State & Local Reports

The primary objective of this report is to show Missouri's spending of federal assistance in the month of February 2022 for the Coronavirus Disease 2019 (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 from the American Rescue Plan (ARP) Act in the month of February 2022 for 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 from the American Rescue Plan (ARP) Act in the month of March 2022 for the 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 March 2022 for the COVID-19 emergency and the cumulative financial activity since the state began receiving funding in April 2020.

What Was Performed? An Agreed Upon Procedures (AUP) attestation engagement of the Department of Health and Social Services (DHSS), Division of Developmental Disabilities Services (DDDS), and Community Services Unit’s Patients’ Trust Funds for Fiscal Year ended June 30, 2019.Why This Engagement? This engagement was performed as a result of confidential reports from the Auditor’s Office’s Fraud Hotline and Fraud App, 29 Del. C. § 2906, and Title 16 of Delaware Code, Chapter 60 Section 6002, 6003, and 6004 which is applicable to any institutions operated, maintained, or under the supervision of the Department of Health and Social Services (DHSS).The State Auditor’s Office performed agreed upon procedures on a sample of patients’ trust fund accounts including verifying interest earned and cash disbursement and cash receipt transactionsare applied, reconciled and compliant with the Unit’s policy and procedures and the state’s financial accounting requirementsCommunity Services is a unit operated under Division of Developmental Disabilities Services which provides services to approximately 5,083 patients with over $3.3M in Patients’ Trust Fund deposits processed in Fiscal Year 2019.What Was Found? Our AUP engagement contains the following results: • The Patient Trust Fund appropriation received the correct monthly allocation of earningsin FY2019 from OST and the interest earning correctly posted to the individual patientaccount.• Community Services recorded ACH payments to the correct patient account.• Community Services did not reconcile the state accounting system to the unit’s accountingsystem for June 30, 2019.• Community Services did not close deceased patient accounts and discharge the accountbalances.• Community Services did not record manual checks received on the incoming check depositlog.• Community Services did not have all supporting documentation for cash disbursementtransactions including some authorized signatures and purchase receipt documentation.The new report, Department of Health and Social Services Community Services Unit Patients’ Trust Fund” can be found here.Please do not reply to this email. For any questions regarding the attached report, pleasecontact State Auditor Kathleen K. McGuiness at Kathleen.Mcguiness@delaware.gov

This investigative audit was performed in accordance with Louisiana Revised Statutes 24:513, et seq. to determine the validity of complaints we received. The procedures we performed primarily consisted of making inquiries and examining selected financial records and other documents and do not constitute an examination or review in accordance with generally accepted auditing or attestation standards. The Washington Parish Fire Protection District No. 7 (District 7) Secretary provided inaccurate and incomplete information to the Louisiana Workforce Commission to obtain COVID-19 pandemic unemployment benefits. However, records we reviewed and witnesses we spoke to indicate Ms. Glenn continued to work for District 7 and resumed receiving her regular wages in July 2020, but continued to certify for and draw unemployment benefits for nearly 13 more months, until August 4, 2021.

What Was Performed? An Agreed Upon Procedures (AUP) attestation engagement of the Department of Health and Social Services (DHSS), Division of Developmental Disabilities Services (DDDS), Stockley Center Patients’ Trust Fund for Fiscal Year ended June 30, 2019. WhyThis Engagement? This engagement was performed in accordance with 29 Del. C. § 2906 and in response to confidential fraud allegations reported to the Auditor’s Office. The limited scope of procedures were designed to ensure compliance with specific internal control requirements and 16 Del. C. Chapter 60 Section 6002, 6003, and 6004 which is applicable to any institutions operated, maintained, or under the supervision of the Department of Health and Social Services (DHSS).The State Auditor’s Office performed agreed upon procedures on a sample of patients’ trust fund accounts including verifying interest earned, cash disbursement and cash receipt transactions applied and reconciled are compliant with the Center’s policy and procedures and the state’s financial accounting requirements. The Stockley Center, located in Georgetown, Delaware, has a 50-bed capacity and had over $500,000in Patients’ Trust Fund deposits in Fiscal Year 2019.What Was Found? Our AUP engagement contains the following results: • The Patient Trust Fund appropriation received the correct monthly allocation of earningsin FY2019 from OST and the interest earning correctly posted to the individual patientaccount.• The Stockley Center had signed authorization and supporting documentation for cashdisbursement transactions.• The Stockley Center recorded ACH payments to the correct patient account.• The Stockley Center did not reconcile the state accounting system to the unit’s accountingsystem for June 30, 2019.• The Stockley Center did not close deceased patient accounts and discharge the accountbalances.• The Stockley Center did not record manual checks received on the incoming check depositlog.The new report, “Department of Health and Social Services Stockley Center Patients’ Trust Fund,”can be found here.Please do not reply to this email. For any questions regarding the attached report, pleasecontact State Auditor Kathleen K. McGuiness at Kathleen.Mcguiness@delaware.gov