State & Local Reports

We recommend that the City Council accept the City Auditor’s interim report on the status of internal controls for documenting COVID-19 related costs to support receipt of emergency public assistance grants through the Federal Emergency Management Agency (FEMA).

What Was Performed? An inspection of the Fiscal Year 2019 Purchase Card Performance Metrics was performed.Why This Engagement? The Office of Auditor of Accounts (OAOA) chose to perform this study as a practice aid to train new auditors on our data analytics software as well as to support the Government Efficiency & Accountability Review Board (GEAR) initiatives related to the State PCard program.What Was Found: OAOA identified agencies as “Best Practice” or “Needs Improvement” according to key performance measures. Additionally, we calculated a potential cost-avoidance savings if a portion of State checkbook transactions were converted to PCard transactions. Our study determined that the benefit of the processing-cost savings far exceeds the potential rebate.Recommendations: OAOA recommends that the Division of Accounting assist all state agencies, charter schools, and school districts by promoting the use of PCards for eligible small dollar transactions. This would help the State realize available rebate revenues and generate cost savings from efficiencies in PCard processing.

The State Ethics Commission is an independent agency that administers and enforces the states conflict of interest law and financial disclosure law for elected state and county employees. Our audit, which examined the period July 1, 2017 through June 30, 2019, found the SEC had no deficiencies in the areas examined.

The audit found UMBA could not verify that employees of contractors who worked on public projects were paid the appropriate prevailing wage. The audit examined the period of July 1, 2016 through June 30, 2018.

What Was Performed? An inspection of the School Year 2019-2020 Maximum Student/Teacher RatioWhy This Engagement? The Office of Auditor of Accounts (OAOA) performed an inspection, in accordance with Title 14 of the Delaware Code, to ensure adherence to the maximum student/teacher ratio during School Year 2019-2020. The OAOA reviewed the Department of Education (DOE) Annual Class Size Report, school district or charter school Board meeting minutes, and classroom rosters.What Was Found: OAOA found that fifteen districts/charter schools exceeded the ratio and were required to obtain a Board approved waiver.Recommendations: Districts/charter schools, when necessary, should ensure that the Board approval of the classroom size waiver is completed on or before December 1st of each school year in accordance with the Delaware Code.

Audit examined HCSO’s non-payroll expenses, process for contracting for goods and services, and its oversight of staff overtime, and found no deficiencies in these areas. The audit examined the period of July 1, 2017 through June 30, 2019.

Audit calls on the Department of Fire Services (DFS) to improve its administration of inventory of fixed assets as well as oversight of budgetary earmarks that direct funds to local communities. The audit examined the period of period July 1, 2016 through December 31, 2018.

To assist the Council of the District of Columbia in its oversight responsibilities during the Coronavirus public health emergency, the Office of the D.C. Auditor (ODCA) has compiled the following letter report, COVID-19 Federal Funding Streams Available to the District of Columbia, a summary of federal funding available to states and, in some cases, to cities, in recently enacted legislation including the following

To assist the Council of the District of Columbia in its oversight responsibilities during the Coronavirus public health emergency, the Office of the D.C. Auditor (ODCA) has compiled the following letter report, COVID-19 Federal Funding Streams Available to the District of Columbia, a summary of federal funding available to states and, in some cases, to cities, in recently enacted legislation including the following