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Special Topic: State Spending of COVID-19 Federal Assistance

Recent audits examining state spending of federal assistance under the Coronavirus Aid, Relief, and Economic Security (CARES) Act.
Graphic displaying CARES Act audits.

The CARES Act was enacted by Congress on March 27, 2020 and provided Massachusetts with a total of $2.7 billion for expenditures related to the COVID-19 public health emergency. Under federal guidelines, CARES Act funding for state entities may only be used to cover costs that:

  • Are necessary expenditures incurred due to the public health emergency with respect to COVID–19;
  • Were not accounted for in the budget most recently approved as of March 27, 2020 for the State or government; and
  • Were incurred during the period that begins on March 1, 2020 and ends on December 31, 2021.

The Office of the State Auditor is performing audits of state entities that have received CARES Act funds to ensure their spending is appropriate under federal COVID-19 relief guidelines. Public trust demands that we provide an honest and unvarnished assessment of the appropriateness and effectiveness of the Commonwealth’s spending of CARES Act allocations and other pandemic-related relief. 

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Audit of the Worcester State University 

The audit reviewed WSU’s use of Higher Education Emergency Relief Fund (HEERF) grants received through the Coronavirus Aid, Relief, and Economic Security (CARES) Act and CRRSAA.

Audit of Springfield Technical Community College (STCC) 

Audit shows STCC's spending of federal assistance under the CARES Act has been consistent with federal guidelines.

Audit of Greenfield Community College (GCC) 

The audit found the college’s use of federal assistance under the Coronavirus Aid, Relief, and Economic Security (CARES) Act has been consistent with federal guidelines.

Audit of the Massachusetts Commission Against Discrimination 

The audit also reviewed whether MCAD had created a process for ensuring that CARES Act funds received complied with the policies issued by the Office of the Comptroller of the Commonwealth (CTR).

Audit of the Massachusetts College of Art and Design 

The audit examined financial activity from federal funds provided by the CARES Act and the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA).

Audit of Middlesex Community College 

The audit found MCC did not ensure that its users who had access to the finance and/or financial aid modules in Banner completed cybersecurity awareness training.

Audit of Bunker Hill Community College 

The audit found BHCC did not accurately record and report the institutional portion of Higher Education Emergency Relief Funds and the Governor’s Emergency Education Relief Fund. The audit examined the period of March 1, 2020 through June 30, 2021.

Audit of Bridgewater State University 

The audit found BSU did not ensure that all employees completed required cybersecurity awareness training. The audit examined the period of March 1, 2020 through March 31, 2021.

Audit of the Massachusetts Cultural Council 

The audit found that MCC did not verify artists’ eligibility prior to issuing grants from COVID-19 pandemic relief funds. The audit also found that MCC’s Internal Control Plan (ICP) was not updated with a COVID-19 component.

Audit of the Department of Higher Education 

The audit found that DHE did not ensure that all employees who were responsible for managing and administering Governor’s Emergency Education Relief (GEER) funding completed annual cybersecurity awareness training.

Audit of the Massachusetts Sheriffs' Association 

The Internal Control Plan of the Massachusetts Sheriffs’ Association Did Not Include All Required Components and Did Not Address the 2019 Coronavirus Pandemic.

Audit of the Berkshire Community College 

The audit examined whether BCC accurately recorded and reported the institutional portion of Higher Education Emergency Relief Funds (HEERF) and the Governor’s Emergency Education Relief Fund. The audit also reviewed if had required approval for all institutional-portion disbursements from HEERF I and HEERF II grants.

Contact

Phone

Main (617) 727-2075

Online

Auditor@MassAuditor.gov

Fax

(617) 727-3014

Address

Massachusetts State House
Room 230
Boston, MA 02133
Directions 

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