# Desk Review of the Commonwealth of Massachusetts’ (Massachusetts) Use of Coronavirus Relief Fund Proceeds
> **Other** by Department of the Treasury OIG · 2024-12-19
> *About: Department of the Treasury*
## Report
- **Title:** Desk Review of the Commonwealth of Massachusetts’ (Massachusetts) Use of Coronavirus Relief Fund Proceeds
- **Submitting OIG:** Department of the Treasury OIG
- **Component agency:** Department of the Treasury
- **Type:** Other
- **Publication date:** 2024-12-19

## Recommendations

- **Rec 1-1** (Open): 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…
- **Rec 10-1** (Open): 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…
- **Rec 3-1** (Open): Treasury OIG should request Massachusetts perform an assessment to determine whether there was any additional advertising and marketing costs charged to CRF within its Contracts greater than or equal to $50,000 payment type and identify those for…
- **Rec 4-1** (Open): 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 $25,527 of ineligible costs charged to the Contracts greater than…
- **Rec 5-1** (Open): Treasury OIG should follow-up with Massachusetts management to confirm if the $107,824 noted as unsupported expenditures within the Transfers greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG…
- **Rec 6-1** (Open): 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 $59,225 of ineligible costs charged to the Transfers greater than or equal…
- **Rec 7-1** (Open): 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…
- **Rec 7-2** (Open): Treasury OIG should request Massachusetts management perform an assessment over whether there were any additional indirect costs or negotiated rates claimed within its Direct Payments greater than or equal to $50,000 and Grants greater than or equal…
- **Rec 8-1** (Open): 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 $70,625,069 of ineligible costs charge to the Aggregate Payments…
- **Rec 9-1** (Open): 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…
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/other/desk-review-commonwealth-massachusetts-massachusetts-use-coronavirus-relief-fund)
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