State & Local Reports

Our office performs ongoing data analysis and financial monitoring activities in order to continuously evaluate the State’s systems of internal controls. During previous engagements, we identified issues regarding the use and monitoring of State purchasing credit cards (PCards).The PCard program is intended to be a cost effective method to purchase and pay for small dollar transactions. The State receives rebates that can provide additional funding during times when resources are shrinking, while also avoiding costs by issuing payments directly to vendors.We observed patterns of spending, which indicated that certain agencies and school districts incurred minimal PCard use, potentially missing rebate opportunities. We reported this observation to the Financial Services section of Governor Carney’s Government Efficiency and Accountability Review Board (GEAR). Internal control findings were communicated directly to the agency or school district initiating the transaction.

This inspection on school district and charter school overtime is an installment of our review for Fiscal Years 2016 and 2017. We analyzed overtime payments for school districts and charter schools and focused on the top 50 overtime earners for Fiscal Years 2016 and 2017 in order to identify employees whose total hours appeared to be excessive. significant amount of school district overtime payments tested were made to Christina School District paraprofessionals who provide respite care services through the Delaware Autism Program. Respite care providers are trained employees who provide temporary care for autistic children, either in the child’s home or their own residence.What We Found: Top earning paraprofessionals in our study earned approximately $35 per hour for respite care services, while paraprofessionals outside the Christina School District were paid approximately $15 to provide the same services.According to officials in the Christina School, a legal opinion was obtained from outside counsel to support the position that only paraprofessionals within their district are eligible for overtime at a higher rate. We consulted with the United States Department of Labor who disagreed.