OIG-CA-25-007 - Recommendation 1-1

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.