State & Local Reports

What Was Performed? A financial statement audit of the Achieving a Better Life Experience Act of 2014 (ABLE) Consortium Trust for Fiscal Year Ended June 30, 2020 was performed.Why This Engagement? The State of Delaware is a participating member of the ABLE Consortium Trust along with 16 other states.These statements were audited by a firm engaged by the Trust. The ABLE Act provides eligible individuals with blindness or qualifying disabilities a means to save for disability-related expenses in a tax -advantaged way through section 529A of the Internal Revenue Code. A consortium of states (Member States), of which the State of Delaware is a member, collaborated to facilitate the implementation and maintenance of qualified ABLE programs. Each Member State has adopted enabling legislation to establish a qualified plan under Section 529A.

The audit, which examined the period of September 1, 2018 through October 31, 2019, shows the Court's electronic filing system has reduced the time it takes to process cases. The audit also shows the Court is improving its processes related to the collection and reconciliation of fees.

The OIG initiated this investigation to determine if DPS employees were obtaining a benefit to which they were not entitled. We were additionally concerned that misapplications of policy were leading to improper payments and further adding to the County's COVID-19 debt burden.

What Was Performed? An examination of Foulk Manor North Nursing Long-Term Healthcare Facility as of June 30, 2017 was performed.The State of Delaware is required to ensure that the fiscal records at nursing care facilities are retained and properly support the cost report, or the financial report showing the cost and charges related to Medicaid activities, submitted to the Medicaid Agency. These costs must be in compliance with federal and state regulations.Why This Report? Under the Delaware Medicaid State Plan, the State is required to examine a sample of six facilities around the State. This is to ensure the facility’s costs reports and wage surveys are in compliance with federal requirements and state requirements.

What Was Performed? A financial statement audit of the State of Delaware Deferred Compensation 457(b) plan as of December 31, 2019 and 2018 was performed.Why This Engagement? In accordance with 29 Del. C. §2906 and §6058, under the direction of the Auditor of Accounts, a financial statement audit of the State of Delaware Deferred Compensation Plan was performed, which comprise the statement of fiduciary net position as of December 31, 2019 and 2018.The 457(b) Plan is the deferred compensation (supplemental retirement) plan is available to most State of Delaware employees (full time pension eligible employees are eligible but not casual seasonal employees).The plan was originally established on July 1, 1971 and has been amended multiple times since it was founded. It’s under the umbrella of the Delaware Retirement Savings Plan known as DEFER, managed through Voya. The goal of the plan is to supplement retirement income for State of Delaware employees in addition to what they may receive through the State’s pension program and Social Security.

The City of Chicago Office of Inspector General (OIG) has completed an evaluation of the Chicago Police Department’s (CPD or the Department) compliance with its policy regarding post-incident requirements for members who discharge their firearms, on- or off-duty. Under General Order G03-02-03, CPD members are required to complete several steps before returning to regular field duties after a firearm discharge incident.OIG found that CPD has not operated in full compliance with this policy. OIG also determined that CPD’s internal controls are inadequate, as reflected in the Department’s insufficient policies and procedures, its inability to ensure the execution of those policies and procedures, and poor documentation of the return-to-duty process. In addition, OIG determined that the return-to-duty process is inadequate and inefficient.