State & Local Reports

Audit identified significant failures with the agency’s reconciliation of financial records and the collection of fees that may have cost the Commonwealth up to $196,426. The audit examined the period of July 1, 2017 through June 30, 2019.

Included herein is the Statewide Financial Audit Report of the State of Colorado for the Fiscal Year Ended June 30, 2020. The audit was conducted under the authority of Section 2-3-103, C.R.S., which authorizes the State Auditor to conduct audits of all state departments, institutions, and agencies. The purpose of this report is to present the results of the Statewide Financial Audit for the Fiscal Year Ended June 30, 2020.

The audit objectives were to determine if: (1) expenditures claimed for CARES Act funding comply with the Act’s expense eligibility requirements; (2) documentary evidence support expenditures claimed for CARES Act funding; and, (3) CARES Act periodic reports are accurate. The scope of the audit began on March 1, 2020 and is ongoing until the CARES Act funding has ended. The interim report covers the Airport Grants for the period June 10, 2020, through January 15, 2021. The expenditures tested comply with the CARES Act’s eligibility requirements, and there is documentary evidence to support these expenditures. The Airport Grants periodic reports were materially correct and filed timely

Audit shows that the case management system used by CIDA, and all other district attorneys in the Commonwealth, is not equipped to provide critical data about young people involved with the criminal justice system. The audit examined the period of July 1, 2018 through December 31, 2019.

What Was Performed? An Examination of the Brandywine 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 instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.The Fiscal Year Ended June 30, 2019 Statewide School Districts’ Construction Projects Examination Engagements for Brandywine School District can be found on our website.

What Was Performed? An Examination of the Colonial 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 instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.The Fiscal Year Ended June 30, 2019 Statewide School Districts’ Construction Projects Examination Engagements for Colonial School District can be found on our website.

The purpose of this audit was to determine whether the Office of State Budget and Management (OSBM) accounted for, allocated, and disbursed amounts appropriated to the State of North Carolina’s Coronavirus Relief Fund in accordance with 2020 COVID-19 Recovery Act legislation (Recovery Act). 1

This operational audit of the Department of Economic Opportunity (Department) focused on evaluating selected information technology (IT) application and general controls applicable to the Reemployment Assistance Claims and Benefits Information System (RA System, also known as CONNECT) and following up on the findings noted in our report No. 2019-183, as applicable to the scope of this audit.

This report is included in the Florida Comprehensive Annual Financial Report for the fiscal year ended June 30, 2020, issued by the Chief Financial Officer. The State of Florida’s basic financial statements. The State of Florida’s basic financial statements for the fiscal year ended June 30, 2020, were presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America