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Illinois Auditor General

State of Illinois Department of Employment Security: Individual Nonshared Proprietary Fund Financial Statements For the Year Ended June 30, 2021

The audit of the accompanying financial statements of the State of Illinois, Department of Employment Security Unemployment Compensation Trust Fund was performed by RSM US LLP for the year ended June 30, 2021. Based on their audit, the auditors expressed a disclaimer of opinion on the Department's Unemployment Compensation Trust Fund financial statements. The auditors identified three matters involving the Department's internal controls over financial reporting that they considered to be material weaknesses. Further, the auditors identified three noncompliance matters.
Massachusetts State Auditor

Audit of the Massachusetts Cultural Council

We found that Massachusetts Cultural Council (MCC) did not verify artists’ eligibility prior to issuing grants totaling $1,456,000 from the MCC's COVID-19 pandemic relief funding. We also found that MCC’s Internal Control Plan was not updated with a COVID-19 component. Additionally, the OSA found that MCC did not ensure all employees completed the required annual cybersecurity awareness training.
Massachusetts State Auditor

Audit of the Bridgewater State University

In this performance audit, we reviewed Bridgewater State University's (BSU) use of funding from the Education Stabilization Fund (ESF) received through the CARES Act and the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA). BSU received grant funding under two components of the ESF: direct funding from the United States Department of Education (US DOE), and funding from the Massachusetts Department of Higher Education (MDHE). The purpose of our audit was to determine whether BSU administered the federal assistance it received in accordance with the criteria established...
Massachusetts State Auditor

Audit of the Bunker Hill Community College

In this performance audit, we reviewed financial activity from federal funding provided by the CARES Act, the Coronavirus Response and Relief Supplemental Appropriations Act, and the Governor’s Emergency Education Relief Fund. In addition, we reviewed BHCC’s compliance with the Office of the Comptroller of the Commonwealth’s guidance on revisions to its internal control plan to address operational changes due to the COVID-19 pandemic. We also reviewed BHCC’s compliance with the Executive Office of Technology Services and Security’s Information Security Risk Management Standard IS.010 for...
Massachusetts State Auditor

Audit of the Bunker Hill Community College

In this performance audit, we reviewed financial activity from federal funding provided by the CARES Act, the Coronavirus Response and Relief Supplemental Appropriations Act, and the Governor’s Emergency Education Relief (GEER) Fund. In addition, we reviewed Bunker Hill Community College’s (BHCC) compliance with the Office of the Comptroller of the Commonwealth’s guidance on revisions to its internal control plan to address operational changes due to the COVID-19 pandemic. The audit found BHCC did not accurately record and report the institutional portion of Higher Education Emergency Relief...
Louisiana Legislative Auditor

Financial Audit Services Management Letter: Louisiana Workforce Commission

As a part of our audit of the State of Louisiana’s Annual Comprehensive Financial Report and our work related to the Single Audit of the State of Louisiana for the fiscal year ended June 30, 2021, we performed procedures at the Louisiana Workforce Commission (LWC) to provide assurances on financial information that is significant to the state’s Annual Comprehensive 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. In addition, we determined whether management...
Florida State Auditor General

COVID-19 Data Collection and Reporting

To evaluate the State’s readiness to provide essential information needed to respond to the global pandemic, this operational audit focused on COVID-19 data collection and reporting processes at the Agency for Health Care Administration (Agency), Department of Health, and Division of Emergency Management during the period March 1, 2020, through October 9, 2020. As subsequently described, the number of entities reporting data, apparent inaccurate or incomplete data reported to the State by those entities, and the lack of effective access controls in the systems used to gather data, impacted the...
Massachusetts State Auditor

Audit of the Middlesex Community College

In this performance audit, we reviewed financial activity from federal funding provided by the CARES Act, the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA), and the American Rescue Plan (ARP) Act. Middlesex Community College (MCC) received grant funding under two components of the CARES Act’s Education Stabilization Fund: direct funding from the United States Department of Education (US DOE) and funding from the Massachusetts Department of Higher Education (MDHE). The purpose of our audit was to determine whether MCC administered the CARES Act, CRRSAA, and ARP Act...
Wisconsin Legislative Audit Bureau

State of Wisconsin FY 2020-21 Single Audit

In FY 2020-21, state agencies administered $20.8 billion in federal financial assistance, including $6.6 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 24 federal programs that accounted for 82.3 percent of the federal financial assistance administered. We found that state agencies generally complied with federal requirements, and we provided an unmodified opinion on federal compliance for 22 of the programs we reviewed. However, we qualified our opinion on...
Louisiana Legislative Auditor

Louisiana State University and Related Campuses

As a part of our audit of the Louisiana State University (LSU) and our work related to the Single Audit of the State of Louisiana for the fiscal year ended June 30, 2021, we performed procedures at the LSU and Related Campuses to provide assurances on financial information that is significant to the LSU's financial statements; evaluate the effectiveness of LSU and Related Campuses’ internal controls over financial reporting and compliance; and determine whether LSU and Related Campuses complied with applicable laws and regulations. In addition, we determined whether management has taken...