Desk Review of the State of West Virginia’s Use of Coronavirus Relief Fund Proceeds

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Title Full

Date Issued

Wednesday, November 13, 2024

Submitting OIG

Department of the Treasury OIG

Agencies Reviewed/Investigated

Department of the Treasury

Components

Departmental Offices

Report Number

OIG-CA-25-007

Report Type

Other

Special Projects

Pandemic

Agency Wide

Yes

Number of Recommendations

Questioned Costs

$21,575,074

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 2 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1-1	Yes	$20,917,332	$0
Treasury Office of Inspector General (OIG) should request West Virginia management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $20,917,332 of ineligible costs charged to the Direct Payments greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds. Based on West Virginia's responsiveness to Treasury OIG's requests and West Virginia's 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.
2-1	Yes	$657,742	$0
Treasury Office of Inspector General should follow-up with West Virginia's management to confirm if the transactions noted as unsupported expenditures of $657,742 within Aggregate Payments to Individuals can be supported. If support is not provided, Treasury OIG should recoup the funds or request West Virginia management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Based on West Virginia's responsiveness to Treasury OIG's requests and West Virginia's ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Aggregate Payments to Individuals payment type.