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Report File
Title Full
Desk Review of the State of Nebraska’s Use of Coronavirus Relief Fund Proceeds
Date Issued
Submitting OIG
Department of the Treasury OIG
Agencies Reviewed/Investigated
Department of the Treasury
Components
Departmental Offices
Report Number
OIG-CA-25-028
Report Type
Other
Special Projects
Pandemic
Agency Wide
Yes
Number of Recommendations
1
Questioned Costs
$15,830,130
Funds for Better Use
$0
Report updated under NDAA 5274
No

Open Recommendations

This report has 1 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1-1 Yes $15,830,130 $0

Treasury OIG should confirm if the transactions noted as unsupported expenditures within Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment can be supported. If support is not provided, Treasury OIG should recoup the funds or request that Nebraska provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on Nebraska's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to the CRF with valid expenditures, we recommend Treasury OIG determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types. Castro also identified other matters throughout the course of the desk review which warrant recommendations to Treasury OIG for additional action. Castro recommends Treasury OIG follow-up on these issues: 1) Request that Nebraska perform an assessment over whether there were any additional indirect costs claimed within its Transfers greater than or equal to $50,000 CRF submission, in addition to those tested by Castro. Castro recommends Treasury OIG determine if these costs should be recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance; and 2) Castro tested $6,075 out of the total amount of $1,597,068 in Substantially Dedicated Payroll [1] costs claimed by Nebraska. Since Castro identified ineligible questioned costs within these Aggregate Payments to Individuals Substantially Dedicated Payroll expenditures tested, Castro recommends Treasury OIG determine if there were other instances of ineligible balances within the remaining portion of this balance.

Department of the Treasury OIG

United States