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

What Was Performed? An Agreed Upon Procedure of the Office of the State Treasurer Bank Reconciliations for Quarter Ended Sept.30, 2019, was performed. The Office of the State Treasurer’s bank reconciliations team (Reconciliations and Transaction Management) reconciles the collections and...

What Was Performed? An Agreed Upon Procedure of the Office of the State Treasurer Bank Reconciliations for Quarter Ended December 31, 2019, was performed. The Office of the State Treasurer’s bank reconciliations team (Reconciliations and Transaction Management) reconciles the collections and...

What Was Performed? An Agreed Upon Procedure of the Office of the State Treasurer Bank Reconciliations for Quarter Ended March 31, 2020. The Office of the State Treasurer’s bank reconciliations team (Reconciliations and Transaction Management) reconcile the collections and disbursements recorded...

What Was Performed? An Agreed Upon Procedure of the Office of the State Treasurer (OST) Bank Reconciliations for Quarter Ended June 30, 2020. OST’s bank reconciliations team reconciles the collections and disbursements recorded with banks with what is recorded in the state’s accounting system (First...

What Was Performed? An examination of Brackenville Center Long-Term Healthcare Facility as of June 30, 2016. Why This Report? The State of Delaware is required to ensure that the fiscal records at nursing care facilities are retained and properly support the cost report, or the financial report...

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...

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...

What Was Performed? An Examination of the Indian River 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...

What Was Performed? An Examination of the Smyrna School District’s Schedule of Construction Projects for Fiscal Year Ended June 30, 2019.Why This Engagement? School construction examinations determine compliance with Delaware Code, the State of Delaware Department of Education School Construction...

What Was Performed? An Examination of the State’s Disproportionate Share Hospital Payments Program (DSH) for Fiscal Year Ended June 30, 2017.Why This Engagement? The State of Delaware Department of Health and Social Services (DHSS) Division of Medicaid and Medical Assistance (DMMA) administers the...