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OIG-CA-26-032: Determination on Corrective Actions for Desk Review of the Commonwealth of Pennsylvania's Use of Coronavirus Relief Fund

Summary

Letter dated May 13, 2026 (OIG-CA-26-032) from the Department of the Treasury Office of Inspector General to Jamie Jerosky, Assistant Director of the Pennsylvania Office of the Budget, with its final determination on corrective actions for the desk review of Pennsylvania’s use of Coronavirus Relief Fund proceeds (OIG-CA-25-012). The letter says an independent public accounting firm identified total unsupported and ineligible questioned costs of $61,282,912. Between May 2025 and March 2026, Pennsylvania provided adequate documentation for $28,861,650 and eligible replacement expenses documentation, for public health and safety payroll costs, for $32,421,262. The letter concludes that the corrective actions addressed the questioned costs and is signed by Pauletta Battle, Assistant Inspector General for Audit.

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Issuer
Inspector general and oversight reports
Document type
Oig Ca 26 032 Final Determination On Corrective Actions For Desk Review Of The Commonwealt

Cite this document

“OIG-CA-26-032: Determination on Corrective Actions for Desk Review of the Commonwealth of Pennsylvania's Use of Coronavirus Relief Fund.” Original at oig.treasury.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/oig-ca-26-032-final-determination-on-corrective-actions-for-desk-review-of-the-commonwealth-of-pennsylva/, SHA-256 7e3db9814e4b985848d342f993d9c5c2cd6d39b5563a865a8b7f52754c7041b2.

Full text

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




     OFFICE OF
INSPECTOR GENERAL
                                                   May 13, 2026

           OIG-CA-26-032

           Mr. Jamie Jerosky
           Assistant Director
           Pennsylvania Office of the Budget
           555 Walnut Street
           Harrisburg, PA 17101

           Re: Final Determination on Corrective Actions for Desk Review of the
           Commonwealth of Pennsylvania’s Use of Coronavirus Relief Fund Proceeds
           (OIG-CA-25-012)

           Dear Mr. Jerosky:

           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 the Commonwealth of
           Pennsylvania’s (Pennsylvania) 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 and ineligible questioned costs of $61,282,912.

           Specifically,

           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 Commonwealth of Pennsylvania’s Use of Coronavirus Relief
               Fund Proceeds, OIG-CA-25-012 (December 4, 2024)
Page 2

      •   In the “grants greater than or equal to $50,000” category, the IPA identified
          unsupported questioned costs of $1,677,874 related to four grant programs
          and $4,121,902 for a grant incentive program.
      •   In the “transfers greater than or equal to $50,000” category, the IPA
          identified unsupported questioned costs of $4,121,714 related to transfers
          made to four sub-recipients and ineligible questioned costs of $2,250 related
          to workforce bonuses.
      •   In the “direct payments greater than or equal to $50,000" category, the IPA
          identified unsupported questioned costs of $50,133,833 related to two
          grant programs and $931,092 for potential duplicates payments; and
          ineligible questioned costs of $18,151 related to prepaid subscriptions.
      •   In the “aggregate reporting less than $50,000” category, the IPA identified
          unsupported questioned costs of $38,032 for payroll expenses and ineligible
          questioned costs of $238,064 related to interest costs.

In April 2025, we contacted Pennsylvania requesting the state to provide
supporting documentation for the questioned costs. Between May 2025 and March
2026, Pennsylvania provided adequate documentation for the $28,861,650
questioned costs, and eligible replacement expenses documentation for the
$32,421,262 questioned costs. The replacement expenses were related to public
health and safety payroll costs. As such, Pennsylvania’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

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