State & Local Reports

The City of Chicago’s operations increasingly rely on collecting and utilizing high-quality data. Through our audit and investigation work, the City of Chicago Office of Inspector General (OIG)has observed many issues impacting data objectivity, utility, and integrity. The inconsistent quality of the City’s data hinders it from effectively allocating resources, measuring performance, and achieving objectives. To support the chief data officer’s (CDO) role in improving decision-making and management through data analysis, we summarize our observations below.

The objective of these assessments is to help the City prepare for state and federal audits of the City's use of emergency funding. The key to successfully withstanding any future audit will be the City's ability to provide sufficient documentation regarding the appropriate use of state and federal funds. The scope and methodology of these assessments includes pro-active and real-time assistance in complying with regulatory requirements, securing reimbursements, tracking disaster recovery costs, and evaluating whether funds are being used efficiently and effectively

What Was Performed? A performance audit of the Cape Henlopen School District’s compliancewith conducting criminal background checks for covered employees, contractors, volunteers andstudent teachers for calendar years January 1, 2014, through December 31, 2019.WhyThis Engagement? This engagement was conducted in accordance with 29 Del. C. § 2906 andevaluated the district’s compliance with state laws and regulations regarding criminal backgroundchecks required for all district employees, contractors, volunteers and student teachers.Our performance audit had two objectives:(1) Determine if the district complied with state laws and regulations for criminal backgroundchecks on all required employees, contractors, volunteers and student teachers, and(2) Assess the district’s internal controls and determine if the controls have been properlyemployed to reduce the risk of harm to district students.This report is intended to assist district management with recommendations to improveprocedures, processes and internal controls as necessary.What Was Found? We found the district could strengthen its internal controls in several ways,including by improving documentation to ensure the following:(1) employees, contractors, volunteers and student teachers are cleared, certified and suitable fortheir positions in accordance with state laws and regulations, and(2) employee, contractor, volunteer and student teacher files contain the requisite documentationto provide evidence of the district’s compliance with relevant state laws, regulations and policies.The report contains several recommendations for improvement, which we encourage districtmanagement to consider implementing. These recommendations were developed based onevaluation of audit evidence obtained for not only this school district but also all districts acrossthe state, and they are designed to help keep schoolchildren safer by improving internal controlsrelated to certifying the criminal background check processes.

What Was Performed? A performance audit of the Capital School District’s compliance withconducting criminal background checks for covered employees, contractors, volunteers andstudent teachers for calendar years January 1, 2014, through December 31, 2019.WhyThis Engagement? This engagement was conducted in accordance with 29 Del. C. § 2906 andevaluated the district’s compliance with state laws and regulations regarding criminal backgroundchecks required for all district employees, contractors, volunteers and student teachers.Our performance audit had two objectives:(1) Determine if the district complied with state laws and regulations for criminal backgroundchecks on all required employees, contractors, volunteers and student teachers, and(2) Assess the district’s internal controls and determine if the controls have been properlyemployed to reduce the risk of harm to district students.This report is intended to assist district management with recommendations to improveprocedures, processes and internal controls as necessary.What Was Found? We found the district could strengthen its internal controls in several ways,including by improving documentation to ensure the following:(1) employees, contractors, volunteers and student teachers are cleared, certified and suitable fortheir positions in accordance with state laws and regulations, and(2) employee, contractor, volunteer and student teacher files contain the requisite documentationto provide evidence of the district’s compliance with relevant state laws, regulations and policies.The report contains several recommendations for improvement, which we encourage districtmanagement to consider implementing. These recommendations were developed based onevaluation of audit evidence obtained for not only this school district but also all districts acrossthe state, and they are designed to help keep schoolchildren safer by improving internal controlsrelated to certifying the criminal background check processes.

What Was Performed? A performance audit of the Christina School District’s compliance withconducting criminal background checks for covered employees, contractors, volunteers andstudent teachers for calendar years January 1, 2014, through December 31, 2019.WhyThis Engagement? This engagement was conducted in accordance with 29 Del. C. § 2906 andevaluated the district’s compliance with state laws and regulations regarding criminal backgroundchecks required for all district employees, contractors, volunteers and student teachers.Our performance audit had two objectives:(1) Determine if the district complied with state laws and regulations for criminal backgroundchecks on all required employees, contractors, volunteers and student teachers, and(2) Assess the district’s internal controls and determine if the controls have been properlyemployed to reduce the risk of harm to district students.This report is intended to assist district management with recommendations to improveprocedures, processes and internal controls as necessary.What Was Found? We found the district could strengthen its internal controls in several ways,including by improving documentation to ensure the following:(1) employees, contractors, volunteers and student teachers are cleared, certified and suitable fortheir positions in accordance with state laws and regulations, and(2) employee, contractor, volunteer and student teacher files contain the requisite documentationto provide evidence of the district’s compliance with relevant state laws, regulations and policies.The report contains several recommendations for improvement, which we encourage districtmanagement to consider implementing. These recommendations were developed based onevaluation of audit evidence obtained for not only this school district but also all districts acrossthe state, and they are designed to help keep schoolchildren safer by improving internal controlsrelated to certifying the criminal background check processes.

What Was Performed? A performance audit of the Colonial School District’s compliance withconducting criminal background checks for covered employees, contractors, volunteers andstudent teachers for calendar years January 1, 2014, through December 31, 2019.WhyThis Engagement? This engagement was conducted in accordance with 29 Del. C. § 2906 andevaluated the district’s compliance with state laws and regulations regarding criminal backgroundchecks required for all district employees, contractors, volunteers and student teachers.Our performance audit had two objectives:(1) Determine if the district complied with state laws and regulations for criminal backgroundchecks on all required employees, contractors, volunteers and student teachers, and(2) Assess the district’s internal controls and determine if the controls have been properlyemployed to reduce the risk of harm to district students.This report is intended to assist district management with recommendations to improveprocedures, processes and internal controls as necessary.What Was Found? We found the district could strengthen its internal controls in several ways,including by improving documentation to ensure the following:(1) employees, contractors, volunteers and student teachers are cleared, certified and suitable fortheir positions in accordance with state laws and regulations, and(2) employee, contractor, volunteer and student teacher files contain the requisite documentationto provide evidence of the district’s compliance with relevant state laws, regulations and policies.The report contains several recommendations for improvement, which we encourage districtmanagement to consider implementing. These recommendations were developed based onevaluation of audit evidence obtained for not only this school district but also all districts acrossthe state, and they are designed to help keep schoolchildren safer by improving internal controlsrelated to certifying the criminal background check processes.

What Was Performed? A performance audit of the Delmar School District’s compliance withconducting criminal background checks for covered employees, contractors, volunteers andstudent teachers for calendar years January 1, 2014, through December 31, 2019.WhyThis Engagement? This engagement was conducted in accordance with 29 Del. C. § 2906 andevaluated the district’s compliance with state laws and regulations regarding criminal backgroundchecks required for all district employees, contractors, volunteers and student teachers.Our performance audit had two objectives:(1) Determine if the district complied with state laws and regulations for criminal backgroundchecks on all required employees, contractors, volunteers and student teachers, and(2) Assess the district’s internal controls and determine if the controls have been properlyemployed to reduce the risk of harm to district students.This report is intended to assist district management with recommendations to improveprocedures, processes and internal controls as necessary.What Was Found? We found the district could strengthen its internal controls in several ways,including by improving documentation to ensure the following:(1) employees, contractors, volunteers and student teachers are cleared, certified and suitable fortheir positions in accordance with state laws and regulations, and(2) employee, contractor, volunteer and student teacher files contain the requisite documentationto provide evidence of the district’s compliance with relevant state laws, regulations and policies.The report contains several recommendations for improvement, which we encourage districtmanagement to consider implementing. These recommendations were developed based onevaluation of audit evidence obtained for not only this school district but also all districts acrossthe state, and they are designed to help keep schoolchildren safer by improving internal controlsrelated to certifying the criminal background check processes.

What Was Performed? A performance audit of the Woodbridge School District’s compliance withconducting criminal background checks for covered employees, contractors, volunteers andstudent teachers for calendar years January 1, 2014, through December 31, 2019.WhyThis Engagement? This engagement was conducted in accordance with 29 Del. C. § 2906 andevaluated the district’s compliance with state laws and regulations regarding criminal backgroundchecks required for all district employees, contractors, volunteers and student teachers.Our performance audit had two objectives:(1) Determine if the district complied with state laws and regulations for criminal backgroundchecks on all required employees, contractors, volunteers and student teachers, and(2) Assess the district’s internal controls and determine if the controls have been properlyemployed to reduce the risk of harm to district students.This report is intended to assist district management with recommendations to improveprocedures, processes and internal controls as necessary.What Was Found? We found the district could strengthen its internal controls in several ways,including by improving documentation to ensure the following:(1) employees, contractors, volunteers and student teachers are cleared, certified and suitable fortheir positions in accordance with state laws and regulations, and(2) employee, contractor, volunteer and student teacher files contain the requisite documentationto provide evidence of the district’s compliance with relevant state laws, regulations and policies.The report contains several recommendations for improvement, which we encourage districtmanagement to consider implementing. These recommendations were developed based onevaluation of audit evidence obtained for not only this school district but also all districts acrossthe state, and they are designed to help keep schoolchildren safer by improving internal controlsrelated to certifying the criminal background check processes.

What Was Performed? A performance audit of the Lake Forest School District’s compliance with conducting criminal background checks for covered employees, contractors, volunteers and student teachers for calendar years January 1, 2014, through December 31, 2019. Why This Engagement? This engagement was conducted in accordance with 29 Del. C. § 2906 and evaluated the district’s compliance with state laws and regulations regarding criminal background checks required for all district employees, contractors, volunteers and student teachers. Our performance audit had two objectives: (1) Determine if the district complied with state laws and regulations for criminal background checks on all required employees, contractors, volunteers and student teachers, and (2) Assess the district’s internal controls and determine if the controls have been properly employed to reduce the risk of harm to district students.This report is intended to assist district management with recommendations to improve procedures, processes and internal controls as necessary.What Was Found? We found the district could strengthen its internal controls in several ways, including by improving documentation to ensure the following:(1) employees, contractors, volunteers and student teachers are cleared, certified and suitable for their positions in accordance with state laws and regulations, and (2) employee, contractor, volunteer and student teacher files contain the requisite documentation to provide evidence of the district’s compliance with relevant state laws, regulations and policies. The report contains several recommendations for improvement, which we encourage district management to consider implementing. These recommendations were developed based on evaluation of audit evidence obtained for not only this school district but also all districts across the state, and they are designed to help keep schoolchildren safer by improving internal controls related to certifying the criminal background check processes.The Lake Forest School District Criminal Background Checks Performance Audit for 2014 through 2019 can be found on our website: click here.Please do not reply to this email. For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness at Kathleen.Mcguiness@delaware.gov.