Skip to main content
Skip to list of reports Filters

Date Range


Search reports, investigative results, and agency plansShowing 21 - 30 of 314 results
Louisiana Legislative Auditor

Louisiana Department of Education Financial Audit Services Management Letter

We performed procedures at the Department of Education (DOE) to provide assurances on financial information that is significant to the state’s Annual Comprehensive Financial Report; evaluate the effectiveness of DOE’s internal controls over financial reporting and compliance; and determine whether DOE complied with applicable laws and regulations. In addition, we determined whether management has taken actions to correct the findings reported in the prior year. For the second consecutive audit, DOE did not comply with Federal Funding Accountability and Transparency Act reporting requirements.
Minnesota Office of the Legislative Auditor

COVID-19-Related Emergency Purchases Performance Audit

We conducted this audit to determine whether state entities complied with significant finance-related legal requirements regarding emergency purchasing. We audited emergency purchases entered into by state entities in response to the COVID-19 pandemic from January 1, 2020, through April 30, 2021, and the expenditures applied against those purchases through December 31, 2021. State entities generally complied with the significant finance-related legal requirements we tested. However, we identified some specific instances of noncompliance related to obtaining and using emergency purchasing...
Maryland State Legislative Audits

Audit Report: Department of General Services Office of State Procurement

As part of our fiscal compliance audit of the Department of General Services – Office of State Procurement (OSP) for the period beginning October 16, 2018 and ending October 31, 2021, we found that OSP did not always conduct emergency procurements in compliance with State procurement regulations during the COVID-19 pandemic. Our test of four emergency procurements for commodities and information technology services valued at $54.9 million awarded between March 2020 and May 2021 disclosed that OSP could not provide documentation of the basis for the purchases (such as justification for the use...
Wisconsin Legislative Audit Bureau

Administration of Certain Supplement Federal Funds: Department of Health Services

From March 2020 through June 2022, the Department of Health Services (DHS) awarded $159.6 million in program grants to 1,431 long-term health care and emergency medical services providers. We question $518,700 that DHS paid to 10 grant applicants that did not submit sufficient documentation to support their grant applications or the grant amounts they requested. We provide recommendations to DHS to improve how it administers its grant programs and its Ventilator Stewardship program. We also recommend DHS improve how its Office of Inspector General ensures program integrity.
Louisiana Legislative Auditor

Supplemental Nutrition Assistance Program: COVID-19 Impact

This informational brief describes changes to the Department of Children and Family Services’ (DCFS) Supplemental Nutrition Assistance Program, including how COVID-19 impacted participation, benefit amounts, and program administration. This brief is intended to provide timely information related to an area of interest to the legislature or based on a legislative request. Among other findings, this brief highlights that the number of SNAP recipients increased 27.5%, from 769,768 prior to the COVID-19 pandemic in February 2020 to a high of 981,751 in January 2021. According to DCFS, the increase...
North Carolina Office of the State Auditor

North Carolina Office of State Budget and Management: Statewide Federal Compliance Audit Procedures for the Year Ended June 30, 2022

The North Carolina Pandemic Recovery Office, a division of the Office of State Budget and Management, did not adequately monitor $159.9 million in federal funds used for expenditures incurred due to the COVID-19 pandemic. Auditors reviewed the monitoring procedures over subrecipients of state agencies that expended coronavirus relief funds. The office's monitoring procedures required monthly reviews of these subrecipients’ expenditure reports. However, auditors found no evidence of this review. Inadequate monitoring increases the risk that federal funds may not be used in accordance with the...
Wisconsin Legislative Audit Bureau

State of Wisconsin FY 2021-22 Single Audit

In FY 2021-22, state agencies administered $20.2 billion in federal financial assistance, including $5.9 billion that was expended related to the public health emergency and that was separately identified in the State’s Schedule of Expenditures of Federal Awards. Our audit focused on 22 federal programs that accounted for 58.9 percent of the federal financial assistance administered. We provided an unmodified opinion on federal compliance for 21 of the programs we reviewed. However, we again qualified our opinion on compliance for certain requirements related to the Emergency Rental Assistance...
Texas, Austin Office of the City Auditor

Investigative Report: Nonprofit Vendor Defrauded Austin Public Health

Between December 2020 and September 2021, Central Texas Allied Health Institute (CTAHI), a nonprofit City of Austin contractor, committed fraud by misrepresenting over $1.1 million in financial transactions across three contracts with Austin Public Health. In total, CTAHI was improperly paid roughly $417,000 because of its fraudulent contract claims. In addition, CTAHI appears to have overstated its total vaccination numbers and fabricated patient information under its contract to provide COVID-19 vaccines.
Washington Office of the State Auditor

Financial Statements and Federal Single Audit Report for the period January 1, 2021 through December 31, 2021: Douglas County

In our Financial Statements and Federal Single Audit, we identified, among other things, that Douglas County did not have adequate internal controls to ensure it used Coronavirus State and Local Fiscal Recovery Funds program funds for allowable purposes and for costs incurred within the period of performance. Douglas County charged $276,530 in unallowable costs to the SLFRF program for road project costs that were incurred outside of the period of performance. As a result, we are questioning these costs.
Washington Office of the State Auditor

Financial Statements and Federal Single Audit Report for the period January 1, 2021 through December 31, 2021: Island County

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...