Reports

Department of the Treasury OIG

Desk Review of Emergency Rental Assistance Payments Made by the City of Houston, TX and Harris County, TX

Other | 9/26/2024

1-1 - Open

Office of Capital Access management should require Houston's and Harris County's management to take appropriate and timely corrective actions to (a) determine if payments related to the total population of 1,797'ERA1 household address groupings with potential duplicative assistance totaling approximately $20'million as of December 31, 2021, from which TOIG identified $98,242 in questioned costs from a sample, were made to eligible beneficiaries in the correct amounts, (b)'identify whether additional ERA1 ineligible and duplicate payments occurred after December 31, 2021 and, if applicable, provide the amount of such payments, and (c)'identify whether ineligible and duplicate payments were made during the entire ERA2 award period of performance and, if applicable, provide the amount of such payments. OCA should require corrected ERA1 and ERA2 reports from Houston and Harris County based on the results of the review. For any ERA1 payments determined to be ineligible or duplicative, OCA should ensure that the grantees return funds to Treasury. For any ERA2 payments determined to be ineligible or duplicative, OCA should ensure that the grantees return funds to Treasury or reimburse the grantees' ERA2 programs with non-Federal funds, as appropriate.

1-2 - Open

Office of Capital Access management should develop, document, and communicate to TOIG OCA's processes to monitor grantees for overpayments and duplicate payments, track grantees' recharacterizations, and ensure data quality for household addresses provided by grantees.

1-3 - Open

Office of Capital Access management should provide technical advice and counsel to all grantees and TOIG about the use of funds in circumstances where a landlord and a tenant are related. While OCA concurred with our recommendations and its planned corrective actions meet the intent of our recommendations, management did not provide an implementation date for its planned corrective action for our third recommendation regarding familial tenant/landlord relationships.

Department of Education OIG

Southeast Polk Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds (Iowa)

We performed this review to determine whether the Southeast Polk Community School District t expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all 20 expenditures (5 personnel and 15 non-personnel) that we reviewed were allowable. Allowable activities generally include those authorized by the Elementary and Secondary Education Act, Individuals with Disabilities Education Act, Adult Education and Family Literacy Act, Carl D. Perkins Career and Technical Education Act of 2006, and...

Full Details: Oversight.gov Report Page

Other | 9/24/2024

Department of Education OIG

Des Moines Independent Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds

We performed this review to determine whether the Des Moines Independent Community School District expended ESSER grant funds for allowable purposes in accordance with applicable requirements. We determined that of the 20 expenditures that we reviewed, 17 were allowable and in accordance with applicable requirements. Two expenditures totaling $164,580 were unallowable because they were for advertising and public relations costs prohibited under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 Code of Federal Regulations part 200), and a...

Full Details: Oversight.gov Report Page

Other | 9/23/2024

1 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to return to the U.S. Department of Education the $164,580 that Des Moines improperly charged tothe ARP ESSER grant for LEA advertising and public relations or reallocate the funds to other allowable costs. Identifyany additional improper charges to ESSER grants for LEA advertising and public relations, including those made duringperiods not covered by our review, and if applicable, return the funds to the U.S. Department of Education or reallocatethem to other allowable costs.

2 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to provide documentation to support payment of the unsupported portion of the HVAC upgradesexpenditure, return to the U.S. Department of Education the $33,326 in ARP ESSER grant funds, or reallocate the fundsto other allowable costs.

3 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to calculate the interest earned (actual or imputed) on any ESSER grant funds that were retained(withheld) and not immediately paid to vendors, and if applicable, ensure that the correct amount of interest is returned tothe Federal government in accordance with 2 C.F.R. section 200.305(b)(9).

4 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to ensure that LEA officials responsible for making or reviewing and approving purchases receivesufficient training on Federal rules and regulations related to grant administration and management, particularly thoseaddressing allowability, documentation requirements, and cash management.

Department of Education OIG

Florida Department of Education’s Administration and Oversight of Emergency Assistance to Nonpublic Schools Grant Funds

Congress provided $5.5 billion for the Emergency Assistance to Nonpublic Schools (EANS) program. The purpose of the EANS programs, authorized under the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) and American Rescue Plan (ARP), is to provide services or assistance to eligible nonpublic schools to address educational disruptions caused by the COVID-19 emergency. We conducted an audit to determine whether the Florida Department of Education (FDOE) designed and implemented (1) application processes that adequately assessed nonpublic schools’ eligibility for EANS-funded...

Full Details: Oversight.gov Report Page

Other | 9/23/2024

2.1 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require FDOE, inconsultation with the Governor of Florida, to— Obtain a revised ARP EANS application from the 73 nonpublic schools thatused proportionality data (in whole or in part) to estimate its low-income student count and ensure that the schoolsinclude a revised low-income student count that is based on a proper data source. FDOE should use the revised countsto reassess the eligibility of the 73 schools and any EANS funds used to provide services to ineligible nonpublic schoolsmust be reverted to Florida’s Governor to be used for allowable purposes under the Governor’s Emergency EducationRelief Fund as authorized by the CRRSA Act or returned to the Department. Alternatively, FDOE could de-obligate EANSfunds used to provide services or assistance to ineligible nonpublic schools and identify another allowable source of fundsfor such services or assistance.

3.1 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require FDOE, inconsultation with the Governor of Florida, to— Formally document its expenditure review and approval procedures to guideFDOE personnel through the expenditure review and approval processes. The procedures should be designed to ensurecompliance with applicable requirements, including those pertaining to EANS in both CRRSA and ARP EANS as well asthe regulations at 2 C.F.R. Part 200 (Uniform Guidance).

3.2 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require FDOE, inconsultation with the Governor of Florida, to— Retroactively obtain prior written approval from the Department for the 5equipment expenditures or return the $187,660 expended for those equipment purchases and perform a review of theremaining equipment expenditures to determine whether there are additional purchases that require prior written approval.FDOE should also incorporate into its grants management policies and procedures a step to determine whether it isrequired to obtain prior approval from the Department for certain expenditures related to any Department grants, orwhether it can provide prior approval for subrecipients.

3.3 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require FDOE, inconsultation with the Governor of Florida, to— Develop a process to track and periodically check on the use ofEANS-funded supply purchases with a unit cost under $5,000 to ensure that all supplies are accounted for and used forallowable purposes.

Department of the Treasury OIG

Desk Review of Bergen County, New Jersey’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 9/20/2024

Department of the Treasury OIG

Emergency Rental Assistance (ERA1) Program Notice of Recoupment – Thurston County, Washington

Full Details: Oversight.gov Report Page

Department of the Treasury OIG

Desk Review of Bucks County, Pennsylvania’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/01/2024

1-1 - Open

Treasury OIG should confirm the transactions noted as unsupported or ineligible expenditures within Contracts greater than or equal to $50,000, Aggregate Reporting less that $50,000, and Aggregate Payments to Individuals are recouped or reallocated to other eligible uses by Bucks County in conformity with Treasury's Guidance. Based on Bucks County's responsiveness to Treasury's OIG's requests and its ability to provide sufficient documentation, we recommend Treasury OIG determine the feasibility of conducting an audit for Contract greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to individuals. Castro also identified other matters throughout the course of our desk review, which warrant recommendations to Treasury OIG for additional action. Treasury OIG should: Request Bucks County perform an assessment over whether there were any additional indirect costs claimed within its Contracts greater than or equal to $50,000 CRF submission, and identify those for removal and repayment to Treasury, as applicable. Castro noted that Bucks County awarded approximately 1,581 businesses a total of $25,668,250 in granted funds within the BBTW grant program, including our reported Aggregate Reporting less than $50,000 questioned costs of $5,000. Since Castro identified unsupported questioned costs within the BBTW grant we tested, Castro recommends Treasury OIG determine the feasibility of performing additional follow-up with Bucks County to determine if there were other instances of unsupported balances within this grant program. Determine the feasibility of following up on the remaining balance of $72,353 within Aggregate Payments to Individuals for the Recorder of Deeds and Prothonotary Departments, and determine if it is necessary to question that balance as ineligible as well. Request Bucks County perform an assessment over claimed non- substantially dedicated payroll costs to determine if there were any additional departments with employees who were not working on COVID-19 related tasks and identify any potential ineligible costs.

Department of Labor OIG

Alert Memorandum: ETA Needs to Incorporate Data Analytics Capability to Improve Oversight of the Unemployment Insurance Program

Full Details: Oversight.gov Report Page

Other | 9/25/2023

Department of the Treasury OIG

Desk Review of the Commonwealth of Virginia’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/09/2023

Department of the Treasury OIG

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Full Details: Oversight.gov Report Page

Other | 8/08/2023

1-1 - Open

Treasury OIG should follow-up on Navajo Nation management's corrective action related to $141,187 in questioned costs reported in Single Audit finding number 2020-009.

1-2 - Open

Treasury OIG should follow-up to obtain the status of the Navajo Nation's 2021 Single Audit.

2-1 - Open

3-1 - Open

4-1 - Open

5-1 - Open

Treasury OIG should follow-up with Navajo Nation management to obtain missing documentation to support expenditures and that Navajo Nation has made necessary reporting corrections; and determine the feasibility of performing a focused audit for Aggregate Payments to individuals with a specific focus on Navajo Nation's non-payroll COVID-19 hardship claims and payroll expenditures for employees substantially dedicated to COVID-19 recovery efforts.

6-1 - Open

Treasury OIG should confirm that Navajo Nation management has reversed $(Amount Redacted) in duplicate hardship check payments that were fraudulently cashed by tribal citizens and recorded by management within the Aggregate Payments to Individuals payment type in the Cycle 3 GrantSolutions submission.

7-1 - Open

Treasury OIG should ensure Navajo Nation management re-issued $(Amount Redacted) in stale-dated checks before the end of December 31, 2022 and ensure that checks were cashed by the beneficiaries, or funds are returned to Treasury.

9-1 - Open

Treasury OIG should ensure Navajo Nation management has reversed the $(Amount Redacted) in sub-recipient incurred costs that they determined to be ineligible as a result of their internal investigation.

Date Range

Report Category

Submitting Agency

Agency Reviewed

Any Open Recommendations

Reports

Desk Review of Emergency Rental Assistance Payments Made by the City of Houston, TX and Harris County, TX

Southeast Polk Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds (Iowa)

Des Moines Independent Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds

Florida Department of Education’s Administration and Oversight of Emergency Assistance to Nonpublic Schools Grant Funds

Desk Review of Bergen County, New Jersey’s Use of Coronavirus Relief Fund Proceeds

Emergency Rental Assistance (ERA1) Program Notice of Recoupment – Thurston County, Washington

Desk Review of Bucks County, Pennsylvania’s Use of Coronavirus Relief Fund Proceeds

Alert Memorandum: ETA Needs to Incorporate Data Analytics Capability to Improve Oversight of the Unemployment Insurance Program

Desk Review of the Commonwealth of Virginia’s Use of Coronavirus Relief Fund Proceeds

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

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