Reports

Desk Review of State of Arizona's Use of Coronavirus Relief Fund Proceeds

Other | 12/12/2024

1-1 - Open

Castro recommends Office of Inspector General (OIG) follow-up with Arizona's management to confirm if the $135,747,413 noted as unsupported expenditures within the Transfers greater than equal to $50,000 and Aggregate Payments to Individuals payment types can be supported. If support is not provided, Treasury OIG should recoup the funds or request Arizona's management to provide support for replacement expenses, not previous charges, that were eligible during the CRF period to performance. In addition, Castro recommended that Treasury OIG request the Arizona management provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $74,044 of ineligible cost charged to the Grants greater than or equal to $50,000 and Aggregate Payments to Individuals payment types. If support is not provided, Treasury OIG should recoup the funds. Further, based on Arizona managements responsiveness to Treasury OIG's request and management's ability to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to CRF with valid expenditures, Castro recommends Treasury OUIG determine the feasibility od conducting and audit for the Grants greater than or equal to $50,000, and Aggregate Payments to Individuals payment types.

2-1 - Open

Treasury's Office of Capital Access ensure that management decision letters are issued on the findings identified by the auditor in the fiscal years 2020 and 2021 Single Audit reports.

2-2 - Open

Treasury's Office of Capital Access should follow up with Arizona to obtain a copy of its fiscal year 2023 Single Audit Act report.

3-1 - Open

Treasury OIG request that Arizona's management completes a reconciliation of its Transfers greater than or equal to $50,000. Additionally, Castro recommends Treasury OIG determine the feasibility of performing additional testing over Transfers greater than or equal to $50,000.

3-2 - Open

Treasury OIG request Arizona's management perform and assessment over whether there were any additional indirect costs, above those identified by Castro, claimed withing its Grants greater than or equal to $50,000 CRF submission, and identify those for removal and repayment to Treasury, as applicable.

4-1 - Open

Treasury OIG request that Arizona's management performs and assessment of whether it had any additional annual leave payouts that were earned prior to the covered period and claimed as CRF expenses, above those identified by Castro, and identify those for reversal and repayment to Treasury.

Desk Review of the City of Fresno, California’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 12/12/2024

Desk Review of Dallas County, Texas’ Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 12/12/2024

Desk Review of the State of Mississippi’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 12/12/2024

COVID-19: Data Sharing Project Finds Billions Paid to Same Likely Fraudsters under Both the Unemployment Insurance and Economic Injury Disaster Loan Programs

Full Details: Oversight.gov Report Page

Audit | 12/05/2024

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

Full Details: Oversight.gov Report Page

Other | 12/04/2024

Desk Review of the Government of Guam’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 12/02/2024

1-1 - Open

Castro recommends Treasury OIG follow-up with Guam's management to confirm the transactions noted as unsupported expenditures within the Direct Payments greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals can be supported. If support is not provided, Treasury OIG should recoup the funds or request that Guam management provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on the Government of Guam's responsiveness to Treasury OIG's requests and its ability to provide to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to the CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Direct Payments greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types.

2-1 - Open

Treasury OIG follow-up with Guam's management to 1) determine the feasibility of performing additional testing to verify if unsupported disaster relief payment errors identified were isolated errors or if it represents a systemic issue across other disaster relief payments claimed by Guam; and 2) determine the feasibility of performing additional testing on unsupported expenditures paid to hotels for quarantining to determine eligibility and reasonableness.

3-1 - Open

We recommend Treasury's Office of Capital Access should follow-up with Guam to obtain a copy of its fiscal year 2022 Single Audit report.

3-2 - Open

Treasury's Office of Capital Access to ensure that management decision letters are issued on the findings identified in the Single Audit Reports

COVID-19: ETA Could Have Done More to Ensure States Had Sufficient Staffing to Deliver Timely Pandemic Unemployment Benefits

Full Details: Oversight.gov Report Page

Audit | 11/22/2024

Tennessee 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. Our audit sought to determine whether the Tennessee Department of Education (Tennessee) designed and implemented (1) application processes that adequately assessed nonpublic schools’ eligibility for EANS...

Full Details: Oversight.gov Report Page

Audit | 11/19/2024

2.1 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to review its policies and procedures for drawing down Department grant funds to pay for corresponding grant expenditures and determine whether any updates are necessary to ensure funds drawn down from one grant (for example, CRRSA EANS) are not being used to pay for expenditures under another grant (for example, ARP EANS).

2.2 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to ensure that Tennessee officials responsible for making, reviewing, and approving G5 drawdowns receive sufficient training on Federal rules and regulations and State policies and procedures related to drawing down funds from G5 and documenting the process correctly.

2.3 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to ensure full implementation of procedures that will identify, locate, and track assets purchased with EANS funds at nonpublic schools and verify that those assets were still being used for purposes related to COVID-19 or for allowable purposes under another Federal education program in which the nonpublic school participates. If assets purchased with EANS funds are no longer being used for purposes related to COVID-19 or for allowable purposes under another Federal education program in which the nonpublic school participates, retrieve them for use in other allowable activities or dispose of them in accordance with State laws and procedures. If assets purchased with EANS funds cannot be identified and located, determine any liabilities owed to the Department and return funds if required.

2.4 - Open

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to retroactively obtain prior written approval from the Department for the three equipment expenditures or return the approximately $123,000 expended for those equipment purchases and perform a review of the remaining equipment expenditures to determine whether there are additional purchases that require prior written approval. Tennessee should also incorporate into its grants management policies and procedures a step to determine for any Department grants whether it is required to obtain prior approval from the Department for certain expenditures, or whether Tennessee can provide prior approval for subrecipients.

FY 2024 Independent Auditors' Report on DOL's Consolidated Financial Statements

Full Details: Oversight.gov Report Page

Audit | 11/14/2024

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Reports

Desk Review of State of Arizona's Use of Coronavirus Relief Fund Proceeds

Desk Review of the City of Fresno, California’s Use of Coronavirus Relief Fund Proceeds

Desk Review of Dallas County, Texas’ Use of Coronavirus Relief Fund Proceeds

Desk Review of the State of Mississippi’s Use of Coronavirus Relief Fund Proceeds

COVID-19: Data Sharing Project Finds Billions Paid to Same Likely Fraudsters under Both the Unemployment Insurance and Economic Injury Disaster Loan Programs

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

Desk Review of the Government of Guam’s Use of Coronavirus Relief Fund Proceeds

COVID-19: ETA Could Have Done More to Ensure States Had Sufficient Staffing to Deliver Timely Pandemic Unemployment Benefits

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

FY 2024 Independent Auditors' Report on DOL's Consolidated Financial Statements

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