State & Local Reports

The audit shows DEP is not providing important information to the federal government and the public about the safety and usability of Massachusetts watersheds in a timely manner, and also calls on the agency to improve oversight of facilities that manufacture, process, and use toxic substances. The audit examined the period of July 1, 2017 through June 30, 2019.

The Department of Internal Auditing (DIA) has conducted an audit of the Cuyahoga County Juvenile Court’s processes and procedures relating to cash collection, handling, deposit and recognition procedures. The Juvenile Court requested this audit to promote productivity within the Juvenile Court’s cash collection process, promote compliance with applicable law, mitigate the number of opportunities for fraud, and maintain the public’s trust that funds remitted to Juvenile Court are properly utilized. DIA recommendations to the Juvenile Court include that someone who is not collecting money throughout the day review and sign off on cash reconciliations and deposits, that the Court work with their IT department to resolve issues with the iCase (case management system which records payments) to eliminate the need for separately maintained books, that the reconciliation process be revised to ensure that iCase and the credit card systems are properly recorded, and that the Court begin tracking money in the safe and any instances of employees being out of balance.

In December 2018, Juvenile Court’s Director of the Clerk of Court and Legal Counsel requested the Department of Internal Audit’s (DIA) services to conduct an audit of the financial operations and general internal controls of Cuyahoga County Juvenile Court Ancillary Services and Grants. The audit period was set for January 1, 2018, through December 31, 2018.The main objectives were to review financial transactions and perform data analytics on Juvenile Court’s transactions to identify areas that should be further reviewed. Also, to ensure that spending on ancillary services is appropriate and necessary, and adequate controls are in place to monitor spending and inventory. Finally, to confirm that federal funds are maximized, and adequate controls are in place to monitor spending in accordance with federal regulations, specifically with the School Lunch Program, Title IV-E funds, all grants, and forfeited funds.Recommendations include that Juvenile Court management create a grant coordinator position to oversee all federal and state grants, implement written procedures regarding the management of Federal awards as required by Uniform Guidance, correct any errors on the federal schedule and incorporate guidance from Ohio Department of Jobs and Family Services into the procedures.

Memorandum: The Office requests the legislature add an explicit requirement in all future bills authorizing the expenditure of COVID-19 funds. The State Auditor’s Office must have access to records that relate to eligibility for and use of economic recovery grant funds.

The audit found FRLP made payments to companies in which board members had undisclosed financial interests, made expenditures that were not in support of the organization’s mission, and did not collect outstanding balances from tenants in a timely manner. 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 State Employees' Pension Plan as of June 30, 2019 was performed.Why This Engagement? This engagement was performed in accordance with 29 Del. C. §2906.

The Office of Inspector General (OIG) has completed a review of the Chicago Police Department’s (CPD or the Department) processes for managing and producing its records for criminal prosecution and civil litigation arising out of law enforcement activities. CPD is involved in both criminal and civil litigation, since its investigations and corresponding records are used as evidence in both types of proceedings. CPD, both directly and as an entity acting on the government’s behalf in a criminal case, is required by law and the United States Constitution to disclose evidence in its possession, with certain exceptions; those obligations include but are not limited to those enumerated in Brady v. Maryland and Giglio v. United States and their progeny, Illinois state law, and Court-promulgated rules of civil procedure. OIG concluded that CPD’s records management and production processes are inadequate to meet its constitutional and legal obligations.

Memorandum: There is desire to inject the CARES Act funding into the community as soon as possible. However, some aspects of this bill raise concerns about risk that deserve your consideration. Creating the program and appropriating $50 million before the Tax Department has established “a formula for determining the amount of grant awards” is a significant delegation of authority without any guidance.