State & Local Reports

The audit showed the Disabled Persons Protection Commission (DPPC) has been consistently missing required state deadlines for abuse investigations and did not have a system for identifying persons with repeated allegations of reported abuse. The audit examined July 1, 2017 through June 30, 2019.

What Was Performed? An Agreed Upon Procedure of the Office of the State Treasurer (OST) Bank Reconciliations for Quarter Ended June 30, 2020. OST’s bank reconciliations team reconciles the collections and disbursements recorded with banks with what is recorded in the state’s accounting system (First State Financials). The team ensures the total amounts are accurately recorded in both systems.Additionally, the team haphazardly1 selected a sample of wire transfers to ensure they matched the bank statements and occurred within one business day.What was found? All tested samples reconciled correctly.Why This Engagement? This engagement was performed in accordance with 29 Delaware Code §2906(b). The State Auditor reviews the bank reconciliations produced by OST to ensure the reconciliations are accurate.The Agreed Upon Procedures of the Office of the State Treasurer Bank Reconciliations forQuarter Ended June 30, 2020, can be found on our website.1 Haphazard sampling is a sampling method in which the auditor does not intend to employ a systematic approach to selecting a sample

The audit of MSLC shows improvements in oversight of lottery sales and game integrity. The audit, which examined April 5, 2019 through March 31, 2020, pointed to deficiencies in criminal background record checks for lottery sales agents, reconciliation reports for terminated sales representatives, as well as the process the agency was using to prevent family members of lottery employees from claiming winning tickets.

This report presents our compliance audit of the State of Colorado for Fiscal Year 2020. The Statewide Financial Audit Report, which was released under separate cover in March 2021, includes the financial and IT-related findings and recommendations from our Fiscal Year 2020 audit.

What Was Performed? An Examination of the Smyrna School District’s Schedule of Construction Projects for Fiscal Year Ended June 30, 2019.Why This Engagement? School construction examinations 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 expenses incurred by the school district. What Was Found? It is my pleasure to report this engagement contained an unmodified opinion. In addition, there were no findings required to be reported under Government Auditing Standards.The Fiscal Year Ended June 30, 2019, Statewide School Districts’ Construction Projects Examination Engagement for Smyrna School District can be found on our website.

Pursuant to Paragraph 444 of the consent decree entered in Illinois v. Chicago, the Office of Inspector General’s (OIG) Public Safety section is required to “review and analyze” closed sexual misconduct investigations involving complaints “against a [Chicago Police Department (CPD)] member alleging conduct against a non-CPD member.” The consent decree requires OIG to publish an annual report “assessing the quality of sexual misconduct administrative investigations reviewed,” “recommending changes in policies and practices to better prevent, detect, or investigate sexual misconduct,” and “providing aggregate data on the administrative investigations reviewed” by OIG.Paragraph 444 of the consent decree requires “the City” to provide OIG with the complete administrative file for each complaint of sexual misconduct against a CPD member alleging conduct against a non-CPD member within ten days of a final disciplinary decision. Neither CPD’s Bureau of Internal Affairs (BIA) nor the Civilian Office of Police Accountability (COPA) complied with this provision by directly providing investigative files for sexual misconduct investigations to OIG within ten days of their closure in either 2019 or 2020. The Independent Monitoring Team (IMT) overseeing compliance with the consent decree found that BIA and COPA were not in compliance with their obligations under this paragraph in Independent Monitoring Report 3, issued in April 2020. In the interest of complying with its own obligations under the consent decree, OIG has undertaken to identify any cases which are reportable under Paragraph 444 in the course of its regular, ordinance-mandated review of closed disciplinary investigations.This report contains statistics on and analysis of all of the cases reportable under Paragraph 444 identified by OIG.

What Was Performed? An Agreed Upon Procedure of the Office of the State Treasurer Bank Reconciliations for Quarter Ended March 31, 2020. The Office of the State Treasurer’s bank reconciliations team (Reconciliations and Transaction Management) reconcile the collections and disbursements recorded with the banks with what is recorded in our accounting system (First State Financials). The bank reconciliations team ensures that the total amounts are accurately recorded in both systems. Additionally, the team haphazardly1 selected a sample of wire transfers to ensure agreed to the bank statements and occurred within one business day.What was found? All tested samples reconciled correctly.Why This Engagement? This engagement was performed in accordance with 29 Del. C. §2906(b). The State Auditor reviewed the bank reconciliation produced by the Office of the State Treasurer to ensure the reconciliations are accurately stated.The Agreed Upon Procedures of the Office of the State Treasurer Bank Reconciliations for Quarter Ended March 31, 2020, can be found on our website.

We performed procedures at the Louisiana Workforce Commission (LWC) to provide assurances on financial information that was significant to the state’s Comprehensive Annual Financial Report; evaluate the effectiveness of LWC’s internal controls over financial reporting and compliance; and determine whether LWC complied with applicable laws and regulations. We found that LWC did not have adequate internal controls and did not comply with requirements of the Unemployment Insurance (UI) federal program.