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

What Was Performed? An Agreed Upon Procedures (AUP) attestation engagement of the Department of Health and Social Services (DHSS), Division of Developmental Disabilities Services (DDDS), and Community Services Unit’s Patients’ Trust Funds for Fiscal Year ended June 30, 2019.Why This Engagement? This...

What Was Performed? An examination of The Moorings at Lewes Nursing Home’s fiscal records of the Delaware Department of Health and Social Services, Division of Medicaid and Medical Assistance, Medicaid Long-Term Care Facilities’ Statement of Reimbursement Costs for Skilled and Intermediate Care...

What Was Performed? An examination of the Kutz Rehabilitation and Nursing’s fiscal records of the Delaware Department of Health and Social Services, Division of Medicaid and Medical Assistance, Medicaid Long-Term Care Facilities’ Statement of Reimbursement Costs for Skilled and Intermediate Care...

What Was Performed? An examination of the Jeanne Jugan Residence’s fiscal records of the Delaware Department of Health and Social Services, Division of Medicaid and Medical Assistance, Medicaid Long-Term Care Facilities’ Statement of Reimbursement Costs for Skilled and Intermediate Care Nursing...

What Was Performed? An examination of the Gilpin Hall Nursing Home’s fiscal records of the Delaware Department of Health and Social Services, Division of Medicaid and Medical Assistance, Medicaid Long-Term Care Facilities’ Statement of Reimbursement Costs for Skilled and Intermediate Care Nursing...

What Was Performed? An examination of the Delaware Hospital for the Chronically Ill’s fiscal records of the Delaware Department of Health and Social Services, Division of Medicaid and Medical Assistance, Medicaid Long-Term Care Facilities’ Statement of Reimbursement Costs for Skilled and...

What Was Performed? An examination of the Cadia Rehabilitation Pike Creek’s fiscal records of the Delaware Department of Health and Social Services, Division of Medicaid and Medical Assistance, Medicaid Long-Term Care Facilities’ Statement of Reimbursement Costs for Skilled and Intermediate Care...

What Was Performed? An examination of the Cadia Rehabilitation Capitol’s fiscal records of the Delaware Department of Health and Social Services, Division of Medicaid and Medical Assistance, Medicaid Long-Term Care Facilities’ Statement of Reimbursement Costs for Skilled and Intermediate Care...

What Was Performed? An examination of the Atlantic Shores Rehabilitation and Health Center’s fiscal records of the Delaware Department of Health & Social Services, Division of Medicaid and Medical Assistance, Medicaid Long-Term Care Facilities’ Statement of Reimbursement Costs for Skilled and...

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