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Related Organizations
Any Recommendations
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Reports
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.
Treasury's Office of Capital Access should 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's Office of Capital Access should follow-up on any CRF specific questioned costs reported in the fiscal year 2021-2022 Single Audit report.
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 State of Arizona's Use of Coronavirus Relief Fund Proceeds
Castro recommends Office of Inspector General (OIG) follow-up with Arizona's management to confirm if the $135,747,413 noted as unsupported expenditures within the Transfers greater than 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 Arizona's management to provide support for replacement expenses, not previous charges, that were eligible during the CRF period to performance. In addition, Castro recommended that Treasury OIG request the Arizona management provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $74,044 of ineligible cost charged to the Grants 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 Arizona managements responsiveness to Treasury OIG's request and management's ability to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to CRF with valid expenditures, Castro recommends Treasury OUIG determine the feasibility od conducting and audit for the Grants greater than or equal to $50,000, and Aggregate Payments to Individuals payment types.
Treasury's Office of Capital Access ensure that management decision letters are issued on the findings identified by the auditor in the fiscal years 2020 and 2021 Single Audit reports.
Treasury's Office of Capital Access should follow up with Arizona to obtain a copy of its fiscal year 2023 Single Audit Act report.
Treasury OIG request that Arizona's management completes a reconciliation of its Transfers greater than or equal to $50,000. Additionally, Castro recommends Treasury OIG determine the feasibility of performing additional testing over Transfers greater than or equal to $50,000.
Treasury OIG request Arizona's management perform and assessment over whether there were any additional indirect costs, above those identified by Castro, claimed withing its Grants greater than or equal to $50,000 CRF submission, and identify those for removal and repayment to Treasury, as applicable.
Treasury OIG request that Arizona's management performs and assessment of whether it had any additional annual leave payouts that were earned prior to the covered period and claimed as CRF expenses, above those identified by Castro, and identify those for reversal and repayment to Treasury.
Desk Review of the City of Fresno, California’s Use of Coronavirus Relief Fund Proceeds
Department of the Treasury (Treasury) Office of Inspector General (OIG) follow-up with Fresno's management to confirm the transactions noted as unsupported expenditures within the Contracts greater than or equal to $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 Fresno's responsiveness to Treasury OIG's requests and management's ability to provide sufficient documentation, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 and Aggregate Payments to Individuals payment types.
Treasury Office of Capital Access follow-up on any CRF specific questioned costs reported in the fiscal year 2020 and 2021 Single Audit Act reports.
Castro also recommends that Treasury's Office of Capital Access to ensure that management decision letters are issued on the CRF specific findings identified by the auditor in the Single Audit Act reports noted in the finding.
Desk Review of Dallas County, Texas’ Use of Coronavirus Relief Fund Proceeds
Treasury Office of Inspector General (OIG) follow-up with Dallas County's management to confirm the transactions noted as unsupported or ineligible expenditures within the Contracts greater than or equal to $50,000, Grants greater than or equal to $50,000, Direct Payments greater than or equal to $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 Dallas County management's responsiveness to Treasury OIG's requests and management's ability to provide sufficient documentation, Treasury OIG 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, Direct Payments greater than or equal to $50,000, and Aggregate Payments to Individuals payment types. Treasury OIG determine the feasibility of performing additional follow up with Dallas County to determine if there were other instances of unsupported balances with the untested amount of $12,874,460 in the substantially dedicated payroll portion of the Aggregate Payments to Individuals payment type.
Desk Review of the State of Mississippi’s Use of Coronavirus Relief Fund Proceeds
Treasury OIG follow-up with Mississippi's management to confirm if the $1,324,066 noted as unsupported expenditures within the 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 Mississippi management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on Mississippi'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 and Aggregate Payments to Individuals payment types.
For the Fiscal Year 2021 Single Audit report, Treasury Office of Inspector General 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's Office of Capital Access follow-up on the CRF-specific questioned costs reported in the fiscal year 2021 report.
Treasury OIG follow-up with Mississippi to determine the feasibility of conducting a limited scope review of its unemployment expenditures.
COVID-19: Data Sharing Project Finds Billions Paid to Same Likely Fraudsters under Both the Unemployment Insurance and Economic Injury Disaster Loan Programs
We recommend the Assistant Secretary for Employment and Training to evaluate its authority to share data and develop fraud prevention resources and controls with other federal entities, including SBA, that include data sharing mechanisms to detect and mitigate fraud.
We recommend the Assistant Secretary for Employment and Training collaborate with SBA to conduct a joint study to assess and identify the UI claim data elements that should be shared for data matching with disaster program data elements for the purpose of detecting potentially fraudulent activities under both the UI and SBA disaster assistance programs.
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.
Desk Review of the Government of Guam’s Use of Coronavirus Relief Fund Proceeds
Castro recommends Treasury OIG follow-up with Guam's management to confirm the transactions noted as unsupported expenditures within the Direct Payments greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals can be supported. If support is not provided, Treasury OIG should recoup the funds or request that Guam management provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on the Government of Guam's responsiveness to Treasury OIG's requests and its ability to provide to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to the 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, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types.
Treasury OIG follow-up with Guam's management to 1) determine the feasibility of performing additional testing to verify if unsupported disaster relief payment errors identified were isolated errors or if it represents a systemic issue across other disaster relief payments claimed by Guam; and 2) determine the feasibility of performing additional testing on unsupported expenditures paid to hotels for quarantining to determine eligibility and reasonableness.
We recommend Treasury's Office of Capital Access should follow-up with Guam to obtain a copy of its fiscal year 2022 Single Audit report.
Treasury's Office of Capital Access to ensure that management decision letters are issued on the findings identified in the Single Audit Reports
COVID-19: ETA Could Have Done More to Ensure States Had Sufficient Staffing to Deliver Timely Pandemic Unemployment Benefits
We recommend the Assistant Secretary for Employment and Training capture lessons learned from the pandemic and use the information to develop performance standards for prompt payment of UI benefits under temporary UI programs.
We recommend the Assistant Secretary for Employment and Training establish policy that requires officials to issue guidance timely for ETA regional offices to monitor and measure the effectiveness of states' use of staffing to support the implementation of temporary UI programs.
We recommend the Assistant Secretary for Employment and Training establish policy that requires states to develop corrective action plans to address staffing related concerns negatively impacting permanent and temporary UI programs, as identified by regional offices during monitoring reviews.
We recommend the Assistant Secretary for Employment and Training establish policy that requires ETA officials to develop a business case analysis and supporting justification before suspending UI program integrity functions for states to manage workload surges during emergency events.