State & Local Reports

As authorized by state law, our office conducted a state high risk audit of the Department of Health Care Services’ (Health Care Services) management of federal funds related to the COVID-19 public health emergency that began in 2020. Health Care Services administers the Medi-Cal program, which received a significant increase in federal support to respond to the emergency. The following report details our conclusion that Health Care Services is not doing enough—notwithstanding the emergency—to resolve eligibility questions about Medi-Cal beneficiaries and avoid federal financial penalties associated with individuals who should not be enrolled in Medi-Cal.

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 April 2021. Through April 30, 2021, more than 600,000 Missouri citizens have received assistance totaling more than $4.9 billion from at least one of the unemployment benefit programs.

The Office of the Inspector General recently concluded an investigation to determine if an applicant for County restaurant relief grants provided false or misleading information on grant applicants to secure pandemic-related grant funds. We found that the applicant received $10,000 from the County's Public Health Emergency Grant Program, $3,094.96 from the County's Reopen Montgomery program, and $10,000 from phase one of the Montgomery County Economic Development Corporation Restaurant Relief program.

The audit examined the period of July 1, 2018 through June 30, 2020 and calls on the college to strengthen its inventory controls and oversight over procurement cards.

The audit found the State 911 Department did not effectively promote and educate the public about the statewide 911 emergency call system’s silent call feature. The audit examined the period of July 1, 2017 through June 30, 2019.

What Was Performed? An examination of the Red Clay School District’s Schedule of Construction Projects for Fiscal Year Ended June 30, 2019.Why This Engagement? School construction examinations are performed to determine compliance with Delaware Code, the State of Delaware Department of Education School Construction Technical Assistance Manual, and the State of Delaware Budget and Accounting Policy Manual. This engagement was performed in accordance with 29 Del. C. §7526 and examines Bond Bill construction project expenditures incurred by the school district. What Was Found? It is my pleasure to report this engagement contained an unmodified opinion.1 In addition, our examination disclosed one finding required to be reported under Government Auditing Standards:• The district did not notify the Department of Education, the Budget Director, the State Insurance Coverage Office or the State Auditor of substantial completion and of approval of occupancy for its completed HB DuPont and Lewis middle schools projects.The Fiscal Year Ended June 30, 2019 Statewide School Districts’ Construction Projects Examination Engagements for Red Clay School District can be found on our website.

What Was Performed? An examination of the Red Clay School District’s Schedule of Construction Projects for Fiscal Year Ended June 30, 2019.Why This Engagement? School construction examinations are performed to determine compliance with Delaware Code, the State of Delaware Department of Education School Construction Technical Assistance Manual, and the State of Delaware Budget and Accounting Policy Manual. This engagement was performed in accordance with 29 Del. C. §7526 and examines Bond Bill construction project expenditures incurred by the school district. What Was Found? It is my pleasure to report this engagement contained an unmodified opinion.1 In addition, our examination disclosed one finding required to be reported under Government Auditing Standards:• The district did not notify the Department of Education, the Budget Director, the State Insurance Coverage Office or the State Auditor of substantial completion and of approval of occupancy for its completed HB DuPont and Lewis middle schools projects.The Fiscal Year Ended June 30, 2019 Statewide School Districts’ Construction Projects Examination Engagements for Red Clay School District can be found on our website.

As a part of our work related to the Single Audit of the State of Louisiana (Single Audit) for the fiscal year ended June 30, 2020, we performed procedures at the Louisiana State Penitentiary (LSP), Elayn Hunt Correctional Center (EHCC), and Adult Probation and Parole (P&P) facilities within the Department of Public Safety and Corrections – Corrections Services (Department) to evaluate the effectiveness of the Department’s internal control over compliance and determine whether the Department complied with applicable laws and regulations.

The Department of Internal Auditing (DIA) has conducted an audit of the organization’s processes and procedures relating to Capital Projects for the period of January 1, 2018 through December 31, 2019. The main objective was to conduct an audit of internal controls over the identification, approval, and recording of capital projects for Road and Bridges, Facilities, and Airport from the planning through close out of the project. Our work was inclusive of the procedures used for the establishment of the Capital Improvement Plan (CIP). Additionally, we assessed and reviewed capital projects to determine compliance with various funding source requirements and applicable legal statutes. audit procedures disclosed internal control weaknesses associated with change order approvals, proper retainage of escrow, missing supporting documentation, and task order reconciliations. Also process improvement opportunities relating to creating policies and procedures were noted.

The audit examined CCCC’s information system (IS) controls to determine whether an organization-wide information security program had been developed and implemented and whether security practices had been established.