Reports

The objective of this audit was to determine the timeliness of first unemployment benefit payments from the Department of Commerce's Division of Employment Security (DES) during the period of January 1, 2020, through March 31, 2021 and, if untimely, identify the causes of the untimely payments. We found that DES did not issue $438 million of first unemployment benefit payments timely during the period of January 1, 2020, through March 31, 2021.

The objective of this audit was to determine whether the Department of Health is collecting necessary data to make informed decisions and promote strong infection prevention and control policies, and whether the data collected by the Department, including data reported to the public, is accurate and reliable. While the Department's duty is to act solely to promote public health, we determined that, instead of providing accurate and reliable information during a public health emergency, the Department conformed its presentation to the Executive's narrative, often presenting data in a manner...

This audit report provides the results of our evaluation of the Louisiana Workforce Commission’s Unemployment Insurance program and federally-funded COVID-19 pandemic-related unemployment assistance program. The purpose of this audit was to determine if apparently ineligible employees of the State of Louisiana were paid unemployment benefits Overall, we found that, for the period of February 2, 2020, through July 24, 2021, LWC made approximately $6.1 million in State and Federal unemployment benefit payments to 1,054 state employees who do not appear to have been eligible for these programs...

The objectives of this audit were to (1) obtain an understanding of internal controls over compliance for the Provider Relief Fund, assess control risk of noncompliance, and perform tests of those controls unless controls were deemed to be ineffective, and (2) express an opinion on whether the State complied with federal statutes, regulations, and the terms and conditions of federal awards that may have a direct and material effect on the Provider Relief Fund. The State of Texas complied in all material respects with the federal requirements for the Provider Relief Fund in fiscal year 2021.

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.

During the COVID-19 pandemic, unemployment in Colorado and nationwide led to an increase in claims for benefits. For example, the Department received 1,100 percent more claims in Calendar Year 2020 than it received in Calendar Year 2019.

Our review was conducted for the purpose of determining whether the City was providing oversight and compliance in an economical, efficient, and effective manner, whether CARES Act goals and objectives were being achieved, and whether the City was complying with applicable Federal, State, City and Department Guidelines.

This review was initiated by the Office of Legislative Audits, and it represents an expansion of an earlier limited review that was undertaken based on a joint request from the chairs of the Senate Education, Health, and Environmental Affairs and the House Health and Government Operations Committees for a review of two COVID-related emergency procurements. This current report includes the results of our review of the emergency procurement and accountability of medical supplies from Blue Flame Medical. In addition, during the course of our review, we identified 848 emergency procurements...

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...