State & Local Reports

The primary objective of this report is to show Missouri's spending of federal assistance in the month of August 2021 for the Coronavirus Disease 2019 (COVID-19) emergency and the cumulative financial activity since the state began receiving funding in April 2020

The Department of Taxation and Finance is responsible for administering more than 40 State and localities, including the sales and use tax. Provisions of State Tax impose a tax on sales of table personal property can certain services, with some exemptions and require vendors that makes these sales to register for a Certificate of Authority, collect the tax from customers, and remit the tax to the State. The COVID-19 pandemic has negatively impacted sales tax collections due to restrictions on businesses throughout 2020 and 2021. Collections have since begin to rebound, and, as of May 2021, States sales tax collections increased by nearly 60 percent over the same month in 2020. The Department has generally taken steps to ensure that entities required to register as sale tax vendors, have done do. However, we found several opportunities for improvement.

The primary objective of this report is to show Missouri's spending of federal assistance from the American Rescue Plan (ARP) Act in the month of July 2021 for the Coronavirus Disease 2019 (COVID-19) recovery and the cumulative financial activity since the state began receiving funding in May 2021.

The primary objective of this report is to show Missouri's spending of federal assistance from the American Rescue Plan (ARP) Act in the month of August 2021 for the Coronavirus Disease 2019 (COVID-19) recovery and the cumulative financial activity since the state began receiving funding in May 2021.

Since March 2020, early in the COVID-19 pandemic, and through October 2021, the federal government has allocated through various acts $74.9 billion to the State of Arizona and its local governments, businesses, and individuals for COVID-19 response and relief efforts. This special COVID-19 funding report presents information on the amounts, intended purposes, and recipients of those allocations. It also presents the results of our audit of the allocated monies Arizona State government directly spent and distributed during fiscal year 2020.

Since March 2020, early in the COVID-19 pandemic, and through October 2021, the federal government has allocated through various acts $74.9 billion to the State of Arizona and its local governments, businesses, and individuals for COVID-19 response and relief efforts. This special COVID-19 funding report presents information on the amounts, intended purposes, and recipients of those allocations. It also presents the results of our audit of the allocated monies Arizona State government directly spent and distributed during fiscal year 2020.

MGC administers both self-voluntary and non-voluntary gambling exclusion lists which prohibit individuals from gaming activities in the state. Although the audit, which examined July 1, 2018 through March 31, 2020, found no deficiencies in these areas, it highlighted the need for MGC to improve collaboration with other entities around issues facing the state’s horse racing industry.

This audit was conducted to evaluate the of Coronavirus Aid, Relief and Economic Security Act (CARES Act) funds designated for City Council approved small business recovery and housing relief programs. The Office found that Community relief programs were adequately designed to address the economic impact from the pandemic. Controls over the distribution and monitoring of some community recovery programs should be improved to prevent and detect misappropriations. Emergency relief programs can benefit from the lessons learned during these COVID-19 responses.

The Cuyahoga County Department of Internal Auditing (DIA) conducted an audit of Sheriff’s Office funds for the period of January 1, 2021 through May 31, 2021. The main objective was to conduct an audit to assure adequate controls exist over the disbursements process for the Commissary, Cashbook, and Discretionary funds. Also, that the balances were accurate, and the expenditures made from these funds during the period were in compliance with Policies and Procedures, as well as applicable regulations, laws, and state or federal guidance. To accomplish our objectives DIA reviewed documentation and conducted interviews with management and staff regarding the procedures used for the bank reconciliations and expenditures of these funds. Audit procedures disclosed internal control weaknesses associated with bank reconciliations and expenditures.

The audit examined whether the Office of the Governor filled all vacant seats on the Commonwealth’s active boards and commissions as prescribed by state laws, regulations, or executive orders during the period of July 1, 2018 through June 30, 2020.