Reports

In our Financial Statements and Federal Single Audit, we identified, among other things, that Island County spent $2,656,126 in CRF program funds during fiscal 2021, and passed $1,156,108 of these funds to two subrecipients who operated assistance programs. Island County also spent $2,681,211 in ERA funds during fiscal year 2021, and passed $2,638,164 of these funds to four subrecipients to provide emergency rental assistance to eligible households. Island County did not have adequate internal controls for ensuring it included all subaward information in two new subrecipient contracts for the...

The objectives of this audit were to (1) obtain an understanding of internal controls over compliance for the Provider Relief Fund, assess control risk of noncompliance, and perform tests of those controls unless those 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 Provider Relief Fund . The State of Texas complied in all material respects with the federal requirements for the Provider Relief Fund and American...

The federal CARES Act created new federal unemployment compensation (UC) programs including Pandemic Emergency Unemployment Compensation, Pandemic Unemployment Assistance, and Federal Pandemic Unemployment Compensation, increasing the weekly benefit amount, and expanding eligibility to claimants not otherwise eligible for unemployment benefits. From March 15, 2020, through June 30, 2022, the Unemployment Insurance Agency (UIA) paid $39.9 billion in UC claims from 5.8 million claims created for 3.48 claimants. This audit report is the fourth of a series of five audit reports on UIA claims...

In our Financial Statements and Federal Single Audit, we identified, among other things, that during fiscal year 2021, Kitsap County spent $8,109,337 and $4,695,965 in CRF and ERA program funds, respectively. To fulfill components of both programs’ objectives, the County passed $6,548,816 in CRF and $4,664,258 in ERA funds through to subrecipients to provide emergency rental assistance to eligible households. The subrecipients were responsible for determining which households were eligible to receive funds and then providing assistance to them. The County requested and obtained supporting...

The objective 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 Fiscal Recovery Fund in accordance with State Fiscal Recovery Fund legislation. The audit found that OSBM accounted for, allocated, and disbursed amounts appropriated to the State of North Carolina’s State Fiscal Recovery Fund in accordance with State Fiscal Recovery Fund legislation. As of June 30, 2022, OSBM allocated a total of $5.4 billion of State Fiscal Recovery Funds.

We provided unmodified audit opinions on University of Wisconsin (UW) System’s FY 2021-22 financial statements, including its aggregate discretely presented component units. We also completed a limited-scope review of how UW institutions administered supplemental federal funds from three sources. We found that UW institutions used $239,200 from the Higher Education Emergency Relief Fund for costs that were unallowable by criteria that the federal government established. In addition, we recommend UW System Administration improve its oversight of a new computer application.

We provided unmodified audit opinions on the State of Wisconsin’s FY 2021-22 financial statements. These financial statements are included in the State’s Annual Comprehensive Financial Report. We reported seven significant deficiencies in internal control over financial reporting, and we made 24 recommendations to state agencies. We also reviewed certain aspects of the federal funding the State received for the public health emergency, and we included in our report certain other matters of interest related to the State’s activities in FY 2021-22.

Our audit objective was to answer the following questions: (1) What is Kansas’ process for distributing COVID relief funding?; and (2) Have Kansas’ distributions of COVID relief funding been appropriate? The scope of our work included examining the distribution process for CARES Act and American Rescue Plan Act funding. Additionally, we evaluated a sample of CARES Act expenditures made in 42 Kansas counties.

From March 2020 through June 2021, the Unemployment Insurance Agency (UIA) workforce increased from 754 to a monthly high of 4,410 in April 2021. UIA expended $171.7 million through June 2021 for the additional staffing resources. During this period, UIA processed 5.2 million UI claims and paid over $36.5 billion in UI benefits. The objectives for this audit were to assess the sufficiency of selected UIA practices for workers onboarding and offboarding during the COVID-19 pandemic and to provide information on the administrative funding available to UIA during the COVID-19 pandemic and other...

The objectives of this audit were to (1) obtain an understanding of internal controls over compliance for the Provider Relief Fund, 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 Provider Relief Fund. The State of Texas complied in all material respects with the federal requirements for the Provider Relief Fund in fiscal year 2021.