# Desk Review of the State of Tennessee’s Use of Coronavirus Relief Fund Proceeds
> **Other** by Department of the Treasury OIG · 2023-07-26
> *About: Department of the Treasury*
## Report
- **Title:** Desk Review of the State of Tennessee’s Use of Coronavirus Relief Fund Proceeds
- **Submitting OIG:** Department of the Treasury OIG
- **Component agency:** Department of the Treasury
- **Type:** Other
- **Publication date:** 2023-07-26

## Recommendations

- **Rec 1-1** (Closed): Castro found Contracts greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, and Aggregate Reporting less than $50,000 complied with the CARES Act and Treasury’s guidance.
- **Rec 2-1** (Open): Treasury OIG pursue obtaining documentation from Tennessee personnel and ensure reporting corrections are made. Further, based on Tennessee’s responsiveness to Treasury OIG’s requests and its ability to provide documentation and remove ineligible…
- **Rec 3-1** (Open): Treasury Office of Capital Access will follow-up to obtain the status of these Single Audit findings.
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/other/desk-review-state-tennessees-use-coronavirus-relief-fund-proceeds)
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