State & Local Reports

What Was Performed? A financial statement audit of the State of Delaware 403(b) Plan for Calendar year 2019 was performedWhy This Engagement? The 403(b) plan is a voluntary plan that allows education employees to defer a portion of their paycheck to a retirement plan. This benefit is offered to help bridge the retirement income gap and lower participants’ current taxes. The Plan is intended to satisfy the requirement of Section 403(b) of Internal Revenue Code of 1986 as amended.This engagement was performed in accordance with 29 Del. C. §2906 and §6058.What Was Found? This report has a disclaimed opinion. 1Why is the audit opinion disclaimed? The Department of Labor permits the exclusion of investment vendors which were previously approved but discontinued prior to 2009. Since the financial statements permissibly exclude significant dollars for more than one hundred of these discontinued vendors, the auditors cannot opine that the financial statements are complete and accurate in all material respects. Disclaimed audit opinions are standard in these cases.

This report concludes that the five courts we reviewed for this audit—the superior courts in Alameda, Contra Costa, Lake, Orange, and San Bernardino counties—adhered to most of the required and recommended procurement and contracting practices that we evaluated, but they could improve in certain areas.

The Suffolk DA's office provides services to keep young people out of the criminal justice system and supports to victims and witness of crimes. Our audit, which examined July 1, 2017 through June 30, 2019, shows the Suffolk DA’s office is effectively administering these important services.

This audit found that the District’s meal sponsors moved quickly to open Grab & Go meal sites in areas of greatest need, but that their efforts could have been supported better by stronger coordination mandated by District leadership. Specifically, we found that 96% of at-risk students had access to at least one meal site located in their home neighborhood cluster in the first month of the COVID-19 pandemic—later growing to 99% by June—but some neighborhoods with many at-risk students could have had better access to meals sooner.

This audit found that the District’s meal sponsors moved quickly to open Grab & Go meal sites in areas of greatest need, but that their efforts could have been supported better by stronger coordination mandated by District leadership. Specifically, we found that 96% of at-risk students had access to at least one meal site located in their home neighborhood cluster in the first month of the COVID-19 pandemic—later growing to 99% by June—but some neighborhoods with many at-risk students could have had better access to meals sooner.

The audit found North Shore Community College was effectively administering the MassTransfer and Commonwealth Commitment Programs. The audit examined the period July 1, 2017 through June 30, 2019.

This audit, which examined the period July 1, 2017 through June 30, 2019, found the Massachusetts State Retirement Board did not ensure members received their first retirement payments within required timeframes.