State & Local Reports

What Was Performed? A financial statement audit of the Delaware College Investment Plan Annual Report for Calendar Year ended December 31, 2019 was performed.Why This Audit? Under 29 Del. C. § 2906, the Auditor of Accounts is releasing a financial statement audit of the Delaware College Investment Plan, or Delaware’s 529 Plan, Annual Report for Calendar Year ended December 31, 2019.Delaware’s 529 Plan, founded in 1998 through legislation, is sponsored by the State of Delaware and managed by Fidelity Investments. The Plan provides tax-advantaged accounts designed to help parents, grandparents, and others pay for education expenses, reducing the possibility of debt.

This audit was conducted to determine whether City Procurement’s monitoring controls for PCards are adequate, with a focus on COVID-19 related purchases.

What Was Performed? An examination of Churchman Village Long-Term Healthcare Facility as of June 30, 2016 was performed.The State of Delaware is required to ensure that the fiscal records at nursing care facilities are retained and properly support the cost report, or the financial report showing the cost and charges related to Medicaid activities, submitted to the Medicaid Agency. These costs must be in compliance with federal and state regulations.Why This Report? Under the Delaware Medicaid State Plan, the State is required to examine a sample of six facilities around the State. This is to ensure the facility’s costs reports and wage surveys are in compliance with federal requirements and state requirements.

The audit found the Office of the Comptroller of the Commonwealth's administration of employee payroll and reimbursements, as well as other non-payroll expenses has been adequate. The audit examined the period of July 1, 2017 through June 30, 2019.

In the course of two separate disciplinary investigations, employees of the Civilian Office of Police Accountability (COPA) reported to the Office of Inspector General (OIG) either uncertainty about whether they are obligated to report misconduct by members of the Chicago Police Department (CPD), or the belief that they are not obligated to do so. In light of the legal obligations of all City employees and COPA employees specifically, and given COPA’s critical role in Chicago’s police accountability system, OIG’s Public Safety section recommended that COPA provide refresher training to its employees on their duty to report misconduct by CPD members.

The Broward Office of the Inspector General (OIG) concluded its investigation into whether Town of Pembroke Park Mayor Ashira Mohammed misused her public position to benefit herself and her law firm. We found that she did, substantiating ethical misconduct as well as electoral misconduct that she committed while campaigning for election during the investigation.

The primary objective of this report is to show Missouri's spending of federal assistance in the month of July 2020 for the Coronavirus Disease 2019 (COVID-19) emergency and the cumulative financial activity since the state began receiving funding in April 2020.

Audit found the provider billed MassHealth for Group Adult Foster Care (GAFC) services given on the same day MassHealth members also received Home Health Program services, which is unallowable under agency guidelines. The audit examined the period January 1, 2016 through December 31, 2018.

Audit found the provider billed MassHealth for Group Adult Foster Care (GAFC) services given on the same day MassHealth members also received Home Health Program services, which is unallowable under agency guidelines. The audit examined the period January 1, 2016 through December 31, 2018.