State & Local Reports

What Was Performed? An inspection of the School Year 2019-2020 Maximum Student/Teacher RatioWhy This Engagement? The Office of Auditor of Accounts (OAOA) performed an inspection, in accordance with Title 14 of the Delaware Code, to ensure adherence to the maximum student/teacher ratio during School Year 2019-2020. The OAOA reviewed the Department of Education (DOE) Annual Class Size Report, school district or charter school Board meeting minutes, and classroom rosters.What Was Found: OAOA found that fifteen districts/charter schools exceeded the ratio and were required to obtain a Board approved waiver.Recommendations: Districts/charter schools, when necessary, should ensure that the Board approval of the classroom size waiver is completed on or before December 1st of each school year in accordance with the Delaware Code.

Audit examined HCSO’s non-payroll expenses, process for contracting for goods and services, and its oversight of staff overtime, and found no deficiencies in these areas. The audit examined the period of July 1, 2017 through June 30, 2019.

Audit calls on the Department of Fire Services (DFS) to improve its administration of inventory of fixed assets as well as oversight of budgetary earmarks that direct funds to local communities. The audit examined the period of period July 1, 2016 through December 31, 2018.

To assist the Council of the District of Columbia in its oversight responsibilities during the Coronavirus public health emergency, the Office of the D.C. Auditor (ODCA) has compiled the following letter report, COVID-19 Federal Funding Streams Available to the District of Columbia, a summary of federal funding available to states and, in some cases, to cities, in recently enacted legislation including the following

To assist the Council of the District of Columbia in its oversight responsibilities during the Coronavirus public health emergency, the Office of the D.C. Auditor (ODCA) has compiled the following letter report, COVID-19 Federal Funding Streams Available to the District of Columbia, a summary of federal funding available to states and, in some cases, to cities, in recently enacted legislation including the following

This report provides the results of our analysis of how local government revenues will be affected by the economic downturn currently under way in Louisiana resulting from the COVID-19 pandemic and the reduction of oil prices. Specifically, this report provides estimates of how the current economic crisis will impact local government finances, particularly through sales and ad valorem tax collections, as well as mineral related revenues (i.e., severance taxes and mineral royalties).

What Was Performed? A performance audit of Higher Education Procurement Card.Why This Engagement? We received a hotline complaint related to Procurement Card (Pcard) use forpurchases and travel at State Higher Education institutions. We conducted a performance audit to evaluate theeffectiveness of internal controls over purchasing card transactions.

Audit found deficiencies related to investigations of suspected child abuse or neglect, background record checks of program employees, and the timeliness of investigations and licensing visits of group care programs. The audit examined the period of July 1, 2016 through June 30, 2018.