Reports

During our audit, we identified internal control and compliance findings that we believe are either directly, or indirectly, related to a lack of resources available for processing and adjudicating unemployment claims with the onset of the COVID-19 public health emergency. To address the rapid rise in unemployment, the federal government provided additional federal funding to states and implemented several new unemployment-related benefits. The Commission struggled to adapt to these changes due to a lack of both staffing and technology resources. As a result, the Commission was not able to...

We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the Commonwealth of Kentucky as of and for the fiscal year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the Commonwealth of Kentucky’s basic financial statements. Nine findings relate to issues identified by auditors with Kentucky’s Office of Unemployment Insurance and the Unemployment Insurance system.

This report details the growth in Medicaid enrollment before and during the pandemic, as well as evaluating those enrollment changes in relation to the economy’s performance. The report also evaluates risks that could result from more enrollees remaining on Medicaid than projected, and offers recommendations for policy makers as we strive to effectively manage this essential program.

In March 2020, the COVID-19 pandemic caused many of ETA’s job training programs to cease operation. This interrupted participants’ job training, hence potentially preventing them from completing their training and getting a job in the areas they were trained. This audit will assess the impact of the pandemic on ETA’s job training programs by reviewing which and how many job training programs were interrupted and how ETA was able to resume training and ensure participants completed training programs they had started prior to the pandemic.
 

The Department of Taxation and Finance is responsible for administering more than 40 State and localities, including the sales and use tax. Provisions of State Tax impose a tax on sales of taxable personal property and certain services, with some exemptions and require vendors that makes these sales to register for a Certificate of Authority, collect the tax from customers, and remit the tax to the State. The COVID-19 pandemic has negatively impacted sales tax collections due to restrictions on businesses throughout 2020 and 2021. Collections have since begun to rebound, and, as of May 2021...

The Auditor’s Office follows up on audit recommendations to support county government’s accountability. The county implemented most of the Auditor’s recommendations from the first audit report on the county’s response to the COVID-19 pandemic. However. the Multnomah County Sheriff’s Office did not implement our recommendation to expand the use of free-phone calls or modify lobby video visit operations to allow for safe use. Also, for Library locations, the county did not implement our recommendation to add COVID-19 specific cleaning and disinfecting requirements into its contracts with...

As a result of the COVID-19 pandemic, Ohio’s unemployment system was flooded with new claims. Our audit found that the unemployment compensation system was not prepared for the surge in unemployment applications resulting from the pandemic. While limited human resources played a role, antiquated systems and lack of business intelligence made problems worse.

The objectives of this audit are to: 1) obtain, review, and assess agency plans to expend these funds, 2) determine the current status of the RRB IT initiatives to expend all or part of the appropriation, 3) evaluate if the project progress is in accordance with the RRB’s project plan timeline, and reasons for delay, if any, 4) evaluate if the RRB’s goals and timeline are reasonable and attainable to achieve the intended purpose as stated in agency plans, and 5) evaluate the outcomes of the project relative to the anticipated improvements.

We have conducted a performance audit of selected programs and activities of the Division of TennCare for the period July 1, 2019, through May 31, 2021. This audit was conducted pursuant to the requirements of the Tennessee Governmental Entity Review Law. The report presents specific findings related to the implementation of telehealth services during the pandemic.

This report details the operation of the New York State UI system, the recent history and specific impacts of the COVID-19 pandemic on the Trust Fund, and steps that can be taken to replenish the Trust Fund balance. Working together, New York State, participating employers and the federal government can develop solutions that restore the Trust Fund while allowing the ongoing economic recovery to continue.