Desk Review of Bucks County, Pennsylvania’s Use of Coronavirus Relief Fund Proceeds

Submitting OIG:

Department of the Treasury OIG

Date Issued:

Thursday, August 1, 2024

Agency Reviewed / Investigated:

Department of the Treasury

Submitting OIG-Specific Report Number:

OIG-CA-24-019

Component, if applicable:

Departmental Offices

Location(s):

Agency-Wide

Type of Report:

Other

Special Projects:

Pandemic

Questioned Costs:

$111,423

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
Final-Desk-Review-Bucks-County-Pennsylvania’s-Use-Coronavirus-Relief-Fund-Proceeds-OIG-CA-24-019.pdf	250.56 KB

Recommendation Number	Recommendation Status	Significant Recommendation	Additional Details
1-1	Open	Yes
Treasury OIG should confirm the transactions noted as unsupported or ineligible expenditures within Contracts greater than or equal to $50,000, Aggregate Reporting less that $50,000, and Aggregate Payments to Individuals are recouped or reallocated to other eligible uses by Bucks County in conformity with Treasury's Guidance. Based on Bucks County's responsiveness to Treasury's OIG's requests and its ability to provide sufficient documentation, we recommend Treasury OIG determine the feasibility of conducting an audit for Contract greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to individuals. Castro also identified other matters throughout the course of our desk review, which warrant recommendations to Treasury OIG for additional action. Treasury OIG should: Request Bucks County perform an assessment over whether there were any additional indirect costs claimed within its Contracts greater than or equal to $50,000 CRF submission, and identify those for removal and repayment to Treasury, as applicable. Castro noted that Bucks County awarded approximately 1,581 businesses a total of $25,668,250 in granted funds within the BBTW grant program, including our reported Aggregate Reporting less than $50,000 questioned costs of $5,000. Since Castro identified unsupported questioned costs within the BBTW grant we tested, Castro recommends Treasury OIG determine the feasibility of performing additional follow-up with Bucks County to determine if there were other instances of unsupported balances within this grant program. Determine the feasibility of following up on the remaining balance of $72,353 within Aggregate Payments to Individuals for the Recorder of Deeds and Prothonotary Departments, and determine if it is necessary to question that balance as ineligible as well. Request Bucks County perform an assessment over claimed non- substantially dedicated payroll costs to determine if there were any additional departments with employees who were not working on COVID-19 related tasks and identify any potential ineligible costs.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

1-1

Open

Yes

Treasury OIG should confirm the transactions noted as unsupported or ineligible expenditures within Contracts greater than or equal to $50,000, Aggregate Reporting less that $50,000, and Aggregate Payments to Individuals are recouped or reallocated to other eligible uses by Bucks County in conformity with Treasury's Guidance. Based on Bucks County's responsiveness to Treasury's OIG's requests and its ability to provide sufficient documentation, we recommend Treasury OIG determine the feasibility of conducting an audit for Contract greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to individuals. Castro also identified other matters throughout the course of our desk review, which warrant recommendations to Treasury OIG for additional action. Treasury OIG should: Request Bucks County perform an assessment over whether there were any additional indirect costs claimed within its Contracts greater than or equal to $50,000 CRF submission, and identify those for removal and repayment to Treasury, as applicable. Castro noted that Bucks County awarded approximately 1,581 businesses a total of $25,668,250 in granted funds within the BBTW grant program, including our reported Aggregate Reporting less than $50,000 questioned costs of $5,000. Since Castro identified unsupported questioned costs within the BBTW grant we tested, Castro recommends Treasury OIG determine the feasibility of performing additional follow-up with Bucks County to determine if there were other instances of unsupported balances within this grant program. Determine the feasibility of following up on the remaining balance of $72,353 within Aggregate Payments to Individuals for the Recorder of Deeds and Prothonotary Departments, and determine if it is necessary to question that balance as ineligible as well. Request Bucks County perform an assessment over claimed non- substantially dedicated payroll costs to determine if there were any additional departments with employees who were not working on COVID-19 related tasks and identify any potential ineligible costs.

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Desk Review of Bucks County, Pennsylvania’s Use of Coronavirus Relief Fund Proceeds

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