State & Local Reports

What Was Performed? A financial statement audit of the Delaware State Lottery for Fiscal Year 2020 and 2019 was performed.Why This Engagement? This engagement was performed in accordance with 29 Del. C. §4816 and 29 Del. C. § 2906, as amended.The Delaware Lottery was established in 1974 by legislative decree. Unlike many other state lotteries, which target their revenues for specific efforts, the Lottery’s revenue is not earmarked for any one specific cause or group. By law, the Delaware Lottery generates income for the state's General Fund. The Lottery is also legally obligated to transfer funds to Department of Health and Social Services and Department of Agriculture to accommodate for services that benefit the Lottery paid for from their programs.The General Fund is a pool of money that finances a variety of state services, such as youth education, protecting neighborhoods from crime and pollution, maintaining parks and beaches, and healthcare for families and seniors. In this way, the Delaware Lottery helps pay for services that otherwise would require additional tax dollars.The Delaware Lottery has contributed $5.4 billion to the state's General Fund since 1975 and contributed $213.9 million in FY2019 and $175.7 million in Fiscal Year 2020.

What Was Performed? A financial statement audit of the State of Delaware Water Pollution Control Revolving Loan Fund for Fiscal Year 2020 was performed.Why This Engagement? This engagement was performed in accordance with 29 Del. C. §2906.The Fund, commonly known as the Clean Water State Revolving Fund, was created by the Delaware Legislature in 1990. The Fund provides low-interest loans and grants to municipalities, private organizations, nonprofit organizations and private individuals for projects that will improve water quality.

The audit called on the Executive Office of Housing and Economic Development (EOHED) to improve its oversight of cybersecurity awareness training for employees. During the audit, which examined the period of May 14, 2018 through June 30, 2019, 45 employees did not complete required cybersecurity awareness training.

The analysis presented here establishes a baseline of policies that were implemented in the National Capital Region (NCR)1 , aligned with the intent of the policy, and the data sources available to provide context, including population and demographic, mobility, COVID19 caseload and death, economic, and geographic data.

The analysis presented here establishes a baseline of policies that were implemented in the National Capital Region (NCR)1 , aligned with the intent of the policy, and the data sources available to provide context, including population and demographic, mobility, COVID19 caseload and death, economic, and geographic data.

The audit examined the Metro South Housing Court's activities related to the reconciliation of cash receipts and adherence to time standards for summary process cases for the period of August 13, 2018 through December 31, 2019.

The MassTransfer A2B program enables students to earn credits towards a bachelor’s degree while saving money by taking courses at a community college. Our audit of Framingham State University, which examined July 1, 2017 through June 30, 2019, shows it was ensuring students met the requirements of this program and received the benefits of participation.

o contribute to the D.C. Department of Health’s (DC Health)2 efforts to inform the public of the COVID-19 pandemic’s impact on District residents and the District’s efforts to contain the spread of the virus, the Office of the D.C. Auditor (ODCA) has compiled the following report, “The District’s COVID-19 Data Reporting is Strong but Opportunities Exist for Improvement and Increased Transparency.” The government’s dissemination of accurate, real-time data is essential to control the spread of COVID-19.