State & Local Reports

What Was Performed? An Examination of the New Castle County Vocational Technical School District’sSchedule of Construction Projects for Fiscal Year Ended June 30, 2019, was performed.Why This Engagement? School construction examination engagements are performed to determinecompliance with Delaware Code, the State of Delaware Department of Education School ConstructionTechnical Assistance Manual, and the State of Delaware Budget and Accounting Policy Manual. Thisengagement was performed in accordance with 29 Del. C. §7526 and examines Bond Bill constructionproject expenditures incurred by the school district.What Was Found? It is my pleasure to report this engagement contained an unmodified opinion.1Therewere no findings or observations included in the report.The Fiscal Year Ended June 30, 2019, Statewide School Districts’ Construction Projects ExaminationEngagements for New Castle County Vocational Technical School District can be found on our website.

The purpose of this audit was to identify potential improper payments the Louisiana Workforce Commission made to incarcerated individuals who, according to LWC policy and state law, were ineligible to qualify for Unemployment Insurance and federally funded COVID-19 pandemic-related unemployment assistance programs. We found that LWC made approximately $6.2 million in State and Federal UI payments to 1,195 incarcerated individuals who do not appear to have been eligible for the benefits. We found that 81 percent identified through this analysis qualified through the Federal UI program designed for contractors and gig (occasional) workers, which was created as a part of CARES Act. Contract and gig workers’ income is not reported to LWC by employers, since these individuals are not classified as employees. As a result, LWC does not have electronic wage data to use for eligibility purposes and instead must rely upon the amount of income reported by the applicant on their application for unemployment benefits in order to make eligibility determinations.

This report describes the overall results and conclusions for the areas we examined related to the Unemployment Tax and Benefits (UTAB) system’s application and general information technology (IT) controls. In most of the areas we examined, controls were not adequately designed and implemented to provide reasonable assurance of complete, accurate, secure and available data.

This report builds on prior analyses and the results of a body of work published since the beginning of the pandemic to assess the role of the COVID-19 mitigation policy in reducing the impacts of COVID-19 on different populations across the United States and, specifically, in Washington D.C., Maryland, and Virginia.

The purpose of this audit was to provide information on Louisiana’s response to COVID19 in nursing facilities. We found that nursing facilities in Louisiana faced staffing challenges throughout the COVID-19 pandemic because of staff exposure to COVID-19, illness, or the need to care for family members

This special report provides information to assist Berkeley’s leaders in navigating the financial challenges ahead. We conducted interviews and reviewed data from government finance and budget officials to compile information on estimates of how the COVID-19 pandemic will affect the local economy and Berkeley’s revenues and expenditures; and Considerations from government finance and budget officials for the City Manager and Council to inform decisions about how to manage resources as revenues decline and expenditures increase.

The Economic Recovery Bridge Grant program in H.315 uses 2020 federal tax loss to establish eligibility for grants. Focusing on tax loss may help target limited resources to businesses that need assistance to remain viable. However, federal tax loss could include some deductions that increase 2020 losses but overstate the businesses’ need for financial assistance.

The audit shows Massasoit Community College was ensuring students met the requirements of the state's MassTransfer program and received the benefits of participation. The audit examined the period of July 1, 2017 through June 30, 2019.

The primary objective of this report is to show Missouri's spending of federal assistance in the month of March 2021 for the Coronavirus Disease 2019 (COVID-19) emergency and the cumulative financial activity since the state began receiving funding in April 2020.

Audit found that the breakdown that led to the transfer of $1.75 million by Westfield State University (WSU) to an unauthorized account resulted from a failure to follow a basic procedure. The audit examined the period of October 1, 2018 through March 31, 2020.