Desk Review of Dallas County, Texas’ Use of Coronavirus Relief Fund Proceeds

Treasury Office of Inspector General (OIG) follow-up with Dallas County's management to confirm the transactions noted as unsupported or ineligible expenditures within the Contracts greater than or equal to $50,000, Grants greater than or equal to $50,000, Direct Payments 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. Based on Dallas County management's responsiveness to Treasury OIG's requests and management's ability to provide sufficient documentation, Treasury OIG determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000, Grants greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, and Aggregate Payments to Individuals payment types. Treasury OIG determine the feasibility of performing additional follow up with Dallas County to determine if there were other instances of unsupported balances with the untested amount of $12,874,460 in the substantially dedicated payroll portion of the Aggregate Payments to Individuals payment type.