The bill outlines the ongoing responsibilities of the Office of the Inspector General (OIG) regarding the oversight of pandemic funding, specifically through the issuance of quarterly reports on expenditures, activities, and findings related to these funds. As mandated by Section 54 of Chapter of the Acts of 2023, the OIG will continue to provide these reports until the end of Fiscal Year 2027. The OIG's Special Funding Oversight Unit is tasked with ensuring that public entities utilize pandemic funds in compliance with state and federal regulations, while also monitoring for fraud, waste, and abuse, and evaluating the performance of funded programs.

In the second quarter of 2026, the OIG reviewed the Hotel & Motel Relief Grant Program and the Independent Movie Theater Grant Program, which collectively distributed over $74 million to support small businesses affected by the COVID-19 pandemic. The report also highlights the OIG's training initiatives, which have educated over 1,000 attendees on best practices for managing federal pandemic awards. Additionally, the OIG reported expenditures of approximately $89,373.29 for salary costs during this quarter, contributing to a total of over $1.1 million spent since the funding became available.