State & Local Reports

What Was Performed? An Agreed Upon Procedures (AUP) attestation engagement of the Department of Health and Social Services (DHSS), Division of Substance Abuse and Mental Health (DSAMH), Delaware Psychiatric Center (DPC) Patients’ Trust Fund for Fiscal Year ended June 30,2019.Why This Engagement? This engagement was performed in accordance with 29 Del. C. § 2906 and inresponse to confidential fraud allegations reported to the Auditor’s Office. The limited scope of procedureswere designed to ensure compliance with specific internal control requirements and 16 Del. C. Chapter 60Section 6002, 6003, and 6004 which is applicable to any institutions operated, maintained, or under thesupervision of the Department of Health and Social Services (DHSS).The State Auditor’s Office performed agreed upon procedures on a sample of patients’ trust fundaccounts including verifying interest earned, cash disbursement and cash receipt transactionsapplied and reconciled are compliant with the Center’s policy and procedures and the state’sfinancial accounting requirements.DPC, a unit operated under DSAMH, located in New Castle, Delaware, has a 115-bed capacity and hadover $60,000 in 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.• DPC provided their reconcilement of the state accounting system to the unit’s accountingsystem for June 30, 2019, however OAOA was unable to reconcile based on documentationprovided.• OAOA was unable to verify DPC recorded ACH payments to the correct patient accountbecause no supporting documentation was provided to perform the test procedure.• DPC did not consistently record manual checks received on the incoming check deposit log.• DPC did not close deceased patient accounts and discharge the account balances.• DPC did not have all supporting documentation for cash disbursement transaction includingmissing or undetermined authorized signatures and missing supporting documentationincluding support for the FSF state accounting system. Further, some transaction dates inthe documentation provided did not match.The new report, Department of Health and Social Services Delaware Psychiatric 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.

What Was Performed? A special report that reviewed Delaware’s drug overdose data on Delaware Healthand Social Services’ My Healthy Community Data Dashboard, specifically sections related to drug overdoses.Why This Engagement? In accordance with 29 Del. C. §2909, the State Auditor shall file written reportscovering the Auditor’s postaudits with the state agency concerned, the Governor, the General Assembly, theAttorney General and the Director of the Office of Management and Budget; and, if the Auditor deemsnecessary, the Auditor may present special reports to the General Assembly for consideration and action.The audit reports shall set forth: (1) Whether all expenditures have been for the purpose authorized in theappropriations therefor; (2) Whether all receipts have been accounted for and paid into the State Treasuryas required by law; (3) All illegal and unbusinesslike practices; (4) Recommendations for greatersimplicity, accuracy, efficiency and economy; and (5) Such data, information and recommendations as theAuditor of Accounts may deem advisable and necessary.This special report evaluates potential changes to expand the DHSS data dashboard to improve dataquality, increase community awareness of key issues regarding the opioid crisis, and better informresponse efforts. This report also explores best practices from neighboring states and compares efforts toprovide thorough information that can be used to better address the opioid crisis.What Was Found?• Data Timeliness Issues: The drug overdose statistics provided on the My Healthy CommunityDashboard are not up-to-date with current available information.• Missing Data Comprehensiveness: The dashboard lacks demographic breakdowns of data as wellas key statistics for areas such as treatment, recovery, and local data.• Lack of Functionality: The dashboard is lacking in several areas for ideal functionality, creatinguser issues and barriers to access of key data.• Recommendations: This report contains 4 recommendations for and analysis of Delaware’s datadashboard for drug overdose data.The new special report, “Falling Short During the Opioid Crisis? Delaware’s Overdose Dashboard” can befound here.For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness atKathleen.Mcguiness@delaware.gov.

What Was Performed? An examination of the Smyrna School District’s compliance with the Authorized Position requirements set forth in the Delaware Code, Delaware Law (formerly, 149th General Assembly;Senate Bill No. 235 (SB235)), and the State of Delaware Budget and Accounting Policy Manual (BAM).WhyThis Engagement? The State Auditor performed an examination to ensure Fiscal Year 2019 Authorized Positions were not exceeded by comparing the number of authorized positions versus the number of actual positions a school district employed. In accordance with 14 Del. C. §1504, the Office of Auditor of Accounts is directed to examine the number of authorized positions versus the number of actual positions a district has employed as part of the regular, annual audit review for all public-school districts that commence on or after July 1, 1991. During Fiscal Year 2019, the State budgeted approximately $999 million to cover the State’s share of salaries and benefits for school district authorized positions. School District personnel costs comprise 23% of the State’s budget. In March 2020, the Governor of the state of Delaware declared a state of emergency in response to the spread of COVID-19. Precautionary measures to slow the spread of the virus continued throughout 2021, including closures of school districts. Because of the hurdles school districts faced in relation to teaching, remote learning, nutrition and emotional support to students, State Auditor McGuiness honored the requests of school districts to delay this engagement. This accommodation not only fulfilled the needs of school districts but ensured the integrity of the engagement. What Was Found? It is my pleasure to report Smyrna School District complied, in all material respects, with the criteria mentioned above. Smyrna School District Authorized Positions Examination for 2018 through 2019 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 Sussex Tech School District’s compliance with the Authorized Position requirements set forth in the Delaware Code, Delaware Law (formerly, 149th GeneralAssembly; Senate Bill No. 235 (SB235)), and the State of Delaware Budget and Accounting Policy Manual(BAM).WhyThis Engagement? The State Auditor performed an examination to ensure Fiscal Year 2019 Authorized Positions were not exceeded by comparing the number of authorized positions versus the number of actual positions a school district employed. In accordance with 14 Del. C. §1504, the Office of Auditor of Accounts is directed to examine the number of authorized positions versus the number of actual positions a district has employed as part of the regular, annual audit review for all public-school districts that commence on or after July 1, 1991. During Fiscal Year 2019, the State budgeted approximately $999 million to cover the State’s share of salaries and benefits for school district authorized positions. School District personnel costs comprise 23% of the State’s budget. In March 2020, the Governor of the state of Delaware declared a state of emergency in response to the spread of COVID-19. Precautionary measures to slow the spread of the virus continued throughout 2021, including closures of school districts. Because of the hurdles school districts faced in relation to teaching, remote learning, nutrition and emotional support to students, State Auditor McGuiness honored the requests of school districts to delay this engagement. This accommodation not only fulfilled the needs of school districts but ensured the integrity of the engagement. What Was Found? It is my pleasure to report Sussex Tech School District complied, in all material respects, with the criteria mentioned above. Sussex Tech School District Authorized Positions Examination for 2018 through 2019 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 Seaford School District’s compliance with the Authorized Position requirements set forth in the Delaware Code, Delaware Law (formerly, 149th General Assembly; Senate Bill No. 235 (SB235)), and the State of Delaware Budget and Accounting Policy Manual (BAM).WhyThis Engagement? The State Auditor performed an examination to ensure Fiscal Year 2019Authorized Positions were not exceeded by comparing the number of authorized positions versus the number of actual positions a school district employed. In accordance with 14 Del. C. §1504, the Office of Auditor of Accounts is directed to examine the number of authorized positions versus the number of actual positions a district has employed as part of the regular, annual audit review for all public-school districts that commence on or after July 1, 1991.During Fiscal Year 2019, the State budgeted approximately $999 million to cover the State’s share of salaries and benefits for school district authorized positions. School District personnel costs comprise 23% of the State’s budget. In March 2020, the Governor of the state of Delaware declared a state of emergency in response to the spread of COVID-19. Precautionary measures to slow the spread of the virus continued throughout 2021, including closures of school districts. Because of the hurdles school districts faced in relation to teaching, remote learning, nutrition and emotional support to students, State Auditor McGuiness honored the requests of school districts to delay this engagement. This accommodation not only fulfilled the needs of school districts but ensured the integrity of the engagement.What Was Found? It is my pleasure to report Seaford School District complied, in all material respects, with the criteria mentioned above.Seaford School District Authorized Positions Examination for 2018 through 2019 can be found on our website.For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness atKathleen.Mcguiness@delaware.gov.

What Was Performed? An examination of the Red Clay School District’s compliance with the Authorized Position requirements set forth in the Delaware Code, Delaware Law (formerly, 149th General Assembly; Senate Bill No. 235 (SB235)), and the State of Delaware Budget and Accounting Policy Manual (BAM).WhyThis Engagement? The State Auditor performed an examination to ensure Fiscal Year 2019Authorized Positions were not exceeded by comparing the number of authorized positions versus the number of actual positions a school district employed. In accordance with 14 Del. C. §1504, the Office of Auditor of Accounts is directed to examine the number of authorized positions versus the number of actual positions a district has employed as part of the regular, annual audit review for all public-school districts that commence on or after July 1, 1991.During Fiscal Year 2019, the State budgeted approximately $999 million to cover the State’s share of salaries and benefits for school district authorized positions. School District personnel costs comprise 23% of the State’s budget. In March 2020, the Governor of the state of Delaware declared a state of emergency in response to the spread of COVID-19. Precautionary measures to slow the spread of the virus continued throughout 2021, including closures of school districts. Because of the hurdles school districts faced in relation to teaching, remote learning, nutrition and emotional support to students, State Auditor McGuiness honored the requests of school districts to delay this engagement. This accommodation not only fulfilled the needs of school districts but ensured the integrity of the engagement.What Was Found? It is my pleasure to report Red Clay School District complied, in all material respects, with the criteria mentioned above.Red Clay School District Authorized Positions Examination for 2018 through 2019 can be found on our website.For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness atKathleen.Mcguiness@delaware.gov.

What Was Performed? An examination of the New Castle County Vo-Tech School District’s compliance with the Authorized Position requirements set forth in the Delaware Code, Delaware Law (formerly, 149thGeneral Assembly; Senate Bill No. 235 (SB235)), and the State of Delaware Budget and Accounting Policy Manual (BAM).WhyThis Engagement? The State Auditor performed an examination to ensure Fiscal Year 2019Authorized Positions were not exceeded by comparing the number of authorized positions versus the number of actual positions a school district employed. In accordance with 14 Del. C. §1504, the Office of Auditor of Accounts is directed to examine the number of authorized positions versus the number of actual positions a district has employed as part of the regular, annual audit review for all public-school districts that commence on or after July 1, 1991.During Fiscal Year 2019, the State budgeted approximately $999 million to cover the State’s share of salaries and benefits for school district authorized positions. School District personnel costs comprise 23% of the State’s budget. In March 2020, the Governor of the state of Delaware declared a state of emergency in response to the spread of COVID-19. Precautionary measures to slow the spread of the virus continued throughout 2021, including closures of school districts. Because of the hurdles school districts faced in relation to teaching, remote learning, nutrition and emotional support to students, State Auditor McGuiness honored the requests of school districts to delay this engagement. This accommodation not only fulfilled the needs of school districts but ensured the integrity of the engagement.What Was Found? It is my pleasure to report New Castle County Vo-Tech School District complied, in all material respects, with the criteria mentioned above.New Castle County Vo-Tech School District Authorized Positions Examination for 2018 through 2019 can be found on our website.For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness atKathleen.Mcguiness@delaware.gov.

What Was Performed? An examination of the Milford School District’s compliance with the Authorized Position requirements set forth in the Delaware Code, Delaware Law (formerly, 149th General Assembly; Senate Bill No. 235 (SB235)), and the State of Delaware Budget and Accounting Policy Manual (BAM).WhyThis Engagement? The State Auditor performed an examination to ensure Fiscal Year 2019Authorized Positions were not exceeded by comparing the number of authorized positions versus the number of actual positions a school district employed. In accordance with 14 Del. C. §1504, the Office of Auditor of Accounts is directed to examine the number of authorized positions versus the number of actual positions a district has employed as part of the regular, annual audit review for all public-school districts that commence on or after July 1, 1991.During Fiscal Year 2019, the State budgeted approximately $999 million to cover the State’s share of salaries and benefits for school district authorized positions. School District personnel costs comprise 23% of the State’s budget. In March 2020, the Governor of the state of Delaware declared a state of emergency in response to the spread of COVID-19. Precautionary measures to slow the spread of the virus continued throughout 2021, including closures of school districts. Because of the hurdles school districts faced in relation to teaching, remote learning, nutrition and emotional support to students, State Auditor McGuiness honored the requests of school districts to delay this engagement. This accommodation not only fulfilled the needs of school districts but ensured the integrity of the engagement.What Was Found? It is my pleasure to report Milford School District complied, in all material respects, with the criteria mentioned above.Milford School District Authorized Positions Examination for 2018 through 2019 can be found on our website.For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness atKathleen.Mcguiness@delaware.gov.