State & Local Reports

The Single Audit Act of 1984, subsequent amendments, and corresponding regulations, require an annual audit of the financial statements and compliance with requirements applicable to major federal programs. Volume II contains elements required under the Uniform Guidance, including the Report on Compliance for Each Major Federal Program and Report on Internal Control over Compliance in Accordance with the Uniform Guidance, and the Schedule of Findings and Questioned Costs

The Single Audit Act of 1984, subsequent amendments, and corresponding regulations, require an annual audit of the financial statements and compliance with requirements applicable to major federal programs. Volume I contains financial reporting information based on our audit of the Comprehensive Annual Financial Report. It includes the APA’s opinion on the Schedule of Expenditures of Federal Awards (SEFA) in relation to the financial statements, the Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards, and financial statement findings related to internal control and compliance

Audit found OCES provided adult foster care (AFC) services to MassHealth members without required prior eligibility authorization. The audit examined the period of January 1, 2016 through December 31, 2018.

Audit found SCES provided adult foster care (AFC) services to MassHealth members without required prior eligibility authorization. The audit examined the period of January 1, 2016 through December 31, 2018.

What Was Performed? An audit of the Schedule of Employer Allocation and Schedule of Pension Amounts by Employer for the Delaware Public Employees' Retirement System County & Municipal Other Employees’ Pension Plan as of June 30, 2019 was performed.The County & Municipal Other Employees’ Pension Plan (the Plan) is a cost sharing multiple-employer defined-benefit pension plan established in the Delaware Code. The Plan is administered by the Delaware Public Employees' Retirement System (DPERS). The General Assembly is responsible for setting benefits and contributions and amending plan provisions; administrative rules and regulations are adopted and maintained by the Board of Pension Trustees (the Board). The management of the Plan is the responsibility of the Board. The Board is comprised of five members appointed by the Governor and confirmed by the State Senate, plus two ex officio members. The daily operation is the responsibility of the Office of Pensions. The report is beneficial to County & Municipal Employees and Employers, Members of the General Assembly, the Board of Pension Trustees, and those parties who are interested in the Plan’s accountability for the money it receives.Why This Audit? This audit was conducted by BDO USA, LLP under the direction of the Office of Auditor of Accounts in accordance with 29 Del. C. §2906.

The City of Chicago Office of Inspector General (OIG) conducted an audit of the Chicago Department of Transportation’s (CDOT) traffic signal planning practices. Traffic signals are one of the most cost-effective tools for promoting traffic safety, reducing congestion, and minimizing air pollution. CDOT is responsible for managing 2,834 signalized intersections across Chicago. The objective of the audit was to determine whether CDOT’s traffic signal planning meets industry best practices as defined by the Federal Highway Administration (FHWA). FHWA recommends that agencies have a documented traffic signal management plan with defined goals, objectives, and performance measures. The plan should also describe staff’s responsibilities and explain how they support the program’s goals and objectives. FHWA provides recommended staffing levels based on the number of traffic signals an agency manages. OIG concluded that CDOT does not have a traffic signal management plan, nor does it have objectives or performance measures connecting its traffic signal management program to broader Department goals and City plans, such as the Roadmap for the Future of Transportation and Mobility in Chicago, Vision Zero, and Chicago Streets for Cycling Plan 2020. Without a signal management plan, CDOT cannot ensure that traffic signals are optimized to promote traffic safety, reduce congestion, and minimize air pollution.

What Was Performed? An audit of the State of Delaware Other Postemployment Benefits (OPEB) Fund Trust Schedules of Employer Allocations and OPEB Amounts by Employer – June 30, 2019 was performed.The State of Delaware’s Other Postemployment Benefit (OPEB) Fund Trust (the Plan) is administered by the Delaware Public Employees’ Retirement System (DPERS). The Plan provides medical coverage to pensioners and their eligible dependents. Participating employers fund the Plan for current retirees on a pay-as-you-go basis. Funds recorded in the Plan include state appropriations, other employer contributions and retiree contributions for healthcare. The funds available are invested under the management of the DPERS Board of Pensioners. The financial statement is beneficial to eligible pensioners defined in the Plan and those parties interested in the Trust’s accountability for the money it receives.