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Louisiana Legislative Auditor

Improper Payments in the Unemployment Insurance Program: Overpayments and Rule Violations

This report provides the results of our evaluation of the Louisiana Workforce Commission’s (LWC) Unemployment Insurance program (State UI) and federally funded COVID-19 pandemic-related unemployment assistance programs (Federal UI). The purpose of this report was to identify potential overpayments or improper unemployment benefit payments LWC made to claimants. Overall, we found that LWC made approximately $2.9 million in payments that potentially violated unemployment benefit program rules outlined in federal and/or state law, including payments to claimants enrolled in multiple programs at...
California State Auditor

California Department of Education:It Needs to Provide Better Oversight to Ensure That Local Educational Agencies Promptly and Effectively Use Federal COVID‑19 Funds

We conducted a state high‑risk audit of the California Department of Education’s (Education) management of the federal funding it received to help local educational agencies (LEAs) respond to the COVID‑19 pandemic. The following report details our conclusion that Education must improve its oversight of these funds from the Elementary and Secondary School Emergency Relief Fund and the Governor’s Emergency Education Relief Fund to ensure that LEAs spend the funding before the associated deadlines and comply with relevant requirements.
California State Auditor

California Department of Education: It Needs to Provide Better Oversight to Ensure That Local Educational Agencies Promptly and Effectively Use Federal COVID‑19 Funds

We conducted a state high‑risk audit of the California Department of Education’s management of the federal funding it received to help local educational agencies respond to the COVID‑19 pandemic. The following report details our conclusion that California Department of Education must improve its oversight of these funds from the Elementary and Secondary School Emergency Relief Fund and the Governor’s Emergency Education Relief Fund to ensure that local educational agencies spend the funding before the associated deadlines and comply with relevant requirements.
California State Auditor

California Department of Housing and Community Development: It Failed to Expedite Access to Federal Funding to Address the Impact of the COVID‑19 Pandemic on California’s Homeless Population

The California Department of Housing and Community Development administers the Emergency Solutions Grant (ESG) program, which received $316 million in federal funding to prevent, prepare for, and respond to the COVID-19 pandemic (ESG-CV) for individuals who are at risk of or experiencing homelessness. Th e following report details our conclusion that the department failed to expedite access to federal funding to address the impact of the COVID-19 pandemic on the homeless population.
California State Auditor

Despite the COVID‑19 Public Health Emergency, the Department Can Do More to Address Chronic Medi‑Cal Eligibility Problems

As authorized by state law, our office conducted a state high risk audit of the Department of Health Care Services’ (Health Care Services) management of federal funds related to the COVID-19 public health emergency that began in 2020. Health Care Services administers the Medi-Cal program, which received a significant increase in federal support to respond to the emergency. The following report details our conclusion that Health Care Services is not doing enough—notwithstanding the emergency—to resolve eligibility questions about Medi-Cal beneficiaries and avoid federal financial penalties...
Louisiana Legislative Auditor

Department of Public Health Safety and Corrections - Corrections Services: Financial Audit Services Management Letter

As a part of our work related to the Single Audit of the State of Louisiana (Single Audit) for the fiscal year ended June 30, 2020, we performed procedures at the Louisiana State Penitentiary (LSP), Elayn Hunt Correctional Center (EHCC), and Adult Probation and Parole (P&P) facilities within the Department of Public Safety and Corrections – Corrections Services (Department) to evaluate the effectiveness of the Department’s internal control over compliance and determine whether the Department complied with applicable laws and regulations.
Louisiana Legislative Auditor

Response to the COVID-19 Pandemic in Correctional Facilities

The purpose of this audit was to provide information on the Department of Public Safety and Corrections’ (DOC) response to the COVID-19 pandemic in the correctional facilities it oversees. Overall, DOC faced multiple issues and challenges in addressing the COVID-19 pandemic. DOC protocols complied with CDC guidance in the areas of testing, medical isolation, screening, visitation, personal protective equipment, social distancing, and transfers. However, it did not have processes to verify that correctional facilities implemented these protocols.
Louisiana Legislative Auditor

Improper Payments in the Unemployment Insurance Program: Deceased Recipients

The purpose of this audit was to identify potentially improper payments the Louisiana Workforce Commission (LWC) made to deceased individuals. We found that, of the approximately $8.57 billion in State and Federal Unemployment Insurance (UI) benefit payments made by LWC, approximately $1.08 million (0.013%) was paid to 374 individuals after they died. Of that amount, $629,091 in payments could not have been prevented, $337,007 of the payments should have been prevented by LWC’s current controls, and $123,194 could have been prevented if LWC conducted a weekly match with the Louisiana...
California, Sacramento City Auditor

Assessments of Revenues and Expenses Associated with the City’s COVID-19 Response – Report No. 3

The objective of these assessments is to help the City prepare for State and Federal audits of the City’s use of emergency funding. This includes pro-active and real-time assistance in complying with regulatory requirements, securing reimbursements, tracking disaster recovery costs, and evaluating whether funds are being used efficiently and effectively.
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.