State & Local Reports

This audit found that the District’s meal sponsors moved quickly to open Grab & Go meal sites in areas of greatest need, but that their efforts could have been supported better by stronger coordination mandated by District leadership. Specifically, we found that 96% of at-risk students had access to at least one meal site located in their home neighborhood cluster in the first month of the COVID-19 pandemic—later growing to 99% by June—but some neighborhoods with many at-risk students could have had better access to meals sooner.

The audit found North Shore Community College was effectively administering the MassTransfer and Commonwealth Commitment Programs. The audit examined the period July 1, 2017 through June 30, 2019.

This audit, which examined the period July 1, 2017 through June 30, 2019, found the Massachusetts State Retirement Board did not ensure members received their first retirement payments within required timeframes.

The City of Sacramento will be subject to future audits of State and Federal funds, such as the Coronavirus Relief Fund or FEMA Public Assistance. These audits would likely be conducted by an Inspector General’s Office or the Government Accountability Office. The key to successfully withstanding any future audit will be the City’s ability to provide sufficient and appropriate documentation supporting the use of these funds.

The audit found case documents submitted through the state’s electronic case filing system ("eFileMA") were processed properly. The audit examined the period of September 1, 2018 through October 31, 2019.

Why This Engagement? The Department is an agency of the State and operates primarily by using revenues generated by motor fuel taxes, motor fuel documents fees, registration fees, and other transportation related fees which are imposed and collected by the State. Federal funds are used to helps support the construction and maintenance of the public roadways and bridges as well.Established in 1917, the department's responsibilities include maintaining 89 percent of the state's public roadways (the Delaware State Route System) totaling 13,507 lane miles, snow removal, overseeing the "Adopt-A-Highway" program, overseeing E-ZPass Delaware, the Division of Motor Vehicles (DMV), and the Delaware Transit Corporation (known as DART First State).DelDOT’s mission is to strive to make every trip taken in Delaware safe, reliable and convenient for people and commerce.This engagement was performed in accordance with accordance with 29 Del. C. §2906.

What Was Performed? The release of the State of Delaware Comprehensive Annual Financial Report (CAFR) for Fiscal Year 2020 was performed.Why This Engagement? The State of Delaware CAFR program was implemented in 1995. The purpose of a CAFR is to be transparent about the use of taxpayer’s money and to provide an accounting of all expenditures. The CAFR does this by including dozens of basic and more intricate financial reports along with notes, narratives, and supporting data. The State’s CAFR includes all funds, departments and organizations, bureaus, boards, commissions, offices of elected officials and authorities that comprise the State’s legal entity. Discretely presented component units, which are legally separate entities that the State is financially accountable, are also included. These entities have had their own financial statement audits, some of which the office of the State Auditor managed: Delaware State Housing Authority*, Diamond State Port Corporation*, Riverfront Development Corporation, Delaware State University, Delaware Agricultural Lands Preservation Foundation*, and 23 charter schools. In addition, the Department of Transportation* and the Delaware State Lottery* have had separate financial statement audits and are included as business-type activities in the State of Delaware CAFR. Business-type activities are activities intended to recover all or a portion of their costs through user fees and charges. The CAFR is an important tool used to analyze the State’s overall financial position for purposes of bond financing and establishing financial transparency and credibility with its creditors and oversight agencies.This engagement was performed in accordance with 29 Del. C. §2906(a). This CAFR audit report was conducted using generally accepted auditing standards (GAAS) in the United States of America. The internal control report and findings of the CAFR, according to generally accepted government auditing standards (GAGAS), will be presented at a later date.