Report No. 20-19, Limited Scope Review of State Building Management in Response to COVID-19 by the Central Services Division of the Department of Accounting and General Services reviews measures the department has taken to protect the health and safety of employees and visitors to buildings it manages.


We intended to report on the Department of Health’s COVID-19 contact tracing process; however, the department did not respond to our requests for information. As a result, our report relied on Centers for Disease Control and Prevention’s interim guidance on COVID-19 contact tracing plans. We also include observations of the department’s contact tracing efforts where appropriate and to the extent that we were able to obtain the information.

In this supplement to Report No. 20-06, we provide additional information about the special and revolving fund accounts, specifically whether the moneys in the accounts can be transferred to the State’s General Fund or otherwise repurposed.

We review special, revolving, and trust funds every five years, providing important information on state moneys held outside of the State’s General Fund. This report contains two sections. The first identifies special and revolving fund accounts that have been inactive for the past fiscal years. The second lists special and revolving fund accounts whose balances appear to be significantly more than necessary to support the associated programs.

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