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Fiscal Year 2015

Reports Issued During Fiscal Year Ended June 30, 2015

Investigations & Inspections

Academy of Dover Charter School Inspection – Issued 06/23/2015
Marydel Volunteer Fire Company Inspection – Issued 10/21/2014
Procurement Card & Employee Direct Reimbursements Inspection – Issued 07/30/2014
School District Referendum Complaints Inspection – Issued 07/15/2014

Statewide CAFR and Single Audit

State of Delaware Fiscal Year 2014 Single Audit (OMB Circular A-133) Reporting Package – Issued 03/31/2015
State of Delaware Comprehensive Annual Financial Report (CAFR) – June 30, 2014 – Issued 12/19/2014

Financial Audits

State of Delaware 403(b) Plan Financial Statement Audit – December 31, 2013 – Issued 03/24/2015
First State Independence Fund I, LLC Financial Statement Audit – December 31, 2013 and 2012 – Issued 02/18/2015
State of Delaware Agricultural Lands Preservation Foundation Audit – June 30, 2014 and 2013 – Issued 02/06/2015
State of Delaware Drinking Water Revolving Loan Fund Financial Statement Audit – June 30, 2014 and 2013 – Issued 02/06/2015
State of Delaware Department of Natural Resources and Environmental Control Hazardous Substance Cleanup Fund Financial Statement Audit – June 30, 2014 – Issued 02/05/2015
Delaware Public Employees’ Retirement System (DPERS) Financial Statement Audit – June 30, 2014 – Issued 12/23/2014
State of Delaware Department of Transportation Financial Statement Audit – June 30, 2014 – Issued 12/16/2014
Delaware State Lottery Comprehensive Annual Financial Report (CAFR) – June 30, 2014 and 2013 – Issued 12/11/2014
Delaware Water Pollution Control Revolving Loan Fund Financial Statement Audit – June 30, 2014 – Issued 11/18/2014
Delaware Transit Corporation Financial Statement Audit – June 30, 2014 and 2013 – Issued 11/12/2014
Delaware State Housing Authority Financial Statement Audit – June 30, 2014 – Issued 10/30/2014
Delaware State Lottery Financial Statement Audit – June 30, 2014 and 2013 – Issued 10/27/2014
Delaware College Investment Plan Financial Statement Audit – December 31, 2013 – Issued 10/15/2014
Delaware Health Information Network Financial Statement Audit – June 30, 2014 and 2013 – Issued 10/1/2014
Diamond State Port Corporation Financial Statement Audit – June 30, 2014 and 2013 – Issued 10/1/2014
State of Delaware Department of Natural Resources and Environmental Control Hazardous Substance Cleanup Fund Financial Statement Audit – June 30, 2013 – Issued 08/14/2014
State of Delaware 403(b) Plan Financial Statement Audit – December 31, 2012 – Issued 07/22/2014

Attestation Engagements

Teacher of the Year Award Program Examination Report – June 30, 2012, 2013, and 2014 – Issued 06/11/2015
Broadmeadow Nursing and Rehab Center of Middletown Medicaid Cost Report and Nursing Wage Survey – June 30, 2013 – Issued 01/05/2015
Manor Care – Pike Creek of Wilmington DE, LLC Medicaid Cost Report and Nursing Wage Survey – June 30, 2013 – Issued 01/05/2015
Masonic Home of Delaware, Inc. Medicaid Cost Report and Nursing Wage Survey – June 30, 2013 – Issued 01/05/2015
Mid-Atlantic of Delmar, LLC. Medicaid Cost Report and Nursing Wage Survey – June 30, 2013 – Issued 01/05/2015
Seaford Center Medicaid Cost Report and Nursing Wage Survey – June 30, 2013 – Issued 01/05/2015
Shipley Manor Medicaid Cost Report and Nursing Wage Survey – June 30, 2013 – Issued 01/05/2015
Department of Health and Social Services Division of Medicaid and Medical Assistance Disproportionate Share Hospital Payments Program Examination Report – June 30, 2013 – Issued 11/3/2014

School Construction Examination Engagements – June 30, 2014

Appoquinimink School District – Issued 10/8/2014
Brandywine School District – Issued 10/21/2014
Caesar Rodney School District – Issued 10/21/2014
Cape Henlopen School District – Issued 10/21/2014
Capital School District – Issued 11/3/2014
Christina School District – Issued 10/21/2014
Colonial School District – Issued 11/3/2014
Indian River School District – Issued 10/8/2014
Lake Forest School District – Issued 10/21/2014
Laurel School District – Issued 11/17/2014
Milford School District – Issued 10/8/2014
New Castle County Vocational-Technical School District – Issued 11/3/2014
Polytech School District – Issued 10/8/2014
Red Clay School District – Issued 10/21/2014
Seaford School District – Issued 11/17/2014
Smyrna School District – Issued 11/17/2014
Sussex Technical School District – Issued 11/3/2014
Woodbridge School District – Issued 11/17/2014

Arbors at New Castle Medicaid Cost Report and Nursing Wage Survey – June 30, 2012 – Issued 09/16/2014
Milton and Hattie Kutz Home, Inc. Medicaid Cost Report and Nursing Wage Survey – June 30, 2012 – Issued 09/16/2014
Harrison Senior Living (Georgetown) Medicaid Cost Report and Nursing Wage Survey – June 30, 2012 – Issued 09/16/2014
Lifecare at Lofland Park Medicaid Cost Report and Nursing Wage Survey – June 30, 2012 – Issued 09/16/2014
Westminster Village Medicaid Cost Report and Nursing Wage Survey – June 30, 2012 – Issued 09/16/2014
Delaware Hospital for the Chronically Ill Medicaid Cost Report and Nursing Wage Survey – June 30, 2012 – Issued 09/16/2014

Agreed-Upon Procedures Engagements

Municipal Grants Agreed-Upon Procedures Engagements – June 30, 2014

City of Rehoboth Beach – Issued 05/07/2015
Town of Kenton – Issued 05/07/2015

Office of the State Treasurer Bank Reconciliations Agreed-Upon Procedures Report – Quarter Ended March 31, 2015 – Issued 06/26/2015
Office of the State Treasurer Bank Reconciliations Agreed-Upon Procedures Report – Quarter Ended December 31, 2014 – Issued 03/24/2015
Paramedics Reimbursements Agreed-Upon Procedures Report – June 30, 2013 and 2014 – Issued 01/28/2015
Office of the State Treasurer Bank Reconciliations Agreed-Upon Procedures Report – Quarter Ended September 30, 2014 – Issued 01/06/2015
School District Local Tax Collection and Debt Service Management Agreed-Upon Procedures Report – June 30, 2013 – Issued 10/27/2014

Municipal Grants Agreed-Upon Procedures Engagements – June 30, 2013 and 2012

Village of Arden – Issued 10/1/2014
Town of Bethel – Issued 10/1/2014
Town of Bowers Beach – Issued 10/1/2014
Town of Clayton – Issued 10/1/2014
Town of Ellendale – Issued 10/1/2014
Town of Farmington – Issued 10/1/2014
Town of Hartly – Issued 10/1/2014
City of Lewes – Issued 10/1/2014
Town of Odessa – Issued 10/1/2014
City of Rehoboth Beach – Issued 10/1/2014

Office of the State Treasurer Bank Reconciliations Agreed-Upon Procedures Report – Quarters Ended March 31, 2014 and June 30, 2014 – Issued 09/24/2014

Delaware GASB 61

GASB Entity Determination Analysis Memo – Delaware River Basin Commission – Issued 08/18/2014
GASB Entity Determination Analysis Memo – Delaware State Housing Authority – Issued 08/18/2014
GASB Entity Determination Analysis Memo – Diamond State Port Corporation – Issued 08/18/2014
GASB Entity Determination Analysis Memo – Delaware Higher Education Commission – Issued 08/14/2014
GASB Entity Determination Analysis Memo – Delaware Transportation Authority, Transportation Trust Fund, and Delaware Transit Corporation – Issued 08/14/2014
GASB Entity Determination Analysis Memo – Delaware Manufactured Home Relocation Authority – Issued 08/14/2014
GASB Entity Determination Analysis Memo – Delaware Agricultural Lands Preservation Foundation – Issued 08/13/2014
GASB Entity Determination Analysis Memo – Delaware Public Employees’ Retirement System (DPERS) – Issued 08/13/2014
GASB Entity Determination Analysis Memo – Other Post-Employment Benefits (OPEB) Fund – Issued 08/13/2014
GASB Entity Determination Analysis Memo – Delaware Economic Development Authority – Issued 08/12/2014
GASB Entity Determination Analysis Memo – Delaware Health Care Commission – Issued 08/12/2014
GASB Entity Determination Analysis Memo – Delaware Health Facilities Authority – Issued 08/05/2014
GASB Entity Determination Analysis Memo – Delaware River and Bay Authority – Issued 08/05/2014
GASB Entity Determination Analysis Memo – Delaware Civic Center Corporation – Issued 07/02/2014
GASB Entity Determination Analysis Memo – Delaware Stadium Corporation – Issued 07/02/2014
GASB Entity Determination Analysis Memo – Riverfront Development Corporation – Issued 07/02/2014
GASB Entity Determination Analysis Memo – Delaware State Lottery (Enterprise Fund) – Issued 07/02/2014
GASB Entity Determination Analysis Memo – Delaware Health Information Network – Issued 07/02/2014
GASB Entity Determination Analysis Memo – Delaware Solid Waste Authority – Issued 07/02/2014
GASB Entity Determination Analysis Memo – Delaware Technical & Community College – Issued 07/02/2014
GASB Entity Determination Analysis Memo – Delaware Technical & Community College Educational Foundation – Issued 07/02/2014
GASB Entity Determination Analysis Memo – Delaware Charter Schools – Issued 07/02/2014
GASB Entity Determination Analysis Memo – University of Delaware – Issued 07/02/2014

Delaware Volunteer Fire Service

Delaware Volunteer Fire Service 2014 Annual Report – Issued 09/15/2014

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