Reports

Treasury Inspector General for Tax Administration

Effects of the COVID-19 Pandemic on Business Tax Return Processing Operations

Audit | 9/02/2021

1 - Closed

The Commissioner, Wage and Investment Division, should coordinate with the Office of Servicewide Penalties to ensure that the 1,295 taxpayer accounts with potential incorrect ES penalties are reviewed and corrected as necessary.

1 - Closed

2 - Closed

The Commissioner, Wage and Investment Division, should evaluate the feasibility to direct additional types of payments from Tax Processing Centers to lockbox sites. This evaluation should also assess the feasibility of directing payments received by field office employees to lockbox sites for processing.

2 - Closed

Department of Health & Human Services OIG

CDC Has Improved the Nursing Home Reporting Process for COVID-19 Data in NHSN, but Challenges Remain

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 1/08/2024

Department of the Treasury OIG

Desk Review of State of Arizona's Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 12/12/2024

1-1 - Open

Office of Inspector General (OIG) request Arizona perform an assessment over whether there were any additional indirect costs claimed within its Grants greater than or equal to $50,000 CRF submission, and identify those for removal and repayment to Treasury, as applicable. In addition, Castro recommends that Treasury OIG request that Arizona management provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $55,413 of ineligible costs charged to the Grants greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds.

2-1 - Open

Treasury OIG follow-up with Arizona's management to confirm if the $117,614,002 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 Arizona's management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on Arizona 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 Transfers greater than or equal to $50,000 payment type.

3-1 - Open

Treasury OIG request that Arizona management completes a reconciliation of its Transfers greater than or equal to $50,000 population utilizing state agency incurred expenditures at the invoice level. Based on Arizona management's ability to provide a sufficient general ledger detail reconciliation for Transfers greater than or equal to $50,000, we recommend Treasury OIG determine the feasibility of performing additional testing over Transfers greater than or equal to $50,000.

4-1 - Open

Treasury OIG determine the feasibility of performing additional follow-up with Arizona to determine if there were other instances of unsupported balances within the remaining untested balance of Substantially Dedicated Payroll costs. Castro further recommends that Treasury OIG follow-up with Arizona's management to confirm if the $18,133,411 noted as unsupported expenditures within the Aggregate Payments to Individuals payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Arizona's management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on Arizona management'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 Aggregate Payments to Individuals payment type.

5-1 - Open

Request documentation of any additional annual leave payments that were earned prior to the CRF covered period were claimed as CRF expenses, and identify those for reversal and repayment to Treasury, as applicable. Additionally, request Arizona provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $18,631 of ineligible costs charged to the Aggregate Payments to Individuals payment type. If support is not provided, recoup the funds. Based on Arizona's responsiveness to Treasury OIG's requests and Arizona's ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment type.

Election Assistance Commission OIG

Audit of the Administration of Help America Vote Act Grants Awarded to the State of Rhode Island

The independent public accounting firm of Brown & Company, CPAs and Management Consultants, PLLC, under contract with the Office of Inspector General, audited Help America Vote Act (HAVA) grants administered by the Rhode Island Secretary of State, totaling $11.8 million. This included federal funds, state matching funds, and interest earned on the reissued Section 251, Election Security, and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.

Full Details: Oversight.gov Report Page

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the Territory of American Samoa

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $1.8 million in funds received by the territory of American Samoa under the Help America Vote Act. The objectives of the audit were to determine whether the Territorial Election Office of American Samoa: 1) used funds for authorized purposes in accordance with Section 101 and Section 251 of HAVA and other applicable requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and 3) used the funds in a manner consistent with the informational plans provided to...

Full Details: Oversight.gov Report Page

Audit | 11/29/2023

1 - Closed

We recommend that the EAC require the Office to return $77,074 to the EAC for CARES expenditures outside of the budget period.

10 - Closed

We recommend that the EAC require the Office to implement a policy to ensure property purchased with federal funds is used, managed, and disposed in accordance with the Office’s procedures.

11 - Closed

We recommend that the EAC require the Office to ensure all property purchased with Federal funds is placed on a compliant property record.

2 - Closed

We recommend that the EAC require the Office to transfer to the Election Security election fund $130,945 for the unsupported non-payroll expenditures and $18,673 and associated fringe benefits for the unsupported payroll expenditures.

3 - Closed

We recommend that the EAC require the Office to return $8,811 and associated fringe benefits to the EAC for the unsupported CARES Act payroll expenditures.

4 - Closed

We recommend that the EAC require the Office to implement procedures and training to ensure adequate documentation is maintained to support the allowability of expenditures charged to the HAVA grants.

5 - Closed

We recommend that the EAC require the Office to implement procedures to ensure interest is earned on any election funds received going forward.

6 - Closed

We recommend that the EAC address and resolve the following recommendation that the Office perform a reconciliation of the grant activity for the Election Security grant through March 31, 2022 to ensure that all expenditures are fully disclosed and reconcile into the fund balance.

7 - Closed

We recommend that the EAC address and resolve the following recommendation that the Office prepare and submit revised financial reports to the EAC for Election Security activities as of March 31, 2022.

8 - Closed

We recommend that the EAC address and resolve the following recommendation that the Office implement procedures and training to ensure proper reporting of HAVA grant activity on future financial reports.

9 - Closed

We recommend that the EAC require the Office to implement a policy to ensure amounts reported on the Territory-wide SEFA are properly identified by ALN title and number in compliance with Uniform Guidance.

Department of Agriculture OIG

COVID-19—Oversight of the Emergency Food Assistance Program—Final Report

In our final report, we determined what TEFAP flexibilities were available to States during the pandemic and FNS’ oversight of the States and Eligible Recipient Agencies’ compliance with administrative fund requirements.

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 8/18/2022

Department of the Treasury OIG

CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of the Community Development Financial Institutions Fund's Implementation of the CDFI Rapid Response Program

Full Details: Oversight.gov Report Page

Audit | 12/21/2021

Social Security Administration OIG

Comparing the SSA DDS' Workload Statistics During the COVID-19 Pandemic to Prior Years

Objective: To summarize information about State disability determination services’ (DDS) workloads during the COVID-19 pandemic period of April 2020 to March 2021 and compare it to DDS workloads in prior years.

Full Details: Oversight.gov Report Page

Department of Defense OIG

Special Report: The Missile Defense Agency’s Access to Information Technology and Communications During the Coronavirus Disease–2019 Pandemic

Full Details: Oversight.gov Report Page

Department of Defense OIG

Special Report: The Defense Logistics Agency’s Access to Information Technology and Communications During the Coronavirus Disease–2019 Pandemic

Full Details: Oversight.gov Report Page

Date Range

Report Type

Report Category

Submitting Agency

State (State and Local Reports)

Fraud Type

Agency Reviewed

Related Organizations

Management Challenges

Any Recommendations

Any Open Recommendations

Reports

Effects of the COVID-19 Pandemic on Business Tax Return Processing Operations

CDC Has Improved the Nursing Home Reporting Process for COVID-19 Data in NHSN, but Challenges Remain

Desk Review of State of Arizona's Use of Coronavirus Relief Fund Proceeds

Audit of the Administration of Help America Vote Act Grants Awarded to the State of Rhode Island

Audit of the Help America Vote Act Grants Awarded to the Territory of American Samoa

COVID-19—Oversight of the Emergency Food Assistance Program—Final Report

CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of the Community Development Financial Institutions Fund's Implementation of the CDFI Rapid Response Program

Comparing the SSA DDS' Workload Statistics During the COVID-19 Pandemic to Prior Years

Special Report: The Missile Defense Agency’s Access to Information Technology and Communications During the Coronavirus Disease–2019 Pandemic

Special Report: The Defense Logistics Agency’s Access to Information Technology and Communications During the Coronavirus Disease–2019 Pandemic

Glossary

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