PER-2021-3005A

The audit found that the North Carolina Office of State Budget and Management’s (OSBM) North Carolina Pandemic Recovery Office (NCPRO) did not design and implement procedures to ensure that Coronavirus Relief Funds were being spent in accordance with the 2020 COVID-19 Recovery Act or that programs that received Coronavirus Relief Funds were achieving their legislatively intended results. As a result, there was an increased risk that recipients could have misused the funds without the misuse being detected and corrected timely. Additionally, NCPRO was limited in its ability to know whether funds were achieving legislatively intended results and take timely corrective action if necessary. Details about each item are provided in the Findings, Recommendations, and Responses section of the report. The agency generally agreed with the results of the audit. However, to ensure that readers are not misled and that the importance of the auditor findings are not minimized, the report includes a State Auditor’s Response.