State & Local Reports

The Department of Internal Auditing (DIA) has conducted an audit of the organization’s processes and procedures relating to Capital Projects for the period of January 1, 2018 through December 31, 2019. The main objective was to conduct an audit of internal controls over the identification, approval, and recording of capital projects for Road and Bridges, Facilities, and Airport from the planning through close out of the project. Our work was inclusive of the procedures used for the establishment of the Capital Improvement Plan (CIP). Additionally, we assessed and reviewed capital projects to determine compliance with various funding source requirements and applicable legal statutes. audit procedures disclosed internal control weaknesses associated with change order approvals, proper retainage of escrow, missing supporting documentation, and task order reconciliations. Also process improvement opportunities relating to creating policies and procedures were noted.

The audit examined CCCC’s information system (IS) controls to determine whether an organization-wide information security program had been developed and implemented and whether security practices had been established.

Audit provided recommendations to improve the safety and care for individuals with disabilities throughout the Commonwealth. The audit examined the period July 1, 2017 through June 30, 2019.

Audit called on MassHealth to enhance measures to prevent individuals and families from incurring unnecessary financial hardship during its estate recovery process, which is used to recoup funds from the deceased for Medicaid expenses paid on their behalf. The audit examined July 1, 2016 through December 31, 2018.

The audit called for improvements in the administration of BSH's Special Events Fund (SEF). The audit examined the period of July 1, 2017 through December 31, 2019.

The Internal Audit Office has concluded the CARES Act Audit of the Coronavirus Relief Fund appropriation of$118,956,278.90 received by the City of El Paso. Based on the results of the audit, one finding was identified. The finding is considered significant in nature due to violations of Subrecipient Agreements and City procedures

What Was Performed? A financial statement audit of the Delaware State Lottery’s Annual Comprehensive Financial Report for Fiscal Years 2019 and 2020.Why This Engagement? This engagement was performed in accordance with 29 Del. C. § 4816 and 29 Del. C. § 2906.On Nov. 30, 2020, an audit of the Delaware State Lottery’s Financial Statements was released. That audit presented only basic financial statements about the lottery. This engagement is for the Delaware StateLottery’s Annual Comprehensive Financial Report (ACFR). In contrast, the ACFR presents a wider variety of important information to help readers properly understand the basic statements. This allows the Delaware State Lottery to participate in the Government Financial Officers Association (GFOA) ACFR certification program, which it has participated in for 20 years. 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, protecting neighborhoods from crime and pollution, maintaining parks and beaches, and healthcare for families and seniors. In this way, the Delaware Lottery helps pay for services that otherwise would require additional tax dollars. The Delaware Lottery has contributed $5.4 billion to the state's General Fund since 1975 and contributed $213.9 million in FY19 and $175.7 million in FY20. What Was Found? It’s my pleasure to report this audit contains an unmodified opinion.1 There were no findings required to be reported under Government Auditing Standards.The Delaware State Lottery’s Annual Comprehensive Financial Report for Fiscal Year 2019 and 2020 can be found on our website.

The purpose of this report is to inform and update the public about the status and use of Kentucky’s Coronavirus Relief Funds (CRF) provided to state and local governments in Kentucky. The information provided is from agencies or officials other than the APA, unless indicated otherwise. Therefore, the data being made available has not been audited by the APA. This report is intended to generate further discussion and public interest as to Kentucky’s use of CRF money

The purpose of this audit was to provide information on the Department of Public Safety and Corrections’ (DOC) response to the COVID-19 pandemic in the correctional facilities it oversees. Overall, DOC faced multiple issues and challenges in addressing the COVID-19 pandemic. DOC protocols complied with CDC guidance in the areas of testing, medical isolation, screening, visitation, personal protective equipment, social distancing, and transfers. However, it did not have processes to verify that correctional facilities implemented these protocols.