State & Local Reports

This special report provides summary information and four interactive dashboards with Arizona school districts' and chart schools' reported spending in fiscal year 2022 and in total through June 30, 2022, and planned future spending of allocated/awarded COVID-19 federal relief monies as required by law. In total, districts and charters reported spending $2.2 billion, or almost half of their relief monies through June 30, 2022.

The purpose of this audit was to compare D.C. nursing homes to surrounding jurisdictions and national rates to summarize how D.C. nursing homes responded to the COVID-19 pandemic. When compared to the national average, D.C. nursing homes experienced lower resident case and death rates in the late summer and early fall of 2020 relative to the national average during that same time. D.C. also experienced lower staff case rates than the national average prior to the Alpha wave and similar staff case rates after the Alpha wave.

The Cuyahoga County Department of Internal Auditing (DIA) has conducted an audit of The Cuyahoga County Auto Title Department’s (Auto Title) processes and procedures relating to revenue and receivables from the administration of motor vehicle titles. The objective of DIA was to assess the adequacy, completeness, and accuracy of the revenue generation process for motor vehicles from beginning to collection. To accomplish the objective, DIA conducted interviews with management and staff regarding the procedures that various departments perform related to the life cycle of auto title revenue. The adequacy, completeness, and accuracy of Auto Title funds was assessed through a review of the payment collection process including safeguarding of cash, reconciliation process, disbursal of funds to outside parties, and the accounting for the Auto Title fund by the County. Audit procedures disclosed non-compliance with timely deposits of money received and deposit of overages. There was also a lack of approval of reconciliations and daily cashier balances. Recommendations DIA made for management include depositing overages daily in accordance with Ohio Revised Code section 9.38, increasing the frequency of deposit pickups at the Auto Title branches, approving daily reconciliations of revenue, and determining whether Auto Title funds should be classified in the Special Revenue Fund or continue being classified in the General Fund.