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Related Organizations
Any Recommendations
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Reports
Desk Review of the State of Connecticut’s Use of Coronavirus Relief Fund Proceeds
Treasury Office of Inspector General (OIG) should follow-up with Connecticut's management to confirm if the $56,991,521 noted as unsupported expenditures within the Contracts greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG should determine the feasibility of performing additional procedures on the remaining untested amounts reported in the GrantSolutions portal for the Contracts greater than or equal to $50,000 payment type. Based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG should follow up with Connecticut to confirm if the $10,144,090 noted as other matters unsupported expenditures within the Aggregate Payments to Individuals payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment type.
Treasury OIG should determine the feasibility of performing additional procedures on the remaining untested amounts reported in the GrantSolutions portal for the Aggregate Payments to Individuals payment type.
For the Fiscal Year 2020 Single Audit report, Treasury OIG should follow-up with Treasury's Office of Capital Access to ensure that management decision letters are issued on the findings identified by the auditor in the Single Audit report and should follow-up on any CRF related questioned costs.
For the Fiscal Year 2021 Single Audit report, Treasury OIG should follow-up with Treasury's Office of Capital Access to ensure that management decision letters are issued on the findings identified by the auditor in the Single Audit report and should follow-up on any CRF related questioned costs.
For the Fiscal Year 2022 Single Audit report, Treasury OIG should follow-up with Treasury's Office of Capital Access to ensure that management decision letters are issued on the findings identified by the auditor in the Single Audit report and should follow-up on any CRF related questioned costs.
Treasury OIG should follow-up with Connecticut's management to determine whether the $172,000 unsupported amount identified within the Contracts greater than or equal to $50,000 payment type were duplicate payments. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG should request Connecticut's management provide support for the $2,748,079 of other matters unsupported expenditures charged to the Contracts greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG should follow-up with Connecticut's management to confirm if the $57,586,446 noted as unsupported expenditures within the Grants greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000 payment type.
Treasury OIG should determine the feasibility of performing additional procedures on the remaining untested amounts reported in the GrantSolutions portal for the Grants greater than or equal to $50,000 payment type. Based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000 payment type.
Treasury OIG should follow up with Connecticut to confirm if the $258,659 noted as unsupported expenditures within the Transfers greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG should determine the feasibility of performing additional procedures on the remaining untested amounts reported in the GrantSolutions portal for the Transfers greater than or equal to $50,000 payment type. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG should follow up with Connecticut to confirm if the $18,082,583 noted as unsupported expenditures within the Direct Payments greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Direct Payments greater than or equal to $50,000 payment type.
Treasury OIG should determine the feasibility of performing additional procedures on the remaining untested amounts reported in the GrantSolutions portal for the Direct Payments greater than or equal to $50,000 payment type. Based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Direct Payments greater than or equal to $50,000 payment type.
Treasury OIG should request Connecticut's management provide support for the $494,492 noted as unsupported expenditures within the Direct Payments greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Direct Payments greater than or equal to $50,000 payment type.
Treasury OIG should follow up with Connecticut to confirm if the $36,500 noted as unsupported expenditures within the Aggregate Reporting less than $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Aggregate Reporting less than $50,000 payment type.
Treasury OIG should determine the feasibility of performing additional procedures on the remaining untested amounts reported in the GrantSolutions portal for the Aggregate Reporting less than $50,000 payment type.
Treasury OIG should follow up with Connecticut to confirm if the $21,118,862 noted as unsupported expenditures within the Aggregate Payments to Individuals payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Connecticut management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment type.
Treasury OIG should determine the feasibility of performing additional procedures on the remaining untested amounts reported in the GrantSolutions portal for the Aggregate Payments to Individuals payment type.
Desk Review of the State of Washington's Use of Coronavirus Relief Fund Proceeds
Treasury Office of Inspector General (OIG) follow-up with Washington's management to confirm if the $14,085,335 noted as unsupported expenditures within the Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, and Aggregate Payments to Individuals payment types can be supported. If support is not provided, Treasury OIG should recoup the funds or request Washington management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. In addition, Castro recommends that Treasury OIG request Washington management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $283,599 of ineligible costs charged to the Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, and Aggregate Payments to Individuals payment types. If support is not provided, Treasury OIG should recoup the funds. Further, based on Washington management's responsiveness to Treasury OIG's requests and management's ability to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, and Aggregate Payments to Individuals payment types.
Desk Review of the Commonwealth of Pennsylvania’s Use of Coronavirus Relief Fund Proceeds
Treasury OIG should follow-up with Pennsylvania management if the transactions noted as unsupported or ineligible expenditures within the Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, and Aggregate Reporting less than $50,000 payment types can be supported. If support is not provided, Treasury OIG should recoup the funds or request that Pennsylvania management provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on Pennsylvania's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to the CRF with valid expenditures, we recommend Treasury OIG determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, and Aggregate Reporting less than $50,000 payment types. Castro also identified seven Other Matters throughout the course of our desk review, which warrant recommendations to Treasury OIG for additional action.
Special Inspector General for Pandemic Recovery | Initial Report to Congress
City of Springfield, Massachusetts – Use of Coronavirus Relief Fund Proceeds
Treasury’s Acting Chief Recovery Officer should work with Treasury OIG to obtain adequate documentation from the Commonwealth of Massachusetts for the Department of Health and Human Services $300,000 in expenditures or begin recoupment proceedings for the disallowed costs.
Desk Review of the State of New Jersey’s Use of Coronavirus Relief Fund Proceeds
Treasury OIG should follow-up with New Jersey's management to confirm if the $98,000,000 noted as unsupported expenditures within the Contracts greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $12,674,130 noted as unsupported expenditures within the Direct Payments greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Direct Payments greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $3,438,886 noted as unsupported reconciliation errors questioned costs (Other Matter) within the Direct Payments greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Direct Payments greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $210,000 noted as unsupported reconciliation errors questioned costs (Other Matter) within the Direct Payments greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Direct Payment greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $72,008,351 noted as unsupported reconciliation errors questioned costs (Other Matter) within the Aggregate Reporting less than $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Aggregate Reporting less than $50,000 payment type.
Treasury OIG determine the feasibility of following up with New Jersey to obtain expenditure support with sufficient expenditure level detail such as vendor names needed to support CRF amounts claimed.
Treasury OIG follow up with New Jersey's management to confirm if the $339,154,192 noted as unsupported expenditures within the Aggregate Payments to Individual types can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment type.
Treasury OIG follow up with New Jersey's management to provide support for other eligible replacement expenses, not previous charged to CRF, that were incurred during the period of performance for the $124,331,510 of ineligible costs charged to the Aggregate Payments to Individuals payment type. If support is not provided, Treasury OIG should recoup the funds. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $137,077,969 noted as unsupported reconciliation errors questioned costs (Other Matter) within the Aggregate Payments to Individual payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment type.
Treasury OIG determine the feasibility of performing additional follow-up procedures to obtain expenditure support with sufficient expenditure level detail needed to support CRF amounts claimed.
Treasury OIG determine the feasibility of requesting that New Jersey perform an assessment to determine if all the potential fraudulent transactions were removed from New Jersey Economic Development Authority (NJEDA)'s CRF claimed amounts.
Treasury OIG should follow-up with New Jersey's management to confirm if the $187,176 noted as unsupported expenditures within the Contracts greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG should follow-up with New Jersey's management to confirm if the $18,260,445 noted as unsupported expenditures within the Contracts greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $35,889 noted as unsupported expenditures within the Grants greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000 payment type.
Treasury OIG determine the feasibility of performing additional follow-up procedures to determine if there were other instances of unsupported balances within the remaining portion of the selected grant balance.
Castro recommends that Treasury OIG follow up with New Jersey's management to confirm if the $250,398 noted as unsupported expenditures within the Grants greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000 payment type.
Castro recommends that Treasury OIG determine the feasibility of performing additional follow-up procedures to determine if there were other instances of unsupported balances within the remaining portion of the selected grant balance.
Treasury OIG follow up with New Jersey's management to confirm if the $19,931,910 noted as unsupported expenditures within the Grants greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $10,068,090 noted as ineligible expenditures within the Transfers greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $9,410,681 noted as unsupported expenditures within the Transfers greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $205,520,362 noted as other unsupported expenditures within the Transfers greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG determine the feasibility of performing additional follow-up procedures to determine if there were other instances of unsupported questioned costs within the Transfers greater than or equal to $50,000 payment population. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG determine the feasibility of following up with New Jersey to obtain the missing NJEDA populations questioned as other matters and, utilizing the listing of potential fraudulent transactions provided by NJEDA, determine if the $1,007,050 potential fraudulent amounts were properly reversed.
Desk Review of the State of Georgia’s Use of Coronavirus Relief Fund Proceeds
Desk Review of the State of Utah’s Use of Coronavirus Relief Fund Proceeds
Treasury OIG should follow-up with Utah's management to confirm if the $40,308,738 noted as unsupported expenditures within the Contracts greater than or equal to $50,000, Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types can be supported. If support is not provided, Treasury OIG should recoup the funds or request Utah management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Treasury OIG should request Utah management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $6,852,799 of ineligible costs charged to the Contracts greater than or equal to $50,000, Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, and Aggregate Payments to Individuals payment types. If support is not provided, Treasury OIG should recoup the funds. Further, based on Utah's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000, Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types. Treasury OIG should follow-up with Treasury's Office of Capital Access to ensure that management decision letters are issued on the findings identified by the auditor in the Single Audit report for fiscal years 2020, 2021, and 2022. Treasury OIG should follow-up on any CRF specific questioned costs reported in the fiscal year 2020, 2021, and 2022 Single Audit reports. Treasury OIG should follow-up on these issues: 1) identified unsupported questioned costs totaling $11,985,002 claimed by Utah under a $20,456,023 contract for broadband enhancement services. Treasury OIG should determine the feasibility of performing additional follow-up with Utah to determine if there were other instances of unsupported costs within the $8,471,021 remaining, untested balance; 2) Treasury OIG should determine the feasibility of performing additional follow-up with Utah to determine if there were other instances of unsupported balances related to the advertising campaigns created through a third-party vendor; 3) Follow-up with Utah management and request that management performs an analysis over all of their grant-reporting portal balances to determine if there were other instances of subscription costs, separate from those tested, included in the CRF reported expenditures and review those expenditures to determine if there were subscription costs that extended past September 30, 2022; 4) Treasury OIG should determine the feasibility of performing additional follow-up with Utah to determine if there were other instances of unsupported costs within the other two awards issued under this program that were not tested; and 5) Treasury OIG should determine the feasibility of performing additional follow-up with Utah to determine if there were other instances of unsupported grants within the amount of $1,790,107 not tested.
Desk Review of the State of North Dakota’s Use of Coronavirus Relief Fund Proceeds
Treasury OIG should follow-up with North Dakota's management to confirm the transactions noted as unsupported or ineligible expenditures within the Contracts greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Based on North Dakota management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types. Treasury OIG should follow-up with Treasury's Office of Capital Access to ensure that management decision letters are issued on the findings identified by the auditor in the Single Audit Report for fiscal years 2021/2022 (combined report). Treasury OIG should follow-up on any CRF specific questioned costs reported in the fiscal year 2021-2022 Single Audit report. 1) Treasury OIG should determine the feasibility of performing additional follow-up with North Dakota to determine if there were other instances of unsupported balances within the DUC oil well grant program; 2) Follow-up with North Dakota management and request that management performs an analysis over all of their grants portal reported balances to determine if there were other instances of subscription costs that extended past September 30, 2022 in addition to the items found through testing; and 3) request that North Dakota management conduct a general ledger detail reconciliation related to the interest income. Based on the results of this analysis, Treasury OIG should determine if the analysis supports the $6,651 difference between the interest earned per the general ledger and the interest claimed in the grants reporting portal.