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What is is a publicly accessible, searchable website containing the latest public reports from Federal Inspectors General who are members of the Council of the Inspectors General on Integrity and Efficiency (CIGIE).

The site is operated and maintained by CIGIE. The reports and information are uploaded to this site by the IGs.

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Fiscal Year 2018 Higher Education Procurement Card Performance Audit (DSU)

What Was Performed? A performance audit of Higher Education Procurement Card. Why This Engagement? We received a hotline complaint related to Procurement Card (Pcard) use for purchases and travel at State Higher Education institutions. We conducted a performance audit to evaluate the effectiveness of internal controls over purchasing card transactions.

Pension Death Master File Performance Audit

Why This Audit? In compliance with Government Auditing Standards, issued by the Comptroller General of the United States, the Auditor of Accounts (AOA) conducted The Pension Death Master File Performance Audit for Fiscal Year 2019. The performance audit of the State of Delaware Office of Pensions was to determine whether the processes and internal controls were effective in ensuring pension payments were not made to deceased pensioners and/or their beneficiaries.

Odyssey Charter School Agreed-Upon Procedures

Why This Audit? The Department of Education, Charter School Accountability Committee Odyssey Charter School Formal Review Final Report stated, “Odyssey Charter School (OCS) will undergo an investigatory audit with scope of work approved by the Department of Education and the Office of Auditor of Accounts at OCS expense with any findings to be repaid as recommended by the Office of the Auditor of Accounts.” The Department of Education (DOE), Charter School Accountability Committee and the Auditor of Accounts (AOA) agreed to these procedures to satisfy this request.

Office of the State Treasurer Bank Reconciliations – Quarter Ended September 30, 2018

What Was Performed? The Auditor of Accounts (AOA) performed an Agreed-Upon Procedures engagement on the Office of State Treasurer Bank Reconciliations for Quarter Ended September 30, 2018. Why This Engagement? The Auditor of Accounts is mandated to arrange this audit in accordance with 29 Del. C. §2906(b). The Auditor of Accounts reviewed the bank reconciliation produced by the Office of the State Treasurer to ensure the reconciliations are accurately stated.

State of Delaware Fiscal Year 2019 Uniform Guidance Single Audit Report

What Was Performed? A Uniform Guidance Single Audit for the Fiscal Year Ended June 30, 2019. Why This Engagement? The State of Delaware is required by Federal Law to have an annual audit over the administration of the federal assistance programs. In fiscal year 2019, the State administered $2.6 billion in federal assistance programs through various State agencies. What We Found: Overall the State received an unmodified opinion (1) on the majority of the programs however, three of the 13 major programs audited received a qualified opinion (2).

Statewide Comprehensive Annual Financial Report (CAFR) and Single Audit

Why This Audit? In accordance with 29 Del. C. §2906(a), the Auditor of Accounts (AOA) is releasing the State of Delaware’s Comprehensive Annual Financial Report (CAFR) for the fiscal year ended June 30, 2019. The State of Delaware CAFR includes all funds, offices of elected officials, departments and organizations, bureaus, boards, commissions, and authorities that comprise the State’s legal entity. Discretely presented component units, which are legally separate entities that the State is financially accountable, are also included.


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