# OIG-CA-25-019 - Recommendation 10-1
> **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:** 10-1
## Text
Treasury OIG should request Massachusetts management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $91,646,107 of fringe benefits and bonus payments ineligible costs charge to the Aggregate Payments to Individuals payment type. If support is not provided, Treasury OIG should recoup the funds. Additionally, Treasury OIG should request that Massachusetts management perform an assessment to determine if there were any additional one-time bonus payments not related to hazardous duty included within its Aggregate Payments to Individuals claims and identify those for repayment to Treasury, as applicable. Further, based on Massachusetts management's responsiveness to Treasury OIG's requests and its 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 Aggregate Payments to Individuals payment types.
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*Source: oversight.gov · AI Analytics · CC0 1.0*