State & Local Reports

The OIG substantiated the allegation that James Fourcade, Broward County Transit (BCT)’s former director of maintenance, allowed Fraser Tool and Gauge, LLC, a brake kits vendor, to participate in the development of specifications used in a solicitation for a brake kits contract that the county subsequently awarded to Fraser.

What Was Performed? An Examination of the Laurel School District’s Schedule of Construction Projects for Fiscal Year Ended June 30, 2019. Why This Engagement? School construction examination engagements, which are mandated, are performed to determine compliance with Delaware Code, the State of Delaware Department of Education School Construction Technical Assistance Manual, and the State of Delaware Budget and Accounting Policy Manual. This engagement was performed in accordance with 29 Del. C. § 7526 and examines Bond Bill construction project expenditures incurred by the school district. What Was Found? It is my pleasure to report this engagement contained an unmodified opinion.1 In addition, our examination disclosed one finding required to be reported under Government Auditing Standards: • Seventeen purchase orders totaling $15,453,118 were examined, and five of those purchase orders – totaling $12,550,445 – did not have a contract number listed. The Fiscal Year Ended June 30, 2019, Statewide School Districts’ Construction Projects Examination Engagements for Laurel School District can be found on our website.

The audit found STCC's spending of federal assistance under the CARES Act has been consistent with federal guidelines. The audit examined March 1, 2020 through September 30, 2020.

We have conducted an audit of Homes and Community Renewal (HCR) to determine whether its Division of Housing and Community Renewal (Division) is obtaining federal reimbursements on time and in a manner that recovers all costs, and adequately ensures the Weatherization Assistance Program (WAP) meets federal reimbursement documentation requirements. The audit covered the period from April 1, 2017 through December 31, 2020

This audit was conducted to review performance measures and cost-effectiveness of economic development programs. The audit found that the department spent 22% of its small business assistance pandemic relief funds and can improve its business contact information. Further, business attraction and retention activities can be more effectively evaluated, and performance measures and metrics could be better used to evaluate outcomes

This audit was conducted to review performance measures and cost-effectiveness of economic development programs. The audit found that the department spent 22% of its small business assistance pandemic relief funds and can improve its business contact information. Further, business attraction and retention activities can be more effectively evaluated, and performance measures and metrics could be better used to evaluate outcomes

ODCA is participating in the National Data Quality COVID-19 Audit effort led by the Delaware State Auditor. This multistate audit seeks to gather information about what COVID-19 data states are collecting and reporting to provide a basis for improved and more consistent data collection nationally in the future. DC Health has built detailed systems and teams to collect, analyze, and report COVID-19data. At the same time, opportunities exist for reporting more information that the public needs.

ODCA is participating in the National Data Quality COVID-19 Audit effort led by the Delaware State Auditor. This multistate audit seeks to gather information about what COVID-19 data states are collecting and reporting to provide a basis for improved and more consistent data collection nationally in the future. DC Health has built detailed systems and teams to collect, analyze, and report COVID-19data. At the same time, opportunities exist for reporting more information that the public needs.

What Was Performed? Fourteen federal programs under seven state agencies were reviewed for the Uniform Guidance Single Audit for the Fiscal Year Ended June 30, 2020. Why This Engagement? The State of Delaware is required by federal law to have an annual audit of the administration of federal assistance programs. In fiscal year 2020, the state administered $3.5 billion in federal assistance programs through various state agencies. What was found? Seven entities were reviewed for the audit: • Department of Education • Department of Labor • Department of Health and Social Services • Department of Natural Resources and Environmental Control • Department of Transportation • Delaware National Guard • Office of Management and Budget Within those seven entities, a total of 14 federal programs were reviewed. Overall, the state received an unmodified opinion.1 However, there were 16 findings in total, and five of those 16 led to a qualified opinion.2 Of the 16 findings issued in the report, five were repeat findings. The entities with repeat findings were: • Department of Health and Social Services (x4) • Department of Health and Social Services and Department of Labor (x1) Recommendations: Our office will work with the federal government to resolve the findings identified with the state agencies. The FY20 State of Delaware Uniform Guidance Single Audit Reporting Package can be found on our website.

The audit of the Office of Court Interpreter Services (OCIS) within the Trial Court examined and found no deficiencies in its hiring and management of court interpreters. The audit examined the period November 15, 2019 through October 31, 2020.