State & Local Reports

What Was Performed? A performance audit of the design and operation of Milford 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’s 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 Milford 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.

What Was Performed? A special report reviewing the Auditor’s Office Fraud Hotline available to the public to provide tips on suspected fraud, waste, abuse, or other concerns related to the economy and efficiency of state government.WhyThis Engagement? In accordance with 29 Del. C. §2909, the State Auditor shall file written reports covering the Auditor’s postaudits with the state agency concerned, the Governor, the General Assembly, the Attorney General and the Director of the Office of Management and Budget; and, if the Auditor deems necessary, the Auditor may present special reports to the General Assembly for consideration and action.The audit reports shall set forth: (1) Whether all expenditures have been for the purpose authorized in the appropriations therefor; (2) Whether all receipts have been accounted for and paid into the State Treasury as required by law; (3) All illegal and unbusinesslike practices; (4) Recommendations for greater simplicity, accuracy, efficiency and economy; and (5) Such data, information and recommendations as the Auditor of Accounts may deem advisable and necessary.This special report reviews the Auditor’s Office’s Fraud Hotline and improvements made over recent years to improve accessibility for tipsters, implement data analytics, and continue the Auditor’s Office’s commitment to the continual improvement process in state government.What Was Found?• Increasing Accessibility Yields More Tips: The Auditor’s addition of the web-based reporting on the Fraud Hotline in recent years increased the number of tips.• Improving the Auditor’s Office Communication: Efforts to communicate and educate the public about the Fraud Hotline led to an increase in fraud reporting. • 2021 Was a Big Year for Fraud Reporting: Fraud tips tend to mirror current events, and popular issues of debate in 2021 including criminal justice related issues and concerns over Unemployment Insurance were frequent subjects of reports in 2021. • State Agencies Subject to the Most Hotline Reports: The Dept. of Justice and the Dept. of Labor are the two highest reported agencies via the Fraud Hotline. • Fraud Hotline Continues to be a Valuable Resource: The Fraud Hotline improves policy and procedures; deters fraud, waste, and abuse; boosts efficiency and effectiveness; uses report data to identify trends and address risks; strengthens internal controls; informs the audit plan; and makes actionable recommendations to management. The Special Report, Auditor’s Office Fraud Hotline Summary Report of Fiscal Year 2022, can be found here.For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness atKathleen.McGuiness@delaware.gov

The objective of this audit is to determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements and whether HCR is obtaining federal reimbursements on time and in a manner that recovers all eligible costs. This audit covers the period from April 2017 through June 2022

The primary objective of this report is to show Missouri's spending of federal assistance from the American Rescue Plan (ARP) Act in the month of May 2022 for the Coronavirus Disease 2019 (COVID-19) recovery and the cumulative financial activity since the state began receiving funding in May 2021.

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

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

The Office of Inspector General’s (OIG) Public Safety section has completed an analysis of scheduling information for Chicago Police Department (CPD) members between April 1, 2022, and May 31, 2022, including the cancellation of sworn CPD members’ regular days off. OIG concluded that cohorts of CPD members were scheduled to work 11 or more consecutive days during that time period, that some but not all members worked all consecutive days for which they were scheduled, and that the multiple systems in which CPD stores relevant data and the need to manually review certain records impede ready analysis of work schedules and periods of rest.CPD members are assigned to a day off group (DOG), a calendar grouping used to set a member’s regular day off (RDO). To perform its analysis, OIG extracted DOG calendars along with the DOG assignment and watch, and the scheduled shift of every active, sworn CPD member from CPD’s data. OIG also reviewed notices issued by CPD cancelling RDOs during the period of analysis, as provided to OIG by CPD.Despite challenges in reviewing and comparing CPD’s records, OIG determined that many CPD members were scheduled to work 11 or more consecutive days between April and May 2022. OIG also found, by reviewing actual attendance of a sample of members, that although some members did not actually work as many consecutive days as they were scheduled for, others did in fact work 11 or more consecutive days during the period of analysis.