Delaware News


Delaware Dual Employment Audit Finds Significant Deficiencies in Governance and Compliance with State Law

Auditor of Accounts | Auditor of Accounts Lydia York | Date Posted: Tuesday, August 11, 2026


State of Delaware Auditor of Accounts Seal

The second Dual Employment Audit of State Auditor Lydia York’s first term makes numerous recommendations to State Agencies, lawmakers

Dover, DE – Delaware Auditor of Accounts Lydia E. York issued the second Dual Employment Performance Audit of her first term today. The audit examined compliance with the State Dual Employment law, which is intended to prevent elected and appointed officials from collecting pay for “coincident time” between two State-funded jobs, for the fiscal years 2023-2025.

AOA was unable to fully assess whether State agencies complied with the Dual Employment law. Auditors once again faced longstanding challenges identified in previous audit cycles, including the inability to develop a complete population of dually employed officials, insufficient reporting mechanisms to monitor compliance, and scope limitations, most notably from the University of Delaware. These challenges resulted in findings of significant deficiencies in State governance structure and compliance with the Dual Employment law. The report makes numerous recommendations to State Agencies and Covered Organizations, including the Public Integrity Commission (PIC) and the Delaware Office of Management and Budget.

“This audit makes it clear to Delawareans that there are no centralized oversight systems in place to ensure compliance or enforcement of the Dual Employment law,” said State Auditor York. “At every level, auditors encountered roadblocks and were forced to rely on labor-intensive alternative audit procedures. While the PIC and some Covered Organizations have begun moving in the right direction, our State is simply not close to full compliance.

“Delaware law has made it clear since 1986 that elected and appointed officials shall not be paid for coincident time from two State-funded sources, and that it is my office’s responsibility to conduct this audit. It is past time for State Agencies and lawmakers to take these findings and their responsibility to uphold this law seriously. Failure to implement our recommendations will result in continued risk of noncompliance and unlawful behavior.”

Delaware Auditor of Accounts Lydia E. York is a public servant with decades of experience in accounting, finance, and the legal profession. In 2022, she became the first African American woman elected to executive office in Delaware history.

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Delaware Dual Employment Audit Finds Significant Deficiencies in Governance and Compliance with State Law

Auditor of Accounts | Auditor of Accounts Lydia York | Date Posted: Tuesday, August 11, 2026


State of Delaware Auditor of Accounts Seal

The second Dual Employment Audit of State Auditor Lydia York’s first term makes numerous recommendations to State Agencies, lawmakers

Dover, DE – Delaware Auditor of Accounts Lydia E. York issued the second Dual Employment Performance Audit of her first term today. The audit examined compliance with the State Dual Employment law, which is intended to prevent elected and appointed officials from collecting pay for “coincident time” between two State-funded jobs, for the fiscal years 2023-2025.

AOA was unable to fully assess whether State agencies complied with the Dual Employment law. Auditors once again faced longstanding challenges identified in previous audit cycles, including the inability to develop a complete population of dually employed officials, insufficient reporting mechanisms to monitor compliance, and scope limitations, most notably from the University of Delaware. These challenges resulted in findings of significant deficiencies in State governance structure and compliance with the Dual Employment law. The report makes numerous recommendations to State Agencies and Covered Organizations, including the Public Integrity Commission (PIC) and the Delaware Office of Management and Budget.

“This audit makes it clear to Delawareans that there are no centralized oversight systems in place to ensure compliance or enforcement of the Dual Employment law,” said State Auditor York. “At every level, auditors encountered roadblocks and were forced to rely on labor-intensive alternative audit procedures. While the PIC and some Covered Organizations have begun moving in the right direction, our State is simply not close to full compliance.

“Delaware law has made it clear since 1986 that elected and appointed officials shall not be paid for coincident time from two State-funded sources, and that it is my office’s responsibility to conduct this audit. It is past time for State Agencies and lawmakers to take these findings and their responsibility to uphold this law seriously. Failure to implement our recommendations will result in continued risk of noncompliance and unlawful behavior.”

Delaware Auditor of Accounts Lydia E. York is a public servant with decades of experience in accounting, finance, and the legal profession. In 2022, she became the first African American woman elected to executive office in Delaware history.

# # #

image_printPrint

Graphic that represents delaware news on a mobile phone

Keep up to date by receiving a daily digest email, around noon, of current news release posts from state agencies on news.delaware.gov.

Here you can subscribe to future news updates.