State & Local Reports

The Office of Inspector General (OIG) conducted an audit of the development and evaluation of the City’s Capital Improvement Program (CIP), a five-year plan for infrastructure spending. Our objective was to determine if the City develops and evaluates its CIP in accordance with leading practices outlined in the United States Government Accountability Office’s (GAO) Executive Guide: Leading Practices in Capital Decision-Making. OIG concluded that the City’s CIP development and evaluation process largely follows leading practices for development but does not consistently evaluate goal achievement using performance measures or incorporate lessons learned from completed projects into future capital decision-making. We recommended that the Office of Budget and Management (OBM) define Citywide standards and increase transparency.

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

State management is responsible for designing, implementing and maintaining internal controls to ensure the financial statements are fairly presented, and to provide reasonable assurance regarding the reliability of financial reporting and to prevent and detect fraud. We identified deficiencies in internal controls at the Employment Security Department (ESD) that adversely affected the State’s ability to prevent and detect fraud.

What Was Performed? An Agreed Upon Procedure of the Office of the State Treasurer Bank Reconciliations for Quarter Ended December 31, 2018 was performed.The Office of the State Treasurer’s bank reconciliations team (Reconciliations and Transaction Management) reconcile the collections and disbursements recorded with the banks with what is recorded in our accounting system (First State Financials). The bank reconciliations team ensure that the total amounts are accurate in both systems.Why This Engagement?According to the State of Delaware Constitution, Article II, Section 24, The State Treasurer shall settle his or her accounts annually with the General Assembly or a joint committee thereof, which shall be appointed at every ninety legislative day session. No person who has served in the office of the State Treasurer shall be eligible to a seat in either House of the General Assembly until he or she shall have made a final settlement of his or her accounts as treasurer and discharged the balance, if any, due thereon.This engagement was performed in accordance with 29 Del. C. §2906(b). The State Auditor reviewed the bank reconciliation produced by the Office of the State Treasurer to ensure the reconciliations are accurately stated.

The Office of Inspector General (OIG) conducted an evaluation of the use of the affidavit override in disciplinary investigations of Chicago Police Department (CPD) members conducted by CPD’s Bureau of Internal Affairs, CPD District and Unit accountability sergeants, the Independent Police Review Authority (IPRA) and the Civilian Office of Police Accountability (COPA).The override process, if used as designed, is an effective tool for ensuring that police misconduct is meaningfully investigated, while also providing an opportunity for verification of the reliability of complaints for which CPD members may be investigated. Historically, however, the process has been underused and, perhaps, poorly understood.OIG’s evaluation produced the following findings:1. The majority of finalized disciplinary investigations were closed for lacking an affidavit;2. CPD, COPA, and IPRA (COPA’s predecessor agency) did not pursue affidavit overrides and improperly closed investigations for lacking an affidavit, including:a. Investigations closed for lacking an affidavit when there was objective, verifiable evidence which supported the allegations rendering them eligible for an override;b. Investigations closed following an insufficient preliminary investigation; andc. Instances in which the investigation was assigned a case status reserved for investigations closed for lacking an affidavit when the investigation was either exempt from the affidavit requirement, or another closure type was more appropriate.3. The investigating agencies often closed investigations associated with a civil lawsuit for lacking an affidavit, without regard to the possibility of the City potentially bearing financial costs for conduct which is never meaningfully investigated, the possibility that materials associated with a civil suit might provide sufficient basis for an override request, and that a civil suit may give rise to sworn statements that might be substituted for an otherwise required affidavit, or provide a reliable basis for obtaining an affidavit override.4. Investigations completed on the basis of an affidavit override result in Sustained allegations at a higher rate than do investigations completed via a signed affidavit or an exemption from the affidavit requirement.

Overall, we found that while OPH has processes to ensure data on the number of positive cases and deaths is not over-reported on its dashboard, laboratories did not always submit all COVID-19 test results to OPH, and the results they did provide were not always submitted in a timely manner.

What Was Performed? An Agreed Upon Procedure of the Office of the State Treasurer Bank Reconciliations for Quarter Ended June 30, 2019 was performed.The Office of the State Treasurer’s bank reconciliations team (Reconciliations and Transaction Management) reconcile the collections and disbursements recorded with the banks with what is recorded in our accounting system (First State Financials). The bank reconciliations team ensure that the total amounts are accurate in both systems.Why This Engagement?According to the State of Delaware Constitution, Article II, Section 24, The State Treasurer shall settle his or her accounts annually with the General Assembly or a joint committee thereof, which shall be appointed at every ninety legislative day session. No person who has served in the office of the State Treasurer shall be eligible to a seat in either House of the General Assembly until he or she shall have made a final settlement of his or her accounts as treasurer and discharged the balance, if any, due thereon.This engagement was performed in accordance with 29 Del. C. §2906(b). The State Auditor reviewed the bank reconciliation produced by the Office of the State Treasurer to ensure the reconciliations are accurately stated.

This audit was conducted to determine whether adequate controls have been established to ensure compliance with purchasing requirements, including the appropriate use of emergency purchase exceptions

The goal of this report is to highlight and put into context scientific findings that currently exist around school reopening's, detail key policy measures undertaken within the United States and globally, and bring together the impacts that school closures have had on students and parents in the context of the COVID-19 pandemic.

What Was Performed? An Agreed Upon Procedure of the Office of the State Treasurer Bank Reconciliations for Quarter Ended March 31, 2019 was performed.The Office of the State Treasurer’s bank reconciliations team (Reconciliations and Transaction Management) reconcile the collections and disbursements recorded with the banks with what is recorded in our accounting system (First State Financials). The bank reconciliations team ensure that the total amounts are accurate in both systems.Why This Engagement?According to the State of Delaware Constitution, Article II, Section 24, The State Treasurer shall settle his or her accounts annually with the General Assembly or a joint committee thereof, which shall be appointed at every ninety legislative day session. No person who has served in the office of the State Treasurer shall be eligible to a seat in either House of the General Assembly until he or she shall have made a final settlement of his or her accounts as treasurer and discharged the balance, if any, due thereon.This engagement was performed in accordance with 29 Del. C. §2906(b). The State Auditor reviewed the bank reconciliation produced by the Office of the State Treasurer to ensure the reconciliations are accurately stated.