State & Local Reports

ODCA is participating in the National Data Quality COVID-19 Audit effort led by the Delaware State Auditor. This multistate audit seeks to gather information about what COVID-19 data states are collecting and reporting to provide a basis for improved and more consistent data collection nationally in the future. DC Health has built detailed systems and teams to collect, analyze, and report COVID-19data. At the same time, opportunities exist for reporting more information that the public needs.

The audit of the Office of Court Interpreter Services (OCIS) within the Trial Court examined and found no deficiencies in its hiring and management of court interpreters. The audit examined the period November 15, 2019 through October 31, 2020.

What Was Performed? Fourteen federal programs under seven state agencies were reviewed for the Uniform Guidance Single Audit for the Fiscal Year Ended June 30, 2020. Why This Engagement? The State of Delaware is required by federal law to have an annual audit of the administration of federal assistance programs. In fiscal year 2020, the state administered $3.5 billion in federal assistance programs through various state agencies. What was found? Seven entities were reviewed for the audit: • Department of Education • Department of Labor • Department of Health and Social Services • Department of Natural Resources and Environmental Control • Department of Transportation • Delaware National Guard • Office of Management and Budget Within those seven entities, a total of 14 federal programs were reviewed. Overall, the state received an unmodified opinion.1 However, there were 16 findings in total, and five of those 16 led to a qualified opinion.2 Of the 16 findings issued in the report, five were repeat findings. The entities with repeat findings were: • Department of Health and Social Services (x4) • Department of Health and Social Services and Department of Labor (x1) Recommendations: Our office will work with the federal government to resolve the findings identified with the state agencies. The FY20 State of Delaware Uniform Guidance Single Audit Reporting Package can be found on our website.

The audit showed MCLA has not adequately safeguarded some of its property and equipment against misuse and was not properly overseeing procurement cards. The audit examined the period July 1, 2018 through December 31, 2019.

The Department of Internal Auditing (DIA) conducted an audit of the Office of Cuyahoga County’s processes and procedures relative to child support enforcement under the agency of Cuyahoga County Office of Child Support Services, (OCSS), for the period of January 1, 2019 through December 31, 2019. The objectives were to conduct an audit of OCSS’s internal controls over the determination, recordation, and collection of child support payments, and to determine for the period of review if (1) child support obligations were accurately determined and recorded, (2) child support payments were properly and timely recorded, and (3) child support payments were appropriately and timely collected. We assessed and reviewed controls to ensure child support obligations are accurately determined and recorded and that adequate controls exist over the collection of payments. Audit procedures disclosed internal control weaknesses related to child support determination, recordation, and collection. Additionally, errors were identified in the determination and recordation of child support obligations. Recommendations to OCSS include that OCSS should: implement a formalized secondary review process over the child support order determination and recording to ensure accuracy and compliance with Ohio Administrative Code, implement an electronic record-keeping system for all use in all County satellite locations, and take corrective action regarding inaccurate and incomplete child support order determinations and recordings identified.

The Department of Internal Auditing (DIA) has conducted an audit of the financial operations andgeneral accounting of the Cuyahoga County Accounts Payable Department (AP) within the Fiscal Office, for the period of January 1, 2018 through December 31, 2018. The audit focused on identifying duplicate transactions and inadequate internal controls. Specifically, audit work was conducted related to the internal controls over the AP function of the Fiscal Office to determine if procedures currently being utilized are operating as intended by management; are consistent with Fiscal Office policies and procedures and all governing laws and regulations; and transactions are properly supported, approved and recorded. DIA noted that expenditures were for a proper public purpose and agreed to the supporting documentation. Furthermore, DIA did not identify any instances of payment splitting or rounding under thresholds or unusual spending habits. However, audit procedures identified recoveries in the amount of $5,041 due to duplicate payments. The duplicate payments identified were not detected by AP; they were either identified and corrected by the vendor or corrected by AP after identification of such during the audit.

Based on our audit of the State’s Comprehensive Annual Financial Report (Financial Report), we reported internal control weaknesses and instances of noncompliance over financial reporting that are included in our Report on Internal Control and on Compliance. For example, the Department of Economic Security did not put all critical identity-verification or other anti-fraud measures in place before paying federal CARES Act unemployment insurance benefits and reported it paid over $4 billion in fraudulent identity theft unemployment insurance benefits claims through September 4, 2021, when the benefits ended

Based on our audit of the State’s Comprehensive Annual Financial Report (Financial Report), we reported internal control weaknesses and instances of noncompliance over financial reporting that are included in our Report on Internal Control and on Compliance. For example, the Department of Economic Security did not put all critical identity-verification or other anti-fraud measures in place before paying federal CARES Act unemployment insurance benefits and reported it paid over $4 billion in fraudulent identity theft unemployment insurance benefits claims through September 4, 2021, when the benefits ended