# OIG-CA-25-019 - Recommendation 7-1
> **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:** 7-1
## Text
Treasury OIG should request Massachusetts to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $114,940 of ineligible costs charge to the Direct Payments greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds. Based on Massachusetts' responsiveness to Treasury OIG's requests and Massachusetts' ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Direct Payments greater than or equal to $50,000 payment type.
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*Source: oversight.gov · AI Analytics · CC0 1.0*