ecosystem Restoration Projects

Report Information

Date Issued
Report Number:
08801-0002-51
Report Type
Inspection / Evaluation
Component
Forest Service
Description
Our objective was to determine the extent to which Forest Service executed IIJA Section 40804(b)(3) and 40804(d) funding in accordance with IIJA requirements and internal control best practices.
Joint Report
No
Agency Wide
Yes (agency-wide)
Questioned Costs
$180,396,829
Funds for Better Use
$0
View report on Oversight.gov

Recommendations

Establish and implement a control to track the amount of S&E and FS Ops funds expended for IIJA Section 40804(b)(3).

Implement best practices for interagency coordination including but not limited to entering into a written agreement with DOI to document the roles, responsibilities, and expected outcomes.

Establish and implement controls to ensure that remaining award decisions are fully supported by data to ensure facilities are in close proximity to high or very high risk areas.

Evaluate whether the 132 awards approved from FY 2022 to FY 2024, which total $94.2 million in financial assistance, substantially decrease the cost of conducting ecological health restoration projects. Document conclusion reached and proceed to recover funds, as applicable.

Develop and implement a quantifiable and properly supported process for determining how the funding awarded to facilities would substantially or does substantially decrease the cost of conducting ecological restoration projects.