State & Local Reports

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 2022 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 in the month of August 2022 for the Coronavirus Disease 2019 (COVID-19) emergency and the cumulative financial activity since the state began receiving funding in April 2020.

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 2022 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 in the month of September 2022 for the Coronavirus Disease 2019 (COVID-19) emergency and the cumulative financial activity since the state began receiving funding in April 2020.

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 September 2022 for the Coronavirus Disease 2019 (COVID-19) recovery and the cumulative financial activity since the state began receiving funding in May 2021.

The COVID-19 pandemic resulted in upheaval to the economy and government services. Ulster County needed to address the questions of people and organizations during the pandemic as it related to public health concerns. To address public questions and concerns, Ulster County established a COVID hotline. Despite allocating significant resources to promotion and widening the scope of the Service Center, it still receives few calls. The call volume does not seem to align with the staffing and additional resources being allocated to operate a separate unit of government. This downtime could ultimately be better utilized to serve the County and constituent needs.

The Cuyahoga County Department of Internal Auditing (DIA) has conducted an audit of Fiscal Office processes and procedures relating to revenue and receivables of real property taxes for the period of January 1, 2021 – December 31, 2021. The audit’s objective was to assess the adequacy, completeness, and accuracy of the revenue generation process for real property operations from appraisal to collection. To accomplish the audit’s objectives DIA conducted interviews with management and staff regarding the procedures that various departments perform related to the life cycle of real property taxes. The adequacy, completeness, and accuracy of real property was assessed through a review of various Cuyahoga County departments: Appraisal, Real Property, Transfer & Recording, and the Treasury. Audit procedures disclosed internal control weaknesses related to a lack of complete policies and procedures, segregation of duties or supervisor approval, accuracy of agricultural property values, and reconciliation of payment collections. Recommendations made to management included to update policies and procedures, institute processes for Accounts Payable to mail out refund checks for property owners, create documented procedures for how triennial factors are calculated for groups of parcels and how exempt parcels are to be reviewed as part of the sexennial valuation, implement cash collection internal controls such as installation of new cameras and segregation of duties, perform a more in depth review of legal descriptions on property transfer documents, and fulfill current vacancies to mitigate risk from staff shortages.

The objective of our audit was to determine if the department maintained an adequate information technology service management level during the increase in claims processing related to the COVID-19 pandemic. An additional objective was to determine if the selected general controls were working properly to ensure the confidentiality, integrity, and availability of the applications and data in the claims processing environment. We found that the department provided a sufficient information technology service management level to claimants to meet the increased needs in the unemployment insurance (UI) claims processing environment, and we found no evidence that delays in the processing of initial claims or recertifications were caused by deficiencies in the information technology structure or operations.