State & Local Reports

What Was Performed? An audit of the Schedule of Employer Allocation and Schedule of Pension Amounts by Employer for the Delaware Public Employees' Retirement System County & Municipal Other Employees’ Pension Plan as of June 30, 2019 was performed.The County & Municipal Other Employees’ Pension Plan (the Plan) is a cost sharing multiple-employer defined-benefit pension plan established in the Delaware Code. The Plan is administered by the Delaware Public Employees' Retirement System (DPERS). The General Assembly is responsible for setting benefits and contributions and amending plan provisions; administrative rules and regulations are adopted and maintained by the Board of Pension Trustees (the Board). The management of the Plan is the responsibility of the Board. The Board is comprised of five members appointed by the Governor and confirmed by the State Senate, plus two ex officio members. The daily operation is the responsibility of the Office of Pensions. The report is beneficial to County & Municipal Employees and Employers, Members of the General Assembly, the Board of Pension Trustees, and those parties who are interested in the Plan’s accountability for the money it receives.Why This Audit? This audit was conducted by BDO USA, LLP under the direction of the Office of Auditor of Accounts in accordance with 29 Del. C. §2906.

The City of Chicago Office of Inspector General (OIG) conducted an audit of the Chicago Department of Transportation’s (CDOT) traffic signal planning practices. Traffic signals are one of the most cost-effective tools for promoting traffic safety, reducing congestion, and minimizing air pollution. CDOT is responsible for managing 2,834 signalized intersections across Chicago. The objective of the audit was to determine whether CDOT’s traffic signal planning meets industry best practices as defined by the Federal Highway Administration (FHWA). FHWA recommends that agencies have a documented traffic signal management plan with defined goals, objectives, and performance measures. The plan should also describe staff’s responsibilities and explain how they support the program’s goals and objectives. FHWA provides recommended staffing levels based on the number of traffic signals an agency manages. OIG concluded that CDOT does not have a traffic signal management plan, nor does it have objectives or performance measures connecting its traffic signal management program to broader Department goals and City plans, such as the Roadmap for the Future of Transportation and Mobility in Chicago, Vision Zero, and Chicago Streets for Cycling Plan 2020. Without a signal management plan, CDOT cannot ensure that traffic signals are optimized to promote traffic safety, reduce congestion, and minimize air pollution.

What Was Performed? An audit of the State of Delaware Other Postemployment Benefits (OPEB) Fund Trust Schedules of Employer Allocations and OPEB Amounts by Employer – June 30, 2019 was performed.The State of Delaware’s Other Postemployment Benefit (OPEB) Fund Trust (the Plan) is administered by the Delaware Public Employees’ Retirement System (DPERS). The Plan provides medical coverage to pensioners and their eligible dependents. Participating employers fund the Plan for current retirees on a pay-as-you-go basis. Funds recorded in the Plan include state appropriations, other employer contributions and retiree contributions for healthcare. The funds available are invested under the management of the DPERS Board of Pensioners. The financial statement is beneficial to eligible pensioners defined in the Plan and those parties interested in the Trust’s accountability for the money it receives.

The audit shows DEP is not providing important information to the federal government and the public about the safety and usability of Massachusetts watersheds in a timely manner, and also calls on the agency to improve oversight of facilities that manufacture, process, and use toxic substances. The audit examined the period of July 1, 2017 through June 30, 2019.

The Department of Internal Auditing (DIA) has conducted an audit of the Cuyahoga County Juvenile Court’s processes and procedures relating to cash collection, handling, deposit and recognition procedures. The Juvenile Court requested this audit to promote productivity within the Juvenile Court’s cash collection process, promote compliance with applicable law, mitigate the number of opportunities for fraud, and maintain the public’s trust that funds remitted to Juvenile Court are properly utilized. DIA recommendations to the Juvenile Court include that someone who is not collecting money throughout the day review and sign off on cash reconciliations and deposits, that the Court work with their IT department to resolve issues with the iCase (case management system which records payments) to eliminate the need for separately maintained books, that the reconciliation process be revised to ensure that iCase and the credit card systems are properly recorded, and that the Court begin tracking money in the safe and any instances of employees being out of balance.

In December 2018, Juvenile Court’s Director of the Clerk of Court and Legal Counsel requested the Department of Internal Audit’s (DIA) services to conduct an audit of the financial operations and general internal controls of Cuyahoga County Juvenile Court Ancillary Services and Grants. The audit period was set for January 1, 2018, through December 31, 2018.The main objectives were to review financial transactions and perform data analytics on Juvenile Court’s transactions to identify areas that should be further reviewed. Also, to ensure that spending on ancillary services is appropriate and necessary, and adequate controls are in place to monitor spending and inventory. Finally, to confirm that federal funds are maximized, and adequate controls are in place to monitor spending in accordance with federal regulations, specifically with the School Lunch Program, Title IV-E funds, all grants, and forfeited funds.Recommendations include that Juvenile Court management create a grant coordinator position to oversee all federal and state grants, implement written procedures regarding the management of Federal awards as required by Uniform Guidance, correct any errors on the federal schedule and incorporate guidance from Ohio Department of Jobs and Family Services into the procedures.

Memorandum: The Office requests the legislature add an explicit requirement in all future bills authorizing the expenditure of COVID-19 funds. The State Auditor’s Office must have access to records that relate to eligibility for and use of economic recovery grant funds.