Reports

The audit of the accompanying financial statements of the Unemployment Compensation Trust Fund of the State of Illinois, Department of Employment Security Department was performed by RSM US LLP as of and for the year ended June 30, 2022. Based on their audit, the auditors expressed a qualified opinion on the Department's Statement of Net Position and a disclaimer of opinion on the Department's Statements of Revenues, Expenses, and Changes in Net Position and Cash Flows. Among their other findings was material weakness and noncompliance regarding the failure to maintain accurate and complete...

We inspected the U.S. Small Business Administration’s (SBA) administrative process used to review potentially fraudulent Restaurant Revitalization Fund (RRF) applications and recover funds.Program officials designed the RRF application validation and approval processes using the Government Accountability Office’s A Framework for Managing Fraud Risks in Federal Programs. However, 3,790 applications submitted through a point-of-sale partner were processed without verifying gross sales, a key control designed to prevent ineligible entities from receiving awards.As a result, SBA’s RRF application...

The purpose of this audit was to compare D.C. nursing homes to surrounding jurisdictions and national rates to summarize how D.C. nursing homes responded to the COVID-19 pandemic. When compared to the national average, D.C. nursing homes experienced lower resident case and death rates in the late summer and early fall of 2020 relative to the national average during that same time. D.C. also experienced lower staff case rates than the national average prior to the Alpha wave and similar staff case rates after the Alpha wave.

In the State of Oklahoma Single Audit Report for the fiscal year ended June 30, 2021, the Oklahoma State Auditor concluded that Oklahoma has systemic issues regarding management and oversight of federal funds provided to the state. These issues resulted in, among other things, the Oklahoma State Auditor questioning $12.2 million in Coronavirus Aid, Relief, and Economic Security Act spending, $1.6 million in Emergency Rental Assistance spending, and $8.3 million in Governor's Emergency Education Relief Fund spending.

As part of our financial statements audit of the Unemployment Reserve Fund, which accounts for Wisconsin’s Unemployment Insurance program paid to eligible individuals, we provided an unmodified opinion on the Fund’s financial statements and related notes as of and for the years ended June 30, 2022, and June 30, 2021. We found the assets of the Reserve Fund exceeded liabilities at the close of fiscal year (FY) 2021-22 by almost $1.4 billion. Except for $19.2 million in certain federal allocations, the Fund’s net position, if positive, can be used only to pay unemployment benefits to eligible...

Objective: To determine how the COVID-19 pandemic affected the disability determination services’ (DDS) processing of disability claims.