OIG-CA-26-009: Determination on Corrective Actions for Desk Review of the State of New Hampshire's Use of Coronavirus Relief Fund

Summary

Letter OIG-CA-26-009 of December 15, 2025 from the Treasury Office of Inspector General to the State of New Hampshire, closing out a desk review of its use of Coronavirus Relief Fund proceeds (OIG-CA-25-021). An independent accounting firm had questioned $16,424,839: $2,397,551 of ineligible prepaid subscription expenses incurred after the covered period, and $14,027,288 of unsupported costs for grants awarded to six subrecipients. In May and July 2025 New Hampshire provided adequate supporting documentation for the full amount, and the OIG found that its corrective actions addressed the questioned costs. Acting Assistant Inspector General for Audit Pauletta Battle signed it.

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




     OFFICE OF
INSPECTOR GENERAL
                                                December 15, 2025

           OIG-CA-26-009

           Mr. Thomas Broderick
           Deputy Director
           State of New Hampshire
           25 Capitol St Rm 121
           Concord, NH 03301

           Re: Final Determination on Corrective Actions for Desk Review of the State of New
           Hampshire’s Use of Coronavirus Relief Fund Proceeds (OIG-CA-25-021)

           Dear Mr. Broderick:

           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 New Hampshire’s documentation
           supporting its uses of CRF proceeds as reported in the GrantSolutions 2 portal. In
           the desk review memorandum, 3 the IPA identified total questioned costs of
           $16,424,839. In the “grants greater than or equal to $50,000” category, the IPA
           identified ineligible costs of $2,397,551 related to prepaid subscriptions expenses
           incurred after the covered period. Also, in the “direct payments greater than or
           equal to $50,000” category, the IPA identified unsupported costs of $14,027,288
           related to grants awarded to six subrecipients.

           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 the State of New Hampshire’s Use of Coronavirus Relief Fund
               Proceeds, OIG-CA25-021 (December 18, 2024)
Page 2

In April 2025, we contacted New Hampshire requesting the state to provide
supporting documentation for the questioned costs. In May and July 2025, New
Hampshire provided adequate supporting documentation for the $16,424,839
questioned costs. As such, New Hampshire’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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