Skip to main content

Reports

Search reports, investigative results, and agency plansShowing 1 - 10 of 10 results
Kentucky Office of the Auditor of Public Accounts

Report of the Statewide Single Audit of the Commonwealth of Kentucky (Volume I) For the Year Ended June 30, 2021

We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the Commonwealth of Kentucky as of and for the fiscal year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the Commonwealth of Kentucky’s basic financial statements. Nine findings relate to issues identified by auditors with Kentucky’s Office of Unemployment Insurance and the Unemployment Insurance system.
Ohio Office of Auditor of State

Ohio Department of Job and Family Services: Auditors Report on Unemployment Insurance Fraud

The COVID-19 Pandemic presented the Department with many challenges and obstacles including a sharp increase in the volume of unemployment claims as well as the expansion of regular unemployment benefits by the federal government. The Department did not have the man-power or technology resources to adequately deal with this drastic increase in claim activity and the addition of new federal unemployment funding. The Department’s legacy unemployment System, Ohio Job Insurance (OJI), has been in place since 2004. Due to its age and functionality, it was unable to handle the increased volume of...
Ohio Office of Auditor of State

Ohio Department of Job and Family Services: Unemployment Compensation Performance Audit

As a result of the COVID-19 pandemic, Ohio’s unemployment system was flooded with new claims. Our audit found that the unemployment compensation system was not prepared for the surge in unemployment applications resulting from the pandemic. While limited human resources played a role, antiquated systems and lack of business intelligence made problems worse.
Kentucky Office of the Auditor of Public Accounts

Data Bulletin: An Examination of Coronavirus Relief Funds Allocated to Kentucky

The purpose of this report is to inform and update the public about the status and use of Kentucky’s Coronavirus Relief Funds (CRF) provided to state and local governments in Kentucky. The information provided is from agencies or officials other than the APA, unless indicated otherwise. Therefore, the data being made available has not been audited by the APA. This report is intended to generate further discussion and public interest as to Kentucky’s use of CRF money.
Kentucky Office of the Auditor of Public Accounts

Report of the Statewide Single Audit of the Commonwealth of Kentucky (Volume II) For the Year Ended June 30, 2020

The Single Audit Act of 1984, subsequent amendments, and corresponding regulations, require an annual audit of the financial statements and compliance with requirements applicable to major federal programs. Volume II contains elements required under the Uniform Guidance, including the Report on Compliance for Each Major Federal Program and Report on Internal Control over Compliance in Accordance with the Uniform Guidance, and the Schedule of Findings and Questioned Costs.
Minnesota Office of the Legislative Auditor

Department of Human Services: Behavioral Health and Grants Management Internal Controls and Grants Management

This report presents the results of our internal controls and compliance audit of the Department of Human Services Behavioral Health Division for the period July 2017 through March 2020. The objectives of this audit were to determine if the Department of Human Services had adequate internal controls and complied with certain legal requirements and state policies and procedures related to oversight of grant agreements and payments to grantees.
Ohio Office of Auditor of State

Qualified Opinion Included in State of Ohio Audit

Auditor Faber’s Office issued a qualified opinion on the Unemployment Compensation Fund, and Business-Type Activities opinion units in the State of Ohio’s financial statements due to internal control weaknesses related to recipient eligibility and claims processing of unemployment benefits. A qualified opinion indicates the auditors could not be assured the financials for these opinion units are fairly presented, in all material respects, based on the issues identified. This is a significant qualification.
Ohio Office of Auditor of State

Ohio Department of Health COVID-19 Data - Performance Audit

This audit is part of a multi-state project to examine data related to COVID-19. This effort was a collaboration among State Auditor offices from Delaware, Florida, Mississippi, Pennsylvania, and Ohio and was developed with assistance from the National State Auditors Association.
Kentucky Office of the Auditor of Public Accounts

Report of the Statewide Single Audit of the Commonwealth of Kentucky (Volume I) For the Year Ended June 30, 2020

The Single Audit Act of 1984, subsequent amendments, and corresponding regulations, require an annual audit of the financial statements and compliance with requirements applicable to major federal programs. Volume I contains financial reporting information based on our audit of the Comprehensive Annual Financial Report. It includes the APA’s opinion on the Schedule of Expenditures of Federal Awards (SEFA) in relation to the financial statements, the Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in...
West Virginia Legislative Auditor's Office

Special Report: Workforce West Virginia Unemployment Claims Data

The objective of this report was to provide information on the unprecedented number of unemployment claims filed in response to the COVID-19 pandemic, the amount paid in fraudulent claims, and the causes for many fraudulent claims being paid. We found that WorkForce West Virginia Paid Nearly $83 Million in Fraudulent Unemployment Claims During the COVID-19 Pandemic.