State & Local Reports

The audit concluded that the Small Business Relief Program disbursed approximately $282 million of CARES Act funds through the issuance of 5,754 grants; however, the distribution rate of grant funds fell far short of expectations. The State expected to distribute $150 million per month, yet only $18 million was distributed by the end of the program’s second month. Additionally, Results of testing found a high rate of unallowable grant awards. Auditors tested 155 grants and identified at least one error for 39 percent of the grants tested

What Was Performed? A special report that reviewed the State of Delaware’s use of federal grant funds provided by the National Sexual Assault Kit Initiative (SAKI) for implementing best practices to clear the backlog of untested rape kits. Why This Engagement? Under Delaware Code 2909, the State Auditor may produce special reports that examine state agencies’ performance and offer recommendations for greater accuracy and efficiency, as well as data, information, and recommendations the auditor deems advisable and necessary. This special report evaluates a state legislative change as trending in other states that can help further improve the state’s process regarding SAKs to prevent backlogs from forming and ensure justice for survivors. What Was Found? • Sexual Assault Kits and the SAKI Program: A Sexual Assault Kit, also referred to as Sexual Assault Evidence Kit or SAK for short, is used for the collection of DNA in the event of a sexual assault case. The SAKI program is a federal grant program created to address the number of unsubmitted DNA test kits managed by law enforcement. The SAKI program provides federal grants to address issues affecting the processing of SAKs. • Federal Assistance: Delaware received $1.169 million in federal grants in 2015 and an additional $1 million in 2018 to address SAK backlog and underlying issues. • Falling behind: Six out of seven neighboring states have enacted laws and/or made changes to their policies to mandate timely submission for all rape kits to the crime lab. Delaware has yet to address legislation to prevent future backlogs from accumulating. • Observation: Delaware does not currently mandate testing for all SAKI kits. Delaware’s SAKI Coordinator reported that the state is currently working with SAKI Partners toward the goal of implementing a "Test All Kits" policy which reflects SAKI national best practices. • Recommendation: Enact legislation/policy mandating testing for all rape kits to eliminate the backlog from reoccurring and ensure justice is provided for victims. The new special report, “Delaware Erases Rape Kit Backlog” can be found on our website at auditor.delaware.gov. Please do not reply to this email. For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness at Kathleen.Mcguiness@delaware.gov.

The Cuyahoga County Department of Internal Auditing (DIA) conducted an audit to assess the effectiveness of Cuyahoga Emergency Communications System (CECOMS) operations and compliance with related emergency response guidelines. The purpose of this audit was to ensure that 9-1-1 calls are answered timely and managed appropriately, and that emergency and response services are managed appropriately. The audit’s purpose was also to determine whether CECOMS was operating in a control conscious environment with adequate controls in place, and if controls do exist, to determine if they were adequate to effectively and efficiently achieve CECOMS goals. The audit found that CECOMS was generally in compliance with relevant Ohio Administrative Code compliance, and that CECOMS appears to be well managed. However, audit procedures also revealed that newly hired employees were not trained in the agency’s emergency medical dispatching protocols, that completion of periodic system tests were not ensured, that CECOMS does not ensure completion of requests for emergency services, and that CECOMS maintained inadequate policies relative to the number of quality assurance reviews necessary to ensure both 9-1-1 and incident response service calls are managed in accordance with proper policies and guidelines.

This special report provides summary information and 3 interactive dashboards with Arizona school districts’ and charter schools’ reported spending through June 30, 2021, and planned spending of allocated/awarded COVID-19 federal relief monies. This special report also provides Arizona Department of Education (ADE)-reported spending through June 30, 2021, and planned future spending of the discretionary COVID-19 federal relief monies that it received, as required by the law. This information is included below the dashboards.

What Was Performed? A report on internal controls over financial reporting and on compliance and other matters based on an audit of financial statements for fiscal year ending June 30, 2021. Why This Engagement? Government auditing standards require the State to issue a report on the controls relied on in the financial statement audit of the State’s Annual Comprehensive Financial Report (ACFR). Although the purposes of the ACFR is to provide financial transparency and accountability of the management of the state funds, this report is to provide information on any instances of improper controls and non-compliance that were considered to be reportable to the State. The internal control report and findings of the ACFR, were conducted according to generally accepted government auditing standards (GAGAS) but do not express an opinion on the effectiveness of the State’s internal controls. What Was Found? There were two findings in this report: • There was a material weakness found with the Department of Labor unemployment fund controls not being properly implemented to ensure that cash, taxes receivable, accounts receivable, intergovernmental receivables, claims payable, unemployment tax revenue, unemployment benefit expenses, and federal grants revenue were recorded accurately. As a result, the Department of Labor posted audit adjustments because of these misstatements. • There was a significant deficiency found with the Department of Labor unemployment insurance cash and cash equivalents. The reconciled book balance on the bank statement did not agree to the balance recorded in the general ledger. The Department of Labor posted an adjusting accounting entry of $2,910, 437 with an unresolved variance of $82,382 because of the reconciliation process variance found. The State of Delaware’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards for the Fiscal Year 2021 can be found on our website.

What Was Performed? A special report that reviewed auditor’s reports using the COVID-19 Data Quality Audit Template. This report reviews audit reports that have used the template and identifies common issue areas that provide insight and considerations for improving the economy and efficiency of Delaware’s public health emergency response efforts. Why This Engagement? Under the Delaware Code, it is the State Auditor’s responsibility to offer suggestions to improve efficiency and effectiveness in state government. This special report evaluates national and state trends in COVID-19 data quality that can help inform and improve the effectiveness of the state’s response during public health emergencies. What Was Found? • COVID-19 Data Quality Audit Template: The COVID-19 Data Quality Audit Template was developed as part of a bipartisan multistate effort to develop a consistent tool for states to assess their approach to data collection, reporting, and monitoring of coronavirus cases. The template has been used by 5 states so far with additional reports in progress in other offices. • Demographic Data Issues: Many states noted issues collecting relevant demographic data. States lacking this data has significant challenges identifying higher risk groups and providing focused mitigation and treatment efforts. Some states leveraged other health information systems to improve data quality. • Data Dashboards and Information Infrastructure: 4 out of 5 reports noted major challenges due to information systems that were unprepared for the scale of the COVID-19 pandemic. Some lacked clear guidance on what data should be collected, but others noted antiquated systems that reduced the efficiency and accuracy of public health data collection efforts. • Mortality Information and Data Quality Issues: Many reports found issues affecting mortality data and identifying cause of death. Differences in methodology in some states contributed to decreased public trust in data quality. Clear guidance regarding cause of death is an important subject of consideration for data collection efforts. • Takeaways: Delaware can be more effective in future public health emergencies by proactively developing robust policies, procedures, and information systems. The new special report, “COVID-19 Data Quality Audit Template: Compare and Contrast” can be found on auditor.delaware.gov. Under Delaware Code 2909, the State Auditor may produce special reports that examine state agencies’ performance and offer recommendations for greater accuracy and efficiency, as well as data, information, and recommendations the auditor deems advisable and necessary. Please do not reply to this email. For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness at Kathleen.Mcguiness@delaware.gov.