State & Local Reports

What Was Performed? A financial statement audit ofthe Delaware State Lottery’s Annual ComprehensiveFinancial Report for Fiscal Years 2020 and 2021.Why This Engagement? This engagement was performed in accordance with 29 Del. C. § 4816 and 29 Del.C. § 2906.On Dec. 9, 2021, an audit of the Delaware State Lottery’s Financial Statements was released. That auditpresented only basic financial statements about the lottery.This engagement is for the Delaware State Lottery’s Annual Comprehensive Financial Report (ACFR). Incontrast, the ACFR presents a wider variety of important information to help readers properlyunderstand the basic statements. This allows the Delaware State Lottery to participate in the GovernmentFinancial Officers Association (GFOA) ACFR certification program, which it has participated in for over 20years.Unlike many other state lotteries, the Delaware Lottery’s revenue is not earmarked for any specific causeor group. Instead, the lottery generates income for the state’s General Fund.The General Fund is a pool of money that finances a variety of state services, such as youth education,neighborhood protection from crime and pollution, parks and beaches maintenance, and healthcare forfamilies and seniors. In this way, the Delaware Lottery helps pay for services that otherwise would requireadditional tax dollars.The Delaware Lottery contributed over $175 million to the state’s General Fund in Fiscal Year 2020 and$216 million to the state’s General Fund in Fiscal Year 2021.The Delaware Lottery requested a comparative report reflecting the past two fiscal years.What Was Found? It’s my pleasure to report this audit contains an unmodified opinion.1 There were nofindings required to be reported under Government Auditing Standards.

This report examines the damage the pandemic has inflicted on the restaurant, retail, and recreation sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones. While approaches to targeting federal funding have improved, the City and the State have already recognized that they need to do more to assist the City’s disadvantaged businesses. The state of these sectors suggests support may be necessary for some time for them to fully recover

The audit examined whether CHIA maintained information that was updated at least annually on its consumer healthcare information website, CompareCare, as required by state law. The audit examined the period of January 1, 2019 through November 30, 2020.

The audit examined CHD’s compliance with its representative payee process for residents of Department of Developmental Services (DDS) and Department of Mental Health (DMH) group homes, examined the complaint processes for DDS and DMH-funded group homes and programs, and determined whether the duties and membership composition of the CHD human rights committee (HRC) complied with the HRC bylaws and applicable policies, procedures, and regulations. The audit examined the period from period July 1, 2018 through June 30, 2020.

What Was Performed? A special report of the Delaware Volunteer Fire Service for the fiscal year ended June 30, 2021.The Delaware Volunteer Fire Service is responsible for fire, rescue, emergency medical and other emergency-response-related services for local jurisdictions. Their operational activities include accounting, equipment purchases and maintenance of vehicles and gear, and management of facilities. Why This Engagement? This engagement was performed in accordance with 16 Del. C. § 6608, which requires each volunteer fire company to submit a completed audit by an independent certified public accounting firm to the State Fire Commission annually within six months of the end of the fiscal year.What Was Found? After performing a detailed cost analysis of all volunteer fire companies’ annual financial statements, my team and I determined that the Volunteer Fire Service saved Delaware taxpayers approximately $255.7 million in FY21. This amount was determined by figuring how much it would cost for the state to have a fully paid fire service instead of having one that largely uses volunteers.In addition, the Audit Team continues to recommend that the Delaware General Assembly create a fund independent of Grant-In-Aid to assist Delaware’s Volunteer Fire Service.The Delaware Fire Service special report for fiscal year ended June 30, 2021, can be found on our website auditor.delaware.gov

On October 27, 2020, the Department notified our Office regarding a potential loss of public funds, as required by state law (RCW 43.09.185). Our investigation determined a misappropriation of unemployment insurance benefit funds occurred at the Department, totaling $315,282, and that the Department made an additional $121,503 in questionable payments related to this situation between January 1, 2020, and December 31, 2020. The Department also referred the case to the U.S. Department of Labor’s Office of Inspector General (OIG) and the Federal Bureau of Investigation (FBI) for investigation

During the COVID-19 pandemic, unemployment in Colorado and nationwide led to an increase in claims for benefits. For example, the Department received 1,100 percent more claims in Calendar Year 2020 than it received in Calendar Year 2019.

This report details the growth in Medicaid enrollment before and during the pandemic, as well as evaluating those enrollment changes in relation to the economy’s performance. The report also evaluates risks that could result from more enrollees remaining on Medicaid than projected, and offers recommendations for policy makers as we strive to effectively manage this essential program.

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 September 2021 for the Coronavirus Disease 2019 (COVID-19) recovery and the cumulative financial activity since the state began receiving funding in May 2021.