Reports
Search reports, investigative results, and agency plansShowing 1 - 10 of 18 results
Small Business Administration OIG
Improvements Needed in SBA’s Shuttered Venue Operators Grant Post-Award Review Process
The Office of Inspector General (OIG) is issuing this management advisory to bring attention to concerns regarding the U.S. Small Business Administration’s (SBA) post-award review process to monitor Shuttered Venue Operators Grant (SVOG) award recipients’ eligibility, award calculation, and use of funds. The Shuttered Venue Operators Grant (SVOG) program was established on December 27, 2020, as part of the Economic Aid to Hard-Hit Small Businesses, Nonprofits and Venues Act (Economic Aid Act). The program was amended by the American Rescue Plan Act on March 11, 2021, which increased program...
Small Business Administration OIG
SBA’s Restaurant Revitalization Fund Program Award Practices
This SBA OIG pandemic oversight report reviewed the U.S. Small Business Administration’s Restaurant Revitalization Fund application review and approval process. The objective of this review was to determine whether the controls SBA implemented to award RRF program funds in accordance with the Act and other applicable guidance were effective. SBA developed an implementation plan including a risk framework that was intended to reduce the risk of making improper payments and awarding Restaurant Revitalization Funds (RRF) to ineligible recipients. However, the plan did not include all program...
Wisconsin Legislative Audit Bureau
State of Wisconsin FY 2022-2023 Single Audit
In FY 2022-23, Wisconsin state agencies administered $19.8 billion in federal financial assistance, including $3.8 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. This audit focused on 22 federal programs that accounted for 61.2 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 16 of the programs we reviewed. However, we qualified our...
Wisconsin Legislative Audit Bureau
University of Wisconsin System FY 2022-23
We provided unmodified opinions on the University of Wisconsin (UW) System’s financial statements as of and for the years ended June 30, 2023, and June 30, 2022. These financial statements account for the financial position and activity of UW System. We conducted this financial audit by auditing UW System’s financial statements in accordance with applicable government auditing standards, issuing our auditor’s opinions, reviewing internal controls, and issuing our auditor’s report on internal control and compliance. We also reviewed UW System program revenue balances as of June 30, 2023.
Wisconsin Legislative Audit Bureau
State of Wisconsin FY 2022-23 Financial Statements
The Department of Administration prepares the Annual Comprehensive Financial Report (ACFR), which contains the financial statements of the State of Wisconsin prepared in accordance with generally accepted accounting principles (GAAP) prescribed by the Governmental Accounting Standards Board. The ACFR includes financial information on state funds, including the State’s General Fund, the Transportation Fund, the University of Wisconsin System, the Unemployment Reserve Fund, and the Wisconsin Retirement System. We provided unmodified opinions on the financial statements and related notes of the...
Small Business Administration OIG
Ending Active Collections on Delinquent COVID-19 Economic Injury Disaster Loans
The Small Business Administration's (SBA) Office of Inspector General (OIG) is issuing this management advisory to bring attention to concerns regarding SBA’s decision to end active collections on delinquent COVID-19 Economic Injury Disaster Loans (EIDL) with an outstanding balance of $100,000 or less.First, SBA’s decision to cease collections risks violating the Debt Collection Improvement Act of 1996, which prohibits ending collections on fraudulent, false, or misrepresented claims, because SBA OIG and other oversight agencies are continuing to work on identifying COVID-19 EIDL fraud that...
Small Business Administration OIG
SBA’s Oversight of Restaurant Revitalization Fund Recipients
We reviewed the U.S. Small Business Administration’s (SBA) oversight of Restaurant Revitalization Fund (RRF) recipients. The American Rescue Plan Act of 2021 authorized SBA to administer the RRF and provided $28.6 billion to assist eligible small businesses adversely affected by the Coronavirus Disease 2019 (COVID-19) pandemic.We determined program officials developed a plan for monitoring RRF award recipients use of funds and recovering unused or improperly awarded funds. However, program implementation was not executed in accordance with the plan.We made six recommendations for SBA to...
Wisconsin Legislative Audit Bureau
Wisconsin Economic Development Corporation
In fiscal year 2021-22, The Wisconsin Economic Development Corporation (WEDC) administered 30 economic development programs through which it allocated $58.0 million in tax credits, awarded $91.3 million in grants and $4.8 million in loans, and authorized local governments to issue $53.4 million in bonds. A portion of these funds were provided through the CARES Act and were used to support the state’s response to the pandemic. Through their biennial financial audit and program evaluation of WEDC, the Wisconsin Legislative Audit Burau found that, among other things, five grants totaling $50,000...
Wisconsin Legislative Audit Bureau
Department of Workforce Development: Unemployment Reserve Fund (FY 2020-21 and FY 2021-22)
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...
Wisconsin Legislative Audit Bureau
Administration of Certain Supplement Federal Funds: Department of Health Services
From March 2020 through June 2022, the Department of Health Services (DHS) awarded $159.6 million in program grants to 1,431 long-term health care and emergency medical services providers. We question $518,700 that DHS paid to 10 grant applicants that did not submit sufficient documentation to support their grant applications or the grant amounts they requested. We provide recommendations to DHS to improve how it administers its grant programs and its Ventilator Stewardship program. We also recommend DHS improve how its Office of Inspector General ensures program integrity.