Reports

Section 204, Public Act 67 of 2020, effective March 30, 2020, requires the Office of the Auditor General to audit the use of funds appropriate for coronavirus public health emergency – health care capacity coronavirus public health emergency, and coronavirus response fund and report to the chairs of the Senate and House Appropriations Committees at a minimum of every month on the appropriateness of the preceding month’s expenditures until the funds are expended. In order to provide a more complete picture of the total spending on COVID-19, our audit scope includes all COVID-19 coded...

The primary objective of this internal audit was to conduct sub-recipient monitoring of ten CARES Act sub-recipients, in addition to the SkillsSource Group Inc., on behalf of the County. SkillSource was not a direct sub-recipient of CRF funds from the County. The County contracted with SkillSource as part of a Workforce Reskilling and Transition grant, utilizing CRF funds to fund the program. The testing period varied for each sub-recipient and can be located within the Detailed Results section of this report.

The objective of this audit was to evaluate if: (1) the Office of Homeless Solutions Rapid ReHousing Program aligns with governance requirements and meets the City's objectives for the program; and, (2) the CARES Act federal funding has been used appropriately. The Office of Homeless Solutions Rapid ReHousing Program and CARES Act spending generally met requirements and have opportunities to improve. The Rapid ReHousing Program did not have policies and procedures, and its process for requiring background checks was not effective or fully documented.

This report focuses exclusively on The Department of Housing and Community Development's (HCD) progress in committing and awarding rent relief program benefits to eligible California households by the first crucial federal deadline, which is September 30, 2021. Although HCD is making significant progress toward meeting the first federal deadline, it must commit additional benefits to eligible households in order to reduce the State’s risk of losing millions of dollars in federal funds for this program.

This audit was conducted to review performance measures and cost-effectiveness of economic development programs. The audit found that the department spent 22% of its small business assistance pandemic relief funds and can improve its business contact information. Further, business attraction and retention activities can be more effectively evaluated, and performance measures and metrics could be better used to evaluate outcomes

The objective of our audit was to assess the city’s financial controls related to the initial federal aid Denver received for its pandemic response efforts. This audit specifically focused on the $126.9 million the city received from the federal Coronavirus Relief Fund. The audit found that, in 2020, the Department of Finance sufficiently managed the city’s progress in spending federal coronavirus relief funds on pandemic-related expenses, but the city should also better document individual transactions. Additionally, we found problems related to how the city accounted for the interest it...

We conducted a limited review of the U.S. Department of Housing and Urban Development’s (HUD) Office of the Chief Procurement Officer’s (OCPO) administration of five procurement activities under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). The CARES Act and related Office of Management and Budget memorandums gave HUD flexibility in modifying existing contracts and required rapid delivery of CARES Act funds. Our objective was to determine what HUD had done to accommodate contractors’ pandemic-related issues while ensuring that HUD met its business objectives. In addition...

In this performance audit, we reviewed financial activity from federal funds provided by the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Greenfield Community College (GCC) received grant funds under two components of the CARES Act’s Education Stabilization Fund: direct funding from the United States Department of Education (US DOE), provided through the Higher Education Emergency Relief Fund (HEERF), and funding from the Massachusetts Department of Higher Education (MDHE), allocated through the Governor’s Emergency Education Relief Fund. The purpose of our audit was to...

This report is intended to provide assurance that the City has established adequate controls over disaster-related expenses to maximize COVID-19 related reimbursements.

VA medical facilities’ demand for personal protective equipment (PPE) increased dramatically during the COVID-19 pandemic. The VA Office of Inspector General (OIG) reviewed how the Veterans Health Administration (VHA) ensured the Medical/Surgical Prime Vendor-Next Generation (MSPV-NG) program and its prime vendors met contract requirements by offering medical facilities a no-cost option to develop advance-order supply lists tailored to catastrophic events and contingency plans. The OIG also assessed whether facilities took advantage of those options and strategies and relied on the contracts...