Reports

The purpose of this audit was to determine whether the Office of State Budget and Management (OSBM) accounted for, allocated, and disbursed amounts appropriated to the State of North Carolina’s Coronavirus Relief Fund in accordance with 2020 COVID-19 Recovery Act legislation (Recovery Act). 1

This audit was conducted to determine whether adequate controls have been established to ensure compliance with purchasing requirements, including the appropriate use of emergency purchase exceptions.

The Office of the State Auditor conducted an audit of Coronavirus Relief Funds that were allocated to the Department from the 2020 COVID-19 Recovery Act. Specifically, the two objectives of this audit were to determine whether the Department established and implemented procedures to ensure that: 1. Coronavirus Relief Funds were spent in accordance with the 2020 COVID-19 Recovery Act and subsequent amendments 2. Programs that received Coronavirus Relief Funds accomplished their intended purpose, such as improving student ability through reading and math interventions and providing school...

This audit was conducted to determine whether City Procurement’s monitoring controls for PCards are adequate, with a focus on COVID-19 related purchases.