Fiscal Year 2014

Reports Issued During Fiscal Year Ended June 30, 2014

Investigations & Inspections

• Tappahanna Tax Ditch Treasurer Embezzles Funds – Issued 06/11/2014
• Personnel Issues at Cape Henlopen School District – Issued 05/08/2014

Statewide CAFR and Single Audit

• State of Delaware Fiscal Year 2013 Single Audit (OMB Circular A-133) Reporting Package – Issued 03/27/2014
• State of Delaware Comprehensive Annual Financial Report (CAFR) with GAGAS opinion – June 30, 2013 – Issued 03/27/2014
• State of Delaware Comprehensive Annual Financial Report (CAFR) without GAGAS opinion – June 30, 2013 – Issued 02/06/2014

Financial Audits

• Delaware Economic Development Authority (DEDA) Financial Statement Audit – June 30, 2012 – Issued 06/25/2014
• State of Delaware Department of Natural Resources and Environmental Control Hazardous Substance Cleanup Fund Financial Statement Audit – June 30, 2012 – Issued 06/19/2014
• Delaware Agricultural Lands Preservation Foundation Financial Statement Audit – June 30, 2013 and 2012 – Issued 06/17/2014
• State of Delaware Drinking Water Revolving Loan Fund Financial Statement Audit – June 30, 2013 and 2012 – Issued 05/02/2014
• Delaware Pubic Health Emergency Preparedness Program (PHEP) Audit – June 30, 2012 – Issued 03/25/2014
• Delaware Water Pollution Control Revolving Loan Fund Financial Statement Audit – June 30, 2013 – Issued 03/04/2014
• State of Delaware Comprehensive Annual Financial Report (CAFR) – June 30, 2013 – Issued 02/06/2014
• State of Delaware Department of Natural Resources and Environmental Control Hazardous Substance Cleanup Fund Financial Statement Audit – June 30, 2011 – Issued 01/30/2014
• Delaware Public Employees’ Retirement System (DPERS) Financial Statement Audit – June 30, 2013 – Issued 01/07/2014
• State of Delaware Department of Transportation Financial Statement Audit – June 30, 2013 and 2012 – Issued 12/20/2013
• Delaware Transportation Authority, Transportation Trust Fund Financial Statement Audit – June 30, 2013 and 2012 – Issued 11/26/2013
• Delaware State Lottery Financial Statement Audit – June 30, 2013 and 2012 – Issued 11/26/2013
• Delaware Transit Corporation Financial Statement Audit – June 30, 2013 and 2012 – Issued 11/26/2013
• First State Independence Fund I, LLC Financial Statement Audit – December 31, 2012 and 2011 – Issued 11/26/2013
• Delaware State Housing Authority Financial Statement Audit – June 30, 2013 – Issued 10/31/2013
• Delaware Health Information Network Financial Statement Audit – June 30, 2013 and 2012 – Issued 10/01/2013
• Diamond State Port Corporation Financial Statement Audit – June 30, 2013 and 2012 – Issued 10/01/2013
• Delaware College Investment Plan Financial Statement Audit – December 31, 2012 – Issued 07/29/2013

Attestation Engagements

• Department of Health and Social Services Division of Medicaid and Medical Assistance Disproportionate Share Hospital Payments Program Examination Report – June 30, 2012 – Issued 06/09/2014
• Delaware Psychiatric Center Disproportionate Share Hospital Payments Program Examination Report – June 30, 2011 – Issued 09/30/2013
• Delaware Psychiatric Center Disproportionate Share Hospital Payments Program Examination Report – June 30, 2010 – Issued 09/30/2013
• Courtland Manor Medicaid Cost Report and Nursing Wage Survey – June 30, 2011 – Issued 08/07/2013
• Emily P. Bissell Hospital Medicaid Cost Report and Nursing Wage Survey – June 30, 2011 – Issued 08/07/2013
• Masonic Home of Delaware, Inc. Medicaid Cost Report and Nursing Wage Survey – June 30, 2011 – Issued 08/07/2013
• Milford Center Medicaid Cost Report and Nursing Wage Survey – June 30, 2011 – Issued 08/07/2013
• Milford Center Medicaid Cost Report and Nursing Wage Survey – March 31, 2011 – Issued 08/07/2013
• Newark Manor Nursing Home Medicaid Cost Report and Nursing Wage Survey – June 30, 2011 – Issued 08/07/2013
• Pike Creek Healthcare Services, LLC Medicaid Cost Report and Nursing Wage Survey – June 30, 2011 – Issued 08/07/2013

School Construction Examination Engagements – June 30, 2013

• Appoquinimink School District – Issued 02/25/2014
• Brandywine School District – Issued 02/25/2014
• Caesar Rodney School District – Issued 02/25/2014
• Cape Henlopen School District – Issued 02/25/2014
• Capital School District – Issued 02/25/2014
• Christina School District – Issued 02/25/2014
• Colonial School District – Issued 02/25/2014
• Lake Forest School District – Issued 02/25/2014
• Laurel School District – Issued 02/25/2014
• Milford School District – Issued 02/25/2014
• New Castle County Vocational-Technical School District – Issued 02/25/2014
• Polytech School District – Issued 02/25/2014
• Red Clay Consolidated School District – Issued 02/25/2014
• Seaford School District – Issued 02/25/2014
• Smyrna School District – Issued 02/25/2014
• Sussex Technical School District – Issued 02/25/2014
• Woodbridge School District – Issued 02/25/2014

Agreed-Upon Procedures Engagements

• Office of the State Treasurer Bank Reconciliations Agreed-Upon Procedures Report – Quarters Ended September 30, 2013 and December 31, 2013 – Issued 05/23/2014
• Paramedic Reimbursements Agreed-Upon Procedures Report – June 30, 2011 and 2012 – Issued 02/20/2014
• School District Local Tax Collection and Debt Service Management Agreed-Upon Procedures Report – June 30, 2012 – Issued 11/12/2013
• Office of the State Treasurer Bank Reconciliations Agreed-Upon Procedures Report – Quarters Ended March 31, 2013 and June 30, 2013 – Issued 10/02/2013
• Office of the State Treasurer Bank Reconciliations Agreed-Upon Procedures Report Update – Quarter Ended June 30, 2011 – Issued 10/02/2013
• Office of the State Treasurer Bank Reconciliations Agreed-Upon Procedures Report – Quarters Ended September 30, 2012 and December 31, 2012 – Issued 09/10/2013
• Office of the State Treasurer Bank Reconciliations Agreed-Upon Procedures Report Update – Quarter Ended June 30, 2012 – Issued 09/10/2013

Municipal Grants Agreed-Upon Procedures Engagements – June 30, 2011 and 2010

• Village of Ardencroft – Issued 09/30/2013
• Town of Bethel – Issued 09/30/2013
• Town of Bowers Beach – Issued 09/30/2013
• Town of Camden – Issued 09/30/2013
• Town of Dagsboro – Issued 09/30/2013
• Town of Frankford – Issued 09/30/2013
• Town of Frederica – Issued 09/30/2013
• City of Harrington – Issued 09/30/2013
• Town of Ocean View – Issued 09/30/2013
• Town of Smyrna – Issued 09/30/2013

Performance Audits

• Performance Audit of Means-Tested Eligibility Entitlement Programs – July 1, 2009 through March 25, 2013 – Issued 03/11/2014

Delaware GASB 61

• GASB Entity Determination Analysis Memo – Deferred Compensation 403(b) Plan – Issued 06/20/2014
• GASB Entity Determination Analysis Memo – Deferred Compensation 457 Plan – Issued 06/20/2014
• GASB Entity Determination Analysis Memo – Delaware College Investment Plan – Issued 06/20/2014
• GASB Entity Determination Analysis Memo – Delaware State University – Issued 06/20/2014
• GASB Entity Determination Analysis Memo – Delaware School Districts – Issued 05/14/2014
• GASB Entity Determination Analysis Memo – Sustainable Energy Utility – Issued 05/14/2014

Delaware Volunteer Fire Service

• Delaware Volunteer Fire Service 2013 Annual Report – Issued 09/10/2013