State & Local Reports

The coronavirus (COVID-19) pandemic has changed our lives in ways we neverimagined and created much economic uncertainty in its wake.Government-imposed closures and restrictions necessary to prevent widespreadcommunity transmission of the virus have also wreaked havoc on our economy and willhave a lasting impact on state finances. While the federal government provided morethan a billion dollars in pandemic relief to Delaware, our state, like others, has beenmostly on its own to develop mitigation strategies.In July 2020, I led a multistate taskforce to develop a consistent tool for fiscalwatchdogs to assess how each state has approached data collection, reporting, andmonitoring of coronavirus cases, both individually and collectively. The intent was toprovide a way for states to determine the quality of the data they use to make policydecisions, take health actions, and where to invest resources to control virus spread.The Auditor’s Office is currently working together with the Department of Health andHuman Services (DHSS) to undertake this important engagement.Since ensuring data quality is vital to successfully mitigating the health and economic impacts of the pandemic, I felt itnecessary to find other ways to assess the performance of Delaware’s pandemic response. This special report provides acomprehensive review of Delaware’s data dashboard that tracks and analyses coronavirus case data. It comparesDelaware’s dashboard to other states’ dashboards and against 15 indicators that a group led by former CDC Director, Dr.Thomas Frieden, deemed essential for success. The Association of Schools and Programs of Public Health and theAmerican Public Health Association have also endorsed these indicators.My report focuses on the state’s response in the early stages of the pandemic – from the first reported positive case inMarch through June 30, 2020. However, we acknowledge that Delaware has made tremendous improvements since thisperiod. Although we conducted a statewide survey of the long-term care community and engaged with DHSS staff for thisproject, our research was mainly limited to data and materials available online.State officials and health professionals rely on Delaware’s dashboard to make policy decisions. Our hope is that thefindings and recommendations contained in this report help improve ours.Thank you for the opportunity to serve you.Sincerely,Kathy McGuiness, RPh, CFE

The purpose of this document is to describe the general regulatory and internal control framework the City of Sacramento will operate under for the City’s COVID-19 response and all COVID-19 related activities. This document is an essential resource for the City as it identifies key COVID-19 regulatory and internal control information that can aid in maximizing the City’s eligibility for State and Federal resources. This document is a general guide for the City to use.

The purpose of this document is to describe the general regulatory and internal control framework the City of Sacramento will operate under for the City’s COVID-19 response and all COVID-19 related activities. This document is an essential resource for the City as it identifies key COVID-19 regulatory and internal control information that can aid in maximizing the City’s eligibility for State and Federal resources. This document is a general guide for the City to use.

What Was Performed? A financial statement audit of the Delaware State Lottery for Fiscal Year 2020 and 2019 was performed.Why This Engagement? This engagement was performed in accordance with 29 Del. C. §4816 and 29 Del. C. § 2906, as amended.The Delaware Lottery was established in 1974 by legislative decree. Unlike many other state lotteries, which target their revenues for specific efforts, the Lottery’s revenue is not earmarked for any one specific cause or group. By law, the Delaware Lottery generates income for the state's General Fund. The Lottery is also legally obligated to transfer funds to Department of Health and Social Services and Department of Agriculture to accommodate for services that benefit the Lottery paid for from their programs.The General Fund is a pool of money that finances a variety of state services, such as youth education, protecting neighborhoods from crime and pollution, maintaining parks and beaches, and healthcare for families and seniors. In this way, the Delaware Lottery helps pay for services that otherwise would require additional tax dollars.The Delaware Lottery has contributed $5.4 billion to the state's General Fund since 1975 and contributed $213.9 million in FY2019 and $175.7 million in Fiscal Year 2020.

What Was Performed? A financial statement audit of the State of Delaware Water Pollution Control Revolving Loan Fund for Fiscal Year 2020 was performed.Why This Engagement? This engagement was performed in accordance with 29 Del. C. §2906.The Fund, commonly known as the Clean Water State Revolving Fund, was created by the Delaware Legislature in 1990. The Fund provides low-interest loans and grants to municipalities, private organizations, nonprofit organizations and private individuals for projects that will improve water quality.