Reports

We audited the U.S. Department of Housing and Urban Development’s (HUD) Community Development Block Grant Coronavirus Aid, Relief, and Economic Security (CARES) Act program. Our audit objective was to determine what challenges grantees faced in using program funds for activities that prepare for, prevent, or respond to the coronavirus and its impact. We used a survey questionnaire to gather feedback and insight directly from 1,047 program grantees. As of July 30, 2022, grantees had drawn more than $1.79 billion, or 36 percent, of the $4.99 billion in program funds. We performed this audit to...

We audited the U.S. Department of Housing and Urban Development’s (HUD) Community Development Block Grant Coronavirus Aid, Relief, and Economic Security (CARES) Act program. Our audit objective was to determine what challenges grantees faced in using program funds for activities that prepare for, prevent, or respond to the coronavirus and its impact. We used a survey questionnaire to gather feedback and insight directly from 1,047 program grantees. As of July 30, 2022, grantees had drawn more than $1.79 billion, or 36 percent, of the $4.99 billion in program funds. We performed this audit to...

The objective of our review was to determine the Department’s progress on spending program administration funds authorized by coronavirus response and relief laws, including how those funds have been used to date, and the Department’s plans for using remaining funds. We found that the Department has allocated nearly 100 percent2 of its pandemic assistance program administration funds and that the Department is on track to obligate all of its program administration funds prior to the dates the funds are set to expire. The Department allocated the funds to 11 principal offices and as of February...

The objective of our review is to describe how selected local educational agencies (LEA) allocated Elementary and Secondary School Emergency Relief (ESSER) funds provided under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). As of March 2022, the 46 LEAs spent over $19.2 million, or about 95 percent, of the $20.2 million in ESSER I funds that they were awarded. The majority of these ESSER I funds were spent on district-wide programs, and about 26 percent of ESSER I funds were allocated to specific schools, with the majority of that portion allocated to Title I schools over...

The objectives of the audit were to determine whether the State of Michigan (Michigan) designed and implemented awarding processes that ensured that the Governor’s Emergency Education Relief Fund (GEER grant) was used to support local educational agencies (LEAs) and institutions of higher education (IHEs) that were most significantly impacted by the coronavirus or LEAs, IHEs, or other education-related entities within the State that were deemed essential for carrying out emergency educational services; and monitoring processes to ensure that subgrantees used GEER grant funds in accordance with...

We audited the U.S. Department of Housing and Urban Development’s (HUD) Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (CARES Act) (ESG-CV) program. Our audit objective was to determine what challenges ESG-CV grant recipients faced in implementing the program and using grant funds. We used a survey questionnaire to gather feedback and insight directly from the 362 recipients of ESG-CV grants. At the time we initiated this audit in July 2021, ESG-CV grant recipients had spent $563,178,336 of available $3.96 billion grant funds. We performed this audit to assist...

The objectives of the audit were to determine whether the State of Oklahoma (Oklahoma) designed and implemented awarding processes that ensured that the Governor's Emergency Education Relief Fund (GEER grant) was used to support local educational agencies (LEA) and institutions of higher education (IHE) that were most significantly impacted by the coronavirus or LEAs, IHEs, or other education-related entities within the State that were deemed essential for carrying out emergency educational services; and monitoring processes to ensure that subgrantees used GEER grant funds in accordance with...