Transparency in COVID-19 Expenditures Act This bill requires the Government Accountability Office (GAO) to audit certain funding that was provided to address COVID-19. Specifically, the GAO must audit and report on the use of funding provided by the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020; the Families First Coronavirus Response Act; the Coronavirus Aid, Relief, and Economic Security Act (CARES Act); the Paycheck Protection Program and Health Care Enhancement Act; Divisions M and N of the Consolidated Appropriations Act, 2021; and the American Rescue Plan Act of 2021.