State & Local Reports

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.

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.

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.

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 showed MCLA has not adequately safeguarded some of its property and equipment against misuse and was not properly overseeing procurement cards. The audit examined the period July 1, 2018 through December 31, 2019.

The Department of Internal Auditing (DIA) conducted an audit of the Office of Cuyahoga County’s processes and procedures relative to child support enforcement under the agency of Cuyahoga County Office of Child Support Services, (OCSS), for the period of January 1, 2019 through December 31, 2019. The objectives were to conduct an audit of OCSS’s internal controls over the determination, recordation, and collection of child support payments, and to determine for the period of review if (1) child support obligations were accurately determined and recorded, (2) child support payments were properly and timely recorded, and (3) child support payments were appropriately and timely collected. We assessed and reviewed controls to ensure child support obligations are accurately determined and recorded and that adequate controls exist over the collection of payments. Audit procedures disclosed internal control weaknesses related to child support determination, recordation, and collection. Additionally, errors were identified in the determination and recordation of child support obligations. Recommendations to OCSS include that OCSS should: implement a formalized secondary review process over the child support order determination and recording to ensure accuracy and compliance with Ohio Administrative Code, implement an electronic record-keeping system for all use in all County satellite locations, and take corrective action regarding inaccurate and incomplete child support order determinations and recordings identified.