Other

What Was Performed? An investigation of the Department of Insurance Improper Activities of Controller was performed.Why This Engagement? The Office of Auditor of Accounts received a request from the Chief of Staff at Department of Insurance to perform an investigation on the Controller of the...

What Was Performed? An inspection of the Fiscal Year 2019 Purchase Card Performance Metrics was performed.Why This Engagement? The Office of Auditor of Accounts (OAOA) chose to perform this study as a practice aid to train new auditors on our data analytics software as well as to support the...

What Was Performed? An inspection of the School Year 2019-2020 Maximum Student/Teacher RatioWhy This Engagement? The Office of Auditor of Accounts (OAOA) performed an inspection, in accordance with Title 14 of the Delaware Code, to ensure adherence to the maximum student/teacher ratio during School...

Why This Inspection? The Auditor of Accounts (AOA) performed an inspection to ensure Fiscal Year 2017 Authorized Positions were not exceeded by comparing the number of authorized positions versus the number of actual positions a school district employed. In accordance with 14 Del. C. §1504, the...

The Auditor's Office performed an inspection to ensure compliance with classroom sizes for grades Kindergarten through third grade for School Year 2018-2019.

Why this investigation? We received multiple Hotline complaints related to Capital School District’s Building and Grounds department. Allegations included: violations of union contract overtime provisions and work requirements, inappropriate purchases, misuse of fleet vehicles, and misuse of bid...

What Was Performed? A performance audit of Higher Education Procurement Card.Why This Engagement? We received a hotline complaint related to Procurement Card (Pcard) use forpurchases and travel at State Higher Education institutions. We conducted a performance audit to evaluate theeffectiveness of...

Why This Performance Audit? We received a hotline complaint related to Procurement Card (PCard) use for purchases and travel at State Higher Ed institutions. We conducted a performance audit to evaluate the effectiveness of internal controls over purchasing card transactions.

Why This Audit? In compliance with Government Auditing Standards, issued by the Comptroller General of the United States, the Auditor of Accounts (AOA) conducted The Pension Death Master File Performance Audit for Fiscal Year 2019.The performance audit of the State of Delaware Office of Pensions was...

Why This Audit? The Department of Education, Charter School Accountability Committee Odyssey Charter School Formal Review Final Report stated, “Odyssey Charter School (OCS) will undergo an investigatory audit with scope of work approved by the Department of Education and the Office of Auditor of...