Reports

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.

The purpose of this memorandum is to notify stakeholders of the decision to cancel the EAC OIG audit of the administration of HAVA funds by the State of Georgia.

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.

The audit of the accompanying financial statements of the State of Illinois, Department of Employment Security Unemployment Compensation Trust Fund was performed by RSM US LLP for the year ended June 30, 2021. Based on their audit, the auditors expressed a disclaimer of opinion on the Department's Unemployment Compensation Trust Fund financial statements. The auditors identified three matters involving the Department's internal controls over financial reporting that they considered to be material weaknesses. Further, the auditors identified three noncompliance matters.

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...

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...

This Insights Report highlights identity fraud related challenges in federal programs during the COVID-19 pandemic. By evaluating previous oversight work in this space from members of the PRAC’s Identity Fraud Reduction and Redress Working Group, this report presents best practices to reduce identity fraud before it occurs and to assist victims of identity fraud if it does occur. These best practices may be helpful for federal agencies to utilize moving forward. This report also identifies that across the federal government there is a larger focus on reducing identity fraud up front, while...

This flash report presents our finding concerning duplicate Higher Education Emergency Relief Fund (HEERF) grant awards to institutions of higher education.1 This report includes a recommendation to enhance the U.S. Department of Education’s (Department) ability to prevent, identify, and correct duplicate HEERF grant awards.We identified 25 duplicate HEERF grant awards that OPE made to 24 schools, totaling about $73 million, which had not been corrected and documented in G5 as of August 2021. OPE officials stated that their processes for reviewing and approving HEERF applications and awards...