State & Local Reports

The Department of Internal Auditing (DIA) has conducted an audit of the Sanitary Department processes and procedures relating to revenue and expenditures for the period of January 1, 2022 – December 31, 2022. The main objective was to assess the efficiency and effectiveness of the Sewer Maintenance Program as it relates to the revenue and expenditure processes of Cuyahoga County Public Works’ Sanitary-Fiscal Department. DIA audited processes relating to accounting for municipal balances, billing for sanitary work performed for municipalities, collection of payments, and reconciliation of revenue. Audit procedures disclosed internal control weaknesses related to: lack of policies and procedures, sewer district noncompliance with the Ohio Revised Code, lack of segregation of duties or timely deposit of funds, shared indirect costs not allocated to Direct Bill communities, improper tracking of revenue and expenses, inadequate support for engineering and inspection expenses, and lack of review for municipal balances.

This special report provides summary information and 3 interactive dashboards with Arizona school districts’ and charter schools’ reported spending through June 30, 2021, and planned spending of allocated/awarded COVID-19 federal relief monies. This special report also provides Arizona Department of Education (ADE)-reported spending through June 30, 2021, and planned future spending of the discretionary COVID-19 federal relief monies that it received, as required by the law. This information is included below the dashboards.