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Lydia E. York Delaware State Auditor

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Fiscal Year 2024 Audit Reports

Audit Report Category (click to jump down):

  • Annual Comprehensive Financial Report (ACFR) & Accompanying Reports
    The ACFR is the comprehensive financial report for the State of Delaware. This includes financial data on all State Agencies, general, and special funds.
  • Federal Single Audit & Accompanying Reports
    The Uniform Guidance Single Audit helps ensure the federal government that federally-funded programs in states have adequate internal controls.
  • Special Reports
    The Delaware Auditor of Accounts may choose to release special reports, which are not audit reports, but may comment on audit findings, investigations, or waste, fraud, and abuse in State government.
  • School Construction Examinations
    The Delaware Auditor of Accounts examines funds allocated to school construction in the Bond and Capital Improvements bill by school district in accordance with state law.
  • Long Term Care Facility Examinations
    The Delaware Auditor of Accounts examines Long Term Care Facilities for financial compliance in accordance with state and federal law.
  • Financial Statement Audits
    These audits determine whether the financial statements of various state entities, including the Office of the Treasurer and Diamond State Port Corporation, include a fair and materially correct representation of those entities’ activity and financial positions.
  • Performance Audits
    Performance audits are comprehensive audits that determine whether State entities are carrying out their duties effectively, efficiently, economically, ethically, and equitably. Performance audits may include reviews of an entity’s internal controls.
  • Disproportionate Share Hospital Payments Program Examinations
    These examinations are carried out in compliance with federal law concerning the Disproportionate Share Hospital Payments Program.

Annual Comprehensive Financial Report(ACFR) & Accompanying Reports

Annual Comprehensive Financial Report (ACFR) – Fiscal Year Ended June 30, 2023 – Issued 3/26/24

Annual Comprehensive Financial Report (ACFR) Internal Controls – Fiscal Year Ended June 30, 2023 – Issued 6/25/24

State of Delaware ACFR Financial Statement Internal Controls Report for Fiscal Year Ended June 30, 2022 – Issued 1/12/24

Delaware State Lottery Annual Comprehensive Financial Report (ACFR) for Fiscal Years Ended June 30, 2022 and 2021 – Issued 1/12/24

Federal Single Audit & Accompanying Reports

Federal Uniform Guidance Single Audit Report – Fiscal Year Ended June 30, 2023 – Issued 5/10/24

Delaware State Housing Authority Uniform Guidance Single Audit for Fiscal Year Ended June 30, 2022 – Issued 2/8/24

Special Reports

Special Report: Delaware Unemployment Compensation Fund (FY23 ACFR Accompanying Report) – Issued 3/26/24

School Construction Examinations

Appoquinimink School District Statewide School Construction Engagement for Fiscal Year Ended June 30, 2020 – Issued 7/28/23

Brandywine School District Statewide School Construction Engagement for Fiscal Year Ended June 30, 2020 – Issued 7/28/23

Caesar Rodney School District Statewide School Construction Engagement for Fiscal Year Ended June 30, 2020 – Issued 7/28/23

Cape Henlopen School District Statewide School Construction Engagement for Fiscal Year Ended June 30, 2020 – Issued 7/28/23

Capital School District Statewide School Construction Engagement for Fiscal Year Ended June 30, 2020

Christina School District Statewide School Construction Engagement for Fiscal Year Ended June 30, 2020 – Issued 7/28/23

Delmar School District Statewide School Construction Engagement for Fiscal Year Ended June 30, 2020 – Issued 7/28/23

Indian River School District Statewide School Construction Engagement for Fiscal Year Ended June 30, 2020 – Issued 7/28/23

Lake Forest School District Statewide School Construction Engagement for Fiscal Year Ended June 30, 2020 – Issued 7/28/23

Laurel School District Statewide School Construction Engagement for Fiscal Year Ended June 30, 2020 – Issued 7/28/23

New Castle County Vocational Technical School District Statewide School Construction Engagement for Fiscal Year Ended June 30, 2020 – Issued 7/28/23

Red Clay School District Statewide School Construction Engagement for Fiscal Year Ended June 30, 2020 – Issued 7/28/23

Smyrna School District Statewide School Construction Engagement for Fiscal Year Ended June 30, 2020 – Issued 7/28/23

Long Term Care Facility Examinations

Cadia Rehabilitation Broadmeadow Long Term Care Facility Examination for Fiscal Year Ended June 30, 2019 – Issued 2/22/24

Churchman Village Long Term Care Facility Examination for Fiscal Year Ended June 30, 2019 – Issued 2/22/24

Complete Care at Hillside Long Term Care Facility Examination for Fiscal Year Ended June 30, 2019 – Issued 2/22/24

Coral Springs Rehab and Healthcare Long Term Care Facility Examination for Fiscal Year Ended June 30, 2019 – Issued 2/22/24

Delaware Veterans Home Long Term Care Facility Examination for Fiscal Year Ended June 30, 2019 – Issued 2/22/24

Delmar Nursing and Healthcare Center Long Term Care Facility Examination for Fiscal Year Ended June 30, 2019 – Issued 2/22/24

Foulk Manor North Long Term Care Facility Examination for Fiscal Year Ended June 30, 2019 – Issued 2/22/24

Harrison Senior Living of Georgetown Long Term Care Facility Examination for Fiscal Year Ended June 30, 2019 – Issued 2/22/24

Kentmere Rehabilitation and Healthcare Long Term Care Facility Examination for Fiscal Year Ended June 30, 2019 – Issued 2/22/24

Lofland Park Center Long Term Care Facility Examination for Fiscal Year Ended June 30, 2019 – Issued 2/22/24

New Castle Health and Rehabilitation Long Term Care Facility Examination for Fiscal Year Ended June 30, 2019 – Issued 2/22/24

Regal Heights Long Term Care Facility Examination for Fiscal Year Ended June 30, 2019 – Issued 2/22/24

Seaford Center Long Term Care Facility Examination for Fiscal Year Ended June 30, 2019 – Issued 2/22/24

Shipley Manor Long Term Care Facility Examination for Fiscal Year Ended June 30, 2019 – Issued 2/22/24

Weston Senior Living at Highfield Long Term Care Facility Examination for Fiscal Year Ended June 30, 2019 – Issued 2/22/24

Financial Statement Audits

Water Pollution Control Revolving Loan Fund Financial Statement Audit and Report on Internal Controls Over Financial Reporting for Fiscal Years Ended June 30, 2022 and June 30, 2021 – Issued 10/4/23

Drinking Water Revolving Loan Fund Financial Statement Audit and Report on Internal Controls Over Financial Reporting Fiscal Years Ended June 30, 2022 and June 30, 2021 – Issued 10/4/23

State of Delaware Diamond State Port Corporation Financial Statement Audit for Fiscal Year Ended June 30, 2023 – Issued 1/25/24

Delaware Health Information Network Financial Statement Audit for Fiscal Years Ended June 30, 2020 and 2021 – Issued 1/30/24

University of Delaware Financial Statement Audit (State Funds) Fiscal Year Ended June 30, 2023 – Issued 1/31/24

Delaware DNREC Hazardous Substance Cleanup Fund Financial Statement Audit for Fiscal Year Ended June 30, 2022 – Issued 2/8/24

State of Delaware Deferred Compensation Plan Financial Statement Audit for Calendar Year Ended December 31, 2022 – Issued 3/18/24

Delaware Qualified Tuition Savings Plan Trust Financial Statement Audit for Calendar Year Ended December 31, 2022 – Issued 3/18/24

DE529 Education Savings Plan Financial Statement Audit for Calendar Year Ended December 31, 2022 – Issued 3/18/24

Delaware 403(b) Plan Financial Statement Audit for Calendar Year Ended December 31, 2022 – Issued 3/18/24

Delaware Match Plan Financial Statement Audit for Calendar Years Ended December 31, 2021 and 2022 – Issued 3/18/24

Delaware Agricultural Lands Preservation Foundation Financial Statement Audit for Fiscal Year Ended June 30, 2023 – Issued 4/24/24

Delaware Health Information Network Financial Statement Audit for Fiscal Years Ended June 30, 2021 and June 30, 2022 – Issued 4/24/24

Office of the State Treasurer Bank Reconciliation Agreed-Upon Procedures – Fiscal Year Ended June 30, 2022 – Issued 5/10/24

Delaware Department of Transportation Financial Statement Audit – Fiscal Year Ended June 30, 2023 – Issued 6/25/24

Delaware Transit Corporation Financial Statement Audit – Fiscal Year Ended June 30, 2023 – Issued 6/25/24

Delaware Drinking Water Revolving Loan Fund Financial Statement Audit – Fiscal Years Ended June 30 2022, 2023

Delaware Water Pollution Control Revolving Loan Fund Financial Statement Audit – Fiscal Years Ended June 30, 2022, 2023

Performance Audits

Town of Ellendale Performance Audit – Calendar Years 2019-2022 – Issued June 11, 2024

Disproportionate Share Hospital Payments Program Examinations

Disproportionate Share Hospital Payments Program (DSH) for Fiscal Year Ended June 30, 2020 – Issued 3/8/24

Disproportionate Share Hospital Payments Program (DSH) for Fiscal Year Ended June 30, 2021 – Issued 3/8/24

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