Reports

The program guidance issued by ACCD on April 27, 2021 for the Economic Recovery Bridge Grant program uses 2020 federal tax loss to establish eligibility for grants consistent with the requirements of H.315 (Act 9). Focusing on tax loss may help target limited resources to businesses that need assistance to remain viable. However, clarification is needed in the program guidance to avoid reliance on a tax-based measure that is not representative of losses associated with the COVID-19 public health emergency and to prevent grant awards that exceed business need.

We have conducted a statewide audit in accordance with auditing standards generally accepted in the United States of America. This report encompasses the year ended June 30, 2020, and is required for the State to continue receiving federal financial assistance, which, as shown in this report, totals approximately $17 billion.

This Single Audit Report reflects federal expenditures of over $19.9 billion. We noted instances of noncompliance that resulted in a qualified opinion on compliance for one of the state’s 24 major federal programs. In addition, we noted other instances of noncompliance that meet the reporting criteria contained in the Uniform Guidance. We also noted material weaknesses and significant deficiencies in internal control over compliance with requirements related to federal programs. In addition, this report presents findings related to the COVID-19 pandemic.

The audit objectives of this report were to determine if: (1) expenditures claimed for CARES Act funding comply with the Act’s expense eligibility requirements; (2) documentary evidence support expenditures claimed for CARES Act funding; and, (3) CARES Act periodic reports are accurate. The expenditures tested comply with the CARES Act’s eligibility requirements, and there is documentary evidence to support these expenditures.

This report is included in the Florida Comprehensive Annual Financial Report for the fiscal year ended June 30, 2020, issued by the Chief Financial Officer. The State of Florida’s basic financial statements. The State of Florida’s basic financial statements for the fiscal year ended June 30, 2020, were presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America

With respect to the Education Stabilization Fund, the objectives of this audit were to (1) obtain an understanding of internal controls over compliance, assess control risk of noncompliance, and perform tests of those controls unless controls were deemed to be ineffective and (2) express an opinion on whether the State complied with federal statutes, regulations, and the terms and conditions of federal awards that may have a direct and material effect on the Education Stabilization Fund. The State of Texas complied in all material respects with the federal requirements for the Education...

This review will assess VHA’s response, readiness, implementation, and outcomes with the administration of the COVID-19 vaccines to employees and veterans. 
 

The Office of the State Auditor (OSA) and the General Services Department (GSD) issue this Risk Advisory to alert all governmental entities, including school districts, throughout the State of New Mexico of risks related to the management and expenditure of CARES Act funds, Elementary and Secondary School Emergency Relief (ESSER) funds. The OSA advises reviewing CARES Act and ESSER requirements in conjunction with internal controls to aid in the proper use of the funds and prevention and detection of risks that may lead to waste, fraud, and abuse

This review was completed as a non-audit service and does not constitute an audit conducted in accordance with Generally Accepted Government Auditing Standards. In agreement with management, we performed the following tasks: Reviewed practices for tracking COVID-19 related payroll and non-payroll expenditures; Reviewed the adequacy of tracking and systems/software for emergency management events; and Researched cost recovery funding sources for local government.

The purpose of this memorandum is to notify you that we are researching prior audits of HUD’s Single Family Default Monitoring System to provide HUD information regarding lessons learned and risks identified in these prior audits that HUD should act on now to ensure program integrity and mitigate the risk of financial loss for COVID-19 related forbearance assistance and foreclosure moratorium related to single family loans.