Treasury OIG should confirm the transactions noted as unsupported or ineligible expenditures within Contracts greater than or equal to $50,000, Aggregate Reporting less that $50,000, and Aggregate Payments to Individuals are recouped or reallocated to other eligible uses by Bucks County in conformity with Treasury's Guidance. Based on Bucks County's responsiveness to Treasury's OIG's requests and its ability to provide sufficient documentation, we recommend Treasury OIG determine the feasibility of conducting an audit for Contract greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to individuals. Castro also identified other matters throughout the course of our desk review, which warrant recommendations to Treasury OIG for additional action. Treasury OIG should: Request Bucks County perform an assessment over whether there were any additional indirect costs claimed within its Contracts greater than or equal to $50,000 CRF submission, and identify those for removal and repayment to Treasury, as applicable. Castro noted that Bucks County awarded approximately 1,581 businesses a total of $25,668,250 in granted funds within the BBTW grant program, including our reported Aggregate Reporting less than $50,000 questioned costs of $5,000. Since Castro identified unsupported questioned costs within the BBTW grant we tested, Castro recommends Treasury OIG determine the feasibility of performing additional follow-up with Bucks County to determine if there were other instances of unsupported balances within this grant program. Determine the feasibility of following up on the remaining balance of $72,353 within Aggregate Payments to Individuals for the Recorder of Deeds and Prothonotary Departments, and determine if it is necessary to question that balance as ineligible as well. Request Bucks County perform an assessment over claimed non- substantially dedicated payroll costs to determine if there were any additional departments with employees who were not working on COVID-19 related tasks and identify any potential ineligible costs.

Department of the Treasury OIG

Emergency Rental Assistance (ERA1) Program Notice of Recoupment – State of Missouri

Full Details: Oversight.gov Report Page

Department of the Treasury OIG

Desk Review of the Commonwealth of Virginia’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/09/2023

Department of the Treasury OIG

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Full Details: Oversight.gov Report Page

Other | 8/08/2023

1-1 - Open

Treasury OIG should follow-up on Navajo Nation management's corrective action related to $141,187 in questioned costs reported in Single Audit finding number 2020-009.

1-2 - Open

Treasury OIG should follow-up to obtain the status of the Navajo Nation's 2021 Single Audit.

2-1 - Open

3-1 - Open

4-1 - Open

5-1 - Open

Treasury OIG should follow-up with Navajo Nation management to obtain missing documentation to support expenditures and that Navajo Nation has made necessary reporting corrections; and determine the feasibility of performing a focused audit for Aggregate Payments to individuals with a specific focus on Navajo Nation's non-payroll COVID-19 hardship claims and payroll expenditures for employees substantially dedicated to COVID-19 recovery efforts.

6-1 - Open

Treasury OIG should confirm that Navajo Nation management has reversed $(Amount Redacted) in duplicate hardship check payments that were fraudulently cashed by tribal citizens and recorded by management within the Aggregate Payments to Individuals payment type in the Cycle 3 GrantSolutions submission.

7-1 - Open

Treasury OIG should ensure Navajo Nation management re-issued $(Amount Redacted) in stale-dated checks before the end of December 31, 2022 and ensure that checks were cashed by the beneficiaries, or funds are returned to Treasury.

9-1 - Open

Treasury OIG should ensure Navajo Nation management has reversed the $(Amount Redacted) in sub-recipient incurred costs that they determined to be ineligible as a result of their internal investigation.

Department of the Treasury OIG

Desk Review of the Commonwealth of Puerto Rico’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/08/2023

Department of the Treasury OIG

Desk Review of the Commonwealth of the Northern Mariana Islands’ Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/08/2023

Date Range

Report Category

Submitting Agency

Any Recommendations

Any Open Recommendations

Reports

Desk Review of Bergen County, New Jersey’s Use of Coronavirus Relief Fund Proceeds

Emergency Rental Assistance (ERA1) Program Notice of Recoupment – State of Washington

Emergency Rental Assistance (ERA1) Program Notice of Recoupment – Thurston County, Washington

Emergency Rental Assistance Program (ERA2) - Questioned Cost Finding, State of Michigan

Desk Review of Bucks County, Pennsylvania’s Use of Coronavirus Relief Fund Proceeds

Emergency Rental Assistance (ERA1) Program Notice of Recoupment – State of Missouri

Desk Review of the Commonwealth of Virginia’s Use of Coronavirus Relief Fund Proceeds

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Desk Review of the Commonwealth of Puerto Rico’s Use of Coronavirus Relief Fund Proceeds

Desk Review of the Commonwealth of the Northern Mariana Islands’ Use of Coronavirus Relief Fund Proceeds

Glossary

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