Reports

The U.S. Department of Housing and Urban Development Office of Inspector General assessed what information servicers of mortgage loans that the Federal Housing Administration (FHA) insures were providing on their public facing websites to borrowers regarding forbearance. On March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) to provide economic relief to individuals and businesses impacted by the COVID-19 pandemic. On April 17, 2020, 22 days after enactment of the Act, we reviewed the top 30 servicers’ websites to identify readily...

This report describes the overall results and conclusions for the areas we examined related to the Unemployment Tax and Benefits (UTAB) system’s application and general information technology (IT) controls. In most of the areas we examined, controls were not adequately designed and implemented to provide reasonable assurance of complete, accurate, secure and available data.

This review provides the Department of Health and Human Services (HHS) and other decision-makers (e.g., State and local officials and other Federal agencies) with a national snapshot of hospitals' challenges and needs in responding to the coronavirus 2019 (COVID-19) pandemic. This is not a review of HHS response to the COVID-19 pandemic. We have collected this information as an aid for HHS as it continues to lead efforts to address the public health emergency and support hospitals and other first responders. In addition, hospitals may find the information about each other's strategies useful...

The VA Office of Inspector General (OIG) conducted an inspection to evaluate novel coronavirus disease (COVID-19) screening processes at 237 VA facilities (medical centers, community-based outpatient clinics, and community living centers) and to collect data on pandemic preparations. Screening processes at 71 percent of visited medical centers were adequate, while 28 percent had opportunities for improvement. The vast majority of community-based outpatient clinics had screening procedures in place. Although VA announced a no visitors policy for community living centers on March 10, 2020, OIG...

In July 2020, Delaware State Auditor Kathy McGuiness announced the creation of a national COVID-19 Data Quality Audit Template. The template was created as part of a bipartisan, multistate effort with auditor’s offices from Florida, Mississippi, Ohio and Pennsylvania in order to create a uniform approach to data collection, reporting, and monitoring of COVID-19 across the country. Several auditor’s offices across the country have released reports specifically using the COVID-19 Data Quality Audit Template. The goal for this report is to evaluate released reports for common issues that can...

As a part of our audit of the State of Louisiana’s Annual Comprehensive Financial Report (ACFR) and our work related to the Single Audit of the State of Louisiana for the fiscal year ended June 30, 2021, we performed procedures at the Department of the Treasury to provide assurances on financial information that was significant to the state’s ACFR. The Department of Treasury did not consistently follow its policies and procedures for all grants awarded through the Main Street Recovery Program, which provided reimbursement from the federal Coronavirus Relief Fund to eligible Louisiana...

In this performance audit, we reviewed financial activity from federal funds provided by the CARES Act and the CRRSAA. The Massachusetts College of Art and Design (MassArt) received grant funding under two components of the CARES Act’s Education Stabilization Fund: direct funding from the United States Department of Education (US DOE), provided through the Higher Education Emergency Relief Fund (HEERF), and funding from the Massachusetts Department of Higher Education (MDHE), allocated through the Governor’s Emergency Education Relief Fund. Under the CRRSAA, MassArt received direct funding...

The audit examined Massachusetts Commission Against Discrimination's (MCAD) case management system to determine whether a backlog was present. The audit also reviewed whether MCAD had created a process for ensuring that CARES Act funds received complied with the policies issued by the Office of the Comptroller of the Commonwealth and whether the employees processing these funds were trained in risk management and information security as required by the Executive Office of Technology Services and Security.

This is the second of two audits pertaining to Vermont’s usage of CRF funds conducted by the State Auditor’s Office. The objectives of this audit were to (1) assess whether and how AHS ensured that only those providers meeting State and Federal requirements received payments under the HCS program and (2) to determine whether selected HCS payments were supported and did not duplicate payments made under other government COVID-19 programs.

The audit examined Worcester State University's (WSU) use of Higher Education Emergency Relief Fund grants received through the CARES Act and CRRSAA. The audit also determined whether users of WSU’s Colleague Finance system (the information system containing financial records used at the university) received cybersecurity awareness training in accordance with standards issued by the Executive Office of Technology Services and Security. Our audit revealed no significant instances of noncompliance by WSU that must be reported.