# OIG-CA-25-019 - Recommendation 1-1
> **Open** recommendation · 2024-12-19
**Report:** Desk Review of the Commonwealth of Massachusetts’ (Massachusetts) Use of Coronavirus Relief Fund Proceeds ([detail](https://api.ai-analytics.org/ig-report/129123))
**OIG report number:** OIG-CA-25-019
**Recommendation number:** 1-1
## Text
Treasury Office of Inspector General (OIG) should follow-up with Massachusetts management to confirm if the $21,342 noted as unsupported expenditures within the Contracts greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Massachusetts' management to provide support for replacement expenses, not previous charged, that were eligible during the CRF period of performance. Further, based on Massachusetts management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type, if support is not provided.
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*Source: oversight.gov · AI Analytics · CC0 1.0*