State & Local Reports

The Office of Inspector General (OIG) conducted a second audit of the Chicago Fire Department’s (CFD) fire and emergency medical response times. The first audit was published in 2013.The objectives of the audit were to determine if,CFD has goals for fire and emergency medical services (EMS) response times consistent with state and national standards; andCFD response times meet state and national standards.OIG concluded that CFD has not implemented performance management strategies that would allow it to evaluate fire and EMS response times in alignment with best practices. Nor has the Department remedied data issues identified in 2013.OIG found that CFD has not implemented best practices for measuring response times. CFD does not produce annual department-wide reports that would allow it to evaluate response times, and it does not measure turnout and travel as separate components of response time or use industry-standard percentile measures. Notably, we recommended in 2013 that CFD correct these issues.OIG further found that CFD has not documented response time performance goals outside of its state-required EMS plan. CFD documented its overall EMS response time goal as required by state law. However, the Department has not documented fire response time goals. Contrary to best practices, CFD has not set goals for turnout or travel time at the industry-standard 90th percentile. Here, again, we recommended in 2013 that CFD set and document such goals.OIG also found that CFD’s data is not adequate to allow reliable measurement of response time. We analyzed records for emergency events from January 1, 2018 to November 30, 2020, finding that only 705,061 of 937,446 (75.2%) included data for all categories necessary to calculate turnout and travel times for the first arriving unit. CFD acknowledges that it has been aware of data reliability issues since at least 2013, but has not remedied them.

What Was Performed? An examination of the Cape Henlopen School District Career and Technical Education funds for fiscal year ended June 30, 2019. We reviewed the Career and Technical Education funds to ensure Cape Henlopen School District allocated the mandated 90 percent of funds to the correct schools. Additionally, the team randomly selected 10 percent of the Career and Technical Education expendituresand tested them to ensure the funds were expended to support the state-approved occupational-vocational courses and programs.Why This Engagement? This engagement is mandated by 14 Del. C. §1706, which requires periodic audits by the State Auditor’s office. What was found? I am pleased to say this engagement contained no findings. All reviewed vouchers supported the state-approved occupational-vocational courses and programs.The examination of the Cape Henlopen School District’s Career and Technical Education funds for fiscal year ended June 30, 2019 can be found on our website.

What Was Performed? An examination of the Laurel School District Career and Technical Education funds for fiscal year ended June 30, 2019. We reviewed the Career and Technical Education funds to ensure Laurel School District allocated the mandated 90 percent of funds to the correct schools. Additionally, the team randomly selected 10 percent of the Career and Technical Education expenditures and tested them to ensure the funds were expended to support the state-approved occupational-vocational courses and programs.Why This Engagement? This engagement is mandated by 14 Del. C. §1706, which requires periodic audits by the State Auditor’s office. What was found? I am pleased to say this engagement contained no findings. All reviewed vouchers supported the state-approved occupational-vocational courses and programs.The examination of the Laurel School District’s Career and Technical Education funds for fiscal year ended June 30, 2019 can be found on our website.

The Auditor’s Office follows up on audit recommendations to support county government’s accountability. The county implemented most of the Auditor’s recommendations from the first audit report on the county’s response to the COVID-19 pandemic. The Multnomah County Sheriff’s Office did not implement our recommendation to expand the use of free-phone calls or modify lobby video visit operations to allow for safe use. For Library locations, the county did not implement our recommendation to add COVID-19 specific cleaning and disinfecting requirements into its contracts with janitorial providers prior to adding substantial in-person capacity

The primary objective of this report is to show Missouri's spending of federal assistance in the month of July 2021 for the Coronavirus Disease 2019 (COVID-19) emergency and the cumulative financial activity since the state began receiving funding in April 2020.

The primary objective of this report is to show Missouri's spending of federal assistance in the month of August 2021 for the Coronavirus Disease 2019 (COVID-19) emergency and the cumulative financial activity since the state began receiving funding in April 2020

The Department of Taxation and Finance is responsible for administering more than 40 State and localities, including the sales and use tax. Provisions of State Tax impose a tax on sales of table personal property can certain services, with some exemptions and require vendors that makes these sales to register for a Certificate of Authority, collect the tax from customers, and remit the tax to the State. The COVID-19 pandemic has negatively impacted sales tax collections due to restrictions on businesses throughout 2020 and 2021. Collections have since begin to rebound, and, as of May 2021, States sales tax collections increased by nearly 60 percent over the same month in 2020. The Department has generally taken steps to ensure that entities required to register as sale tax vendors, have done do. However, we found several opportunities for improvement.

The primary objective of this report is to show Missouri's spending of federal assistance from the American Rescue Plan (ARP) Act in the month of July 2021 for the Coronavirus Disease 2019 (COVID-19) recovery and the cumulative financial activity since the state began receiving funding in May 2021.

The primary objective of this report is to show Missouri's spending of federal assistance from the American Rescue Plan (ARP) Act in the month of August 2021 for the Coronavirus Disease 2019 (COVID-19) recovery and the cumulative financial activity since the state began receiving funding in May 2021.