Lydia E. York Delaware State Auditor
Uniform Guidance Single Audit FY24
Single Audit – Fiscal Year Ended June 30, 2024
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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 the fiscal year ended June 30, 2024.
The Single Audit Act establishes requirements for audits of states that expend over a threshold amount in Federal awards during a fiscal year. The State of Delaware is required by federal law to have an annual audit of the administration of the federal assistance programs. Governments that are subject to the Single Audit Act are required to prepare and have audited the Schedule of Expenditures of Federal Awards (SEFA). The SEFA reports amounts expended, not the amount received, during the fiscal year. Uniform Guidance requires that the independent auditor performing a Single Audit render an in-relation-to opinion on the SEFA as part of the independent auditor’s report on the government’s financial statements.
In fiscal year 2024, Delaware administered over $4.2 billion in federal programs through various state agencies. 17 major federal programs across various state agencies were reviewed for the Uniform Guidance Single Audit.
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.
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, 2024. CLA expressed one disclaimer opinion, eight qualified opinions, and eight unmodified opinions on the seventeen major federal programs.
CLA issued a disclaimer opinion on Unemployment Insurance because CLA was unable to determine whether the State complied with the requirements applicable to Unemployment Insurance. CLA was unable to obtain audit evidence to support the State’s compliance with eligibility, special tests, and reporting requirements applicable to Unemployment Insurance. CLA was not able to test and/or performed testing that resulted in mostly material weaknesses but also included significant deficiencies and compliance findings.
CLA issued a qualified opinion on the SEFA (the Schedule) expenditures for Unemployment Insurance because they were unable to determine whether further audit adjustments may have been necessary in respect to the Unemployment Fund expenditures. The State’s Department of Labor was unable to provide sufficient appropriate audit evidence for the expenditures of the Unemployment Fund. CLA issued an unmodified opinion on all other expenditures.
Findings include: 15 material weaknesses, 12 significant deficiencies, and 26 compliance related observations across 5 Programs.
Of the 28 Findings in the FY24 report, 16 are identified as repeat Findings from 2023, and one finding (2024-001) has persisted for three consecutive years.
| Department | Material Weaknesses | Significant Deficiencies | Compliance |
|---|---|---|---|
| Domestic Violence Coordinating Council | 0 | 1 | 1 |
| Department of Labor | 6 | 4 | 9 |
| Department of Health and Social Services | 7 | 5 | 12 |
| Delaware Emergency Management Agency | 0 | 2 | 2 |
| Office of the Governor | 2 | 0 | 2 |
| Total | 15 | 12 | 26 |
| Major Federal Program/Cluster | Type of Opinion |
|---|---|
| Unemployment Insurance | Disclaimer |
| Coronavirus State and Local Fiscal Recovery Funds | Qualified |
| Coronavirus Capital Projects Fund | Qualified |
| Activities to Support State, Tribal, Local and Territorial (STLT) Health | Qualified |
| Department Response to Public Health and Healthcare Crises | Qualified |
| CCDF Cluster | Qualified |
| Children’s Health Insurance Program | Qualified |
| Medicaid Cluster | Qualified |
| Opioid STR | Qualified |
| Block Grants for Prevention and Treatment of Substance Abuse | Qualified |
| Pandemic EBT | Unmodified |
| SNAP Cluster | Unmodified |
| Capitalization Grants for Clean Water State Revolving Fund Cluster | Unmodified |
| Rehabilitation Services Vocational Rehabilitation Grants to States | Unmodified |
| National Guard Military Operations and Maintenance (O&M) Projects | Unmodified |
| Child Support Services | Unmodified |
| Immunization Cooperative Agreements | Unmodified |
| Disaster Grants – Public Assistance (Presidentially Declared Disasters) | Unmodified |