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Michael Horowitz, left, who chairs a watchdog panel with oversight of COVID-19 spending, and David Smith, an assistant director of the Office of Investigations at the U.S. Secret Service, testifies before the House Oversight and Accountability Committee about waste and fraud in COVID-19 relief programs, at the Capitol in Washington, Wednesday, Feb. 1, 2023. During the hearing, Horowitz told Congress that fraud is “clearly in the tens of billions of dollars” and may eventually exceed $100 billion. (AP Photo/J. Scott Applewhite, File)

Michael Horowitz, left, who chairs a watchdog panel with oversight of COVID-19 spending, and David Smith, an assistant director of the Office of Investigations at the U.S. Secret Service, testifies before the House Oversight and Accountability Committee about waste and fraud in COVID-19 relief programs, at the Capitol in Washington, Wednesday, Feb. 1, 2023. During the hearing, Horowitz told Congress that fraud is “clearly in the tens of billions of dollars” and may eventually exceed $100 billion. (AP Photo/J. Scott Applewhite, File)

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