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Department of Education OIG

Wisconsin’s Administration and Oversight of the Emergency Assistance to Non-Public Schools Grant Funds

Determine whether the Wisconsin Department of Public Instruction designed and implemented (1) application processes that adequately assessed nonpublic schools' eligibility for EANS-funded services or assistance and complied with other applicable requirements and (2) oversight processes to ensure that EANS-funded services or assistance were used for allowable purposes.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of the State of Utah

The objective of this desk review is to evaluate the State of Utah's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of the State of North Dakota

The objective of this desk review is to evaluate the State of North Dakota's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of Commonwealth of Massachusetts

The objective of this desk review is to evaluate Massachusetts' documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of the Kiowa Tribe

The objective of this desk review is to evaluate the Kiowa Tribe's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of District of Columbia (DC)

The objective of this desk review is to evaluate the District of Columbia's (DC) documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of Connecticut

The objective of this desk review is to evaluate Connecticut's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of the County of Baltimore, Maryland

The objective of this desk review is to evaluate the County of Baltimore, Maryland's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of the State of Washington

The objective of this desk review is to evaluate the State of Washington's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of the State of Georgia use of Coronavirus Relief Fund Proceeds

The objective of this desk review is to evaluate Georgia's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of the Territory of Guam

The objective of this desk review is to evaluate the Territory of Guam's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of the State of North Carolina

The objective of this desk review is to evaluate the State of North Carolina's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of the Native Village of Selawik, Alaska

The objective of this desk review is to evaluate the Native Village of Selawik's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of the State of West Virginia

The objective of this desk review is to evaluate the State of West Virginia's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of Bergen County's (NJ) use of Coronavirus Relief Fund Proceeds

The objective of this desk review is to evaluate Bergen County's (PA) documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of Bucks County's (PA) use of Coronavirus Relief Fund Proceeds

The objective of this desk review is to evaluate Bucks County's (PA) documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of the Commonwealth of Pennslyvania's use of Coronavirus Relief Fund Proceeds

The objective of this desk review is to evaluate Pennslyvania's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of Oklahoma's use of Coronavirus Relief Fund Proceeds

The objective of this desk review is to evaluate Oklahoma's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of Dallas County's (TX) use of Coronavirus Relief Fund Proceeds

The objective of this desk review is to evaluate Dallas County's (TX) documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Council of Inspectors General on Financial Oversight

Audit of the Administration of Grant Payments Received under the Help America Vote Act – Tennessee

The audit will cover the expenditures and obligations of HAVA Requirement Payments, Election Security grants, and the CARES Act grants from the date of award through March 31, 2023. The objectives are to determine 1) if the State used funds for authorized purposed in accordance with requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and (3) used the funds in a manner consistent with the informational plans provided to EAC.

Date Initiated: | Status of Work: Ongoing
Council of Inspectors General on Financial Oversight

Audit of the Administration of Grant Payments Received under the Help America Vote Act – New Jersey

The audit will cover the expenditures and obligations of HAVA Requirement Payments, Election Security grants, and the CARES Act grants from the date of award through March 31, 2023. The objectives are to determine 1) if the State used funds for authorized purposed in accordance with requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and (3) used the funds in a manner consistent with the informational plans provided to EAC.

Date Initiated: | Status of Work: Ongoing
Council of Inspectors General on Financial Oversight

Audit of the Administration of Grant Payments Received under the Help America Vote Act – New York

The audit will cover the expenditures and obligations of HAVA Requirement Payments, Election Security grants, and the CARES Act grants from the date of award through March 31, 2023. The objectives are to determine 1) if the State used funds for authorized purposed in accordance with requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and (3) used the funds in a manner consistent with the informational plans provided to EAC.

Date Initiated: | Status of Work: Ongoing
Illinois Office of the Auditor General

Performance Audit of the Illinois Department of Employment Security Unemployment Insurance Programs

On September 1, 2021, the Legislative Audit Commission adopted Resolution Number 158 requiring a performance audit of the unemployment programs administered by the Illinois Department of Employment Security (IDES) during the period of March 1, 2020, to September 6, 2021. The audit found that overpayments (which include fraud, non-fraud, and identity theft) were an issue in both the regular UI and PUA programs. IDES reported overpayments for FY20 to FY22 that totaled $5.24 billion; regular UI accounted for $2.04 billion and PUA accounted for $3.20 billion. Considering gross benefits associated...
Audit |
New Jersey Office of the State Comptroller

Follow-Up Review of COVID-19 CARES Act Marine Fisheries Assistance Grant Program

The Office of the State Comptroller issued a report in connection with its initial, limited review of the Department of Environmental Protection’s (DEP) administration of the New Jersey COVID-19 CARES Act Marine Fisheries Assistance Grant Program (Fisheries Program). This letter memorializes the results from the Office of the State Comptroller and the independent COVID-19 Integrity Oversight Monitors reviews of the Fisheries Program and reports on DEP’s recent commitment to recoup public funds that should be returned to the State.
Other |
Illinois Auditor General

Program Audit of the Business Interruption Grant Program

The Illinois Auditor General, conducted a performance audit of the Business Interruption Grant (BIG) program, which was developed under the state's Department of Commerce and Economic Opportunity (DCEO) to provide $585 million in economic relief for small businesses hit hardest by COVID-19. Among their findings the Auditor General noted that DCEO allowed, without verification, BIG small business grant applicants to self-certify that they complied with all laws as well as reporting other pandemic funding. The office's analysis found 196 ineligible applicants received $3.42 million in the first...
Audit |
Department of the Treasury OIG

Limited Desk Review of the State of Arkansas

The objective of this limited desk review is to evaluate the State of Arkansas documentation supporting the uses of its Coronavirus Relief Fund (CRF) proceeds for aggregate payments to individuals (API) as reported in GrantSolutions, and to assess the risk of unallowable use of funds. The scope of the limited desk review will include all obligation and expenditure data for API for the period March 1, 2020 through December 31, 2022, as reported in cycles 1 through 11 in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Limited Desk Review of the State of Michigan

The objective of this limited desk review is to evaluate the State of Michigan documentation supporting the uses of its Coronavirus Relief Fund (CRF) proceeds for aggregate payments to individuals (API) as reported in GrantSolutions, and to assess the risk of unallowable use of funds. The scope of the limited desk review will include all obligation and expenditure data for API for the period March 1, 2020 through December 31, 2022, as reported in cycles 1 through 11 in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Coronavirus Relief Fund Limited Desk Review of the State of Wisconsin

The objective of this limited desk review is to evaluate the State of Wisconsin's documentation supporting the use of Coronavirus Relief Fund proceeds for aggregate payments to individuals, as reported in GrantSolutions, and to assess the risk of unallowable use of funds. The scope of our review will include obligation and expenditure data reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Coronavirus Relief Fund Limited Desk Review of the State of Oregon

The objective of this limited desk review is to evaluate the State of Oregon’s documentation supporting the uses of its CRF proceeds for aggregate payments to individuals as reported in the GrantSolutions portal, and to assess the risk of unallowable use of funds. The scope of our review will include all obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
New York Office of the State Comptroller

New York Department of Labor: Controls and Management of the Unemployment Insurance System

The objective of this audit was to determine whether the New York Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards. Overall, we found deficiencies with the Department's oversight and management of its Unemployment Insurance system that ultimately compromised its ability to effectively mitigate risks related to the processing of claims.
Audit |
Wisconsin Legislative Audit Bureau

We’re All In and Wisconsin Tomorrow Programs

Using supplemental federal funding, the Wisconsin Department of Revenue (DOR) awarded $220.7 million through its We’re All In program to small businesses, restaurants, and similar entities and $375.2 million through its Wisconsin Tomorrow program to small businesses and lodging establishments. We performed a detailed review of 172 grants and found DOR did not follow written eligibility requirements when it awarded 45 of these grants. We recommend that DOR report to the Joint Legislative Audit Committee on the results of its ongoing efforts to identify and recover program grants it made in...
Audit |
Department of Labor OIG

COVID 19 – UI Claims With Deceased Persons' Social Security Numbers

In September 2022, the Office of Inspector General (OIG) alerted U.S. Department of Labor to over $45 billion in potential fraud paid in four high-risk areas. One high-risk area was Unemployment Insurance (UI) claimants filing with Social Security numbers (SSN) of deceased persons. Through Employment and Training Administration (ETA), the OIG provided states with underlying methodology as well as specific claimant information for follow-up action. This audit will examine the extent to which ETA and states have taken action to follow up on potentially fraudulent CARES Act UI claims filed with SSNs of deceased persons identified and referred by the OIG.

Date Initiated: | Status of Work: Ongoing
Department of Labor OIG

COVID-19 – UI Claims with Federal Prisoners' Social Security Numbers

In September 2022, the Office of Inspector General (OIG) alerted U.S. Department of Labor to over $45 billion in potential fraud paid in four high-risk areas. One high-risk area was UI claimants filing with Social Security numbers (SSNs) of federal prisoners. Through Employment and Training Administration (ETA), the OIG provided states with underlying methodology as well as specific claimant information for follow-up action. This audit will examine the extent to which ETA and states have taken action to follow up on potentially fraudulent CARES Act Unemployment Insurance (UI)claims filed with SSNs of federal prisoners identified and referred by the OIG. 

Date Initiated: | Status of Work: Ongoing
Department of Labor OIG

COVID-19 – Multi-State UI Claimants

In September 2022, the Office of Inspector General (OIG) alerted the U.S. Department of Labor to over $45 billion in potential fraud paid in four high-risk areas. Multistate claimants were the largest high-risk area. Through Employment and Training Administration (ETA) the OIG provided states with underlying methodology as well as specific claimant information for follow-up action. This audit will examine the extent to which ETA and states have taken action to follow up on potentially fraudulent CARES Act Unemployment Insurance (UI) claims identified and referred by the OIG.

Date Initiated: | Status of Work: Ongoing
Department of Labor OIG

COVID-19 – UI Claims with Suspicious Email Accounts

In September 2022, the Office of Inspector General (OIG) alerted U.S. Department of Labor to over $45 billion in potential fraud paid in four high-risk areas. One high-risk area was Unemployment Insurance (UI) claimants filing with suspicious email accounts. Through Employment and Training Administration (ETA), the OIG provided states with underlying methodology as well as specific claimant information for follow-up action. This audit will examine the extent to which ETA and states have taken action to follow up on potentially fraudulent CARES Act UI claims filed with suspicious email accounts identified and referred by the OIG.

Date Initiated: | Status of Work: Ongoing
New York Office of the State Comptroller

Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & Home Investment Partnerships Programs

The objective of this audit is to determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements and whether HCR is obtaining federal reimbursements on time and in a manner that recovers all eligible costs. This audit covers the period from April 2017 through June 2022.
Audit |
Kansas Legislative Division of Post Audit

Reviewing Connectivity Emergency Response Grants for Broadband Development

Our audit objective was to answer the question: what entities received Connectivity Emergency Response Grants and where were they located? We found that the Kansas Department of Commerce (Commerce) awarded $48.5 million in Connectivity Emergency Response Grant funds through 66 grants to all seven regions in Kansas with the largest amounts going to South Central, Southwest, and Northeast Kansas. We also found that Commerce denied some applications through its review process.
Audit |
Massachusetts Office of the State Auditor

Audit of the Berkshire Community College

The audit examined whether Berkshire Community College accurately recorded and reported the institutional portion of Higher Education Emergency Relief Funds (HEERF) and the Governor’s Emergency Education Relief Fund. The audit also reviewed if had required approval for all institutional-portion disbursements from HEERF I and HEERF II grants. The audit examined the period of March 1, 2020 through June 30, 2021.
Audit |
Council of Inspectors General on Financial Oversight

Audit of the Administration of Grant Payments Received under the Help America Vote Act – Missouri

The audit will cover the expenditures and obligations of HAVA Requirement Payments, Election Security grants, and the CARES Act grants from the date of award through March 31, 2022. The objectives are to determine 1) if the State used funds for authorized purposed in accordance with requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and (3) used the funds in a manner consistent with the informational plans provided to EAC.

Date Initiated: | Status of Work: Ongoing
Massachusetts Office of the State Auditor

Audit of the Department of Higher Education

The audit found that Department of Higher Education (DHE) did not ensure that all employees who were responsible for managing and administering Governor’s Emergency Education Relief funding completed annual cybersecurity awareness training. The audit also found that DHE did not meet with the Commonwealth Commitment Advisory Board (CCAB) to review the MassTransfer Commonwealth Commitment Program and did not provide reports or communications to the Board of Higher Education regarding CCAB’s review of the MassTransfer Commonwealth Commitment Program.
Audit |
Massachusetts Office of the State Auditor

Audit of the Massachusetts Cultural Council

We found that Massachusetts Cultural Council (MCC) did not verify artists’ eligibility prior to issuing grants totaling $1,456,000 from the MCC's COVID-19 pandemic relief funding. We also found that MCC’s Internal Control Plan was not updated with a COVID-19 component. Additionally, the OSA found that MCC did not ensure all employees completed the required annual cybersecurity awareness training.
Audit |
Massachusetts Office of the State Auditor

Audit of the Bridgewater State University

In this performance audit, we reviewed Bridgewater State University's (BSU) use of funding from the Education Stabilization Fund (ESF) received through the CARES Act and the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA). BSU received grant funding under two components of the ESF: direct funding from the United States Department of Education (US DOE), and funding from the Massachusetts Department of Higher Education (MDHE). The purpose of our audit was to determine whether BSU administered the federal assistance it received in accordance with the criteria established...
Audit |
Massachusetts Office of the State Auditor

Audit of the Bunker Hill Community College

In this performance audit, we reviewed financial activity from federal funding provided by the CARES Act, the Coronavirus Response and Relief Supplemental Appropriations Act, and the Governor’s Emergency Education Relief (GEER) Fund. In addition, we reviewed Bunker Hill Community College’s (BHCC) compliance with the Office of the Comptroller of the Commonwealth’s guidance on revisions to its internal control plan to address operational changes due to the COVID-19 pandemic. The audit found BHCC did not accurately record and report the institutional portion of Higher Education Emergency Relief...
Audit |
Massachusetts Office of the State Auditor

Audit of the Middlesex Community College

In this performance audit, we reviewed financial activity from federal funding provided by the CARES Act, the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA), and the American Rescue Plan (ARP) Act. Middlesex Community College (MCC) received grant funding under two components of the CARES Act’s Education Stabilization Fund: direct funding from the United States Department of Education (US DOE) and funding from the Massachusetts Department of Higher Education (MDHE). The purpose of our audit was to determine whether MCC administered the CARES Act, CRRSAA, and ARP Act...
Audit |
Department of the Treasury OIG

Desk Review of the U.S. Commonwealth of Northern Mariana Islands

The objective of this desk review is to evaluate the U.S. Commonwealth of Northern Mariana Islands documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of the Navajo Nation Tribal Government (AZ)

The objective of this desk review is to evaluate the Navajo Nation Tribal Government (AZ) documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of the Commonwealth of Virginia

The objective of this desk review is to evaluate Commonwealth of Virginia documentation supporting the uses of its Coronavirus Relief Fund (CRF) proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing

Unemployment Insurance Program: Accuracy of IRS Form 1099-G Filings

This audit report provides the results of our evaluation of the Louisiana Workforce Commission’s (LWC) Unemployment Insurance program and federally-funded COVID-19 pandemic-related unemployment assistance programs. The purpose of this audit was to determine if the IRS Form 1099-Gs (1099s) filed by LWC with the IRS accurately reported the amount of unemployment benefits paid to claimants during calendar years 2020 and 2021. Overall, we found that LWC filed accurate 1099s for unemployment benefits paid to 698,372 (99.7%) of 700,204 claimants in calendar year 2020. However, we found that LWC did...
Audit |
Alaska Division of Legislative Audit

A Special Review of the Department of Commerce, Community, and Economic Development, Alaska CARES Act Small Business Relief Program

The audit concluded that the Alaska Small Business Relief Program disbursed approximately $282 million of CARES Act funds through the issuance of 5,754 grants; however, the distribution rate of grant funds fell far short of expectations. The State expected to distribute $150 million per month, yet only $18 million was distributed by the end of the program’s second month. Additionally, Results of testing found a high rate of unallowable grant awards. Auditors tested 155 grants and identified at least one error for 39 percent of the grants tested.
Audit |
Wisconsin Legislative Audit Bureau

Emergency Rental Assistance and Emergency Solutions Grant Programs

The Emergency Rental Assistance program helps individuals affected by the public health emergency to cover the cost of rent and utilities. Through June 2021, DOA received $434.7 million in federal funds through the Consolidated Appropriations Act and the American Rescue Plan Act for the program. From March 2021 through September 2021, the program provided $64.0 million in benefits for 15,968 households. We make recommendations for DOA to improve how it administers the Emergency Rental Assistance program, including by improving the program’s application process, modifying the process for...
Audit |
Department of the Treasury OIG

Desk Review of Apache Tribe of Oklahoma

The objective of this desk review is to evaluate the Apache Tribe of Oklahoma documentation supporting the uses of its Coronavirus Relief Fund (CRF) proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data as reported in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of Los Coyotes Band of Cahuilla and Cupeno Indians

The objective of this desk review is to evaluate Los Coyotes Band of Cahuilla and Cupeno Indians' documentation supporting the uses of its Coronavirus Relief Fund proceeds and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2021.
 

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of Anvik Village

The objective of this desk review is to evaluate Anvik Village's documentation supporting the uses of its Coronavirus Relief Fund proceeds and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2021.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review for Alturas Indian Rancheria

The objective of this desk review is to evaluate Alturas Indian Rancheria's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2021.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review for Beaver Village

The objective of this desk review is to evaluate Beaver Village's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2021.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of Kasigluk Traditional Elders Council

The objective of this desk review is to evaluate Kasigluk Traditional Elders Council's documentation supporting the uses of its Coronavirus Relief Fund (CRF) proceeds as reported in GrantSolutions and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2022.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review for the Native Village of Hooper Bay

The objective of this desk review is to evaluate the Native Village of Hooper Bay's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2021.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review for the Native Village of EEK

The objective of this desk review is to evaluate the Native Village of EEK's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2021.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review for the Native Village of Nunapitchuk

The objective of this desk review is to evaluate the Native Village of Nunapitchuk's documentation supporting the uses of its Coronavirus Relief Fund (CRF) proceeds as reported in GrantSolutions and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2021.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review for the Native Village of Scammon Bay

The objective of this desk review is to evaluate the Native Village of Scammon Bay's documentation supporting the uses of its Coronavirus Relief Fund (CRF) proceeds as reported in GrantSolutions and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2022.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of Village of Atmautluak

The objective of this desk review is to evaluate Village of Atmautluak's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2021.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of Village of Wainwright

The objective of this desk review is to evaluate Village of Wainwright's documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2021.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of Native Village of Kwigillingok

The objective of this desk review is to review Native Village of Kwigillingok's documentation supporting the uses of its Coronavirus Relief Fund (CRF) proceeds and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2022.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of Native Village of Kiana

The objective of this desk review is to evaluate Native Village of Kiana’s documentation supporting the uses of its Coronavirus Relief Fund (CRF) proceeds and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2022.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of Pedro Bay Village

The objective of this desk review is to review Pedro Bay Village’s documentation supporting the uses of its Coronavirus Relief Fund proceeds and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2021.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of New Stuyahok Village

The objective of this desk review is to review New Stuyahok Village’s documentation supporting the uses of its Coronavirus Relief Fund (CRF) proceeds and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through December 31, 2022.

Date Initiated: | Status of Work: Ongoing
New Jersey Office of the State Comptroller

Review of COVID-19 Cares Act Marine Fisheries Assistance Grant Program

We conducted a limited review of the New Jersey COVID-19 CARES Act Marine Fisheries Assistance Grant Program administered by the New Jersey Department of Environmental Protection (DEP). We evaluated whether DEP took appropriate steps to prevent and detect fraud, waste, abuse, and improper payments in its administration of the program; whether program recipients disclosed other sources of COVID-19 assistance received; whether program recipients had been made “more than whole” by their receipt of assistance from the Fishery Program; and whether program recipients had accurately documented their...
Review |
North Carolina Office of the State Auditor

COVID-19 Rapid Recovery Loan Program Performance Audit: The Golden L.E.A.F

The audit objective was to determine whether The Golden L.E.A.F. (Long-term Economic Advancement Foundation), Inc. designed and implemented procedures to ensure that COVID-19 Rapid Recovery loan recipients used funds in accordance with the 2020 COVID-19 Recovery Act. The audit found that The Golden L.E.A.F. did not design and implement procedures to ensure that loan recipients used funds in accordance with the Act.
Audit |
New York Office of the State Comptroller

New York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery

This report examines the damage the pandemic has inflicted on the restaurant, retail, and recreation sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones. While approaches to targeting federal funding have improved, the City and the State have already recognized that they need to do more to assist the City’s disadvantaged businesses. The state of these sectors suggests support may be necessary for some time for them to fully recover.
Other |

Improper Payments in the Unemployment Insurance Program: Overpayments and Rule Violations

This report provides the results of our evaluation of the Louisiana Workforce Commission’s (LWC) Unemployment Insurance program (State UI) and federally funded COVID-19 pandemic-related unemployment assistance programs (Federal UI). The purpose of this report was to identify potential overpayments or improper unemployment benefit payments LWC made to claimants. Overall, we found that LWC made approximately $2.9 million in payments that potentially violated unemployment benefit program rules outlined in federal and/or state law, including payments to claimants enrolled in multiple programs at...
Audit |
Michigan Office of the Auditor General

Establishing Pandemic Unemployment Assistance Eligibility Criteria: Unemployment Insurance Agency Department of Labor and Economic Opportunity

The purpose of this performance audit report was to assess the effectiveness of the Unemployment Insurance Agency's actions to establish federally complaint claimant eligibility criteria for the PUA program. We ultimately concluded their actions were not effective as the agency established incorrect criteria for the PUA program and failed to take timely or appropriate corrective action when notified of deficiencies by the Department of Labor.
Audit |
Oregon, Multnomah County Auditor's Office

Pandemic Funds: Management has policies and procedures in place to manage pandemic funds

The COVID-19 pandemic has presented significant challenges to Multnomah County. We conducted this audit to support transparent and accountable government operations during this unprecedented time. This report details what the county spent pandemic funding on, which provider organizations received pandemic funding from the county, and whether funds were distributed in alignment with the county’s stated commitment to leading with race. In this audit, we found that county management sought to balance the need to get resources out to the community quickly with also maintaining effective policies...
Audit |
Maryland, Montgomery County Office of the Inspector General

COVID-19 Rental Assistance Programs

At the time we initiated this review, the Montgomery County Council had appropriated almost $24 million through three separate resolutions to provide rental assistance to residents negatively impacted by the COVID-19 pandemic. The appropriations funded the COVID-19 Rental Assistance Program, administered by the Housing Opportunities Commission of Montgomery County and the COVID-19 Rental Relief Program administered by the Department of Health and Human Services. We conducted this review to determine (1) if vulnerabilities exist in either program that create opportunities for fraud or abuse...
Review |
North Carolina, City of Charlotte Internal Audit Department

CARES Act Fund Distributions for Small Business Recovery and Housing Relief

This audit was conducted to evaluate CARES Act funds designated for City Council-approved small business recovery and housing relief programs. The Office found that Community relief programs were adequately designed to address the economic impact from the pandemic. Controls over the distribution and monitoring of some community recovery programs should be improved to prevent and detect misappropriations. Emergency relief programs can benefit from the lessons learned during these COVID-19 responses.
Audit |
New York Office of the State Comptroller

Controls Over Federal Funded Programs and Maximization of Federal Funding

We have conducted an audit of Homes and Community Renewal (HCR) to determine whether its Division of Housing and Community Renewal (Division) is obtaining federal reimbursements on time and in a manner that recovers all costs, and adequately ensures the Weatherization Assistance Program (WAP) meets federal reimbursement documentation requirements. The audit covered the period from April 1, 2017 through December 31, 2020.
Audit |
Department of the Treasury OIG

Desk Review of Puerto Rico

The objective of this desk review is to evaluate Puerto Rico's documentation supporting the uses of its Coronavirus Relief Fund (CRF) proceeds as reported in GrantSolutions and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period of March 1, 2020 through June 30, 2021.

Date Initiated: | Status of Work: Ongoing
New York Office of the State Comptroller

New York State Rent Relief Funding: Spotlight on New York City

Millions of Americans still face housing insecurity as a result of the COVID-19 pandemic, with nearly 15 percent behind on rent payments at the end of June.1 Households in New York State (22 percent) and the New York City metropolitan area (26 percent), excluding counties outside the State, have an even greater share of residents behind on rent. New York City not only houses the majority of the State’s renters (63 percent), but also had relatively high rates of rent-burdened tenants prior to the pandemic.
Other |
Oregon, City of Portland Auditor's Office

Prosper Portland Emergency Grants: Standards Needed to Ensure Program Integrity

Prosper Portland’s Small Business Relief Fund provided a lifeline during the early days of the pandemic. Staff successfully delivered dollars to struggling businesses but in haste, short-changed program integrity. We make recommendations for building a stronger program the next time disaster strikes.
Audit |

Louisiana Department of Treasury Main Street Recovery Program July 2020 - Jan 2021

For the period July 1, 2020, through January 31, 2021, we confirmed the completeness and accuracy for two samples of grant applications and supporting documentation submitted by Louisiana businesses.
Other |
Vermont Office of the State Auditor

Use of Federal Tax Loss For Purposes of Businesses’ Eligibility for COVID-19 Financial Assistance

The program guidance issued by ACCD on April 27, 2021 for the Economic Recovery Bridge Grant program uses 2020 federal tax loss to establish eligibility for grants consistent with the requirements of H.315 (Act 9). Focusing on tax loss may help target limited resources to businesses that need assistance to remain viable. However, clarification is needed in the program guidance to avoid reliance on a tax-based measure that is not representative of losses associated with the COVID-19 public health emergency and to prevent grant awards that exceed business need.
Other |
Vermont Office of the State Auditor

Use of Federal Tax Loss for Purposes of Business Eligibility for COVID-19 Financial Assistance

The Economic Recovery Bridge Grant program in H.315 uses 2020 federal tax loss to establish eligibility for grants. Focusing on tax loss may help target limited resources to businesses that need assistance to remain viable. However, federal tax loss could include some deductions that increase 2020 losses but overstate the businesses’ need for financial assistance.
Other |
Department of Health & Human Services OIG

Audit of Health Resources and Services Administration's COVID-19 Supplemental Grant Funding for Health Centers

The Health Resources and Services Administration (HRSA) awarded nearly $2 billion in supplemental grant funding to 1,387 health centers nationwide in fiscal year (FY) 2020 to respond to the COVID-19 public health emergency. The funding was intended to support the health centers' activities related to the detection, prevention, diagnosis, and treatment of COVID-19, including maintaining or increasing health center capacity and staffing levels during the pandemic, and expanding COVID-19 testing. The performance period for each of these one-time supplemental grant awards, which HRSA began awarding in March 2020, is 12 months. Health centers were permitted to charge to their awards pre-award costs in order to support expenses related to the COVID-19 public health emergency dating back to January 20, 2020. We will determine whether health centers used their HRSA COVID-19 supplemental grant funding in accordance with Federal requirements and grant terms.

Date Initiated: | Status of Work: Ongoing
North Carolina Office of the State Auditor

Extra Credit Grant Program: Department of Revenue Performance Audit - April 2021

The purpose of this audit was to determine whether the Department of Revenue (Department) awarded the Extra Credit Grant to eligible individuals in compliance with North Carolina Session Law 2020-4 Sections 4.12.(a)–(d). 1 If not in compliance, identify the causes and the effect of noncompliance. Some low-income families6 did not receive Extra Credit Grant Program payments from the State. These families did not receive the payments because of the additional steps the Department needed to take in order to award payments to low-income families in a short timeframe.
Audit |
Minnesota Office of the Legislative Auditor

Department of Human Services: Behavioral Health and Grants Management Internal Controls and Grants Management

This report presents the results of our internal controls and compliance audit of the Department of Human Services Behavioral Health Division for the period July 2017 through March 2020. The objectives of this audit were to determine if the Department of Human Services had adequate internal controls and complied with certain legal requirements and state policies and procedures related to oversight of grant agreements and payments to grantees.
Audit |
North Carolina Office of the State Auditor

Coronavirus Relief Fund: Preliminary Financial Audit

The purpose of this audit was to determine whether the Office of State Budget and Management (OSBM) accounted for, allocated, and disbursed amounts appropriated to the State of North Carolina’s Coronavirus Relief Fund in accordance with 2020 COVID-19 Recovery Act legislation (Recovery Act). 1
Audit |
Vermont Office of the State Auditor

Proposed Gap Recovery Grants

Similar to the Economic Recovery Grant (ERG) programs, the Gap program requires that businesses demonstrate economic loss due to COVID-19 but does not define economic loss. If ACCD uses revenue loss to measure economic loss for businesses that were in operation prior to the pandemic, the Gap program will be exposed to the same risk the Joint Fiscal Office pointed out in its November 2020 memo to the Joint Fiscal Committee regarding the ERG program.
Other |
Department of Transportation OIG

Audit of FAA's Award and Oversight of CARES Act Funds

The Coronavirus Aid, Relief, and Economic Security (CARES) Act designated $10 billion to the Federal Aviation Administration (FAA) to support continuing operations at U.S. airports following the sharp decline in passenger traffic and other airport business due to the COVID-19 public health emergency. By the end of fiscal year 2020, FAA had obligated approximately $9.4 billion in formula grants to airports for such purposes as capital expenditures, operating expenses (including payroll and utilities), and debt payments. We are initiating this audit because the act also provided $5 million to OIG for conducting oversight of DOT projects and activities supported by CARES Act funds. Our objective is to assess whether FAA’s policies and procedures for awarding and overseeing CARES Act grants are sufficient to protect taxpayer interests.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of the State of Alaska

The objective of this desk review is to evaluate the State of Alaska documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period March 1 through December 31, 2020, as reported in cycles 1 through 3 in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
New York Office of the State Comptroller

The Paycheck Protection Program in New York City: What’s Next?

Since March 2020, Congress has passed various laws designed to curb the spread of COVID-19 and mitigate the pandemic’s damage to the nation’s economy. One of the key legislative provisions was the creation of the Paycheck Protection Program (PPP), designed mainly to help small businesses and sole proprietors meet payroll commitments during the crisis. The program has been allocated a total of $953 billion in three rounds of funding in March ($349 billion), April ($320 billion), and December ($284 billion). This report evaluates the impact of the PPP in New York City measured against the...
Other |
Department of Health & Human Services OIG

Health Resources and Services Administration's Monitoring of High-Risk COVID-19 Grantees

The Health Resources and Services Administration (HRSA) is the primary Federal agency for improving health care to people who are geographically isolated and economically or medically vulnerable. HRSA should identify and mitigate risks related to awarding grants to health centers to minimize the potential misuse or loss of Federal funds. In spring 2020, HRSA awarded through three programs nearly $2 billion to approximately 1,380 health centers in response to the COVID-19 pandemic. To expedite distribution of this funding, HRSA did not require that health centers apply for grants. Instead, it made funds immediately available to health centers. Health centers had 30 days from the award release date to submit the information that is usually submitted, reviewed, and approved during the grant application process prior to a grantee receiving funding. We will determine whether HRSA had an effective process for identifying and monitoring high-risk health centers that received COVID-19 grants.

Date Initiated: | Status of Work: Ongoing
California State Auditor

State High Risk Update—Coronavirus Relief Fund California Should Have Allocated More Funding to Small Counties

This letter report provides an update on our assessment of the State’s management of federal funds related to Coronavirus Disease 2019 (COVID-19) as a high risk statewide issue.
Other |
Maryland, Montgomery County Office of the Inspector General

Public Health Emergency Grant Program

We conducted this review to examine whether adequate policies, procedures, and controls were in place and followed to efficiently and effectively manage the administration and execution of the public Health Emergency Grant Program. We were also concerned that the speed with which the program was implemented may have resulted in errors that disadvantaged intended grant recipients.
Review |
California, San Jose Office of the City Auditor

Preliminary Review of the Allocation Process and Monitoring of COVID-19 Related Housing Grants

We reviewed the allocation process and monitoring of emergency COVID-related service grants the City has made using funding from the U.S. Department of Housing and Urban Development (HUD) and the State of California. This preliminary review, the third in a series on emergency expenses,1 aims to support cost recovery oversight, including compliance with federal and state record-keeping, procurement, and audit requirements, as outlined in the Recovery Annex of the City’s Emergency Operations Plan.
Other |
Department of the Treasury OIG

Desk Review of Newtok Village Council

The objective of this desk review is to evaluate Newtok Village Council’s documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period March 1 through September 30, 2020, as reported in cycles 1 and 2 in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
North Carolina Office of the State Auditor

Audit of Coronavirus Relief Funds at the Department of Public Instruction

The Office of the State Auditor conducted an audit of Coronavirus Relief Funds that were allocated to the Department from the 2020 COVID-19 Recovery Act. Specifically, the two objectives of this audit were to determine whether the Department established and implemented procedures to ensure that: 1. Coronavirus Relief Funds were spent in accordance with the 2020 COVID-19 Recovery Act and subsequent amendments 2. Programs that received Coronavirus Relief Funds accomplished their intended purpose, such as improving student ability through reading and math interventions and providing school...
Audit |
California, Sacramento Office of the City Auditor

Regulatory and Internal Control Framework for the City's COVID-19 Response

The purpose of this document is to describe the general regulatory and internal control framework the City of Sacramento will operate under for the City’s COVID-19 response and all COVID-19 related activities. This document is an essential resource for the City as it identifies key COVID-19 regulatory and internal control information that can aid in maximizing the City’s eligibility for State and Federal resources. This document is a general guide for the City to use.
Other |
Department of the Treasury OIG

Desk Review of South Dakota

The objective of this desk review is to evaluate the State of South Dakota’s documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period March 1 through September 30, 2020, as reported in cycles 1 and 2 in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of the Treasury OIG

Desk Review of the United States Virgin Islands

The objective of this desk review is to evaluate the US Virgin Islands  documentation supporting the uses of its Coronavirus Relief Fund proceeds as reported in GrantSolutions, and to assess risk of unallowable use of funds. The scope of our review will include obligation and expenditure data for the period March 1 through September 30, 2020, as reported in cycles 1 and 2 in the GrantSolutions portal.

Date Initiated: | Status of Work: Ongoing
Department of Housing and Urban Development OIG

Public and Indian Housing Supplemental Operating Funds

HUD OIG is conducting a limited review of HUD's administration of supplemental operating funds under the CARES Act. The CARES Act authorized an additional $685 million in public housing operating funds to prevent, prepare for, and respond to COVID-19.  The review objective is to assess Public Housing Agencies' (PHA) experiences and challenges and HUD's efforts in providing guidance related to the administration of supplemental operating funds under the CARES Act.

Date Initiated: | Status of Work: Ongoing
Iowa Office of the Auditor of State

Re: CARES Act Funds

The Office has reviewed two of the Governor’s decisions regarding the spending of Coronavirus Relief Fund (CRF) dollars. We are providing this guidance now to ensure the Governor has an opportunity to correct identified spending that does not comply or may not comply with use restrictions. We have also consulted with The United States Treasury Office of the Inspector General to confirm our conclusions.
Other |