GAO's Yellow Book, Generally Accepted Government Auditing Standards (GAGAS)

What Was Performed? An examination of the Caesar Rodney School District’s compliance with the Authorized Position requirements set forth in the Delaware Code, Delaware Law (formerly, 149th General Assembly; Senate Bill No. 235 (SB235)), and the State of Delaware Budget and Accounting Policy Manual...

What Was Performed? An examination of the Christina School District’s compliance with the Authorized Position requirements set forth in the Delaware Code, Delaware Law (formerly, 149th General Assembly; Senate Bill No. 235 (SB235)), and the State of Delaware Budget and Accounting Policy Manual (BAM)...

What Was Performed? An examination of the Brandywine School District’s compliance with the Authorized Position requirements set forth in the Delaware Code, Delaware Law (formerly, 149th General Assembly; Senate Bill No. 235 (SB235)), and the State of Delaware Budget and Accounting Policy Manual (BAM...

What Was Performed? An examination of the Appoquinimink School District’s compliance with the Authorized Position requirements set forth in the Delaware Code, Delaware Law (formerly, 149th General Assembly; Senate Bill No. 235 (SB235)), and the State of Delaware Budget and Accounting Policy Manual...

What Was Performed? A special report that reviewed auditor’s reports using the COVID-19 Data Quality Audit Template. This report reviews audit reports that have used the template and identifies common issue areas that provide insight and considerations for improving the economy and efficiency of...

What Was Performed? A special report that reviewed the State of Delaware’s use of federal grant funds provided by the National Sexual Assault Kit Initiative (SAKI) for implementing best practices to clear the backlog of untested rape kits. Why This Engagement? Under Delaware Code 2909, the State...

What Was Performed? A report on internal controls over financial reporting and on compliance and other matters based on an audit of financial statements for fiscal year ending June 30, 2021. Why This Engagement? Government auditing standards require the State to issue a report on the controls relied...

What Was Performed? A financial statement audit of the Delaware Department of Natural Resource and Environmental Control’s Hazardous Substance Cleanup Fund for Fiscal Year 2021. WhyThis Engagement? In July 1990, the General Assembly passed legislation establishing the Delaware’s Hazardous Substance...

What Was Performed? An Agreed Upon Procedures (AUP) attestation engagement of the Department of Health and Social Services (DHSS), Division of Substance Abuse and Mental Health (DSAMH), Delaware Psychiatric Center (DPC) Patients’ Trust Fund for Fiscal Year ended June 30,2019.Why This Engagement...

What Was Performed? A special report that reviewed Delaware’s drug overdose data on Delaware Healthand Social Services’ My Healthy Community Data Dashboard, specifically sections related to drug overdoses.Why This Engagement? In accordance with 29 Del. C. §2909, the State Auditor shall file written...