State & Local Reports

The purpose of this audit was to provide information on the Office of Juvenile Justice’s (OJJ) response to the COVID-19 pandemic in its secure care facilities. Overall, OJJ faced multiple issues and challenges in addressing the pandemic. We found the agency’s protocols generally complied with guidance from the U.S. Centers for Disease Control and Prevention (CDC) for medical isolation, screening, visitation, personal protective equipment, and social distancing. However, agency officials were unable to verify whether the facilities consistently followed the protocols because of the suspension of onsite visits and quality assurance audits between March and September 2020.

What Was Performed? An examination of Brackenville Center Long-Term Healthcare Facility as of June 30, 2016. Why This Report? 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.Under the Delaware Medicaid State Plan, the State is required to examine a sample of facilities around the state to ensure facility cost reports and wage surveys are in compliance with federal requirements and state requirements.What was found? I am pleased to report that there were no findings and that Brackenville Center Long-Term Healthcare Facility complied with federal and state regulations.The Examination of Brackenville Center Long-Term Healthcare Facility as of June 30, 2016, can be found on our website.

The purpose of this audit was to determine whether the North Carolina Office of State Budget and Management’s (OSBM) North Carolina Pandemic Recovery Office (NCPRO) designed and implemented procedures to ensure that: (1) Coronavirus Relief Funds were being spent in accordance with the 2020 COVID-19 Recovery Act and subsequent amendments. (2) Programs that received Coronavirus Relief Funds were achieving their legislatively intended result.

Prosper Portland’s Small Business Relief Fund provided a lifeline during the early days of the pandemic. Staff successfully delivered dollars to struggling businesses but in haste, short-changed program integrity. We make recommendations for building a stronger program the next time disaster strikes

What Was Performed? An Examination of the Christina School District’s Schedule of Construction Projects for Fiscal Year Ended June 30, 2019 was performed.Why This Engagement? School construction examination engagements are performed to determine compliance with Delaware Code, the State of Delaware Department of Education School Construction Technical Assistance Manual, and the State of Delaware Budget and Accounting Policy Manual. This engagement was performed in accordance with 29 Del. C. §7526 and examines Bond Bill construction project expenditures incurred by the school district. What Was Found? It is my pleasure to report this engagement contained an unmodified opinion.1 In addition, our examination disclosed no findings required to be reported under Government Auditing Standards.The Fiscal Year Ended June 30, 2019, Statewide School Districts’ Construction Projects Examination Engagements for Christina School District can be found on our website.

The audit found MBCC has failed to take steps previously recommended by the office to improve the tracking of valuable college property. The Community College has also done a poor job tracking and maintaining IT inventory. The audit examined the period of July 1, 2018 through December 31, 2019.

What Was Performed? An Examination of the Lake Forest School District’s Schedule of Construction Projects for Fiscal Year Ended June 30, 2019, was performed.Why This Engagement? School construction examination engagements are performed to determine compliance with Delaware Code, the State of Delaware Department of Education School Construction Technical Assistance Manual, and the State of Delaware Budget and Accounting Policy Manual. This engagement was performed in accordance with 29 Del. C. §7526 and examines Bond Bill construction project expenditures incurred by the school district. What Was Found? It is my pleasure to report this engagement contained an unmodified opinion.1 In addition, our examination includes two findings required to be reported under Government Auditing Standards:• Two of eight purchase orders were tested, and one of those orders was missing the contract number. The purchase order was for $264,950.• The district did not document whether it notified the Department of Education (DOE), Office of Management and Budget (OMB), Insurance Coverage Office, and the Office of Auditor of Accounts (OAOA) upon completion of Lake Forest High School renovations and Central Elementary School renovations. The district also did not document whether it notified DOE, OMB and OAOA when Lake Forest High School received approval for occupancy after renovations.The School Construction: Lake Forest School District examination can be found on our website.

Pursuant to the Municipal Code of Chicago §§ 2-56-030 and -230, the Public Safety section of the Office of Inspector General (OIG) is conducting an inquiry into the Chicago Police Department’s (CPD) execution of search warrants, focusing on the accuracy of the addresses at which they are executed. As part of an ongoing inquiry, OIG has analyzed CPD data on search warrants issued between January 1, 2017, and December 31, 2020. OIG is issuing this Second Interim Report in order to better equip stakeholders––to the extent feasible given the quality of CPD’s data––with clear and accurate information during the ongoing public conversation and policy debate respecting improvements to CPD’s search warrant policy and practices. OIG also aims to highlight the intersections and gaps between the other proposed changes to CPD’s policy and its existing data collection practices, for consideration as those proposed changes are finalized.Through this Second Interim Report, OIG aims to provide the public with clear and accurate information on recent CPD search warrants and to equip stakeholders to knowledgeably participate in the ongoing public conversation and policy debate surrounding improvements to CPD’s search warrant policy and practices. CPD search warrant data from 2017 to 2020 revealed that CPD’s use of search warrants, particularly of residences, has been declining since late 2019. Of search warrants for a residence, the majority (73%) seek drug-related evidence. Depending on metrics, reported rates of successful search warrants may vary widely. When seeking drugs, CPD recovered drug evidence 75.6% of the time, and when seeking guns, recovered them 40.6% of the time. OIG found that “chance hits,” or the discovery of unintended evidence, occurred more often for Black and Hispanic/Latinx subjects than White subjects, with White subjects comprising just 3.5% of all residential search warrant subjects. Members of the public and CPD members will be best-served by data-informed policy decisions and thoughtful consideration of the implications of policy changes for existing data collection systems and practices. OIG’s inquiry on this matter is ongoing and continues to evaluate CPD’s search warrant training, review, and disciplinary processes and their impact on the occurrence of wrong raids.