State & Local Reports

Why This Audit? In accordance with 29 Del. C. §2906(a), the Auditor of Accounts (AOA) is releasing the State of Delaware’s Comprehensive Annual Financial Report (CAFR) for the fiscal year ended June 30, 2019.The State of Delaware CAFR includes all funds, offices of elected officials, departments and organizations, bureaus, boards, commissions, and authorities that comprise the State’s legal entity. Discretely presented component units, which are legally separate entities that the State is financially accountable, are also included. These entities have had their own financial statement audits, some of which AOA managed: Delaware State Housing Authority*, Diamond State Port Corporation*, Riverfront Development Corporation, Delaware State University, Delaware Agricultural Lands Preservation Foundation*, and 23 charter schools. In addition, the Department of Transportation* and the Delaware State Lottery* have had separate financial statement audits and are included as business-type activities in the State of Delaware CAFR. Business-type activities are activities intended to recover all or a portion of their costs through user fees and charges.

Why This Audit? The Department of Education, Charter School Accountability Committee Odyssey Charter School Formal Review Final Report stated, “Odyssey Charter School (OCS) will undergo an investigatory audit with scope of work approved by the Department of Education and the Office of Auditor of Accounts at OCS expense with any findings to be repaid as recommended by the Office of the Auditor of Accounts.” The Department of Education (DOE), Charter School Accountability Committee and the Auditor of Accounts (AOA) agreed to these procedures to satisfy this request. Santora CPA Group performed this engagement.The report indicated that while certain expenses and reimbursements agreed with amounts reported, a lack of supporting documentation for certain expenditures was found. Further, it identified discrepancies with expenditures reported to the DOE.

OIG evaluated the Department of Innovation and Technology’s (DoIT) management of the City’s investment in information technology. DoIT is responsible for ensuring that the City’s technology infrastructure meets the needs of City departments and residents. Effective management of an IT portfolio requires consistent and repeatable organizational processes. We determined that DoIT did not consistently adhere to best practices for project selection, which increased the risk of projects delivering fewer benefits, costing more, and/or taking longer than expected to complete. In addition, DoIT’s data collection practices hamper effective monitoring and evaluation of project and portfolio performance, thereby limiting the Department’s ability to identify opportunities for improvement.

Why This Audit? In accordance with 2 Del. C. §1323 and 29 Del. C. § 2906, the Auditor of Accounts (AOA) is releasing a financial statement audit of the Delaware Transit Corporation for Fiscal Year Ending June 30, 2019.

Why This Audit? In accordance with 29 Del. C. §2906, the Auditor of Accounts (AOA) is releasing a financial statement audit of the Delaware Department of Transportation Financial Statement Audit for Fiscal Year ended June 30, 2019.

Why This Audit? In accordance with 29. Del. C. §2906, the Auditor of Accounts (AOA) is releasing a financial statement audit of Delaware Department of Natural Resources and Environmental Control, Hazardous Substance Cleanup Fund for Fiscal Year Ended June 30, 2019.