Reports

Department of the Treasury OIG

Desk Review of the State of Mississippi’s Use of Coronavirus Relief Fund Proceeds

Other | 12/12/2024

3-1 - Open

Treasury Office of Inspector General should follow-up with Mississippi's management to confirm if the $1,320,000 noted as unsupported expenditures within the Direct Payments greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury Office of Inspector General should recoup the funds or request Mississippi management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on Mississippi's responsiveness to Treasury Office of Inspector General's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury Office of Inspector General should determine the feasibility of conducting an audit for the Direct Payments greater than or equal to $50,000 payment type.

5-1 - Open

Treasury Office of Inspector General should follow-up with Mississippi's management to confirm if the $4,066 noted as unsupported expenditures within the Aggregate Payments to Individuals payment type can be supported. If support is not provided, Treasury Office of Inspector General should recoup the funds or request Mississippi management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on Mississippi's responsiveness to Treasury Office of Inspector General's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury Office of Inspector General should determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment type.

6-1 - Open

For the Fiscal Year 2021 Single Audit report, Treasury Office of Inspector General should follow-up with Treasury's Office of Capital Access to ensure that management decision letters are issued on the findings identified by the auditor in the Single Audit report and should follow-up on any CRF related questioned costs.

7-1 - Open

Treasury Office of Inspector General should follow-up with Mississippi to determine the feasibility of conducting a limited scope review of its unemployment expenditures.

Department of the Treasury OIG

Desk Review of the State of Mississippi’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Department of the Treasury OIG

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

Full Details: Oversight.gov Report Page

Other | 12/04/2024

Department of the Treasury OIG

Desk Review of the Government of Guam’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 12/02/2024

Department of Education OIG

Tennessee Department of Education’s Administration and Oversight of Emergency Assistance to Nonpublic Schools Grant Funds

Congress provided $5.5 billion for the Emergency Assistance to Nonpublic Schools (EANS) program. The purpose of the EANS programs, authorized under the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) and American Rescue Plan (ARP), is to provide services or assistance to eligible nonpublic schools to address educational disruptions caused by the COVID-19 emergency. Our audit sought to determine whether the Tennessee Department of Education (Tennessee) designed and implemented (1) application processes that adequately assessed nonpublic schools’ eligibility for EANS...

Full Details: Oversight.gov Report Page

Audit | 11/19/2024

2.1 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to review its policies and procedures for drawing down Department grant funds to pay for corresponding grant expenditures and determine whether any updates are necessary to ensure funds drawn down from one grant (for example, CRRSA EANS) are not being used to pay for expenditures under another grant (for example, ARP EANS).

2.2 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to ensure that Tennessee officials responsible for making, reviewing, and approving G5 drawdowns receive sufficient training on Federal rules and regulations and State policies and procedures related to drawing down funds from G5 and documenting the process correctly.

2.3 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to ensure full implementation of procedures that will identify, locate, and track assets purchased with EANS funds at nonpublic schools and verify that those assets were still being used for purposes related to COVID-19 or for allowable purposes under another Federal education program in which the nonpublic school participates. If assets purchased with EANS funds are no longer being used for purposes related to COVID-19 or for allowable purposes under another Federal education program in which the nonpublic school participates, retrieve them for use in other allowable activities or dispose of them in accordance with State laws and procedures. If assets purchased with EANS funds cannot be identified and located, determine any liabilities owed to the Department and return funds if required.

2.4 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to retroactively obtain prior written approval from the Department for the three equipment expenditures or return the approximately $123,000 expended for those equipment purchases and perform a review of the remaining equipment expenditures to determine whether there are additional purchases that require prior written approval. Tennessee should also incorporate into its grants management policies and procedures a step to determine for any Department grants whether it is required to obtain prior approval from the Department for certain expenditures, or whether Tennessee can provide prior approval for subrecipients.

Department of the Treasury OIG

CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of Air Carrier Worker Support Certifications - AerSale, Inc. (Redacted)

Report is undergoing a 508-compliance review.

Full Details: Oversight.gov Report Page

Department of the Treasury OIG

CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of Air Carrier Worker Support Certifications - Sky Chefs, Inc. (Redacted)

Report is undergoing a 508-compliance review.

Full Details: Oversight.gov Report Page

Department of the Treasury OIG

Emergency Rental Assistance Program (ERA2) – Questioned Cost Finding, Thurston County, Washington (Redacted)

This report is redacted.

Full Details: Oversight.gov Report Page

Department of the Treasury OIG

Emergency Rental Assistance Program (ERA2) – Questioned Cost Finding, State of Washington (Redacted)

This report is redacted.

Full Details: Oversight.gov Report Page

Department of the Treasury OIG

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

Full Details: Oversight.gov Report Page

Other | 11/13/2024

Date Range

Report Type

Report Category

Submitting Agency

State (State and Local Reports)

Agency Reviewed

Management Challenges

Any Recommendations

Any Open Recommendations

Reports

Desk Review of the State of Mississippi’s Use of Coronavirus Relief Fund Proceeds

Desk Review of the State of Mississippi’s Use of Coronavirus Relief Fund Proceeds

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

Desk Review of the Government of Guam’s Use of Coronavirus Relief Fund Proceeds

Tennessee Department of Education’s Administration and Oversight of Emergency Assistance to Nonpublic Schools Grant Funds

CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of Air Carrier Worker Support Certifications - AerSale, Inc. (Redacted)

CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of Air Carrier Worker Support Certifications - Sky Chefs, Inc. (Redacted)

Emergency Rental Assistance Program (ERA2) – Questioned Cost Finding, Thurston County, Washington (Redacted)

Emergency Rental Assistance Program (ERA2) – Questioned Cost Finding, State of Washington (Redacted)

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

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