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Read our report on six communities’ experiences with pandemic funding and programs, which provides valuable lessons learned to improve federal emergency response programs.

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Louisiana Legislative Auditor

Louisiana Workforce Commission: Financial Audit Services Management Letter

We performed procedures at the Louisiana Workforce Commission (LWC) to provide assurances on financial information that was significant to the state’s Comprehensive Annual Financial Report; evaluate the effectiveness of LWC’s internal controls over financial reporting and compliance; and determine whether LWC complied with applicable laws and regulations. We found that LWC did not have adequate internal controls and did not comply with requirements of the Unemployment Insurance (UI) federal program.
Louisiana Legislative Auditor

Response to the COVID-19 Pandemic in Secure Care Facilities

The purpose of this audit was to provide information on the Office of Juvenile Justice’s (OJJ) response to the COVID-19 pandemic in its secure care facilities. Overall, OJJ faced multiple issues and challenges in addressing the pandemic. We found the agency’s protocols generally complied with guidance from the U.S. Centers for Disease Control and Prevention (CDC) for medical isolation, screening, visitation, personal protective equipment, and social distancing. However, agency officials were unable to verify whether the facilities consistently followed the protocols because of the suspension...
Louisiana Legislative Auditor

Louisiana Department of Treasury Main Street Recovery Program July 2020 - Jan 2021

For the period July 1, 2020, through January 31, 2021, we confirmed the completeness and accuracy for two samples of grant applications and supporting documentation submitted by Louisiana businesses.
Louisiana Legislative Auditor

Improper Payments in the Unemployment Insurance Program: Ineligible Incarcerated Recipients

The purpose of this audit was to identify potential improper payments the Louisiana Workforce Commission made to incarcerated individuals who, according to LWC policy and state law, were ineligible to qualify for Unemployment Insurance and federally funded COVID-19 pandemic-related unemployment assistance programs. We found that LWC made approximately $6.2 million in State and Federal UI payments to 1,195 incarcerated individuals who do not appear to have been eligible for the benefits. We found that 81 percent identified through this analysis qualified through the Federal UI program designed...
Louisiana Legislative Auditor

Louisiana's Response to COVID-19 in Nursing Facilities

The purpose of this audit was to provide information on Louisiana’s response to COVID-19 in nursing facilities. We found that nursing facilities in Louisiana faced staffing challenges throughout the COVID-19 pandemic because of staff exposure to COVID-19, illness, or the need to care for family members.
Louisiana Legislative Auditor

Improper Payments in the Unemployment Insurance Program: Ineligible Recipients Based on Income

This report provides the results of our evaluation of select Unemployment Insurance programs administered by the Louisiana Workforce Commission (LWC). The purpose of this evaluation was to identify potentially improper payments LWC made to individuals who appear to have been ineligible for unemployment benefits based on their income/
Special Inspector General for Pandemic Recovery

Audit of the Direct Loan Program

The Office of the Special Inspector General for Pandemic Recovery is assessing the Department of the Treasury's Direct Loan Program, which provided approximately $2.7 billion through 35 loans to passenger air carriers and related businesses, cargo air carriers, and businesses critical to maintaining national security. The objectives of the audit are to 1) determine if the processes to approve loans followed requirements under Section 4003(b) of the CARES Act and other appropriate regulations and guidance and 2) evaluate Treasury’s Direct Loan Program loan portfolio management process and determine whether it follows best practices established by the Office of the Comptroller of the Currency or other appropriate authority. As part of this effort, SIGPR is partnering with the Department of Defense OIG in reviewing the loans that were issued in the interest of national security.