State Auditor, R. Thomas Wagner, Jr., has released the Audit Report for the Diamond State Port Corporation Financial Statements for the years ended June 30, 2018 and 2017. The annual financial statement audit was performed as required by 29 Del. C. Section 8786.

The audit was conducted by the certified public accounting firm, Gunnip & Company, LLP, under the direction of the Office of Auditor of Accounts in accordance with 29 Del. C. Section 2906

To view the full report, please visit auditor.delaware.gov, or click here.  For questions regarding the audit, please contact State Auditor Wagner at r.thomas.wagner@delaware.gov.

State Auditor, R. Thomas Wagner, Jr., has released the Independent Accountants’ Report on Applying Agreed-Upon Procedures for the Office of the State Treasurer Bank Reconciliations for the quarter ended June 30, 2018.  The engagement was conducted by the certified public accounting firm of Zelenkofske Axelrod LLC in compliance with 29 Del. C. Section 2906, as amended, and was initiated under the direction of the Office of Auditor of Accounts.

To view the full report, please visit auditor.delaware.gov, or click here.  For questions regarding the audit, please contact State Auditor Wagner at r.thomas.wagner@delaware.gov.

State Auditor, R. Thomas Wagner, Jr., has released the Patients’ Trust Fund Agreed-Upon Procedures report for Fiscal Year 2017.

The Office of Auditor of Accounts (AOA) performed procedures to determine whether Department of Health and Social Services (DHSS) facilities properly handled Patients’ Trust Funds in accordance with Delaware Codes 16 Del. C. §6002 and §6004.

The engagement was performed by AOA in accordance with Government Auditing standards, issued by the Comptroller General of the United States.

For the full results of the Patients’ Trust Funds Agreed-Upon Procedures Engagement for DHSS, please see the report available on AOA’s website at auditor.delaware.gov.

For any questions regarding the report please contact State Auditor Wagner at 302-739-5055 or r.thomas.wagner@delaware.gov.

State Auditor, R. Thomas Wagner, Jr., has released the Schedule of Employer Allocations and Other Postemployment Benefits (OPEB) Amounts by Employer for the State of Delaware OPEB Fund Trust as of June 30, 2017 and 2016 report.

This audit was conducted by CliftonLarsonAllen LLP under the direction of the Office of Auditor of Accounts in accordance with 29 Del. C. §2906.

This report is intended solely for the information and use of the Delaware OPEB Fund Trust management, the Board of Pension Trustees, OPEB Fund Trust employers, and their auditors, and is not intended to be, and should not be, used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited. This report, as required by statute, was provided to the Office of the Governor, Office of the Controller General, Office of the Attorney General, and Office of Management and Budget.

The full report is available on AOA’s website at auditor.delaware.gov.

Please direct any questions to State Auditor Wagner at 302-739-5055 or r.thomas.wagner@delaware.gov.

State Auditor, R. Thomas Wagner, Jr., has released the Developmental Disabilities Council Special Investigation Report.

In October 2017, the Office of Auditor of Accounts (AOA) received complaints alleging that the Director of the Developmental Disabilities Council (the Council) was violating State procurement and travel policies and procedures.  As a result of these concerns, AOA opened an investigation to review procurement and travel conducted by the Council during Fiscal Years ended June 30, 2015, 2016, and 2017.  Through this investigation, AOA was able to substantiate or partially substantiate nine of ten allegations and conclude that the Council failed to consistently follow State, federal, and internal procurement and travel rules.

For the full results of the special investigation, please see the report available on AOA’s website at auditor.delaware.gov.

For any questions regarding the report please contact State Auditor Wagner at 302-739-5055 or r.thomas.wagner@delaware.gov.