OIG-CA-26-007: Determination on Corrective Actions for Desk Review of State of Ohio's Use of Coronavirus Relief Fund

Summary

Letter OIG-CA-26-007 of December 11, 2025 from the Treasury Office of Inspector General to the State of Ohio, closing out a desk review of Ohio’s use of Coronavirus Relief Fund proceeds (OIG-CA-23-037). An independent accounting firm had questioned $86,801.20: $30,705.68 of ineligible utility expenses and an unsupported $25,000 food bank invoice among grants, and $31,095.52 of severance pay for a public health and safety employee among transfers. Between May and August 2025 Ohio documented eligible replacement expenses, public health and safety personnel costs, for the full amount. The OIG found that Ohio’s corrective actions addressed the questioned costs. Acting Assistant Inspector General for Audit Pauletta Battle signed it.

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Full text

                                         DEPARTMENT OF THE TREASURY
                                                W ASHINGTON, D.C. 20220




     OFFICE OF
INSPECTOR GENERAL
                                                December 11, 2025


           OIG-CA-26-007

           Ms. Stacie Massey
           Deputy Director, Grants and Financial Reporting
           Executive Office State of Ohio
           30 E Broad St.
           Columbus, OH 43215

           Re: Final Determination on Corrective Actions for Desk Review of State of Ohio’s
           Use of Coronavirus Relief Fund Proceeds (OIG-CA-23-037)

           Dear Ms. Massey:

           The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), 1 established
           the Coronavirus Relief Fund (CRF) and appropriated $150 billion for making
           payments to states, District of Columbia, local, territorial, and tribal government
           entities. CRF recipients may use the CRF award funds to cover costs that:

                1. were necessary expenditures incurred due to the public health emergency
                   with respect to the Coronavirus Disease 2019 (COVID-19);
                2. were not accounted for in the government’s budget most recently approved
                   as of March 27, 2020; and
                3. were incurred during the period that began on March 1, 2020, and ended on
                   December 31, 2021, for states, local governments, and territories. In the
                   case of tribal governments, were incurred during the period that began on
                   March 1, 2020, and ended on December 31, 2022 (covered period).

           Under a contract monitored by our office, a certified independent public accounting
           firm (IPA) performed a desk review to evaluate Ohio’s documentation supporting its
           use of CRF proceeds as reported in the GrantSolutions 2 portal. In the desk review
           memorandum,3 the IPA identified total questioned costs of $86,801.20. In the
           “grants greater than or equal to $50,000” category, the IPA determined that Ohio
           included $30,705.68 of ineligible utility expenses and was unable to provide
           sufficient supporting documentation for a $25,000 food bank invoice. Also, in the
           “transfers greater than or equal to $50,000” category, the IPA determined that

           1
               P.L. 116-136 (March 27, 2020)
           2   GrantSolutions, a grant and program management Federal shared service provider under the
               United States Department of Health and Human Services, developed a customized and user-
               friendly reporting solution to capture the use of CRF payments from prime recipients.
           3   Treasury OIG, Desk Review of Sate of Ohio’s Use of Coronavirus Relief Fund Proceeds,
               OIG-CA-23-037 (July 27, 2023)
Page 2

Ohio included $31,095.52 in severance pay expenses for a public health and safety
employee.

In April 2025, we contacted Ohio requesting the state to provide supporting
documentation for the questioned costs. Between May and August 2025, Ohio
provided eligible replacement expenses documentation for the $86,801.20
questioned costs. The replacement expenses were related to public health and
safety personnel costs. As such, Ohio’s corrective actions addressed the
questioned costs identified in the desk review.

We appreciate the courtesies and cooperation provided to our staff during the desk
review follow-up. If you have any questions or require further information, please
contact me at (202) 927-5792, or a member of your staff may contact Olivia
Scott, Acting Audit Director, at (202) 927-9635.


Sincerely,

/s/

Pauletta Battle
Acting Assistant Inspector General for Audit




cc:   Michelle A. Dickerman, Deputy Assistant General Counsel, Department of
        the Treasury
      Danielle Christensen, Deputy Chief Program Officer for State and Local
        Programs, Office of Capital Access, Department of the Treasury
      Jeffery W. Stout, Acting Chief Program Officer, Office of Capital Access,
        Department of the Treasury
      Thao P. Tran, Acting Chief Operating Officer, Department of the Treasury


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