OIG-CA-26-034: Determination on Corrective Actions for Desk Review of State of Oregon's Use of Coronavirus Relief Fund
Summary
Letter dated May 14, 2026 (OIG-CA-26-034) from the Department of the Treasury Office of Inspector General to Oregon State Controller Robert W. Hamilton, giving its final determination on corrective actions for its desk review of the State of Oregon's use of Coronavirus Relief Fund proceeds (OIG-CA-25-049). The letter says the desk review found that Oregon's expenditures complied with the CARES Act and Treasury's Guidance and that the overall risk of unallowable use of funds is low. It identified a concern with a sub-recipient, the City of Lakeside, Oregon, which received $51,442.75; after Lakeside submitted more documentation, Treasury OIG allowed $18,888.75 and $32,554 remained unsupported. In April 2026, Oregon returned $32,554 to the Department of the Treasury, which the letter says addresses the corrective action.
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- Oig Ca 26 034 Final Determination On Corrective Actions For Desk Review Of State Of Oregon
Cite this document
“OIG-CA-26-034: Determination on Corrective Actions for Desk Review of State of Oregon's Use of Coronavirus Relief Fund.”
Original at oig.treasury.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/oig-ca-26-034-final-determination-on-corrective-actions-for-desk-review-of-state-of-oregon-s-use-of-coro/
, SHA-256 cdae06412b022ec91d0d21fba3777e40e4f4b9e4a1272f2025d34e07cb1f8766.Full text
DE P A RT M E NT O F T HE T RE A S URY
WASHINGTON, D. C. 20220
OFFICE OF
INSPECTOR GENERAL
May 14, 2026
OIG-CA-26-034
Mr. Robert W. Hamilton
State Controller
155 Cottage Street NE
Salem, OR 97301
Re: Final Determination on Corrective Actions for Desk Review of State of Oregon’s
Use of Coronavirus Relief Fund Proceeds (OIG-CA-25-049)
Dear Mr. Hamilton:
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).
Treasury Office of Inspector General (OIG) performed a desk review to evaluate
Oregon’s documentation supporting the uses of its CRF proceeds for the Aggregate
Payments to Individuals payment type, as reported in the GrantSolutions 2 portal,
and to assess the risk of unallowable use of funds. 3 Treasury OIG determined that
Oregon’s expenditures complied with the CARES Act and Treasury’s Guidance, and
the overall risk of unallowable use of funds is low.
During the review, Treasury OIG identified a matter of concern involving a sub-
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 Oregon’s Use of Coronavirus Relief Fund
Proceeds, OIG-CA-25-049 (May 30, 2025)
1
recipient, the City of Lakeside, Oregon (Lakeside). Lakeside received $51,442.75 in
grant funds from Oregon but initially failed to provide adequate justification or
supporting documentation for these expenditures, including payroll-related
transactions. As a result, Treasury OIG questioned the entire $51,442.75 as
unsupported.
Lakeside subsequently submitted additional documentation. After evaluating the
new information, Treasury OIG determined that $18,888.75 was properly
supported and allowed under the CARES Act and Treasury’s Guidance. The
remaining $32,554 in questioned costs remained unsupported. In April 2026,
Oregon returned $32,554 to the Department of the Treasury, thereby addressing
the corrective action needed to resolve the questioned costs identified in the desk
review.
We appreciate the courtesy 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 Dianna L.
Jones, Audit Director, at (202) 997-4491.
Sincerely,
/s/
Pauletta P. 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, Office of Capital Access
Department of the Treasury
2
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