Pandemic Funding Oversight
Quarterly Report
2024 Third Quarter
October 15, 2024
Jeffrey S. Shapiro, Esq., CIG
Inspector General
Office of the Inspector General
Commonwealth of Massachusetts
 This page is intentionally left blank.
Office of the Inspector General for the Commonwealth of Massachusetts 2 | Page
 October 15, 2024
Via Electronic Mail
Her Excellency Maura Healey The Hon. Michael J. Rodrigues, Chair The Hon. Aaron M. Michlewitz, Chair
Governor of Massachusetts Senate Committee on Ways and Means House Committee on Ways and Means
Maura.Healey@mass.gov Michael.Rodrigues@masenate.gov Aaron.M.Michlewitz@mahouse.gov
The Hon. Ronald Mariano The Hon. Marc R. Pacheco, Chair The Hon. John J. Mahoney, Chair
Speaker of the House Senate Post Audit and Oversight House Post Audit and Oversight
Ronald.Mariano@mahouse.gov Marc.Pacheco@masenate.gov John.Mahoney@mahouse.gov
The Hon. Karen E. Spilka Matthew Gorzkowicz, Secretary The Hon. Bruce E. Tarr
President of the Senate Exec. Office for Admin. and Finance Senate Minority Leader
Karen.Spilka@masenate.gov Matthew.Gorzkowicz@mass.gov Bruce.Tarr@masenate.gov
The Hon. Bradley H. Jones Jr. Michael D. Hurley, Senate Clerk Steven T. James, House Clerk
House Minority Leader Office of the Clerk of the Senate Office of the Clerk of the House
Bradley.Jones@mahouse.gov Michael.Hurley@masenate.gov Steven.James@mahouse.gov
Re: Office of the Inspector General Pandemic Funding Oversight Quarterly Report
Dear Governor Healey and Commonwealth Leaders:
Enclosed please find the Office of the Inspector General’s (OIG) Pandemic Funding Oversight
Report for the third quarter of Calendar Year (CY) 2024.
In this year’s third quarter, the OIG spent $31,621.56 from the reserve fund on salary costs. Since
funding was made available, the OIG has spent $335,821.32.
In this report, the OIG details its pandemic funding oversight work for the period between July 1,
2024, and September 30, 2024, including its reviews, guidance and trainings.
If you have any questions or concerns about the OIG pandemic funding oversight program or this
report, please reach out to me or Michael Frieber, Director of Special Funding Oversight, at
Michael.G.Frieber@mass.gov.
Thank you for reviewing this quarterly report.
Sincerely,
Jeffrey S. Shapiro, Esq., CIG
Inspector General
Office of the Inspector General for the Commonwealth of Massachusetts 3 | Page
cc (by email):
Stacy DeBole, State Librarian, State Library of Massachusetts
Susanne O’Neil, Deputy Inspector General, OIG
Joshua Giles, Director, Government Outreach and Public Policy Division, OIG
Michael Frieber, Director, Special Funding Oversight Division, OIG
Nataliya Urciuoli, Senior Executive Assistant, OIG
Office of the Inspector General for the Commonwealth of Massachusetts 4 | Page
 Table of Contents
Sec�on One: State Program Reviews……………..6
Sec�on Two: Guidance………………………………….7
Sec�on Three: Trainings………………………………..8
Appendix A: Table of Abbrevia�ons.……………..9
Office of the Inspector General - Pandemic Funding Oversight Report
CY 2024; Quarter 3
Section One: State Program Reviews
The Office of the Inspector General (OIG) reviews administration and monitoring plans used by state
agencies for programs funded through federal pandemic awards to ensure that plans address relevant
fraud, waste and abuse risks, and that agencies follow the plans.
Over the past quarter, the OIG started reviews of a state agency and a quasi-public agency related to their
administration and oversight of programs supported by federal pandemic awards. The OIG is also
reviewing responses from agencies to earlier recommendations related to their programs.
Additionally, the OIG is developing project plans for its next series of reviews related to programs
supported with pandemic awards.
Office of the Inspector General for the Commonwealth of Massachusetts 6|Page
Office of the Inspector General - Pandemic Funding Oversight Report
CY 2024; Quarter 3
Section Two: Guidance
The OIG regularly publishes written guidance to assist recipients and administrators of programs that
administer, oversee or use pandemic funds. This guidance relates to eligible uses of federal awards and
related rules, choosing and monitoring subrecipients, and project management best practices. Over the
past quarter, the OIG issued the following guidance:
Guidance Type Title Description
This advisory reminded Massachusetts
public school administrators of the
September 30, 2024, obligation deadline for
Deadline for the Elementary and Secondary School
OIG Advisory Spending ESSER Emergency Relief (ESSER) Fund. The
Funds Approaches advisory described key aspects of the ESSER
program and provided recommendations
about program oversight and project
management best practices.
This OIG Bulletin article provided key
considerations jurisdictions should account
Planning for ARPA
Bulletin Article for as they plan to spend funds in view of
Obligation Deadlines
the approaching pandemic relief funding
obligation deadline (December 31, 2024).
Office of the Inspector General for the Commonwealth of Massachusetts 7 | Page
Office of the Inspector General - Pandemic Funding Oversight Report
CY 2024; Quarter 3
Section Three: Trainings
The OIG, through its OIG Academy, provides trainings about federal pandemic awards, associated
rules, and best practices to a variety of Massachusetts public employees from state agencies, local
governments, school districts, and other public entities. So far, the OIG has delivered pandemic-
related trainings to over 700 attendees.
In the fourth quarter, the OIG will present the following training:
Class Title Dates Class Description
October 17, 2024 Best practices for developing strong project
Preparing for the Next
November 6, 2024 management plans for projects funded with
Emergency Now December 4, 2024 federal pandemic awards.
For further guidance, please visit the OIG’s Pandemic Funding Oversight
Resources page at www.mass.gov/guides/pandemic-funding-oversight-
resources.
Office of the Inspector General for the Commonwealth of Massachusetts 8 | Page
Office of the Inspector General - Pandemic Funding Oversight Report
CY 2024; Quarter 3
Appendix A: Table of Abbreviations
ARPA – Federal American Rescue Plan Act of 2021
ESSER – Elementary and Secondary School Emergency Relief
Office of the Inspector General for the Commonwealth of Massachusetts 9 | Page
Making Government Work Better Today
Than It Did Yesterday
Report Suspected Fraud, Waste and Abuse to the OIG Fraud Hotline
1-800-322-1323
IGO-FightFraud@mass.gov
Have a Ques�on About Chapter 30B? Send Us An Email At
30BHotline@mass.gov
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www.mass.gov/ig
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