Lydia E. York Delaware State Auditor
Uniform Guidance Single Audit FY23
Independent Auditor’s Report, Fiscal Year Ended June 30, 2023
Report Summary
Background
The Office of Auditor of Accounts, Delaware Department of Finance, and Division of Accounting present the Annual Uniform Guidance Single Audit Report for the State of Delaware, for fiscal year ended June 30, 2023. Thirteen major federal programs across various state agencies were reviewed for the Uniform Guidance Single Audit.
The State of Delaware is required by federal law to have an annual audit of the administration of federal assistance programs. In fiscal year 2023, the state administered over $4.4 billion in federal programs through various state agencies.
The audit was conducted in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
This engagement was performed in accordance with 29 Del. C. §2906(a).
Key Information and Findings
CliftonLarsonAllen, LLP (CLA) issued its opinions on the State of Delaware Annual Uniform Guidance Single Audit Report as of and for the year ended June 30, 2023.
There were seven unmodified opinions on the thirteen major federal programs. An unmodified opinion, sometimes referred to as a “clean opinion” is defined by AICPA standards as “The opinion expressed by the auditor when the auditor concludes that the financial statements are presented fairly, in all material respects, in accordance with the applicable financial reporting framework.
CLA expressed six qualified opinions on the thirteen major federal programs. AICPA standards instruct auditors to express a qualified opinion when the auditor concludes that misstatements, individually or in the aggregate, are material but not pervasive to the financial statements or when the auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, but the possible effects on the financial statements of undetected misstatements, if any, could be material but not pervasive.”
| Major Federal Program/Cluster | Type of Opinion |
| Unemployment Insurance | Qualified |
| Coronavirus State and Local Fiscal Recovery Funds | Qualified |
| Childrens Health Insurance Program | Qualified |
| Medicaid Cluster | Qualified |
| Opioid STR | Qualified |
| Block Grants for Prevention and Treatment of Substance Abuse | Qualified |
| Child and Adult Care Food Program | Unmodified |
| Highway Planning and Construction | Unmodified |
| Drinking Water State Revolving Fund Cluster | Unmodified |
| Special Education Cluster (IDEA) | Unmodified |
| Education Stabilization Fund | Unmodified |
| Low-Income Home Energy Assistance | Unmodified |
| Disaster Grants – Public Assistance (Presidentially Declared Disasters) | Unmodified |
There are a total of twenty-five findings, one which is a Material Weakness in Internal Control over Financial Reporting for the Unemployment Trust Fund. The twenty-four other findings span the thirteen major federal programs. Findings include ten material weaknesses, fourteen significant deficiencies, and twenty-three compliance related observations.
| State Department Name: | Material Weaknesses: | Significant Deficiencies: | Compliance: |
| Department of Labor | 3 | 6 | 8 |
| Department of Health and Social Services | 6 | 3 | 9 |
| Department of Safety and Homeland Security | 0 | 2 | 2 |
| Department of Education | 0 | 1 | 1 |
| Department of Natural Resources and Environmental Control | 0 | 1 | 1 |
| Department of Technology and Innovation | 0 | 1 | 1 |
| Office of the Governor | 1 | 0 | 1 |
| Totals | 10 | 14 | 23 |
| Audit Plan Fiscal Year | Delaware Total Federal Expenditures | Fiscal Year Activity Ended |
| FY2020 | $2,634,092,601 | Year Ended June 30, 2019 |
| FY2021 | $3,509,731,473 | Year Ended June 30, 2020 |
| FY2022 | $ 5,038,982,819 | Year Ended June 30, 2021 |
| FY2023 | $ 4,432,831,986 | Year Ended June 30, 2022 |
| FY2024 | $ 4,439,595,005 | Year Ended June 30, 2023 |
| 5-year Total | $20,055,233,884 |