Reports

The purpose of the audit is to determine whether the Kentucky Department of Education has an adequate oversight process in place to ensure that (1) local educational agencies’ American Rescue Plan Elementary and Secondary School Emergency Relief Fund plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and the approved LEA ARP ESSER plan.

The purpose of the audit is to determine whether the Washington Office of Superintendent of Public Instruction has an adequate oversight process in place to ensure that (1) local educational agencies’  American Rescue Plan Elementary and Secondary School Emergency Relief plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and the approved LEA ARP ESSER plan.

The purpose of the audit is to determine whether Federal Student Aid has adequate processes (1) for students who withdrew because of the coronavirus pandemic, to waive the return of Title IV (R2T4) requirements, cancel Direct Loans received during the payment period, and exclude Pell Grants received during the payment period from Federal Pell lifetime usage; and (2) for schools to report the number and amounts of R2T4 waivers applied. 

The Short-Time Compensation (STC) program acts as a work share program, with employers reducing the number of hours offered to employees and the state making up the difference in the form of benefit payments. Our focus will be to determine if Department of Labor ensured states met the STC program requirements and used the related funds in accordance with provisions under the Coronavirus Aid, Relief, and Economic Security Act, the Continued Assistance Act, and the America Rescue Plan Act for the period of March 27, 2020 to September 6, 2021.

Office of Inspector General is initiating an audit to determine what actions OSHA has taken to address the increase in severe injuries at warehouse and order fulfillment facilities of online and other retailers as a consequence of the COVID-19 pandemic.

In March 2020, the COVID-19 pandemic caused many of ETA’s job training programs to cease operation. This interrupted participants’ job training, hence potentially preventing them from completing their training and getting a job in the areas they were trained. This audit will assess the impact of the pandemic on ETA’s job training programs by reviewing which and how many job training programs were interrupted and how ETA was able to resume training and ensure participants completed training programs they had started prior to the pandemic.
 

To determine whether University of Cincinnati used the Student Aid (84.425E) and Institutional (84.425F) portions of its Higher Education Emergency Relief Fund (HEERF) funds for allowable and intended purposes.

The Mine Safety and Health Administration (MSHA) works to prevent death, illness, and injury from mining and promote safe and healthful workplaces for US miners. The Federal Mine Safety and Health Act of 1977 requires MSHA to  inspect each underground mine in its entirety four times a year and each surface mine in its entirety two times a year. These are called regular mandatory health and safety inspections. In 2021, MSHA’s data showed approximately 12,500 mines requiring an inspection while MSHA's inspection data showed it conducted around 18,500 inspections per year. This project will audit how the COVID-19 pandemic impacted MSHA's ability to complete mandatory safety and health inspections.
 

DOL and states found themselves unprepared for the overwhelming circumstances surrounding the COVID-19 pandemic and struggled to implement CARES Act UI Programs and Continue Assistance Act which added the Mixed Earners Unemployment Compensation (MEUC) program. MEUC is a new temporary, federal program that provides an extra unemployment income to self-employed individuals. As unprecedented levels of unemployment resulted in millions of jobless Americans applying for unemployment benefits during the pandemic this also led to states reporting an inability to process claims, complete required reporting, or perform required overpayment detection procedures due to an inability to hire sufficient levels of staffing. The objective of this audit is to determine how states implemented the MEUC program.