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

What Was Performed? A performance audit of the design and operation of Cape Henlopen School District’s internal controls over Local Funds and compliance with the requirements of the Delaware Code, State of Delaware Administrative Code, State of Delaware Budget and Accounting Policy Manual, School...

What Was Performed? A special report reviewing the Auditor’s Office Fraud Hotline available to the public to provide tips on suspected fraud, waste, abuse, or other concerns related to the economy and efficiency of state government.WhyThis Engagement? In accordance with 29 Del. C. §2909, the State...

What Was Performed? A performance audit of the design and operation of Milford School District’s internal controls over Local Funds and compliance with the requirements of the Delaware Code, State of Delaware Administrative Code, State of Delaware Budget and Accounting Policy Manual, School District...

What Was Performed? A performance audit of the design and operation of Caesar Rodney School District’s internal controls over Local Funds and compliance with the requirements of the Delaware Code, State of Delaware Administrative Code, State of Delaware Budget and Accounting Policy Manual, School...

What Was Performed? A performance audit of the design and operation of New Castle County VocationalTechnical School District’s internal controls over Local Funds and compliance with the requirements of the Delaware Code, State of Delaware Administrative Code, State of Delaware Budget and Accounting...

What Was Performed? An examination of the Polytech 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 Capital 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? The Auditor of Accounts (OAOA) performed an Agreed-Upon Procedures engagement on bank reconciliations prepared by Office of the State Treasurer (OST) for the Quarter Ended September 30, 2020. Why This Engagement? The Auditor of Accounts is mandated to arrange this engagement in...

What Was Performed? A special report of the Delaware Volunteer Fire Service for the fiscal year ended June 30, 2022Why This Engagement? This engagement was performed in accordance with 16 Del. C. § 6608, which requires each volunteer fire company to submit a completed audit by an independent...