State & Local Reports

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 February 2022 for 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 March 2022 for the 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 in the month of March 2022 for the COVID-19 emergency and the cumulative financial activity since the state began receiving funding in April 2020.

What Was Performed? An Agreed Upon Procedures (AUP) attestation engagement of the Department of Health and Social Services (DHSS), Division of Developmental Disabilities Services (DDDS), and Community Services Unit’s Patients’ Trust Funds for Fiscal Year ended June 30, 2019.Why This Engagement? This engagement was performed as a result of confidential reports from the Auditor’s Office’s Fraud Hotline and Fraud App, 29 Del. C. § 2906, and Title 16 of Delaware Code, Chapter 60 Section 6002, 6003, and 6004 which is applicable to any institutions operated, maintained, or under the supervision of the Department of Health and Social Services (DHSS).The State Auditor’s Office performed agreed upon procedures on a sample of patients’ trust fund accounts including verifying interest earned and cash disbursement and cash receipt transactionsare applied, reconciled and compliant with the Unit’s policy and procedures and the state’s financial accounting requirementsCommunity Services is a unit operated under Division of Developmental Disabilities Services which provides services to approximately 5,083 patients with over $3.3M in Patients’ Trust Fund deposits processed in Fiscal Year 2019.What Was Found? Our AUP engagement contains the following results: • The Patient Trust Fund appropriation received the correct monthly allocation of earningsin FY2019 from OST and the interest earning correctly posted to the individual patientaccount.• Community Services recorded ACH payments to the correct patient account.• Community Services did not reconcile the state accounting system to the unit’s accountingsystem for June 30, 2019.• Community Services did not close deceased patient accounts and discharge the accountbalances.• Community Services did not record manual checks received on the incoming check depositlog.• Community Services did not have all supporting documentation for cash disbursementtransactions including some authorized signatures and purchase receipt documentation.The new report, Department of Health and Social Services Community Services Unit Patients’ Trust Fund” can be found here.Please do not reply to this email. For any questions regarding the attached report, pleasecontact State Auditor Kathleen K. McGuiness at Kathleen.Mcguiness@delaware.gov

This investigative audit was performed in accordance with Louisiana Revised Statutes 24:513, et seq. to determine the validity of complaints we received. The procedures we performed primarily consisted of making inquiries and examining selected financial records and other documents and do not constitute an examination or review in accordance with generally accepted auditing or attestation standards. The Washington Parish Fire Protection District No. 7 (District 7) Secretary provided inaccurate and incomplete information to the Louisiana Workforce Commission to obtain COVID-19 pandemic unemployment benefits. However, records we reviewed and witnesses we spoke to indicate Ms. Glenn continued to work for District 7 and resumed receiving her regular wages in July 2020, but continued to certify for and draw unemployment benefits for nearly 13 more months, until August 4, 2021.

What Was Performed? An Agreed Upon Procedures (AUP) attestation engagement of the Department of Health and Social Services (DHSS), Division of Developmental Disabilities Services (DDDS), Stockley Center Patients’ Trust Fund for Fiscal Year ended June 30, 2019. WhyThis Engagement? This engagement was performed in accordance with 29 Del. C. § 2906 and in response to confidential fraud allegations reported to the Auditor’s Office. The limited scope of procedures were designed to ensure compliance with specific internal control requirements and 16 Del. C. Chapter 60 Section 6002, 6003, and 6004 which is applicable to any institutions operated, maintained, or under the supervision of the Department of Health and Social Services (DHSS).The State Auditor’s Office performed agreed upon procedures on a sample of patients’ trust fund accounts including verifying interest earned, cash disbursement and cash receipt transactions applied and reconciled are compliant with the Center’s policy and procedures and the state’s financial accounting requirements. The Stockley Center, located in Georgetown, Delaware, has a 50-bed capacity and had over $500,000in Patients’ Trust Fund deposits in Fiscal Year 2019.What Was Found? Our AUP engagement contains the following results: • The Patient Trust Fund appropriation received the correct monthly allocation of earningsin FY2019 from OST and the interest earning correctly posted to the individual patientaccount.• The Stockley Center had signed authorization and supporting documentation for cashdisbursement transactions.• The Stockley Center recorded ACH payments to the correct patient account.• The Stockley Center did not reconcile the state accounting system to the unit’s accountingsystem for June 30, 2019.• The Stockley Center did not close deceased patient accounts and discharge the accountbalances.• The Stockley Center did not record manual checks received on the incoming check depositlog.The new report, “Department of Health and Social Services Stockley Center Patients’ Trust Fund,”can be found here.Please do not reply to this email. For any questions regarding the attached report, pleasecontact State Auditor Kathleen K. McGuiness at Kathleen.Mcguiness@delaware.gov

What Was Performed? An Agreed Upon Procedures (AUP) attestation engagement of the Department of Health and Social Services (DHSS), Division of Substance Abuse and Mental Health (DSAMH), Delaware Psychiatric Center (DPC) Patients’ Trust Fund for Fiscal Year ended June 30,2019.Why This Engagement? This engagement was performed in accordance with 29 Del. C. § 2906 and inresponse to confidential fraud allegations reported to the Auditor’s Office. The limited scope of procedureswere designed to ensure compliance with specific internal control requirements and 16 Del. C. Chapter 60Section 6002, 6003, and 6004 which is applicable to any institutions operated, maintained, or under thesupervision of the Department of Health and Social Services (DHSS).The State Auditor’s Office performed agreed upon procedures on a sample of patients’ trust fundaccounts including verifying interest earned, cash disbursement and cash receipt transactionsapplied and reconciled are compliant with the Center’s policy and procedures and the state’sfinancial accounting requirements.DPC, a unit operated under DSAMH, located in New Castle, Delaware, has a 115-bed capacity and hadover $60,000 in Patients’ Trust Fund deposits in Fiscal Year 2019.What Was Found? Our AUP engagement contains the following results:• The Patient Trust Fund appropriation received the correct monthly allocation of earningsin FY2019 from OST and the interest earning correctly posted to the individual patientaccount.• DPC provided their reconcilement of the state accounting system to the unit’s accountingsystem for June 30, 2019, however OAOA was unable to reconcile based on documentationprovided.• OAOA was unable to verify DPC recorded ACH payments to the correct patient accountbecause no supporting documentation was provided to perform the test procedure.• DPC did not consistently record manual checks received on the incoming check deposit log.• DPC did not close deceased patient accounts and discharge the account balances.• DPC did not have all supporting documentation for cash disbursement transaction includingmissing or undetermined authorized signatures and missing supporting documentationincluding support for the FSF state accounting system. Further, some transaction dates inthe documentation provided did not match.The new report, Department of Health and Social Services Delaware Psychiatric Center Patients’Trust Fund,” can be found here.Please do not reply to this email. For any questions regarding the attached report, pleasecontact State Auditor Kathleen K. McGuiness at Kathleen.Mcguiness@delaware.gov.

What Was Performed? A special report that reviewed Delaware’s drug overdose data on Delaware Healthand Social Services’ My Healthy Community Data Dashboard, specifically sections related to drug overdoses.Why This Engagement? In accordance with 29 Del. C. §2909, the State Auditor shall file written reportscovering the Auditor’s postaudits with the state agency concerned, the Governor, the General Assembly, theAttorney General and the Director of the Office of Management and Budget; and, if the Auditor deemsnecessary, the Auditor may present special reports to the General Assembly for consideration and action.The audit reports shall set forth: (1) Whether all expenditures have been for the purpose authorized in theappropriations therefor; (2) Whether all receipts have been accounted for and paid into the State Treasuryas required by law; (3) All illegal and unbusinesslike practices; (4) Recommendations for greatersimplicity, accuracy, efficiency and economy; and (5) Such data, information and recommendations as theAuditor of Accounts may deem advisable and necessary.This special report evaluates potential changes to expand the DHSS data dashboard to improve dataquality, increase community awareness of key issues regarding the opioid crisis, and better informresponse efforts. This report also explores best practices from neighboring states and compares efforts toprovide thorough information that can be used to better address the opioid crisis.What Was Found?• Data Timeliness Issues: The drug overdose statistics provided on the My Healthy CommunityDashboard are not up-to-date with current available information.• Missing Data Comprehensiveness: The dashboard lacks demographic breakdowns of data as wellas key statistics for areas such as treatment, recovery, and local data.• Lack of Functionality: The dashboard is lacking in several areas for ideal functionality, creatinguser issues and barriers to access of key data.• Recommendations: This report contains 4 recommendations for and analysis of Delaware’s datadashboard for drug overdose data.The new special report, “Falling Short During the Opioid Crisis? Delaware’s Overdose Dashboard” can befound here.For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness atKathleen.Mcguiness@delaware.gov.