State & Local Reports

The primary objective of this report is to show Missouri's spending of federal assistance in the month of June 2022 for the Coronavirus Disease 2019 (COVID-19) emergency and the cumulative financial activity since the state began receiving funding in April 2020.

What Was Performed? A special report of the Delaware Volunteer Fire Service for the fiscal year ended June 30, 2022Why This Engagement? This engagement was performed in accordance with 16 Del. C. § 6608, which requires each volunteer fire company to submit a completed audit by an independent certified public accounting firm to the State Fire Commission annually within six months of the end of the fiscal year.The Delaware Volunteer Fire Service is responsible for fire, rescue, emergency medical and other emergencyresponse-related services for local jurisdictions. Their operational activities include accounting, equipment purchases and maintenance of vehicle and gear, and management of facilities.What Was Found? After performing a detailed cost analysis of all volunteer fire companies’ annual financial statements, my team and I determined that the Volunteer Fire Service saved Delaware taxpayers approximately $320.3 million in FY22. This amount was determined by figuring how much it would cost for the state to have a fully paid fire service instead of having one that uses volunteers. In addition, the audit team continues to recommend that the Delaware General Assembly create a fund independent of Grant-In-Aid to assist Delaware’s Volunteer Fire Service. The Delaware Fire Service special report for fiscal year ended June 30, 2022, can be found on our website: click here.For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness atKathleen.Mcguiness@delaware.gov

What Was Performed? A performance audit of the design and operation of New Castle County VocationalTechnical School District’s internal controls over Local Funds and compliance with the requirements of the Delaware Code, State of Delaware Administrative Code, State of Delaware Budget and Accounting Policy Manual, School District Accounting Policies, and the School District Budget.Why This Engagement? The State Auditor is authorized under 29 Del. C., §2906 to conduct post-audits of local school district tax funds budgets and expenditures. Delaware Code provides for school districts and vocationaltechnical school districts to levy and collect additional taxes for school purposes upon the assessed value of real estate in the district with some exceptions. For purposes of this report, real estate taxes levied for school purposes are referred to as “Local Funds.” The school districts’ authority to levy taxes is governed by 14 Del. C., c. 19 for nonvocational districts and by 14 Del. C., c. 26 for vocational districts.There were three objectives established for the performance audit of the school district:1. School district internal controls over the expenditure of Local Funds were designed and operated based on requirements in the Delaware Code, State of Delaware Administrative Code, State of Delaware Budget and Accounting Policy Manual, School District Accounting Policies, and the School District Budget.2. The school district’s internal controls over the receipt of Local Funds were designed and operated in accordance with the requirements.3. The school district’s real estate taxes were approved and calculated in accordance with the requirements.In March 2020, the Governor of the State of Delaware declared a state of emergency to mitigate the spread of COVID-19. Precautionary measures to slow the spread of the virus continued throughout 2021 and includedtemporary school district closures. In response to the challenges faced by school districts related to teaching, remote learning, nutrition and emotional support to students, State Auditor McGuiness honored requests fromschool districts to delay this engagement. This accommodation not only fulfilled the needs of school districts but ensured the integrity of the engagement.What Was Found? It is my pleasure to report that no findings were found during this performance audit.The New Castle County Vocational-Technical School District Local Funds Performance Audit for Fiscal Year Ended June 30, 2021 can be found on our website: click here.For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness atKathleen.Mcguiness@delaware.gov.

The Office of Inspector General’s (OIG) Public Safety section has completed an inquiry regarding the Department of Law (DOL) and the Chicago Police Department’s (CPD) collection of data related to lawsuits involving CPD and its members. This inquiry was conducted pursuant to Municipal Code of Chicago (MCC) § 2-56-230(e), which includes among the Public Safety section’s powers and duties to “review, audit and analyze civil judgments and settlements of claims against members of the Police Department, and to issue recommendations based on its findings to inform and improve or correct deficiencies in the conduct, or operation of the Police Department.” OIG reviewed requests made by DOL to the Office of the Comptroller for the payment of settlements and judgments of CPD-involved cases from January 1, 2017 through December 31, 2020. Based on this review, OIG calculates that the City spent over $250 million on judgments and settlements during the period of analysis. Through its analysis, OIG has identified shortcomings related to the collection and management of litigation data involving CPD. These shortcomings limit the City’s ability to understand areas of litigation risk to the City and to implement responsive improvements to CPD’s operations and policies. In conducting its inquiry, OIG interviewed personnel from the Office of Risk Management, DOL, and CPD, and reviewed data from DOL. OIG was unable to conduct an in-depth analysis of data from individual lawsuits because of limitations in the quality and quantity of data collected by DOL. Subject matter experts recommend law enforcement agencies implement risk programs to identify and mitigate risk areas, and many police departments in large jurisdictions use such programs. The collection and analysis of litigation data is a critical component of such risk management programs. Litigation data should be used to analyze trends, inform early intervention systems and specific administrative investigations, and help identify gaps in administrative investigation processes. However, CPD is poorly positioned to perform these functions due to the City’s current litigation data collection and management practices. Specifically, OIG identified two areas where the City’s current practices limit its ability to perform these functions: (1) DOL does not collect litigation data at a sufficient level of detail and (2) DOL is unable to merge its litigation data with CPD’s related data (e.g., use of force reports and arrest reports) to expand potential avenues of analysis. As a result, the City of Chicago is failing to capitalize on opportunities to manage risks arising from CPD’s operations.

What Was Performed? The Auditor of Accounts (OAOA) performed an Agreed-Upon Procedures engagement on bank reconciliations prepared by Office of the State Treasurer (OST) for the Quarter Ended September 30, 2020. Why This Engagement? The Auditor of Accounts is mandated to arrange this engagement in accordance with 29 Del. C. §2906(b) to determine that the books and records maintained by the office of the Secretary of Finance are kept in accordance with generally accepted accounting principles and are reconciled with the various bank accounts. The Office of Auditor of Accounts reviewed the bank reconciliation produced by the Office of the State Treasurer to ensure the reconciliations are accurately stated. Agreed-Upon Procedures: The OAOA performed specific procedures agreed to be appropriate for the purpose of representing those records maintained by the office of the Secretary of Finance are kept in accordance with generally accepted accounting principles and are reconciled with the various bank accounts. What Was Found? The General Fund/Special Fund cash balance of $3,854.2 million noted in the Department of Finance’s monthly Financial Report, as of September 30, 2020, did not agree to thecash total of $3,850.3 million recorded in First State Financials for a difference of $3.9 million. This difference was reported to OST for follow up. The Agreed Upon Procedures report on the OST bank reconciliations for quarter ended September 30, 2020, can be found on our website: click here. For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness at Kathleen.Mcguiness@delaware.gov

What Was Performed? An examination of the Capital School District’s compliance with the Authorized Position requirements set forth in the Delaware Code, Delaware Law (formerly, 149th General Assembly; Senate Bill No. 235 (SB235)), and the State of Delaware Budget and Accounting Policy Manual (BAM).Why This Engagement? The State Auditor performed an examination to ensure Fiscal Year 2019 Authorized Positions were not exceeded by comparing the number of authorized positions versus the number of actual positions a school district employed. In accordance with 14 Del. C. §1504, the Office of Auditor of Accounts is directed to examine the number of authorized positions versus the number of actual positions a district has employed as part of the regular, annual audit review for all public-school districts that commence on or after July 1, 1991.During Fiscal Year 2019, the State budgeted approximately $999 million to cover the State’s share of salaries and benefits for school district authorized positions. School District personnel costs comprise 23% of the State’s budget. In March 2020, the Governor of the state of Delaware declared a state of emergency in response to the spread of COVID-19. Precautionary measures to slow the spread of the virus continued throughout 2021, including closures of school districts. Because of the hurdles school districts faced in relation to teaching, remote learning, nutrition and emotional support to students, State Auditor McGuiness honored the requests of school districts to delay this engagement. This accommodation not only fulfilled the needs of school districts but ensured the integrity of the engagement. What Was Found? It is my pleasure to report Capital School District complied, in all material respects, with the criteria mentioned above. Capital School District Authorized Positions Examination for 2018 through 2019 can be found on our website: click here. For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness atKathleen.Mcguiness@delaware.gov.

What Was Performed? An examination of the Polytech School District’s compliance with the Authorized Position requirements set forth in the Delaware Code, Delaware Law (formerly, 149th General Assembly; Senate Bill No. 235 (SB235)), and the State of Delaware Budget and Accounting Policy Manual (BAM).Why This Engagement? The State Auditor performed an examination to ensure Fiscal Year 2019 Authorized Positions were not exceeded by comparing the number of authorized positions versus the number of actual positions a school district employed. In accordance with 14 Del. C. §1504, the Office of Auditor of Accounts is directed to examine the number of authorized positions versus the number of actual positions a district has employed as part of the regular, annual audit review for all public-school districts that commence on or after July 1, 1991.During Fiscal Year 2019, the State budgeted approximately $999 million to cover the State’s share of salaries and benefits for school district authorized positions. School District personnel costs comprise 23% of the State’s budget. In March 2020, the Governor of the state of Delaware declared a state of emergency in response to the spread of COVID-19. Precautionary measures to slow the spread of the virus continued throughout 2021, including closures of school districts. Because of the hurdles school districts faced in relation to teaching, remote learning, nutrition and emotional support to students, State Auditor McGuiness honored the requests of school districts to delay this engagement. This accommodation not only fulfilled the needs of school districts but ensured the integrity of the engagement. What Was Found? It is my pleasure to report Polytech School District complied, in all material respects, with the criteria mentioned above. Polytech School District Authorized Positions Examination for 2018 through 2019 can be found on our website: click here. For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness atKathleen.Mcguiness@delaware.gov.

We have conducted the Statewide Single Audit of the State of Connecticut for the fiscal year ended June 30, 2021. Among other findings, this report identifies that Connecticut nursing home residents and staff for COVID-19, the state Department of Public Health did not track whether testing providers were also collecting insurance payments that would need to be remitted to the state

We have conducted the Statewide Single Audit of the State of Connecticut for the fiscal year ended June 30, 2021. Among other findings, this report identifies that Connecticut nursing home residents and staff for COVID-19, the state Department of Public Health did not track whether testing providers were also collecting insurance payments that would need to be remitted to the state

What Was Performed? A performance audit of the design and operation of Caesar Rodney School District’s internal controls over Local Funds and compliance with the requirements of the Delaware Code, State of Delaware Administrative Code, State of Delaware Budget and Accounting Policy Manual, School District Accounting Policies, and the School District Budget.Why This Engagement? The State Auditor is authorized under 29 Del. C., §2906 to conduct post-audits of local school district tax funds budgets and expenditures. Delaware Code provides for school districts and vocational-technical school districts to levy and collect additional taxes for school purposes upon the assessed value of real estate in the district with some exceptions. For purposes of this report, real estate taxes levied for school purposes are referred to as “Local Funds.” The school districts’ authority to levy taxes is governed by 14 Del. C., c. 19 for nonvocational districts and by 14 Del. C., c. 26 for vocational districts.There were four objectives established for the performance audit of the school district:1. School district internal controls over the expenditure of Local Funds were designed and operated based on requirements in the Delaware Code, State of Delaware Administrative Code, State of Delaware Budget and Accounting Policy Manual, School District Accounting Policies, and the School District Budget.2. The school district’s internal controls over the receipt of Local Funds were designed and operated in accordance with the requirements.3. The school district’s real estate taxes were approved and calculated in accordance with the requirements.4. The school district’s tuition tax funds were calculated and spent in accordance with the requirements.In March 2020, the Governor of the State of Delaware declared a state of emergency to mitigate the spread of COVID-19. Precautionary measures to slow the spread of the virus continued throughout 2021 and included temporary school district closures. In response to the challenges faced by school districts relatedto teaching, remote learning, nutrition and emotional support to students, State Auditor McGuiness honored requests from school districts to delay this engagement. This accommodation not only fulfilled the needs of school districts but ensured the integrity of the engagement.What Was Found? It is my pleasure to report that no findings were found during this performance audit.The Caesar Rodney School District Local Funds Performance Audit for Fiscal Year Ended June 30, 2021 can be found here.For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness atKathleen.Mcguiness@delaware.gov.