Lydia E. York Delaware State Auditor
Aquila of Delaware, Inc.
Performance Audit – August 1, 2023 – July 31, 2024
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Report Summary
Background
The Office of Auditor of Accounts (AOA) presents a performance audit of Aquila of Delaware, Inc., an organization that received a grant from the Delaware Opioid Abatement & Remediation Grant Program. This program is managed by the Prescription Opioid Settlement Distribution Commission (POSDC), a committee of the Behavioral Health Consortium (16 Del. C. § 5195).
The grant awards are for evidence-based efforts that treat, prevent, and reduce opioid use disorder and the misuse of opioids. Services provided include treatment interventions, recovery support, and prevention. The grant program has awarded millions of dollars towards these efforts so far.
AOA’s performance audit engagements of opioid settlement grant recipients evaluated compliance with grant agreements entered into with the POSDC. These performance audits were conducted in accordance with the standards applicable to performance audits contained in Government Auditing Standards issued by the Comptroller General of the United States.
Auditors sampled and tested expenditures of grant funds and evaluated reported results to determine organizational compliance with the expected performance measures, scope of work, and budget presented in the individual grant agreements.
The audit was performed according to AOA’s authority as set forth in 29 Del. C. §2906.
Key Information and Findings
Expenditures of opioid grant funds were consistent and in compliance with the signed grant agreements. Tested opioid grant expenditures had a demonstratable direct correlation with the related performance measures, scope of work, and grant budget. Grant expenditures were in compliance with allowable costs and permitted uses of grant funds in accordance with the grant agreement.
The performance audit report includes no findings.
