State & Local Reports

The audit found that the organization did not ensure commissioners acknowledged their responsibilities under the Open Meeting Law and did not ensure they completed a required training on conflicts of interest. The audit examined the period of July 1, 2017 through June 30, 2019.

As part of an ongoing effort to help local governments identify and recover misspent taxpayer funds, the Broward Office of the Inspector General (OIG) initiated a review of payment records of multiple cities, including the City of Pembroke Pines. Our review led us to suspect that a security services provider billed the city for services it did not render.Our investigation substantiated this concern and ultimately led to arrests of Olalekan Shokunbi, owner of Bayus Security Services; Ololade Shokunbi, owner of Bayus Security Protection and Olalekan’s wife; and Oluwatoyin Laditan, both companies’ operations manager, for organized scheme to defraud, a first-degree felony under state law.The OIG determined there was probable cause to believe that Bayus Security Services and then Bayus Security Protection (collectively, Bayus or the companies), with which the city contracted to provide security services at several city-owned properties, defrauded the city out of at least $711,553.60 between October 1, 2012, and June 1, 2017, using different tactics that we outline in this report and that are described in detail in arrest warrants.

This letter report identifies 18 state agencies that will each be responsible for managing a portion of the federal COVID‑19 funds. Before finalizing our determination to add this issue to the state high risk list, we notified the 18 responsible state agencies about our preliminary determination and invited them to provide their perspective on the issue. We received responses from 12 of the 18 state agencies, and we summarize those responses at the end of this letter.

The audit, which examined the period of July 1, 2017 through June 30, 2019, found CTI's spending was appropriate and properly documented and management salaries were deemed not excessive.

What Was Performed? An Examination of the State’s Disproportionate Share Hospital Payment Program (DSH) as of June 30, 2016 was performed.The State of Delaware, Department of Health and Social Services, Division of Medicaid and Medical Assistance administers the Disproportionate Share Hospital Payment Program. The Medicaid program is required to make Disproportionate Share Hospital payments to qualifying hospitals that serve a large number of Medicaid and uninsured individuals. This program is regulated by the Federal Government and are submitted on no longer than a four-year lag basis.Why This Engagement? States that receive federal funding must annually certify that the required six verifications are examined to ensure compliance with the Federal Program.What Was Found? It is my pleasure to report the State’s Disproportionate Share Hospital Payment Program was in compliance with the six verifications as required by Federal Regulations for the period audited. These six verifications are:• to ensure that the State’s DSH payments comply with the hospital specific DSH payment limit• to ensure that if the facility is an institute for mental disease that they have a Medicaid utilization rate not less than 1%• to ensure that certain uncompensated care costs are included in the calculation for the hospital specific payments• to ensure that any incurred costs in excess Medicaid covered costs are included in the uncompensated care costs• to ensure that any and all resources of inpatient and outpatient hospital service costs are separately documented and retained, and• to ensure that the estimate of the DHS limit is in accordance with the section of the Social Security Act