Review
Limited Scope Review of the State's Oversight of Moneys Received Through the Coronavirus Relief Fund
This review is to inform the Senate Special Committee on COVID-19 of possible areas of concern related to the State's tracking of CRF moneys and compliance with certain federal requirements, the most significant of which is that the State is relying almost exclusively on each state department and county to ensure that their use complies with federal requirements
"A Virus Like Any Other Virus:" Limited Scope Review of State Building Management in Response to COVID-19 by the Central Services Division of the Department of Accounting and General Services
This limited scope review looks at the measures Department of Accounting and General Services has implemented in response to the COVID-19 pandemic.
Review of Expenditures Under the Coronavirus Aid, Relief, and Economic Security (CARES Act) Program
The objective of our review was to determine whether the County’s reported use of CARES Act funding was in accordance with United States Department of the Treasury (Treasury)
requirements and supported by sufficient and allowable expenditures. We conclude the County’s reported use of CARES Act funding was in accordance with Treasury
requirements and supported by sufficient and allowable expenditures.
Review of Broward County’s Expenditure of CARES Act Funds
The OIG’s review found that the county spent its $340,744,702.30 of CRF proceeds on Broward Sheriff’s Office public safety payroll expenditures in accordance with the law and guidance from Treasury. Although we found that the county was in compliance, we did identify an inadvertent misspending of$72,632.42 that the county subsequently corrected. Additionally, we discovered that CRF proceeds may have been used for personnel benefits that Department of Treasury may not consider eligible.
Preliminary Review of the Allocation Process and Monitoring of COVID-19 Related Housing Grants
We reviewed the allocation process and monitoring of emergency COVID-related service grants the City has made using funding from the U.S. Department of Housing and Urban Development (HUD) and the State of California. This preliminary review, the third in a series on emergency expenses,1 aims to support cost recovery oversight, including compliance with federal and state record-keeping, procurement, and audit requirements, as outlined in the Recovery Annex of the City’s Emergency Operations Plan.