OIG-CA-26-015: Determination on Corrective Actions for Desk Review of Bucks County (January 13, 2026)

Summary

Letter of January 13, 2026 (OIG-CA-26-015) from Pauletta Battle, Acting Assistant Inspector General for Audit at the Treasury Office of Inspector General, to Margaret A. McKevitt, Chief Operating Officer of Bucks County, Pennsylvania, giving the final determination on corrective actions for the desk review of the county’s use of Coronavirus Relief Fund proceeds (OIG-CA-24-019). The independent public accounting firm questioned $111,423: $5,000 of unsupported grant program costs, $94,172 of ineligible prepaid subscription and indirect costs under contracts, and $12,251 of ineligible payroll expenses in aggregate payments to individuals. Between July and October 2025 the county provided documentation of eligible replacement expenses, public health and safety payroll costs, for the $111,423, so its corrective actions addressed the questioned costs.

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




     OFFICE OF
INSPECTOR GENERAL
                                                 January 13, 2026

           OIG-CA-26-015

           Ms. Margaret A. McKevitt
           Chief Operating Officer
           55 E Court St FL 5
           Doylestown, PA 18901

           Re: Final Determination on Corrective Actions for Desk Review of Bucks County,
           Pennsylvania’s Use of Coronavirus Relief Fund Proceeds (OIG-CA-24-019)

           Dear Ms. McKevitt:

           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 Bucks County’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 unsupported and ineligible
           questioned costs of $111,423. Specifically,

                •   In the “aggregate reporting less than $50,000” category, the IPA identified
                    unsupported questioned costs of $5,000 related to a grant 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 Bucks County, Pennsylvania’s Use of Coronavirus Relief Fund
               Proceeds, OIG-CA-24-019 (August 1, 2024)
Page 2

      •   In the “contracts greater than or equal $50,000” category, the IPA identified
          ineligible questioned costs of $94,172 related to prepaid subscription and
          indirect costs.
      •   In the “aggregate payments to individuals” category, the IPA identified
          ineligible questioned costs of $12,251 related to payroll expenses.

In April 2025, we contacted Bucks County requesting the county to provide
supporting documentation for the questioned costs. Between July and October
2025, Bucks County provided eligible replacement expenses documentation for the
$111,423 questioned costs. The replacement expenses were related to public
health and safety payroll costs. As such, Bucks 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
          Thao P. Tran, Acting Chief Operating Officer, Department of the Treasury
          Jeffery W. Stout, Acting Chief Program Officer, Office of Capital Access,
            Department of the Treasury


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