State & Local Reports

This letter report identifies 18 state agencies that will each be responsible for managing a portion of the federal COVID‑19 funds. Before finalizing our determination to add this issue to the state high risk list, we notified the 18 responsible state agencies about our preliminary determination and invited them to provide their perspective on the issue. We received responses from 12 of the 18 state agencies, and we summarize those responses at the end of this letter.

The audit, which examined the period of July 1, 2017 through June 30, 2019, found CTI's spending was appropriate and properly documented and management salaries were deemed not excessive.

What Was Performed? An Examination of the State’s Disproportionate Share Hospital Payment Program (DSH) as of June 30, 2016 was performed.The State of Delaware, Department of Health and Social Services, Division of Medicaid and Medical Assistance administers the Disproportionate Share Hospital Payment Program. The Medicaid program is required to make Disproportionate Share Hospital payments to qualifying hospitals that serve a large number of Medicaid and uninsured individuals. This program is regulated by the Federal Government and are submitted on no longer than a four-year lag basis.Why This Engagement? States that receive federal funding must annually certify that the required six verifications are examined to ensure compliance with the Federal Program.What Was Found? It is my pleasure to report the State’s Disproportionate Share Hospital Payment Program was in compliance with the six verifications as required by Federal Regulations for the period audited. These six verifications are:• to ensure that the State’s DSH payments comply with the hospital specific DSH payment limit• to ensure that if the facility is an institute for mental disease that they have a Medicaid utilization rate not less than 1%• to ensure that certain uncompensated care costs are included in the calculation for the hospital specific payments• to ensure that any incurred costs in excess Medicaid covered costs are included in the uncompensated care costs• to ensure that any and all resources of inpatient and outpatient hospital service costs are separately documented and retained, and• to ensure that the estimate of the DHS limit is in accordance with the section of the Social Security Act

This audit reviewed Holyoke Community College's information security training and awareness practices to determine whether system users had completed information security training and signed acceptable use policies. It examined the period of July 1, 2017 through March 31, 2019.

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

The Department of Internal Auditing (DIA) has conducted an inventory audit of the Cuyahoga County Department of Information Technology (IT) for the period of January 1, 2019 through June 30, 2019. The audit objective focused on inventory held and overseen by IT. DIA performed audit work ensuring IT inventory is complete and accurate and that there are proper safeguards in place to ensure that all IT inventory assets are accounted for throughout the entire inventory life-cycle (procurement, acquisition, operations/maintenance, and disposal). Recommendations to IT include that it should develop specific guidelines according to standards and best practices for tracking assets in order to achieve and maintain accurate records, review the policies and procedures annually and revise as necessary, determine the best method to ensure completeness and accuracy of asset logging in County systems, ensure that all stored assets awaiting disposal be locked inside a secure location, and that store data should be tracked regardless of cost.