State & Local Reports

In this performance audit, we examined certain aspects of CHE’s administration of premium overtime for its Nursing Department, including overtime authorization, payment, and documentation for the period July 1, 2017 through June 30, 2019.

This report presents the results of our internal controls and compliance audit of the Department of Human Services Behavioral Health Division for the period July 2017 through March 2020. The objectives of this audit were to determine if the Department of Human Services had adequate internal controls and complied with certain legal requirements and state policies and procedures related to oversight of grant agreements and payments to grantees.

Auditor Faber’s Office issued a qualified opinion on the Unemployment Compensation Fund, and Business-Type Activities opinion units in the State of Ohio’s financial statements due to internal control weaknesses related to recipient eligibility and claims processing of unemployment benefits. A qualified opinion indicates the auditors could not be assured the financials for these opinion units are fairly presented, in all material respects, based on the issues identified. This is a significant qualification

What Was Performed? An Agreed Upon Procedure of the Office of the State Treasurer Bank Reconciliations for Quarter Ended December 31, 2019, was performed. The Office of the State Treasurer’s bank reconciliations team (Reconciliations and Transaction Management) reconciles the collections and disbursements recorded with the banks with what is recorded in Delaware’s accounting system (First State Financials). The bank reconciliations team ensures the total amounts are accurate in both systems.Additionally, the team haphazardly1 selected a sample of wire transfers to ensure they matched up to the bank statements and occurred within one business day.What Was Found? All tested samples reconciled correctly.Why This Engagement? This engagement was performed in accordance with 29 Del. C. §2906(b). The State Auditor reviewed the bank reconciliation produced by the Office of the State Treasurer to ensure the reconciliations are accurately stated.The Agreed Upon Procedures of the Office of the State Treasurer Bank Reconciliations for Quarter Ended December 31, 2019 can be found on our website.1 Haphazard sampling is a sampling method in which the auditor does not intend to employ a systematic approach to selecting a sample.

In this performance audit, which examined the period of July 1, 2017 through December 31, 2019, we examined MPB’s parolee risk and needs assessments, the fiscal year 2017 Smart Supervision Program, and reentry services provided to parolees.

Audit examined whether DIA reported all fees, penalties, and continuances to the Workers’ Compensation Advisory Council (WCAC) within the timeframes established by Sections 7F and 11 of Chapter 152 of the General Laws and adjudicated workers’ compensation cases in accordance with Sections 10A and 11 of Chapter 152 of the General Laws for the period July 1, 2017 through June 30, 2019.

This audit is part of a multi-state project to examine data related to COVID-19. This effort was a collaboration among State Auditor offices from Delaware, Florida, Mississippi, Pennsylvania, and Ohio and was developed with assistance from the National State Auditors Association

What Was Performed? An Agreed Upon Procedure of the Office of the State Treasurer Bank Reconciliations for Quarter Ended Sept.30, 2019, was performed. The Office of the State Treasurer’s bank reconciliations team (Reconciliations and Transaction Management) reconciles the collections and disbursements recorded with the banks with what is recorded in Delaware’s accounting system (First State Financials). The bank reconciliations team ensures that the total amounts are accurate in both systems.Additionally, the team haphazardly1 selected a sample of wire transfers to ensure they matched up to bank statements and occurred within one business day.What Was Found? All tested samples reconciled correctly.Why This Engagement? This engagement was performed in accordance with 29 Del. C. §2906(b). The State Auditor reviewed the bank reconciliation produced by the Office of the State Treasurer to ensure the reconciliations are accurately stated.The Agreed Upon Procedures of the Office of the State Treasurer Bank Reconciliations for Quarter Ended September 30, 2019 can be found on our website.1 Haphazard sampling is a sampling method in which the auditor does not intend to employ a systematic approach to selecting a sample.