State & Local Reports

Why This Audit? In accordance with 29. Del. C. §2906 and §6058, the Auditor of Accounts (AOA) is releasing a financial statement audit of the State of Delaware 403(b) Plan for calendar year 2016.This report has a disclaimed opinion. 1Why is the audit opinion disclaimed? The Department of Labor permits the exclusion of vendors which were previously approved but discontinued prior to 2009. Since the financial statements permissibly exclude significant dollars for more than one hundred discontinued vendors, the auditors cannot opine that the financial statements are complete and accurate in all material respects. Hence, a disclaimed opinion is what the audit standards require for 403(b) plans with significant excluded contracts. Disclaimed audit opinions are standard in these cases.

This audit, which examined the period of July 1, 2017 through December 31, 2018, assessed what steps BCSC took in response to a 2014 audit that found issues with cash, evidence, and internal controls.

Audit found Dr. O'Connor improperly billed MassHealth for services that were actually provided by physical therapy assistants. Audit examined the period of January 1, 2015 through December 31, 2018.

The audit revealed DOC did not always provide inmates with requested healthcare services within required timeframes and was not providing proper individual reentry planning. The audit examined the period of July 1, 2016 through June 30, 2018.

Why this investigation? We received multiple Hotline complaints related to Capital School District’s Building and Grounds department. Allegations included: violations of union contract overtime provisions and work requirements, inappropriate purchases, misuse of fleet vehicles, and misuse of bid authority.

The audit, which examined the period of July 1, 2018 through June 30, 2019, found DTA was not adequately protecting sensitive data from inappropriate access.