Report Type
Report Category
Submitting Agency
- Alaska Division of Legislative Audit (1)
- AmeriCorps Office of Inspector General (1)
- Amtrak (National Railroad Passenger Corporation) OIG (1)
- Architect of the Capitol OIG (4)
- Arizona Auditor General (7)
- California State Auditor (12)
- Connecticut Office of the Auditors of Public Accounts (1)
- Council of Inspectors General on Financial Oversight (4)
- Defense Intelligence Agency OIG (3)
- Department of Agriculture (1)
- Department of Agriculture OIG (25)
- Department of Commerce (1)
- Department of Commerce OIG (6)
- Department of Defense (1)
- Department of Defense OIG (55)
- Department of Education (1)
- Department of Education OIG (42)
- Department of Energy (1)
- Department of Energy OIG (2)
- Department of Health & Human Services (1)
- Department of Health & Human Services OIG (82)
- Department of Homeland Security (1)
- Department of Homeland Security OIG (30)
- Department of Housing and Urban Development (1)
- Department of Housing and Urban Development OIG (40)
- Department of Justice (2331)
- Department of Justice OIG (266)
- Department of Labor (2)
- Department of Labor OIG (68)
- Department of State (1)
- Department of State OIG (2)
- Department of the Interior (1)
- Department of the Interior OIG (35)
- Department of the Treasury (1)
- Department of the Treasury OIG (146)
- Department of Transportation (1)
- Department of Transportation OIG (11)
- Department of Veterans Affairs (1)
- Department of Veterans Affairs OIG (44)
- Election Assistance Commission (1)
- Election Assistance Commission OIG (23)
- Environmental Protection Agency (1)
- Environmental Protection Agency OIG (13)
- Farm Credit Administration OIG (1)
- Federal Communications Commission (1)
- Federal Housing Finance Agency OIG (4)
- Federal Reserve Board & CFPB OIG (11)
- General Services Administration (1)
- General Services Administration OIG (12)
- Government Accountability Office (1)
- Government Publishing Office OIG (1)
- Illinois Auditor General (2)
- Kansas Legislative Division of Post Audit (5)
- Legal Services Corporation (1)
- Maryland State Legislative Audits (1)
- Mississippi Office of the State Auditor (1)
- National Aeronautics and Space Administration (1)
- National Aeronautics and Space Administration OIG (1)
- National Archives and Records Administration (1)
- National Endowment for the Arts (1)
- National Endowment for the Humanities (1)
- National Reconnaissance Office OIG (3)
- National Science Foundation (1)
- National Science Foundation OIG (14)
- National Security Agency OIG (1)
- New York, Ulster County Office of the Comptroller (4)
- New York State Comptroller (2)
- North Carolina, City of Charlotte Internal Audit Department (3)
- North Carolina State Auditor (1)
- Nuclear Regulatory Commission (1)
- Office of Management and Budget (4)
- Office of Personnel Management (1)
- Office of Personnel Management OIG (2)
- Office of the Special Inspector General for the Troubled Asset Relief Fund (1)
- Oregon, Multnomah County Auditor's Office (5)
- Oregon Secretary of State, Audits Division (1)
- Pandemic Response Accountability Committee (40)
- Peace Corps (1)
- Peace Corps OIG (3)
- Pension Benefit Guaranty Corporation OIG (7)
- Railroad Retirement Board OIG (8)
- Securities and Exchange Commission OIG (2)
- Small Business Administration (1)
- Small Business Administration OIG (56)
- Social Security Administration (1)
- Social Security Administration OIG (7)
- Special Inspector General for Pandemic Recovery (54)
- Special Inspector General for the Troubled Asset Relief Program (2)
- State of Louisiana (1)
- Tennessee Valley Authority OIG (5)
- Texas, City of Austin Auditor (4)
- Treasury Inspector General for Tax Administration (50)
- U.S. Agency for International Development (1)
- U.S. Agency for International Development OIG (16)
- U.S. Postal Service OIG (16)
- Virginia Auditor of Public Accounts (1)
- Wisconsin Legislative Audit Bureau (13)
State (State and Local Reports)
- Alabama (4)
- Alaska (16)
- Arizona (16)
- Arkansas (9)
- California (158)
- Colorado (16)
- Connecticut (30)
- Delaware (12)
- District Of Columbia (14)
- Florida (198)
- Georgia (61)
- Guam (2)
- Hawaii (8)
- Idaho (7)
- Illinois (41)
- Indiana (12)
- Iowa (23)
- Kansas (6)
- Kentucky (20)
- Louisiana (66)
- Maine (8)
- Maryland (102)
- Massachusetts (124)
- Michigan (63)
- Minnesota (21)
- Mississippi (18)
- Missouri (102)
- Montana (2)
- Nebraska (6)
- Nevada (43)
- New Hampshire (11)
- New Jersey (112)
- New Mexico (3)
- New York (180)
- North Carolina (77)
- North Dakota (2)
- Northern Mariana Islands (1)
- Ohio (48)
- Oklahoma (14)
- Oregon (38)
- Pennsylvania (98)
- Puerto Rico (22)
- Rhode Island (30)
- South Carolina (19)
- South Dakota (3)
- Tennessee (16)
- Texas (76)
- Utah (24)
- Vermont (19)
- Virginia (36)
- Washington (79)
- West Virginia (50)
- Wisconsin (21)
Fraud Type
Agency Reviewed
- AmeriCorps (1)
- Amtrak (National Railroad Passenger Corporation) (1)
- Architect of the Capitol (4)
- Board of Governors of the Federal Reserve System & CFPB (9)
- Chemical Safety and Hazard Investigation Board (2)
- Consumer Financial Protection Bureau (2)
- Department of Agriculture (25)
- Department of Commerce (6)
- Department of Defense (50)
- Department of Education (36)
- Department of Health & Human Services (45)
- Department of Homeland Security (30)
- Department of Housing and Urban Development (33)
- Department of Justice (262)
- Department of Labor (59)
- Department of State (2)
- Department of the Interior (35)
- Department of the Treasury (145)
- Department of Transportation (10)
- Department of Veterans Affairs (41)
- Election Assistance Commission (23)
- Environmental Protection Agency (9)
- Farm Credit Administration (1)
- Federal Housing Finance Agency (4)
- General Services Administration (10)
- Government Publishing Office (1)
- Internal Revenue Service (45)
- Multiple Agencies (24)
- National Aeronautics and Space Administration (1)
- National Reconnaissance Office (2)
- National Science Foundation (14)
- National Security Agency (1)
- Office of Personnel Management (2)
- Peace Corps (3)
- Pension Benefit Guaranty Corporation (7)
- Railroad Retirement Board (6)
- Securities and Exchange Commission (2)
- Small Business Administration (53)
- Social Security Administration (7)
- Tennessee Valley Authority (5)
- Troubled Asset Relief Program (1)
- U.S. Agency for International Development (16)
- U.S. Postal Service (16)
Related Organizations
- AmeriCorps Office of Inspector General (2)
- Amtrak (National Railroad Passenger Corporation) OIG (8)
- Board of Governors of the Federal Reserve System & CFPB (4)
- Consumer Financial Protection Bureau (1)
- Department of Agriculture OIG (10)
- Department of Army/US Army Corps of Engineers (1)
- Department of Defense (2)
- Department of Defense OIG (9)
- Department of Education OIG (3)
- Department of Energy (1)
- Department of Energy OIG (12)
- Department of Health & Human Services (56)
- Department of Health & Human Services OIG (97)
- Department of Homeland Security (67)
- Department of Homeland Security OIG (62)
- Department of Housing and Urban Development (2)
- Department of Housing and Urban Development OIG (25)
- Department of Justice (5)
- Department of Justice OIG (4)
- Department of Labor (52)
- Department of Labor OIG (582)
- Department of State (1)
- Department of State OIG (2)
- Department of the Treasury (12)
- Department of the Treasury OIG (1)
- Department of Transportation (1)
- Department of Transportation OIG (1)
- Department of Veterans Affairs (1)
- Department of Veterans Affairs OIG (45)
- Environmental Protection Agency (1)
- Environmental Protection Agency OIG (2)
- Federal Bureau of Investigation (837)
- Federal Deposit Insurance Corporation (7)
- Federal Deposit Insurance Corporation OIG (2)
- Federal Housing Finance Agency (2)
- Federal Housing Finance Agency OIG (2)
- Federal Reserve Board (78)
- Federal Reserve Board & CFPB OIG (2)
- Federal Trade Commission (1)
- General Services Administration OIG (1)
- Internal Revenue Service (759)
- National Aeronautics and Space Administration OIG (4)
- National Endowment for the Humanities OIG (1)
- Pandemic Response Accountability Committee (23)
- Postal Inspection Service (106)
- Railroad Retirement Board OIG (2)
- Small Business Administration (417)
- Small Business Administration OIG (474)
- Social Security Administration (1)
- Social Security Administration OIG (125)
- Special Inspector General for Pandemic Recovery (35)
- Texas, City of Dallas Auditor (75)
- Treasury Inspector General for Tax Administration (222)
- U.S. Agency for International Development (2)
- U.S. Postal Service (3)
- U.S. Postal Service OIG (18)
- United States Citizenship and Immigration Services (1)
Management Challenges
- Agency Operations (64)
- Data Transparency and Completeness (18)
- Federal Workforce Safety (3)
- Financial Management of Relief Funding (119)
- Grants and Guaranteed Loan Management (125)
- Informing and Protecting the Public from Pandemic-Related Fraud (4)
- IT Management and Security (8)
- Preventing and Detecting Fraud against Government Programs (34)
- Protecting the Health and Safety of the Public (31)
Any Recommendations
Any Open Recommendations
Reports
Desk Review of the State of New Jersey’s Use of Coronavirus Relief Fund Proceeds
Treasury OIG should follow-up with New Jersey's management to confirm if the $98,000,000 noted as unsupported expenditures within the Contracts greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $12,674,130 noted as unsupported expenditures within the Direct Payments greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to 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 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $3,438,886 noted as unsupported reconciliation errors questioned costs (Other Matter) within the Direct Payments greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to 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 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $210,000 noted as unsupported reconciliation errors questioned costs (Other Matter) within the Direct Payments greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Direct Payment greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $72,008,351 noted as unsupported reconciliation errors questioned costs (Other Matter) within the Aggregate Reporting less than $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Aggregate Reporting less than $50,000 payment type.
Treasury OIG determine the feasibility of following up with New Jersey to obtain expenditure support with sufficient expenditure level detail such as vendor names needed to support CRF amounts claimed.
Treasury OIG follow up with New Jersey's management to confirm if the $339,154,192 noted as unsupported expenditures within the Aggregate Payments to Individual types can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment type.
Treasury OIG follow up with New Jersey's management to provide support for other eligible replacement expenses, not previous charged to CRF, that were incurred during the period of performance for the $124,331,510 of ineligible costs charged to the Aggregate Payments to Individuals payment type. If support is not provided, Treasury OIG should recoup the funds. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $137,077,969 noted as unsupported reconciliation errors questioned costs (Other Matter) within the Aggregate Payments to Individual payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment type.
Treasury OIG determine the feasibility of performing additional follow-up procedures to obtain expenditure support with sufficient expenditure level detail needed to support CRF amounts claimed.
Treasury OIG determine the feasibility of requesting that New Jersey perform an assessment to determine if all the potential fraudulent transactions were removed from New Jersey Economic Development Authority (NJEDA)'s CRF claimed amounts.
Treasury OIG should follow-up with New Jersey's management to confirm if the $187,176 noted as unsupported expenditures within the Contracts greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG should follow-up with New Jersey's management to confirm if the $18,260,445 noted as unsupported expenditures within the Contracts greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $35,889 noted as unsupported expenditures within the Grants greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000 payment type.
Treasury OIG determine the feasibility of performing additional follow-up procedures to determine if there were other instances of unsupported balances within the remaining portion of the selected grant balance.
Castro recommends that Treasury OIG follow up with New Jersey's management to confirm if the $250,398 noted as unsupported expenditures within the Grants greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000 payment type.
Castro recommends that Treasury OIG determine the feasibility of performing additional follow-up procedures to determine if there were other instances of unsupported balances within the remaining portion of the selected grant balance.
Treasury OIG follow up with New Jersey's management to confirm if the $19,931,910 noted as unsupported expenditures within the Grants greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $10,068,090 noted as ineligible expenditures within the Transfers greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $9,410,681 noted as unsupported expenditures within the Transfers greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG follow up with New Jersey's management to confirm if the $205,520,362 noted as other unsupported expenditures within the Transfers greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request that New Jersey management provide support for other eligible replacement expenses, not previously charged to CRF, that were incurred during the period of performance. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG determine the feasibility of performing additional follow-up procedures to determine if there were other instances of unsupported questioned costs within the Transfers greater than or equal to $50,000 payment population. Further, based on New Jersey's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Transfers greater than or equal to $50,000 payment type.
Treasury OIG determine the feasibility of following up with New Jersey to obtain the missing NJEDA populations questioned as other matters and, utilizing the listing of potential fraudulent transactions provided by NJEDA, determine if the $1,007,050 potential fraudulent amounts were properly reversed.