State & Local Reports

The Department of Internal Auditing (DIA) has conducted an audit of Employee Recruitment, Hiring, and Retention for the period January 1, 2022 to December 31, 2022. The main objective was to assess the effectiveness and efficiency of employee policy and procedures (especially those related to benefits and compensation) on recruitment, hiring, and retention of new and current employees. To accomplish these objectives DIA relied on authoritative guidance to determine best practices for which to assess employee policies and procedures. DIA made its assessments by conducting interviews with management and staff regarding processes, reviewing the employee policy and procedures (“HR Employee Handbook”), and obtaining various documentation from staff. In addition, where best practices were observed, DIA performed audit procedures to determine effectiveness and efficiency. Audit procedures disclosed internal control weaknesses related to pre-employment screening (“background checks”). DIA recommended that Human Resources implement a checklist to ensure that all pre-employment screening reports are completed and adequately reviewed for the proper employment decisions. DIA’s assessment of the employee recruitment, hiring, and retention was limited because of scope limitations. DIA was denied access to records by the Personnel Review Commission (PRC), and thus DIA was unable to assess certain recruitment and hiring processes of Classified employees. Also, due to recent challenges to DIA's jurisdictional authority to perform audits, DIA's assessment was limited to Executive agencies.

The Cuyahoga County Department of Internal Auditing (DIA) conducted an audit of Public Work’s processes and procedures relating to revenue and receivable for facilities administered by Public Works-Property Management and Public Works-Fiscal for the period of January 1, 2022 through December 31, 2022. The main objective was to assess the adequacy of monitoring activities regarding revenue generated from County owned facilities. This included processes to ensure ongoing compliance with leasing policies and procedures and the ongoing activities of property management including billings, collections, lease increases, etc. The work was limited to leases in which the County was the lessor. Additionally, DIA assessed County processes for compliance with Governmental Accounting Standards Board (GASB) regulation GASB-87. Audit procedures disclosed internal control weaknesses associated with lack of policies and procedures, lease term monitoring, account receivable reconciliations, lack of lease record retention, and lack of verification of rent paid.

This special report provides summary information and four interactive dashboards with Arizona school districts' and chart schools' reported spending in fiscal year 2022 and in total through June 30, 2022, and planned future spending of allocated/awarded COVID-19 federal relief monies as required by law. In total, districts and charters reported spending $2.2 billion, or almost half of their relief monies through June 30, 2022.

The purpose of this audit was to compare D.C. nursing homes to surrounding jurisdictions and national rates to summarize how D.C. nursing homes responded to the COVID-19 pandemic. When compared to the national average, D.C. nursing homes experienced lower resident case and death rates in the late summer and early fall of 2020 relative to the national average during that same time. D.C. also experienced lower staff case rates than the national average prior to the Alpha wave and similar staff case rates after the Alpha wave.