State & Local Reports

What Was Performed? An examination of Foulk Manor North Nursing Long-Term Healthcare Facility as of June 30, 2017 was performed.The State of Delaware is required to ensure that the fiscal records at nursing care facilities are retained and properly support the cost report, or the financial report showing the cost and charges related to Medicaid activities, submitted to the Medicaid Agency. These costs must be in compliance with federal and state regulations.Why This Report? Under the Delaware Medicaid State Plan, the State is required to examine a sample of six facilities around the State. This is to ensure the facility’s costs reports and wage surveys are in compliance with federal requirements and state requirements.

What Was Performed? A financial statement audit of the State of Delaware Deferred Compensation 457(b) plan as of December 31, 2019 and 2018 was performed.Why This Engagement? In accordance with 29 Del. C. §2906 and §6058, under the direction of the Auditor of Accounts, a financial statement audit of the State of Delaware Deferred Compensation Plan was performed, which comprise the statement of fiduciary net position as of December 31, 2019 and 2018.The 457(b) Plan is the deferred compensation (supplemental retirement) plan is available to most State of Delaware employees (full time pension eligible employees are eligible but not casual seasonal employees).The plan was originally established on July 1, 1971 and has been amended multiple times since it was founded. It’s under the umbrella of the Delaware Retirement Savings Plan known as DEFER, managed through Voya. The goal of the plan is to supplement retirement income for State of Delaware employees in addition to what they may receive through the State’s pension program and Social Security.

The City of Chicago Office of Inspector General (OIG) has completed an evaluation of the Chicago Police Department’s (CPD or the Department) compliance with its policy regarding post-incident requirements for members who discharge their firearms, on- or off-duty. Under General Order G03-02-03, CPD members are required to complete several steps before returning to regular field duties after a firearm discharge incident.OIG found that CPD has not operated in full compliance with this policy. OIG also determined that CPD’s internal controls are inadequate, as reflected in the Department’s insufficient policies and procedures, its inability to ensure the execution of those policies and procedures, and poor documentation of the return-to-duty process. In addition, OIG determined that the return-to-duty process is inadequate and inefficient.

What Was Performed? An examination of Courtland Manor Nursing Long-Term Healthcare Facility as of June 30, 2017 was performed.The State of Delaware is required to ensure that the fiscal records at nursing care facilities are retained and properly support the cost report, or the financial report showing the cost and charges related to Medicaid activities, submitted to the Medicaid Agency. These costs must be in compliance with federal and state regulations.Why This Report? Under the Delaware Medicaid State Plan, the State is required to examine a sample of six facilities around the State. This is to ensure the facility’s costs reports and wage surveys are in compliance with federal requirements and state requirements.

The objective of the audit was to determine whether the use of Public Health Emergency Leave aligned with Port policy. In order to achieve this objective, Internal Audit utilized a risk-based approach, selected a sample of individuals who took Public Health Emergency Leave.

The City of Chicago Office of Inspector General (OIG) has completed an audit of the Department of Human Resources’ (DHR) management of the City employee performance evaluation process. Our objective was to determine whether DHR ensures that City departments evaluate their employees as required by Personnel Rule XIV, and, if so, whether the evaluation process aligns with national best practices. OIG concluded that DHR does not ensure that departments evaluate all employees. DHR has not clearly defined the roles and responsibilities related to the periodic evaluations required by the Personnel Rules. DHR provides forms for departments to use, but it does not require and monitor compliance with Personnel Rule XIV. As a result, more than 10,000 City employees currently work in 7 City departments that report that they do not conduct any performance evaluations, with another 6,000 City employees working in 13 other departments that report they do not regularly conduct performance evaluations of all of their employees.

What Was Performed? A financial statement audit of the Diamond State Port Corporation (the Corporation) Financial Statement for the year ended June 30, 2020 was performed.The Corporation is a separate entity that is reported as part of the State’s overall financial statements. The Corporation serves the State by operating the Port of Wilmington. The Port of Wilmington is a full-service deep-water port and terminal.Why This Engagement? This engagement was performed in accordance with 29 Del. C. Section 8786. This requires the annual books and accounts of the Corporation to be audited by an independent certified public accounting firm as mutually agreed upon by the State Auditor and the Secretary of State.