State & Local Reports

The objective of this audit is to determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements and whether HCR is obtaining federal reimbursements on time and in a manner that recovers all eligible costs. This audit covers the period from April 2017 through June 2022

The primary objective of this report is to show Missouri's spending of federal assistance from the American Rescue Plan (ARP) Act in the month of May 2022 for the Coronavirus Disease 2019 (COVID-19) recovery and the cumulative financial activity since the state began receiving funding in May 2021.

The primary objective of this report is to show Missouri's spending of federal assistance in the month of April 2022 for the COVID-19 emergency and the cumulative financial activity since the state began receiving funding in April 2020.

The primary objective of this report is to show Missouri's spending of federal assistance in the month of May 2022 for the COVID-19 emergency and the cumulative financial activity since the state began receiving funding in April 2020.

The Office of Inspector General’s (OIG) Public Safety section has completed an analysis of scheduling information for Chicago Police Department (CPD) members between April 1, 2022, and May 31, 2022, including the cancellation of sworn CPD members’ regular days off. OIG concluded that cohorts of CPD members were scheduled to work 11 or more consecutive days during that time period, that some but not all members worked all consecutive days for which they were scheduled, and that the multiple systems in which CPD stores relevant data and the need to manually review certain records impede ready analysis of work schedules and periods of rest.CPD members are assigned to a day off group (DOG), a calendar grouping used to set a member’s regular day off (RDO). To perform its analysis, OIG extracted DOG calendars along with the DOG assignment and watch, and the scheduled shift of every active, sworn CPD member from CPD’s data. OIG also reviewed notices issued by CPD cancelling RDOs during the period of analysis, as provided to OIG by CPD.Despite challenges in reviewing and comparing CPD’s records, OIG determined that many CPD members were scheduled to work 11 or more consecutive days between April and May 2022. OIG also found, by reviewing actual attendance of a sample of members, that although some members did not actually work as many consecutive days as they were scheduled for, others did in fact work 11 or more consecutive days during the period of analysis.

The Office of Inspector General’s (OIG) Public Safety section has completed an analysis of scheduling information for Chicago Police Department (CPD) members between April 1, 2022, and May 31, 2022, including the cancellation of sworn CPD members’ regular days off. OIG concluded that cohorts of CPD members were scheduled to work 11 or more consecutive days during that time period, that some but not all members worked all consecutive days for which they were scheduled, and that the multiple systems in which CPD stores relevant data and the need to manually review certain records impede ready analysis of work schedules and periods of rest.Despite challenges in reviewing and comparing CPD’s records, OIG determined that many CPD members were scheduled to work 11 or more consecutive days between April and May 2022. OIG also found, by reviewing actual attendance of a sample of members, that although some members did not actually work as many consecutive days as they were scheduled for, others did in fact work 11 or more consecutive days during the period of analysis.

What Was Performed? An examination of the Gilpin Hall Nursing Home’s fiscal records of the Delaware Department of Health and Social Services, Division of Medicaid and Medical Assistance, Medicaid Long-Term Care Facilities’ Statement of Reimbursement Costs for Skilled and Intermediate Care Nursing Facilities – Title XIX and Nursing Wage Survey (cost report and nursing wage survey, respectively) for fiscal year ended June 30, 2018. WhyThis Engagement? This engagement was conducted in accordance with federal requirements (42 CFR 447.253 and 483 Subpart B) and state requirements (Title XIX Delaware Medicaid State Plan, Attachment 4.19D) (criteria), as applicable to the Gilpin Hall Nursing Home’s fiscal records. The criteria were used to prepare the Schedule of Adjustments to the Trial Balance, Patient Days, and Nursing Wage Survey for fiscal year ended June 30, 2018 found in the report. The State ofDelaware is required to ensure thatthe fiscal records atthe nursing care facilities are retained and properly supportthe cost report, or the financial report showing the cost and charges related to Medicaid activities, submitted to the Medicaid Agency. These costs must be compliantwith federal and state regulations.Under the Delaware Medicaid State Plan, the state is required to examine a sample of facilities located within the state to ensure the facilities’ cost reports and nursing wage surveys are compliant with federal and state requirements. What Was Found? It is my pleasure to report that there were no findings identified and the Gilpin Hall Nursing Home Long-Term Healthcare Facility complied, in all material respects, with the criteria mentioned above. The Gilpin Hall Nursing Home Long-Term Healthcare Facility Examination for Fiscal Year ended June 30, 2018, can be found on our website: click here.For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness at Kathleen.Mcguiness@delaware.gov

What Was Performed? An examination of the Jeanne Jugan Residence’s fiscal records of the Delaware Department of Health and Social Services, Division of Medicaid and Medical Assistance, Medicaid Long-Term Care Facilities’ Statement of Reimbursement Costs for Skilled and Intermediate Care Nursing Facilities – Title XIX and Nursing Wage Survey (cost report and nursing wage survey, respectively) for fiscal year ended June 30, 2018. WhyThis Engagement? This engagement was conducted in accordance with federal requirements (42 CFR 447.253 and 483 Subpart B) and state requirements (Title XIX Delaware Medicaid State Plan, Attachment 4.19D) (criteria), as applicable to the Jeanne Jugan Residence’s fiscal records. The criteria were used to prepare the Schedule of Adjustments to the Trial Balance, Patient Days, and Nursing Wage Survey for fiscal year ended June 30, 2018 found in the report. The State of Delaware is required to ensure thatthe fiscal records atthe nursing care facilities are retained and properly supportthe cost report, or the financial report showing the cost and charges related to Medicaid activities, submitted to the Medicaid Agency. These costs must be compliantwith federal and state regulations.Under the Delaware Medicaid State Plan, the state is required to examine a sample of facilities located within the state to ensure the facilities’ cost reports and nursing wage surveys are compliant with federal and state requirements. What Was Found? It is my pleasure to report that there were no findings identified and the Jeanne Jugan Residence Long-Term Healthcare Facility complied, in all material respects, with the criteria mentioned above. The Jeanne Jugan Residence Long-Term Healthcare Facility Examination for Fiscal Year ended June 30, 2018, can be found on our website: click here.For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness at Kathleen.Mcguiness@delaware.gov