State & Local Reports

The Department of Taxation and Finance is responsible for administering more than 40 State and localities, including the sales and use tax. Provisions of State Tax impose a tax on sales of table personal property can certain services, with some exemptions and require vendors that makes these sales to register for a Certificate of Authority, collect the tax from customers, and remit the tax to the State. The COVID-19 pandemic has negatively impacted sales tax collections due to restrictions on businesses throughout 2020 and 2021. Collections have since begin to rebound, and, as of May 2021, States sales tax collections increased by nearly 60 percent over the same month in 2020. The Department has generally taken steps to ensure that entities required to register as sale tax vendors, have done do. However, we found several opportunities for improvement.

The primary objective of this report is to show Missouri's spending of federal assistance in the month of July 2021 for the Coronavirus Disease 2019 (COVID-19) emergency and the cumulative financial activity since the state began receiving funding in April 2020.

The primary objective of this report is to show Missouri's spending of federal assistance in the month of August 2021 for the Coronavirus Disease 2019 (COVID-19) emergency and the cumulative financial activity since the state began receiving funding in April 2020

The primary objective of this report is to show Missouri's spending of federal assistance from the American Rescue Plan (ARP) Act in the month of July 2021 for the Coronavirus Disease 2019 (COVID-19) recovery and the cumulative financial activity since the state began receiving funding in May 2021.

The primary objective of this report is to show Missouri's spending of federal assistance from the American Rescue Plan (ARP) Act in the month of August 2021 for the Coronavirus Disease 2019 (COVID-19) recovery and the cumulative financial activity since the state began receiving funding in May 2021.

Since March 2020, early in the COVID-19 pandemic, and through October 2021, the federal government has allocated through various acts $74.9 billion to the State of Arizona and its local governments, businesses, and individuals for COVID-19 response and relief efforts. This special COVID-19 funding report presents information on the amounts, intended purposes, and recipients of those allocations. It also presents the results of our audit of the allocated monies Arizona State government directly spent and distributed during fiscal year 2020.

Since March 2020, early in the COVID-19 pandemic, and through October 2021, the federal government has allocated through various acts $74.9 billion to the State of Arizona and its local governments, businesses, and individuals for COVID-19 response and relief efforts. This special COVID-19 funding report presents information on the amounts, intended purposes, and recipients of those allocations. It also presents the results of our audit of the allocated monies Arizona State government directly spent and distributed during fiscal year 2020.

The Auditor’s Office follows up on audit recommendations to support county government’s accountability. The county implemented most of the Auditor’s recommendations from the first audit report on the county’s response to the COVID-19 pandemic. The Multnomah County Sheriff’s Office did not implement our recommendation to expand the use of free-phone calls or modify lobby video visit operations to allow for safe use. For Library locations, the county did not implement our recommendation to add COVID-19 specific cleaning and disinfecting requirements into its contracts with janitorial providers prior to adding substantial in-person capacity

MGC administers both self-voluntary and non-voluntary gambling exclusion lists which prohibit individuals from gaming activities in the state. Although the audit, which examined July 1, 2018 through March 31, 2020, found no deficiencies in these areas, it highlighted the need for MGC to improve collaboration with other entities around issues facing the state’s horse racing industry.