Lydia E. York Delaware State Auditor
Fiscal Year 2020
Reports Issued During Fiscal Year Ended June 30, 2020
Statewide Comprehensive Annual Financial Report (CAFR) and Single Audit
2019 Delaware Comprehensive Annual Report – Issued 12/20/2019
- 2019 Delaware Comprehensive Annual Report: Summary
- 2019 Delaware Comprehensive Annual Report: Full Report
State of Delaware Fiscal Year 2019 Uniform Guidance Single Audit Report – Issued 04/15/2020
- State of Delaware Fiscal Year 2019 Uniform Guidance Single Audit Report: Summary
- State of Delaware Fiscal Year 2019 Uniform Guidance Single Audit Report: Full Report
Agreed-Upon Procedures Engagements
Office of the State Treasurer Bank Reconciliations – Quarter Ended September 30, 2018 – Issued 03/04/2020
- Office of the State Treasurer Bank Reconciliations: Summary
- Office of the State Treasurer Bank Reconciliations: Final Report
Odyssey Charter School Agreed-Upon Procedures – Issued 12/18/2019
- Odyssey Charter School Agreed-Upon Procedures: Summary
- Odyssey Charter School Agreed-Upon Procedures: Full Report
Performance Audits
Pension Death Master File Performance Audit – June 30, 2019 – Issued 12/11/2019
- Pension Death Master File Performance Audit – Summary
- Pension Death Master File Performance Audit – Full Report
Fiscal Year 2018 Higher Education Procurement Card Performance Audit – Issued 02/12/2020
- Fiscal Year 2018 Higher Education Procurement Card Performance Audit – Summary
- Fiscal Year 2018 Higher Education Procurement Card Performance Audit – Full Report
Fiscal Year 2018 Higher Education Procurement Card Performance Audit (DSU) – Issued 05/07/2020
- Fiscal Year 2018 Higher Education Procurement Card Performance Audit – Summary
- Fiscal Year 2018 Higher Education Procurement Card Performance Audit – Full Report
Investigations & Inspections
Investigation: Capital School District Maintenance Division Investigation – Issued 01/08/2020
- Capital School District Maintenance Division Investigation – Summary
- Capital School District Maintenance Division Investigation – Full Report
Inspection: School Year 2018 – 2019 Maximum Student/Teacher Ratio – Issued 10/01/2019
- School Year 2018-2019 Maximum Student/Teacher Ratio – Summary
- School Year 2018-2019 Maximum Student/Teacher Ratio – Full Report
Inspection: Fiscal Year 2017 Authorized Positions – Issued 7/31/2019
- Inspection: Fiscal Year 2017 Authorized Positions – Summary
- Inspection: Fiscal Year 2017 Authorized Positions – Full Report
Inspection: School Year 2019-2020 Maximum Student/Teacher Ratio – Issued 05/21/2020
- School Year 2019-2020 Maximum Student/Teacher Ratio – Summary
- School Year 2019-2020 Maximum Student/Teacher Ratio – Full Report
Inspection: Fiscal Year 2019 Purchase Card Performance Metrics – Issued 05/26/2020
- Fiscal Year 2019 Purchase Card Performance Metrics – Summary
- Fiscal Year 2019 Purchase Card Performance Metrics – Full Report
Investigation: Department of Insurance Improper Activities of Controller – Issued 06/01/2020
- Department of Insurance Improper Activities of Controller – Summary
- Department of Insurance Improper Activities of Controller – Full Report
Financial Audits
Delaware ABLE Consortium Trust Financial Statements – Fiscal Year 2019 – Issued 03/10/2020
- Delaware ABLE Consortium Trust – Financial Statements: Summary
- Delaware ABLE Consortium Trust – Full Report
Delaware Qualified Tuition Savings Plan Trust Financial Statements – Calendar Year 2018 – Issued 2/27/2020
- Delaware Qualified Tuition Savings Plan Trust – Financial Statements: Summary
- Delaware Qualified Tuition Savings Plan Trust – Financial Statements: Full Report
Delaware College Investment Plan Annual Report – Calendar Year 2018 – Issued 2/14/2020
- Delaware College Investment Plan Annual Report – Financial Statements: Summary
- Delaware College Investment Plan Annual Report – Full Report
State of Delaware 403(b) Plan Financial Statements – Calendar Year 2018 – Issued 1/30/2020
- State of Delaware 403(b) Plan – Financial Statements: Summary
- State of Delaware 403(b) Plan – Financial Statements: Full Report
State of Delaware 403(b) Plan Financial Statements – Calendar Year 2017 – Issued 1/22/2020
- State of Delaware 403(b) Plan- Financial Statements: Summary
- State of Delaware 403(b) Plan- Financial Statements: Full Report
State of Delaware 403(b) Plan Financial Statements – Calendar Year 2016- Issued 1/16/2020
- State of Delaware 403(b) Plan – Financial Statements: Summary
- State of Delaware 403(b) Plan – Financial Statements: Full Report
Delaware Transit Corporation – June 30, 2019 – Issued 12/17/2019
- Delaware Transit Corporation – Financial Statements: Summary
- Delaware Transit Corporation – Financial Statements: Full Report
Delaware Department of Transportation – June 30, 2019 – Issued 12/17/2019
- Delaware Department of Transportation – Financial Statements: Summary
- Delaware Department of Transportation – Financial Statements: Full Report
Delaware Department of Natural Resources and Environmental Control, Hazardous Substance Cleanup Fund – June 30, 2019 – Issued 12/16/2019
- Delaware Department of Natural Resources and Environmental Control, Hazardous Substance Cleanup Fund: Summary
- Delaware Department of Natural Resources and Environmental Control, Hazardous Substance Cleanup Fund: Full Report
Delaware State Lottery Comprehensive Annual Report – June 30, 2019 and 2018 – Issued 12/10/2019
- Delaware State Lottery Comprehensive Annual Report- Financial Statements: Summary
- Delaware State Lottery Comprehensive Annual Report – Financial Statements: Full Report
State of Delaware Drinking Water Revolving Loan Fund – June 30, 2019 – Issued 12/02/2019
- State of Delaware Drinking Water Revolving Loan Fund – Financial Statements: Summary
- State of Delaware Drinking Water Revolving Loan Fund – Financial Statements: Full Report
Diamond State Port Corporation Financial Statements – June 30, 2019 – Issued 11/22/2019
- Diamond State Port Corporation Financial Statements – Financial Statements: Summary
- Diamond State Port Corporation Financial Statements – Financial Statements: Full Report
Delaware Public Employees’ Retirement System Comprehensive Annual Financial Report – June 30, 2019 – Issued 11/21/2019
- Delaware Public Employees’ Retirement System Comprehensive Annual Financial Report – Financial Statements: Summary
- Delaware Public Employees’ Retirement System Comprehensive Annual Financial Report – Financial Statements: Full Report
State of Delaware Other Post-employment Benefits (OPEB) Fund Trust Financial Statements – June 30, 2019 – Issued 11/21/2019
- State of Delaware Other Post-employment Benefits (OPEB) Fund Trust – Financial Statements – Summary
- State of Delaware Other Post-employment Benefits (OPEB) Fund Trust – Financial Statements – Full Report
Delaware State Housing Authority Financial Statements – June 30, 2019 – Issued 11/20/19
- Delaware State Housing Authority – Financial Statements: Summary
- Delaware State Housing Authority – Financial Statements: Full Report
State of Delaware Water Pollution Control Revolving Loan Fund Financial Statements – June 30, 2019 – Issued 11/18/2019
- State of Delaware Water Pollution Control Revolving Loan Fund – Financial Statements: Summary
- State of Delaware Water Pollution Control Revolving Loan Fund – Financial Statements: Full Report
Delaware State Lottery Financial Statements – June 30, 2019 and 2018 – Issued 11/15/2019
- Delaware State Lottery – Financial Statements: Summary
- Delaware State Lottery – Financial Statements: Full Report
Delaware Agricultural Lands Preservation Foundation Financial Statements – June 30, 2019 – Issued 11/12/2019
- Delaware Agricultural Lands Preservation Foundation – Financial Statements: Summary
- Delaware Agricultural Lands Preservation Foundation – Financial Statements: Full Report
Delaware Health Information Network – Financial Statements June 30, 2019 – Issued 10/24/2019
- Delaware Health Information Network – Financial Statements: Summary
- Delaware Health Information Network – Financial Statements: Full Report
State of Delaware Deferred Compensation Plans – December 31, 2018 and 2017 – Issued 09/05/2019
- State of Delaware Deferred Compensation Plans – December 31, 2018 and 2017 – Summary
- State of Delaware Deferred Compensation Plans – December 31, 2018 and 2017 – Full Report
State of Delaware Match Plan Financial Statements December 31, 2018 and 2017 -Issued 09/05/2019
- State of Delaware Match Plan Financial Statements December 31, 2018 and 2017 – Summary
- State of Delaware Match Plan Financial Statements December 31, 2018 and 2017 – Full Report
Schedule of Employer Allocation and Schedule of Pension Amounts by Employer for the Delaware Public Employees’ Retirement System State Employees’ Pension Plan as of June 30, 2019 – Issued on 06/11/2020
- Delaware Public Employees’ Retirement System State Employees’ Pension Plan as of June 30, 2019 – Summary
- Delaware Public Employees’ Retirement System State Employees’ Pension Plan as of June 30, 2o19 – Full Report
State of Delaware Other Postemployment Benefits (OPEB) Fund Trust Schedules of Employer Allocations and OPEB Amounts by Employer – June 30, 2019 – Issued 06/16/2020
- State of Delaware Other Postemployment Benefits (OPEB) Fund Trust Schedules of Employer Allocations and OPEB Amounts by Employer as of June 30, 2019 – Summary
- State of Delaware Other Postemployment Benefits (OPEB) Fund Trust Schedules of Employer Allocations and OPEB Amounts by Employer as of June 30, 2019 – Full Report
Delaware Public Employees Retirement System (DPERS) – County & Municipal Other Employees June 30, 2019 – Issued 06/23/2020
- Delaware Public Employees Retirement System (DPERS) – County & Municipal Other Employees June 30, 2019 – Summary
- Delaware Public Employees Retirement System (DPERS) – County & Municipal Other Employees June 30, 2019 – Full Report
Delaware Public Employees Retirement System (DPERS) County & Municipal Police and Firefighters June 30, 2019 – Issued 07/06/2020
- Delaware Public Employees Retirement System (DPERS) County & Municipal Police and Firefighters June 30, 2019 – Summary
- Delaware Public Employees Retirement System (DPERS) County & Municipal Police and Firefighters June 30, 2019 – Full Report
Office of the State Treasurer Bank Reconciliations Agreed Upon Procedures
Attestation Engagements
Delaware Volunteer Fire Service
- Delaware Volunteer Fire Service 2019 Annual Report – Issued 09/10/2019