State & Local Reports

What Was Performed? An Agreed Upon Procedure of the Office of the State Treasurer Bank Reconciliations for Quarter Ended June 30, 2019 was performed.The Office of the State Treasurer’s bank reconciliations team (Reconciliations and Transaction Management) reconcile the collections and disbursements recorded with the banks with what is recorded in our accounting system (First State Financials). The bank reconciliations team ensure that the total amounts are accurate in both systems.Why This Engagement?According to the State of Delaware Constitution, Article II, Section 24, The State Treasurer shall settle his or her accounts annually with the General Assembly or a joint committee thereof, which shall be appointed at every ninety legislative day session. No person who has served in the office of the State Treasurer shall be eligible to a seat in either House of the General Assembly until he or she shall have made a final settlement of his or her accounts as treasurer and discharged the balance, if any, due thereon.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.

This audit was conducted to determine whether adequate controls have been established to ensure compliance with purchasing requirements, including the appropriate use of emergency purchase exceptions

The goal of this report is to highlight and put into context scientific findings that currently exist around school reopening's, detail key policy measures undertaken within the United States and globally, and bring together the impacts that school closures have had on students and parents in the context of the COVID-19 pandemic.

What Was Performed? An Agreed Upon Procedure of the Office of the State Treasurer Bank Reconciliations for Quarter Ended March 31, 2019 was performed.The Office of the State Treasurer’s bank reconciliations team (Reconciliations and Transaction Management) reconcile the collections and disbursements recorded with the banks with what is recorded in our accounting system (First State Financials). The bank reconciliations team ensure that the total amounts are accurate in both systems.Why This Engagement?According to the State of Delaware Constitution, Article II, Section 24, The State Treasurer shall settle his or her accounts annually with the General Assembly or a joint committee thereof, which shall be appointed at every ninety legislative day session. No person who has served in the office of the State Treasurer shall be eligible to a seat in either House of the General Assembly until he or she shall have made a final settlement of his or her accounts as treasurer and discharged the balance, if any, due thereon.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 goal of this report is to highlight and put into context scientific findings that currently exist around school reopening's, detail key policy measures undertaken within the United States and globally, and bring together the impacts that school closures have had on students and parents in the context of the COVID-19 pandemic.

What Was Performed? A financial statement audit and Single Audit of the Delaware State Housing Authority for the Fiscal Year Ended June 30, 2020 was performed.The mission of the Delaware State Housing Authority is to efficiently provide, and assist others to provide, quality, affordable housing opportunities and appropriate supportive services to low- and moderate-income Delawareans.The Delaware State Housing Authority was created in 1968 as a public corporation in the Delaware State Department of Housing. In 1970, DSHA became part of the Department of Community Affairs and later, in 1987, joined the Delaware Economic Development Office. In1998, the DSHA was established as an independent authority in the Executive Department, reporting directly to the Governor.Why This Engagement? This engagement was performed in accordance with 31 Del. C. § 4015 and 29 Del. C. § 2906.Finding: Auditors identified a significant deficiency.1 A material adjusting journal entry of $630,000 was required to correct a financial statement balance. Auditors discovered this adjustment had not been made by DSHA during the year-end close process. A similar finding was also reported in the previous year. Management made the correction in the financial statements allowing for an overall unmodified opinion.2Recommendation: A recommendation was made for DSHA to evaluate all post-closing entries and audit adjustments to ensure these adjustments are made on a timely basis in the future.

What Was Performed? A financial statement audit of the State of Delaware Drinking Water Revolving Loan Fund for Fiscal Year 2020 was performed.The Drinking Water State Revolving Fund (DWSRF) Fund was established in 1996 and provides financial assistance to eligible public water systems in Delaware for the planning, design and construction of drinking water facilities, as well as loans for land acquisition for source water protection purposes.The Fund is funded through federal grants. The Safe Water Drinking Act requires the State of Delaware (the State) to provide matching funds equal to 20% of federal funds received. The Fund is jointly administered by the Department of Natural Resources and Environmental Control (DNREC) and the State of Delaware Department of Health and Social Services (DHSS).

The Office of the State Auditor conducted an audit of Coronavirus Relief Funds that were allocated to the Department from the 2020 COVID-19 Recovery Act. Specifically, the two objectives of this audit were to determine whether the Department established and implemented procedures to ensure that: 1. Coronavirus Relief Funds were spent in accordance with the 2020 COVID-19 Recovery Act and subsequent amendments 2. Programs that received Coronavirus Relief Funds accomplished their intended purpose, such as improving student ability through reading and math interventions and providing school nutrition services to vulnerable students

Why This Performance Audit? We received a hotline complaint related to Procurement Card (PCard) use for purchases and travel at State Higher Ed institutions. We conducted a performance audit to evaluate the effectiveness of internal controls over purchasing card transactions.

The City of Chicago Office of Inspector General (OIG) has completed an audit of the Department of Streets and Sanitation’s (DSS) enforcement of recycling requirements for commercial and high-density residential buildings (i.e., those with five or more units). The objective of the audit was to determine if DSS ensures that building owners are providing collection services required by the Chicago Recycling Ordinance. In addition, the audit evaluated DSS’ enforcement of reporting requirements for the City’s licensed private haulers—companies engaged in hauling refuse and recyclables from commercial and high-density residential buildings. The required annual reports identify a hauler’s customers, catalog the total amounts and types of materials hauled, and specify which facilities received them.Based on the audit results, OIG concluded that DSS does not ensure that commercial and high-density residential building owners provide recycling services. In addition, DSS does not ensure that private haulers submit complete, accurate, and timely reports detailing the buildings they served, and the amount and type of materials hauled. This data would be useful to the City for establishing recycling goals, monitoring progress towards these goals, and determining waste diversion rates. While recent changes in the global marketplace for recyclable materials have presented challenges for municipal programs, other cities are adapting rather than abandoning recycling altogether.