State & Local Reports

The audit found FRLP made payments to companies in which board members had undisclosed financial interests, made expenditures that were not in support of the organization’s mission, and did not collect outstanding balances from tenants in a timely manner. The audit examined the period of January 1, 2016 through December 31, 2018.

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 State Employees' Pension Plan as of June 30, 2019 was performed.Why This Engagement? This engagement was performed in accordance with 29 Del. C. §2906.

The Office of Inspector General (OIG) has completed a review of the Chicago Police Department’s (CPD or the Department) processes for managing and producing its records for criminal prosecution and civil litigation arising out of law enforcement activities. CPD is involved in both criminal and civil litigation, since its investigations and corresponding records are used as evidence in both types of proceedings. CPD, both directly and as an entity acting on the government’s behalf in a criminal case, is required by law and the United States Constitution to disclose evidence in its possession, with certain exceptions; those obligations include but are not limited to those enumerated in Brady v. Maryland and Giglio v. United States and their progeny, Illinois state law, and Court-promulgated rules of civil procedure. OIG concluded that CPD’s records management and production processes are inadequate to meet its constitutional and legal obligations.

Memorandum: There is desire to inject the CARES Act funding into the community as soon as possible. However, some aspects of this bill raise concerns about risk that deserve your consideration. Creating the program and appropriating $50 million before the Tax Department has established “a formula for determining the amount of grant awards” is a significant delegation of authority without any guidance.

The OIG determined that city staff engaged in gross mismanagement when they deliberately overrode contracted rates and allowed temporary services provider Albion Staffing Solutions, Inc., to charge more than the rates it bid to get the contract.

Audit provides recommendations to improve the accuracy of attendance and waitlist data related to students in adult education (AE) programs. The audit examined the period of July 1, 2018 through June 30, 2019.

Memorandum: The recently issued U.S. Treasury Coronavirus Relief Fund FAQ1 has implications for the Governor’s proposed Economic Injury Disaster Loan (EIDL) program. As proposed, the Vermont EIDL program to be administered by the Vermont Economic Development Authority (VEDA) establishes a perpetual revolving loan fund. However, the FAQ indicates that all loan repayments subsequent to December 30, 2020 must be returned to the U.S. Treasury.

A report on the Office of Citizen Services

What Was Performed? An investigation of the Department of Insurance Improper Activities of Controller was performed.Why This Engagement? The Office of Auditor of Accounts received a request from the Chief of Staff at Department of Insurance to perform an investigation on the Controller of the Finance Division. The Controller is the top-ranking fiscal position at the Department of Insurance that provides total fiscal control of the Department’s financial resourcesWhat Was Found: The Office of Auditor of Accounts found an overall lack of controls in the Department of Insurance. The Controller violated a number of provisions of the State of Delaware Budget and Accounting Manual which significantly increased the Department’s risk of misuse and misappropriation.Recommendations: The Office of Auditor of Accounts recommends that the Department of Insurance should review and implement controls and processes to mitigate risk of collusion by the Controller, ensure compliance with laws and regulations, and have the Agency Head review those controls on an ongoing basis to ensure they are working effectively.