This is the first in a series of articles concerning the audits and investigations related to the contracts and grants awarded, and relief funds provided, in response to the COVID-19 pandemic. In this article, the authors discuss the enforcers and the likely targets of audits and investigations related to COVID-19.

Pursuant to the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), which created the Paycheck Protection Program (“PPP”), and supplemental funding such as the Families First Coronavirus Response Act, the United States government already has made available an estimated four trillion dollars in relief funds to businesses and individuals, and the Biden administration has proposed roughly two trillion dollars more.

Originally published in the June 2021 edition of Pratt’s Government Contracting Law Report (Vol. 7, No. 6), an A.S. Pratt Publication, LexisNexis.