Page 1 GAO-25-107746 COVID-19 Relief
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.
• 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.
U.S. Government Accountability Office
-19 Relief: Consequences of Fraud and
-25-107746
Report to Congressional Committees
9, 2025
