OIG-CA-26-030: Determination on Corrective Actions for the Desk Review of Baltimore County, Maryland's Use of Coronavirus Relief Fund

Summary

Letter OIG-CA-26-030 of April 29, 2026 from the Treasury Office of Inspector General to Baltimore County, Maryland, closing out a desk review of the county’s use of Coronavirus Relief Fund proceeds (OIG-CA-25-004). An independent accounting firm had found $620,189 of unsupported questioned costs in the aggregate reporting less than $50,000 category, tied to two small business grants, a variance in payroll costs for public health and safety personnel, and payroll expenses. In May and December 2025 the county documented eligible replacement expenses, public health and safety payroll costs, for the full amount. The OIG found that its corrective actions addressed the questioned costs. 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
                                                   April 29, 2026

           OIG-CA-26-030

           Mr. Kevin Reed
           Deputy Director, Budget and Finance
           Baltimore County, Maryland
           400 Washington Avenue
           Towson, MD 21204-4606

           Re: Final Determination on Corrective Actions for the Desk Review of Baltimore
           County, Maryland’s Use of Coronavirus Relief Fund Proceeds (OIG-CA-25-004)

           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 Baltimore 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 $620,189 within the “aggregate reporting less than $50,000” category. The IPA
           determined the expenditures were related to two small business grants, a variance
           in the payroll costs for public health and safety personnel, and payroll expenses.

           In April 2025, we contacted Baltimore County requesting the county to provide
           supporting documentation for the questioned costs. In May and December 2025,
           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 Baltimore County, Maryland’s Use of Coronavirus Relief Fund
               Proceeds, OIG-CA-25-004, (October 23, 2024)
Page 2

Baltimore County provided eligible replacement expenses documentation for the
$620,189 questioned costs. The replacement expenses were related to public
health and safety payroll costs. As such, Baltimore 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) 927-5400 or a member of your staff may contact Olivia Scott,
Acting Audit Director, at (202) 277-1196.


Sincerely,

/s/

Pauletta Battle
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
      Rebecca L. Lang, Chief Accountant, Baltimore County Government, Office of
          Budget and Finance


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