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The U.S. Department of Labor Did Not Meet the Requirements for Compliance with the Payment Integrity Information Act for FY 2024
Update review procedures to ensure accurate responses to Office of Management and Budget (OMB) payment integrity data call prompts, compliance with the Payment Integrity Information Act of 2019, and that information is complete, accurate, and consistent before the final submission of the OMB payment integrity data call; and further refine reviews of published information on PaymentAccuracy.gov.
Maintain the Employment and Training Administration’s current focus on increasing technical assistance and funding to states to improve improper payment reduction strategies to reduce the improper payments estimate rate below the 10 percent threshold.
Update the Employment and Training Administration’s policies and procedures over the reporting of Federal Pandemic unemployment Compensation, Pandemic Emergency Unemployment Compensation, and Pandemic Unemployment Assistance information to include outlays after the expiration of the programs, until such time as the outlays are no longer greater than the statutory threshold.
ETA and State Workforce Agencies Need to do more to Recover Pandemic UI Program Improper Payments
Develop lessons learned based on the control failures identified by SWAs that led them to request the use of blanket waivers for
overpayments. Provide SWAs with guidance, technical assistance, and other resources, as needed, to address the root causes of
overpayments.
Require SWAs to use all mandatory recovery methods permitted under federal law and provide resources, as needed, for SWAs to use ETA’s strongly recommended recovery methods.
Continue to work with Congress to lift restrictions on the use of contractors for the Treasury Offset Program recovery method.
Continue to work with Congress to develop incentives for SWAs to: (1) detect and address ongoing or past instances of overpayment and fraud, and (2) recover federally funded UI overpayments.
Emergency Rental Assistance Program (ERA1) – Notice of Recoupment, Harris County, Texas
Desk Review of the State of New Jersey’s Use of Coronavirus Relief Fund Proceeds
Treasury OIG should follow-up with New Jersey's management to confirm if the $98,000,000 noted as unsupported expenditures within the Contracts greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $12,674,130 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 OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Direct Payments greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $3,438,886 noted as unsupported reconciliation errors questioned costs (Other Matter) within the Direct Payments greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Direct Payments greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $210,000 noted as unsupported reconciliation errors questioned costs (Other Matter) within the Direct Payments greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Direct Payment greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $72,008,351 noted as unsupported reconciliation errors questioned costs (Other Matter) within the Aggregate Reporting less than $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Aggregate Reporting less than $50,000 payment type.
Treasury OIG determine the feasibility of following up with New Jersey to obtain expenditure support with sufficient expenditure level detail such as vendor names needed to support CRF amounts claimed.
Treasury OIG follow up with New Jersey's management to confirm if the $339,154,192 noted as unsupported expenditures within the Aggregate Payments to Individual types can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment type.
Treasury OIG follow up with New Jersey's management to provide support for other eligible replacement expenses, not previous charged to CRF, that were incurred during the period of performance for the $124,331,510 of ineligible costs charged to the Aggregate Payments to Individuals payment type. If support is not provided, Treasury OIG should recoup the funds. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $137,077,969 noted as unsupported reconciliation errors questioned costs (Other Matter) within the Aggregate Payments to Individual payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment type.
Treasury OIG determine the feasibility of performing additional follow-up procedures to obtain expenditure support with sufficient expenditure level detail needed to support CRF amounts claimed.
Treasury OIG should follow-up with New Jersey's management to confirm if the $187,176 noted as unsupported expenditures within the Contracts greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG should follow-up with New Jersey's management to confirm if the $18,260,445 noted as unsupported expenditures within the Contracts greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $35,889 noted as unsupported expenditures within the Grants greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000 payment type.
Treasury OIG determine the feasibility of performing additional follow-up procedures to determine if there were other instances of unsupported balances within the remaining portion of the selected grant balance.
Castro recommends that Treasury OIG follow up with New Jersey's management to confirm if the $250,398 noted as unsupported expenditures within the Grants greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000 payment type.
Castro recommends that Treasury OIG determine the feasibility of performing additional follow-up procedures to determine if there were other instances of unsupported balances within the remaining portion of the selected grant balance.
Treasury OIG follow up with New Jersey's management to confirm if the $19,931,910 noted as unsupported expenditures within the Grants greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $10,068,090 noted as ineligible expenditures within the Transfers greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $9,410,681 noted as unsupported expenditures within the Transfers greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $205,520,362 noted as other unsupported expenditures within the Transfers greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG determine the feasibility of performing additional follow-up procedures to determine if there were other instances of unsupported questioned costs within the Transfers greater than or equal to $50,000 payment population. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG determine the feasibility of requesting that New Jersey perform an assessment to determine if all the potential fraudulent transactions were removed from New Jersey Economic Development Authority (NJEDA)'s CRF claimed amounts.
Treasury OIG determine the feasibility of following up with New Jersey to obtain the missing NJEDA populations questioned as other matters and, utilizing the listing of potential fraudulent transactions provided by NJEDA, determine if the $1,007,050 potential fraudulent amounts were properly reversed.
Desk Review of the State of Connecticut’s Use of Coronavirus Relief Fund Proceeds
Treasury OIG follow-up with Connecticut's management to confirm if the $167,633,232 noted as unsupported expenditures within the Contracts greater than or equal to $50,000, Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types can be supported. If support is not provided, Treasury OIG should recoup the funds or request that Connecticut's management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on Connecticut's responsiveness to Treasury OIG's requests and management's ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000, Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types.
Treasury's Office of Capital Access to ensure that management decision letters are issued on the CRF specific findings identified by the auditor in these Single Audit Act reports.
Treasury's Office of Capital Access follow-up on any CRF specific questioned costs reported in the fiscal year 2023 Single Audit Act report that was published on March 27, 2024, after Castro's desk review planning and fieldwork procedures were completed.
Desk Review of the Kiowa Tribe of Oklahoma's Use of Coronavirus Relief Fund Proceeds
Treasury OIG should follow-up with Kiowa's management to confirm if the $6,919,819 in Contracts greater than or equal to $50,000 payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG should determine the feasibility of following up with Kiowa over the $579,443 of additional hardship payments to determine whether these amounts charged to the CRF included previously budgeted expenditures and, if so, Castro recommends Treasury OIG recoup the funds or request that Kiowa's management provide support for eligible expenditures, not previously charged to CRF, that were incurred during the period of performance.
Treasury OIG should follow-up with Kiowa's management to request they perform an analysis over its Aggregate Reporting less than $50,000 payment type claimed costs to determine if there are any additional hardship payments included within that payment type. Based on the results of this assessment, Treasury OIG should consider the feasibility of performing additional testing over these balances.
Treasury OIG should determine the feasibility of performing additional follow-up with Kiowa to determine if there were other instances of ineligible or unsupported hardship balances within all four of the hardship payment types claimed within its Aggregate Payments to Individuals payment type.
Treasury OIG should follow-up with Kiowa's management to confirm if the $62,744 in Contracts greater than or equal to $50,000 payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG should follow-up with Kiowa's management to confirm if the $727,002 in Contracts greater than or equal to $50,000 payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
TOIG should follow-up with Kiowa's management to confirm if the $124,535 noted as ineligible expenditures within the Contracts greater than or equal to $50,000, payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG should follow-up with Kiowa's management to confirm if the $1,832 in Aggregate Reporting less than $50,000 payment type are recouped or replaced by other supported expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Aggregate Reporting less than $50,000 payment type.
Treasury OIG should follow-up with Kiowa's management to confirm if the $38,162 noted as unsupported expenditures within the Aggregate Payments to Individuals payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for Aggregate Payments to Individuals.
Treasury OIG should follow-up with Kiowa's management to confirm if the $1,860 noted as ineligible expenditures within the Aggregate Payments to Individuals payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for Aggregate Payments to Individuals.
Treasury OIG should follow-up with Kiowa's management to confirm if the $654,200 noted as ineligible expenditures within the Aggregate Payments to Individuals payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG should follow-up with Kiowa's management regarding the remaining $12,678 of attorney's fees expenses within the Contracts greater than or equal to $50,000 payment type not tested during Castro's desk review to determine if there are additional unsupported or ineligible questioned costs.
Desk Review of the State of Nebraska’s Use of Coronavirus Relief Fund Proceeds
Treasury OIG should confirm if the transactions noted as unsupported expenditures within Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment can be supported. If support is not provided, Treasury OIG should recoup the funds or request that Nebraska provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on Nebraska's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to the CRF with valid expenditures, we recommend Treasury OIG determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types. Castro also identified other matters throughout the course of the desk review which warrant recommendations to Treasury OIG for additional action. Castro recommends Treasury OIG follow-up on these issues: 1) Request that Nebraska perform an assessment over whether there were any additional indirect costs claimed within its Transfers greater than or equal to $50,000 CRF submission, in addition to those tested by Castro. Castro recommends Treasury OIG determine if these costs should be recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance; and 2) Castro tested $6,075 out of the total amount of $1,597,068 in Substantially Dedicated Payroll [1] costs claimed by Nebraska. Since Castro identified ineligible questioned costs within these Aggregate Payments to Individuals Substantially Dedicated Payroll expenditures tested, Castro recommends Treasury OIG determine if there were other instances of ineligible balances within the remaining portion of this balance.
Desk Review of the Commonwealth of Massachusetts’ (Massachusetts) Use of Coronavirus Relief Fund Proceeds
Treasury Office of Inspector General (OIG) should follow-up with Massachusetts management to confirm if the $21,342 noted as unsupported expenditures within the Contracts greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Massachusetts' management to provide support for replacement expenses, not previous charged, that were eligible during the CRF period of performance. Further, based on Massachusetts management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type, if support is not provided.
Treasury OIG should request Massachusetts management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $91,646,107 of fringe benefits and bonus payments ineligible costs charge to the Aggregate Payments to Individuals payment type. If support is not provided, Treasury OIG should recoup the funds. Additionally, Treasury OIG should request that Massachusetts management perform an assessment to determine if there were any additional one-time bonus payments not related to hazardous duty included within its Aggregate Payments to Individuals claims and identify those for repayment to Treasury, as applicable. Further, based on Massachusetts management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment types.
Treasury OIG should request Massachusetts perform an assessment to determine whether there was any additional advertising and marketing costs charged to CRF within its Contracts greater than or equal to $50,000 payment type and identify those for reversal and repayment to Treasury, as applicable. If support is not provided, Treasury OIG should recoup the funds or request Massachusetts' management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $1,500,000 of ineligible costs charged to the Contracts greater than or equal to $50,000 payment type. Based on Massachusetts management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG should request Massachusetts management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $25,527 of ineligible costs charged to the Contracts greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds. Based on Massachusetts management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment types.
Treasury OIG should follow-up with Massachusetts management to confirm if the $107,824 noted as unsupported expenditures within the Transfers greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Massachusetts' management to provide support for replacement expenses, not previous charged, that were eligible during the CRF period of performance. Further, based on Massachusetts management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG should request Massachusetts to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $59,225 of ineligible costs charged to the Transfers greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds. Based on Massachusetts management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment types.
Treasury OIG should request Massachusetts to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $114,940 of ineligible costs charge to the Direct Payments greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds. Based on Massachusetts' responsiveness to Treasury OIG's requests and Massachusetts' ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Direct Payments greater than or equal to $50,000 payment type.
Treasury OIG should request Massachusetts management perform an assessment over whether there were any additional indirect costs or negotiated rates claimed within its Direct Payments greater than or equal to $50,000 and Grants greater than or equal to $50,000 payment types, and to identify those costs for repayment to Treasury, as applicable.
Treasury OIG should request Massachusetts management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $70,625,069 of ineligible costs charge to the Aggregate Payments to Individuals payment type. If support is not provided, Treasury OIG should recoup the funds. Additionally, Treasury OIG should request that Massachusetts management perform an assessment to determine if there were any additional one-time bonus payments not related to hazardous duty included within its Aggregate Payments to Individuals claims and identify those for repayment to Treasury, as applicable. Further, based on Massachusetts management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment types.
Treasury OIG should request that Massachusetts management perform an assessment to determine if there were any additional one-time bonus payments not related to hazardous duty included within its Aggregate Payments to Individuals claims and identify those for repayment to Treasury, as applicable. Treasury OIG should request Massachusetts management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $991 of ineligible costs charge to the Aggregate Payments to Individuals payment type. If support is not provided, Treasury OIG should recoup the funds. Based on Massachusetts management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment types.
Desk Review of the State of Washington's Use of Coronavirus Relief Fund Proceeds
Treasury Office of Inspector General (OIG) follow-up with Washington's management to confirm if the $14,085,335 noted as unsupported expenditures within the Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, and Aggregate Payments to Individuals payment types can be supported. If support is not provided, Treasury OIG should recoup the funds or request Washington management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. In addition, Castro recommends that Treasury OIG request Washington management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $283,599 of ineligible costs charged to the Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, and Aggregate Payments to Individuals payment types. If support is not provided, Treasury OIG should recoup the funds. Further, based on Washington management's responsiveness to Treasury OIG's requests and management's ability to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, and Aggregate Payments to Individuals payment types.
Treasury OIG request Washington management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $283,599 of ineligible costs charged to the Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, and Aggregate Payments to Individuals payment types. If support is not provided, Treasury OIG should recoup the funds. Further, based on Washington management's responsiveness to Treasury OIG's requests and management's ability to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, and Aggregate Payments to Individuals payment types.
Treasury's Office of Capital Access ensure that management decision letters are issued on the CRF specific findings identified by the auditor in these Single Audit reports.
Treasury's Office of Capital Access follow-up on any CRF specific questioned costs reported in the fiscal year 2020, 2021, and 2022 Single Audit reports.