Desk Review of the City of Fresno, California’s Use of Coronavirus Relief Fund Proceeds

Treasury OIG should confirm the transactions noted as unsupported expenditures within the Contracts greater than or equal to $50,000 and Aggregate Payments to Individuals payment types are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 and Aggregate Payments to Individuals payment types. Treasury OIG should follow-up with Treasury's Office of Capital Access to ensure that management decision letters are issued on the CRF specific findings identified by the auditor in the Single Audit Act reports for fiscal years 2020 and 2021. Treasury OIG should follow-up with Treasury's Office of Capital Access to ensure that management decision letters are issued on the CRF specific findings identified by the auditor in these Single Audit Act reports. Treasury OIG should determine the feasibility of performing additional follow-up with Fresno to determine if there were other instances of unsupported balances within the Save Our Small Business Grant Program and Treasury OIG should determine the feasibility of performing additional follow-up with Fresno to determine if there were other instances of unsupported balances with the Central Valley Children Services Network Grant Program.