Reports

Department of Education OIG

Southeast Polk Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds (Iowa)

We performed this review to determine whether the Southeast Polk Community School District t expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all 20 expenditures (5 personnel and 15 non-personnel) that we reviewed were allowable. Allowable activities generally include those authorized by the Elementary and Secondary Education Act, Individuals with Disabilities Education Act, Adult Education and Family Literacy Act, Carl D. Perkins Career and Technical Education Act of 2006, and...

Full Details: Oversight.gov Report Page

Other | 9/24/2024

Department of Education OIG

Des Moines Independent Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds

We performed this review to determine whether the Des Moines Independent Community School District expended ESSER grant funds for allowable purposes in accordance with applicable requirements. We determined that of the 20 expenditures that we reviewed, 17 were allowable and in accordance with applicable requirements. Two expenditures totaling $164,580 were unallowable because they were for advertising and public relations costs prohibited under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 Code of Federal Regulations part 200), and a...

Full Details: Oversight.gov Report Page

Other | 9/23/2024

1 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa to
require Des Moines to return to the U.S. Department of Education the $164,580 that Des Moines improperly charged to
the ARP ESSER grant for LEA advertising and public relations or reallocate the funds to other allowable costs. Identify
any additional improper charges to ESSER grants for LEA advertising and public relations, including those made during
periods not covered by our review, and if applicable, return the funds to the U.S. Department of Education or reallocate
them to other allowable costs.

2 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa to
require Des Moines to provide documentation to support payment of the unsupported portion of the HVAC upgrades
expenditure, return to the U.S. Department of Education the $33,326 in ARP ESSER grant funds, or reallocate the funds
to other allowable costs.

3 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa to
require Des Moines to calculate the interest earned (actual or imputed) on any ESSER grant funds that were retained
(withheld) and not immediately paid to vendors, and if applicable, ensure that the correct amount of interest is returned to
the Federal government in accordance with 2 C.F.R. section 200.305(b)(9).

4 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa to
require Des Moines to ensure that LEA officials responsible for making or reviewing and approving purchases receive
sufficient training on Federal rules and regulations related to grant administration and management, particularly those
addressing allowability, documentation requirements, and cash management.

Department of the Treasury OIG

Desk Review of Bergen County, New Jersey’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 9/20/2024

Department of the Treasury OIG

Desk Review of Bucks County, Pennsylvania’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/01/2024

1-1 - Open

Treasury OIG should confirm the transactions noted as unsupported or ineligible expenditures within Contracts greater than or equal to $50,000, Aggregate Reporting less that $50,000, and Aggregate Payments to Individuals are recouped or reallocated to other eligible uses by Bucks County in conformity with Treasury's Guidance. Based on Bucks County's responsiveness to Treasury's OIG's requests and its ability to provide sufficient documentation, we recommend Treasury OIG determine the feasibility of conducting an audit for Contract greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to individuals. Castro also identified other matters throughout the course of our desk review, which warrant recommendations to Treasury OIG for additional action. Treasury OIG should: Request Bucks County perform an assessment over whether there were any additional indirect costs claimed within its Contracts greater than or equal to $50,000 CRF submission, and identify those for removal and repayment to Treasury, as applicable. Castro noted that Bucks County awarded approximately 1,581 businesses a total of $25,668,250 in granted funds within the BBTW grant program, including our reported Aggregate Reporting less than $50,000 questioned costs of $5,000. Since Castro identified unsupported questioned costs within the BBTW grant we tested, Castro recommends Treasury OIG determine the feasibility of performing additional follow-up with Bucks County to determine if there were other instances of unsupported balances within this grant program. Determine the feasibility of following up on the remaining balance of $72,353 within Aggregate Payments to Individuals for the Recorder of Deeds and Prothonotary Departments, and determine if it is necessary to question that balance as ineligible as well. Request Bucks County perform an assessment over claimed non- substantially dedicated payroll costs to determine if there were any additional departments with employees who were not working on COVID-19 related tasks and identify any potential ineligible costs.

Department of Education OIG

U.S. Department of Education’s Higher Education Emergency Relief Fund Audit Resolution Activities

The report presents information on independent audits with findings pertaining to the Higher Education Emergency Relief Fund (HEERF) and audit resolution activities conducted by the U.S. Department of Education. Our review focused on independent audits of HEERF recipients from April 2020 through June 2023. We found that the number of independent audits with findings pertaining to HEERF and requiring resolution by the Office of Finance and Operations (OFO) increased significantly over the past few years, as did the number of audits with complex findings as determined by OFO staff. However, the...

Full Details: Oversight.gov Report Page

Other | 11/15/2023

Department of the Treasury OIG

Desk Review of the Commonwealth of Virginia’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/09/2023

Department of the Treasury OIG

Desk Review of the Commonwealth of the Northern Mariana Islands’ Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/08/2023

Department of the Treasury OIG

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Full Details: Oversight.gov Report Page

Department of the Treasury OIG

Desk Review of the Commonwealth of Puerto Rico’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/08/2023

Department of the Treasury OIG

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Full Details: Oversight.gov Report Page

Other | 8/08/2023

1-1 - Open

Treasury OIG should follow-up on Navajo Nation management's corrective action related to $141,187 in questioned costs reported in Single Audit finding number 2020-009.

1-2 - Open

Treasury OIG should follow-up to obtain the status of the Navajo Nation's 2021 Single Audit.

2-1 - Open

3-1 - Open

4-1 - Open

5-1 - Open

Treasury OIG should follow-up with Navajo Nation management to obtain missing documentation to support expenditures and that Navajo Nation has made necessary reporting corrections; and determine the feasibility of performing a focused audit for Aggregate Payments to individuals with a specific focus on Navajo Nation's non-payroll COVID-19 hardship claims and payroll expenditures for employees substantially dedicated to COVID-19 recovery efforts.

6-1 - Open

Treasury OIG should confirm that Navajo Nation management has reversed $(Amount Redacted) in duplicate hardship check payments that were fraudulently cashed by tribal citizens and recorded by management within the Aggregate Payments to Individuals payment type in the Cycle 3 GrantSolutions submission.

7-1 - Open

Treasury OIG should ensure Navajo Nation management re-issued $(Amount Redacted) in stale-dated checks before the end of December 31, 2022 and ensure that checks were cashed by the beneficiaries, or funds are returned to Treasury.

9-1 - Open

Treasury OIG should ensure Navajo Nation management has reversed the $(Amount Redacted) in sub-recipient incurred costs that they determined to be ineligible as a result of their internal investigation.

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Submitting Agency

State/Local Agency

State (State and Local Reports)

Fraud Type

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Management Challenges

Any Recommendations

Any Open Recommendations

Reports

Southeast Polk Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds (Iowa)

Des Moines Independent Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds

Desk Review of Bergen County, New Jersey’s Use of Coronavirus Relief Fund Proceeds

Desk Review of Bucks County, Pennsylvania’s Use of Coronavirus Relief Fund Proceeds

U.S. Department of Education’s Higher Education Emergency Relief Fund Audit Resolution Activities

Desk Review of the Commonwealth of Virginia’s Use of Coronavirus Relief Fund Proceeds

Desk Review of the Commonwealth of the Northern Mariana Islands’ Use of Coronavirus Relief Fund Proceeds

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Desk Review of the Commonwealth of Puerto Rico’s Use of Coronavirus Relief Fund Proceeds

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

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