Reports
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Maryland, Montgomery County Office of the Inspector General
Lessons Learned from County COVID-19 Grant Programs
The Montgomery County Office of the Inspector General initiated a review of Montgomery County's Public Health Emergency Grant (PHEG) Program to determine whether adequate policies, procedures, and controls were in place to efficiently and effectively manage the administration of PHEG awards.
California, San Jose Office of the City Auditor
Preliminary Review of Documentation for Costs Included in the July 2020 Coronavirus Relief Fund Interim Report
We recommend that the City Council accept the City Auditor’s preliminary review of documentation for COVID-19 related costs to support receipt of emergency public assistance through the federal Coronavirus Relief Fund (CRF).
Hawaii Office of the State Auditor
Limited Scope Review of the State's Oversight of Moneys Received Through the Coronavirus Relief Fund
This review is to inform the Senate Special Committee on COVID-19 of possible areas of concern related to the State's tracking of CRF moneys and compliance with certain federal requirements, the most significant of which is that the State is relying almost exclusively on each state department and county to ensure that their use complies with federal requirements
Department of the Treasury OIG
Audit of American Samoa's Uses of Coronavirus Relief Fund Payment
The objective is to assess whether American Samoa used Coronavirus Relief Fund payment proceeds in accordance with 601(d) of the Social Security Act, as amended, (42 U.S.C. 801(d)), Treasury's Coronavirus Relief Guidance For State, Territorial, Local, and Tribal Governments, and Treasury's Coronavirus Relief Fund Frequently Asked Questions.
Vermont Office of the State Auditor
Guidelines for Vermont Emergency Economic Recovery Grants
Act 115 of 2019 established the Vermont Emergency Economic Recovery Grants program and affords the Agency of Commerce and Community Development (ACCD) and the Department of Taxes (Department) significant discretion for developing guidelines to implement the $152 million program, but the law also requires certain procedures and standards. The guidelines developed by ACCD and the Department – specifically the first-come, first-served distribution of public dollars and the absence of an evaluation of need in the application process – may not be consistent with the legislation. This approach does...
Vermont Office of the State Auditor
COVID-19 Audit Provisions
Memorandum: The Office requests the legislature add an explicit requirement in all future bills authorizing the expenditure of COVID-19 funds. The State Auditor’s Office must have access to records that relate to eligibility for and use of economic recovery grant funds.
Vermont Office of the State Auditor
S.350 Memo
Memorandum: There is desire to inject the CARES Act funding into the community as soon as possible. However, some aspects of this bill raise concerns about risk that deserve your consideration. Creating the program and appropriating $50 million before the Tax Department has established “a formula for determining the amount of grant awards” is a significant delegation of authority without any guidance.
Vermont Office of the State Auditor
Proposed Vermont Economic Injury Disaster Loan Program
Memorandum: The recently issued U.S. Treasury Coronavirus Relief Fund FAQ1 has implications for the Governor’s proposed Economic Injury Disaster Loan (EIDL) program. As proposed, the Vermont EIDL program to be administered by the Vermont Economic Development Authority (VEDA) establishes a perpetual revolving loan fund. However, the FAQ indicates that all loan repayments subsequent to December 30, 2020 must be returned to the U.S. Treasury.
Department of Housing and Urban Development OIG
Key Considerations and Lessons Learned From Prior Audits of FHA Partial Claims
HUD OIG is researching prior audits of HUD’s partial claims loss mitigation option. On July 8, 2020, FHA issued Mortgagee Letter 2020-22 informing mortgagees the full suite of loss mitigations available to single family borrowers affected by the COVID-19 pandemic. The purpose of this research is to provide HUD information regarding lessons learned and risks identified in these prior audits that HUD should act on now to ensure program integrity and mitigate the risk of financial loss for COVID-19 related partial claims.
Department of Housing and Urban Development OIG
COVID-19 Risk Awareness and Lessons Learned from Audits and Evaluations of the CDBG-DR Program
HUD OIG is performing research to help HUD's Community Development Block Grant Coronavirus pandemic (CDBG-CV) grantees be aware of known risks and lessons learned from audits and evaluations of the Community Development Block Grant Disaster Recovery Program grants (CDBG-DR). The purpose of our research is to issue a report that is intended to assist HUD’s Office of Community Planning and Development (CPD) by developing lessons learned from past reviews and common risk areas to help its CDBG-CV grantees prevent, prepare for, and respond to the coronavirus pandemic.
California, San Jose Office of the City Auditor
Preliminary Review of Controls to Document COVID-19 Recovery Costs
We recommend that the City Council accept the City Auditor’s interim report on the status of internal controls for documenting COVID-19 related costs to support receipt of emergency public assistance grants through the Federal Emergency Management Agency (FEMA).
District of Columbia Office of the Auditor
COVID-19 Federal Funding Streams Available to the District of Columbia
To assist the Council of the District of Columbia in its oversight responsibilities during the Coronavirus public health emergency, the Office of the D.C. Auditor (ODCA) has compiled the following letter report, COVID-19 Federal Funding Streams Available to the District of Columbia, a summary of federal funding available to states and, in some cases, to cities, in recently enacted legislation including the following
Vermont Office of the State Auditor
Office of the State Auditor’s Focus on COVID-19 Expenditures
Memorandum: Auditor Office has begun to examine the State's distribution and spending of more than $1.3 billion of federal funding that has been or is expected to be received via the federal pandemic response/stimulus acts – including the CARES Act.
Vermont Office of the State Auditor
Risk Alert – State Governmental Entities Seeking Small Business Administration Payroll Protection Program Loans
Memorandum: The state recognized that some sheriff departments sought and received loans through SBA. Other state governmental entities may have also received PPP loans or may be considering applying for them.
Department of the Treasury: Financial Audit Services Management Letter
As a part of our audit of the State of Louisiana’s Annual Comprehensive Financial Report (ACFR) and our work related to the Single Audit of the State of Louisiana for the fiscal year ended June 30, 2021, we performed procedures at the Department of the Treasury to provide assurances on financial information that was significant to the state’s ACFR. The Department of Treasury did not consistently follow its policies and procedures for all grants awarded through the Main Street Recovery Program, which provided reimbursement from the federal Coronavirus Relief Fund to eligible Louisiana...
Massachusetts Office of the State Auditor
Audit of the Massachusetts College of Art and Design
In this performance audit, we reviewed financial activity from federal funds provided by the CARES Act and the CRRSAA. The Massachusetts College of Art and Design (MassArt) 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), provided through the Higher Education Emergency Relief Fund (HEERF), and funding from the Massachusetts Department of Higher Education (MDHE), allocated through the Governor’s Emergency Education Relief Fund. Under the CRRSAA, MassArt received direct funding...
Massachusetts Office of the State Auditor
Audit of Worcester State University
The audit examined Worcester State University's (WSU) use of Higher Education Emergency Relief Fund grants received through the CARES Act and CRRSAA. The audit also determined whether users of WSU’s Colleague Finance system (the information system containing financial records used at the university) received cybersecurity awareness training in accordance with standards issued by the Executive Office of Technology Services and Security. Our audit revealed no significant instances of noncompliance by WSU that must be reported.
Massachusetts Office of the State Auditor
Audit of Springfield Technical Community College
In this performance audit, we reviewed financial activity from federal funds provided by the CARES Act. Springfield Technical Community College (STCC) received grant funds under two components of the CARES Act’s Education Stabilization Fund: direct funding from the United States Department of Education (US DOE), provided through the Higher Education Emergency Relief Fund and funding from the Massachusetts Department of Higher Education (MDHE), allocated through the Governor’s Emergency Education Relief Fund. The purpose of our audit was to determine whether STCC administered the CARES Act...
Massachusetts Office of the State Auditor
Audit of Greenfield Community College
In this performance audit, we reviewed financial activity from federal funds provided by the CARES Act. Greenfield Community College (GCC) received grant funds under two components of the CARES Act’s Education Stabilization Fund: direct funding from the United States Department of Education (US DOE), provided through the Higher Education Emergency Relief Fund (HEERF), and funding from the Massachusetts Department of Higher Education (MDHE), allocated through the Governor’s Emergency Education Relief Fund. The purpose of our audit was to determine whether GCC administered the CARES Act funds it...