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Disproportionate Share Hospital Payments FY24


AOA presents an examination of the Disproportionate Share Hospital (DSH) Payments Program for the Delaware Psychiatric Center and the Saint Francis Hospital facility for the fiscal year ended June 30, 2024 including internal controls over financial reporting and tests of its compliance with certain provisions...

Diamond State Port Corporation Performance Audit


The State of Delaware Office of Auditor of Accounts (AOA) declared its intention to conduct a performance audit (the “Audit”) on the Diamond State Port Corporation (DSPC) in February 2025.   AOA is authorized under 29 Del. C, § 2906(a) to conduct audits of all financial transactions of all state agenci...

Diamond State Port Corporation FY25


The Office of Auditor of Accounts presents a financial statement audit of the Diamond State Port Corporation (DSPC).  This audit was conducted for Fiscal Year ended June 30, 2025.  The primary objective of a financial statement audit is to provide reasonable assurance that the financial statements present f...

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