OIG-CA-26-011 — Determination on Corrective Actions for Desk Review of Dallas County, Texas' Use of Coronavirus Relief Fund Proceeds

Summary

Letter dated December 19, 2025 (OIG-CA-26-011) from the Department of the Treasury Office of Inspector General to Charles Reed, Assistant County Administrator of Dallas County, Texas, giving its final determination on corrective actions for the desk review of the county’s use of Coronavirus Relief Fund proceeds (OIG-CA-25-014). The letter says an independent public accounting firm identified total unsupported questioned costs of $16,423,761, including $15,843,967 in the contracts category related to an elections warehouse facility and emergency housing assistance. Dallas County provided adequate documentation for $16,258,348 and returned the remaining $165,413 to the Department of the Treasury. The letter concludes that the county’s corrective actions addressed the questioned costs and is signed by Pauletta Battle, Acting Assistant Inspector General for Audit.

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Issuer: Inspector general and oversight reports
Document type: Oig Ca 26 011 Final Determination On Corrective Actions For Desk Review Of Dallas County T

Cite this document

“OIG-CA-26-011 — Determination on Corrective Actions for Desk Review of Dallas County, Texas' Use of Coronavirus Relief Fund Proceeds.” Original at oig.treasury.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/oig-ca-26-011-final-determination-on-corrective-actions-for-desk-review-of-dallas-county-texas-use-of-co/, SHA-256 1202ee18277ae065fe48844f54c8270cefd0e60c25f3991f276ef79704021d9c.

Full text

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




     OFFICE OF
INSPECTOR GENERAL
                                                December 19, 2025

           OIG-CA-26-011

           Mr. Charles Reed
           Assistant County Administrator
           500 Elm Street Suite 7600
           Dallas, TX 75202-3301

           Re: Final Determination on Corrective Actions for Desk Review of Dallas County,
           Texas’ Use of Coronavirus Relief Fund Proceeds (OIG-CA-25-014)

           Dear Mr. Reed:

           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 Dallas County’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 unsupported questioned costs
           of $16,423,761. Specifically,

                •   In the “contracts greater than or equal to $50,000” category, the IPA
                    identified $15,843,967 related to the acquisition of an elections warehouse
                    facility; and a variance between the support documentation and the reported
                    expenditures for the emergency housing assistance program.
           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 Dallas County, Texas’ Use of Coronavirus Relief Fund
               Proceeds, OIG-CA-25-014 (December 12, 2024)
Page 2

      •   In the “grants greater than or equal to $50,000” category, the IPA identified
          $124,000 related to the childcare provider assistance grant program.
      •   In the “direct payments greater than or equal to $50,000” category, the IPA
          identified $446,902 related to a sub-recipient’s contactless water meter
          program; management contract services for a temporary hospital; and a
          variance between the support documentation and the sub-recipient’s
          reported expenditures for an annual website subscription.
      •   In the “aggregate payments to individuals” category, the IPA identified
          $8,892 related to sick pay for government employees; and substantially
          dedicated payroll costs 4 for the Dallas County elections department.

In April 2025, we contacted Dallas County requesting the county to provide
supporting documentation for the questioned costs. In May and September 2025,
Dallas County provided adequate documentation for $16,258,348 and returned the
remaining $165,413 questioned costs to the Department of the Treasury,
respectively. As such, Dallas County’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




4
    Substantially dedicated payroll costs meant that personnel must have dedicated over 50 percent
    of their time responding to or mitigating COVID-19.

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File: OIG-CA-26-011-final-determination-on-corrective-actions-for-desk-review-of-dallas-county-texas-use-of-co.pdf
Size: 128,976 bytes
SHA-256: 1202ee18277ae065fe48844f54c8270cefd0e60c25f3991f276ef79704021d9c
Our copy: OIG-CA-26-011-final-determination-on-corrective-actions-for-desk-review-of-dallas-county-texas-use-of-co.pdf
Original: oig.treasury.gov