State & Local Reports

This report details the growth in Medicaid enrollment before and during the pandemic, as well as evaluating those enrollment changes in relation to the economy’s performance. The report also evaluates risks that could result from more enrollees remaining on Medicaid than projected, and offers recommendations for policy makers as we strive to effectively manage this essential program.

The primary objective of this report is to summarize the unemployment benefits and relief received by Missouri citizens, government entities, and nonprofit organizations related to the Coronavirus Disease 2019 (COVID-19) emergency from declaration of the emergency through October 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 September 2021 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 September 2021 for the Coronavirus Disease 2019 (COVID-19) emergency and the cumulative financial activity since the state began receiving funding in April 2020

The Cuyahoga County Department of Internal Auditing (DIA) conducted an audit of programs within the Department of Children and Family Services (DCFS) for the period of January 1, 2020 through December 31, 2020. The main objective of the audit was to identify higher risk programs within DCFS and to assess the internal controls relative to the mitigation of fraud and compliance with program guidelines. After obtaining an appropriate understanding of the processes and risk, DIA determined that processes around the establishment of Foster Care and Adoption subsidies contained the highest risk. Audit procedures disclosed internal control weaknesses related to documenting OAC and/or Internal Policy compliance regarding certification, qualification, and reimbursement of Foster Care and Adoption subsidies and services. In addition, audit procedures identified an opportunity for increased efficiency relative to the duplication of efforts for data input requirements within two applications. Recommendations made by DIA included that DCFS update systems utilized to either have payments processed in case management system or make updates to current systems to increase efficiency and add controls to update fields. Also, DIA recommended that DCFS update the Federal Medical Assistance Percentages it uses to calculate Adoption subsidy payments, and to maintain all Add-On and Level of Care documentation.

The audit examined whether DOB whether DOB ensured that its employees had the cybersecurity awareness training required by the Executive Office of Technology Services and Security (EOTSS) as well as oversight over foreign transmittals, and whether the DOB collected, acted on and shared information about licensee holders appropriately. The audit examined the period of July 1, 2017 through June 30, 2019.

What Was Performed? A financial statement audit of the Diamond State Port Corporation forthe fiscal year ended June 30, 2021, was performed.Diamond State Port Corporation is a separate entity that is reported as part of the State’s overall financialstatements. The corporation serves the state by operating the Port of Wilmington, which is a full-servicedeep-water port and terminal.Why This Engagement? This engagement was performed in accordancewith 29 Del. C. § 8786, whichrequires thatthe books and accounts oftheDiamond State Port Corporation be audited annually by anindependent certified public accounting firm that is mutually agreed upon by the State Auditor and theSecretary of State.What Was Found? It is my pleasure to report this audit contained an unmodified opinion.1The Diamond State Port Corporation Financial Statement Audit for fiscal year ended June 30, 2021, can befound on our website auditor.delaware.gov