Background
The Biden administration purchased rapid COVID-19 test kits to give to Americans free of charge for home use and partnered with the U.S. Postal Service to package and deliver the kits. Within a short period, the Postal Service established a test kit program, which facilitated ordering, fulfillment, and delivery of kits to 125 million residential addresses. The Postal Service designed and developed a website for customers to order test kits for delivery to their homes.
What We Did
Our objective was to assess the accounting treatment and selected technology support associated with the distribution of the COVID-19 test kits to the public. To accomplish our objective, we reviewed accounting treatment and reporting of costs and the development of the online test kit website.