State & Local Reports

We found that the Department failed to implement general Information Technology controls over the Pandemic Unemployment Assistance System, The Department failed to ensure Pandemic Unemployment Assistance claimants met eligibility requirements, The Department did not have sufficient internal control over the determination of accruals for payments related to both the Unemployment Insurance program and the Pandemic Unemployment Assistance program.

What Was Performed? A special report that reviewed information from Delaware’s COVID-19 pandemic dashboard involving vaccines administered to residents and staff of long-term care facilities (LTCFs). Why This Engagement? Under the Delaware Code, it is the state auditor’s job to offer suggestions to improve efficiency and effectiveness in state government. This special report evaluates the information contained in the state dashboard pertaining to LTCF vaccines and shows how the dashboard compares to neighboring states in providing key vaccine metrics. This special report is intended to help the public and state health officials identify additional COVID-19/vaccination data that could be helpful if provided. What Was Found? Delaware’s dashboard does not contain key vaccine metrics involving LTCFs, which have been disproportionately affected by the COVID-19 pandemic. The inclusion of this information would be in the public interest and would allow the state to be more transparent to Delawareans. The report highlights one observation: 1. LTCF Vaccine information: The state dashboard would benefit from including six additional LTCF vaccine metrics. These metrics provide transparency and allow the government to identify additional trends in data used to address the pandemic from a policy standpoint. The special report offers one recommendation for improvement. The new special report, “How’d We Do? Families Deserve More Details on Vaccination Rates at Delaware Long-Term Care Facilities” can be found on our website.

Audit showed some of CES' active and former educators did not have proper state licensing or complete required annual teacher evaluations. The audit examined July 1, 2017 through March 31, 2019.

We found that the City developed a sound financial management process to ensure CARES Act funds were spent in accordance with the Act.

We found that the City developed a sound financial management process to ensure CARES Act funds were spent in accordance with the Act.

Audit led to improvements in MassHealth's program integrity and oversight of claims and payments for dual-eligible members. The audit examined the period January 1, 2015 through July 31, 2019 and was performed in collaboration with the U.S. Department of Health and Human Services (HHS) Office of Inspector General’s (OIG) Boston office.

What Was Performed? An examination of the Appoquinimink School District’s Schedule of Construction Projects for Fiscal Year Ended June 30, 2019. Why This Engagement? School construction examination engagements, which are mandated by Delaware Code, 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 Our examination did disclose two findings required to be reported under Government Auditing Standards: • Of the 29 construction purchase orders we sampled, 15 of them – totaling $34,176,340 – did not contain the Facilities Manager’s signature. • The district did not properly document $9,245,875 for the Fairview Campus: Cantwell’s Bridge Middle School and Odessa High School projects on its Schedule of Construction Projects. The Fiscal Year Ended June 30, 2019 Statewide School Districts’ Construction Projects Examination Engagements for Appoquinimink School District can be found on our website.

The objective of our audit was to assess the city’s financial controls related to the initial federal aid Denver received for its pandemic response efforts. This audit specifically focused on the $126.9 million the city received from the federal Coronavirus Relief Fund. The audit found that, in 2020, the Department of Finance sufficiently managed the city’s progress in spending federal coronavirus relief funds on pandemic-related expenses, but the city should also better document individual transactions. Additionally, we found problems related to how the city accounted for the interest it earned on the relief dollars.

The State of Oklahoma Single Audit Report for the fiscal year ended June 30, 2020 contains the independent auditor’s reports on compliance for each major federal program, on internal control over compliance, and on the Schedule of Expenditures of Federal Awards (SEFA) required by Uniform Guidance. Additionally, the Statewide SEFA is included and reflects $10,130,470,891 in federal expenditures during the year. The total federal expenditures increased by approximately $3 billion from SFY2019 due to the receipt of additional federal funding because of COVID-19. he 2020 Single Audit Report disclosed federal questioned costs of $34,145,474 and state questioned costs of $7,391,874 that are detailed within the findings presented in the Schedules of Findings and Questioned Costs section of the report. The resolution of these questioned costs will be determined by the respective federal grantors.