Delaware's State Auditor
R. Thomas Wagner Jr.

Fiscal Year 2016

Reports Issued During Fiscal Year Ended June 30, 2016

Investigations & Inspections

Millville Volunteer Fire Company Inspection – Issued 05/10/2016; Reissued 06/20/2016
Providence Creek Academy Charter School Inspection – Issued 01/27/2016
Sustainable Energy Utility, Inc. Inspection – Issued 01/12/2016
Family Foundations Academy Charter School Inspection – Issued 12/09/2015
Delaware Department of Education Travel Expenses Inspection – Issued 12/07/2015
Charter School PCard and Personal Reimbursement Expenditures Inspection – Fiscal Year Ended June 30, 2014 – Issued 09/30/2015
Belvedere Volunteer Fire Company Inspection – Issued 09/03/2015
Bridgeville Senior Center Inspection – Issued 07/28/2015

Statewide CAFR and Single Audit

State of Delaware Fiscal Year 2015 Single Audit (OMB Circular A-133) Reporting Package – Issued 03/31/2016
State of Delaware Comprehensive Annual Financial Report (CAFR) – June 30, 2015 – Issued 12/30/2015

Financial Audits

Delaware Public Employees’ Retirement System (DPERS) – State Employees’ Pension Plan – Schedules of Employer Allocations and Pension Amounts Audit – June 30, 2015 – Issued 05/20/2016
Delaware Public Employees’ Retirement System (DPERS) – County and Municipal Police and Firefighters’ Pension Plan – Schedules of Employer Allocations and Pension Amounts Audit – June 30, 2015 – Issued 05/20/2016
Delaware Public Employees’ Retirement System (DPERS) – County and Municipal Other Employees’ Pension Plan – Schedules of Employer Allocations and Pension Amounts Audit – June 30, 2015 – Issued 05/20/2016
Delaware College Investment Plan Financial Statement Audit – December 31, 2015 – Issued 04/19/2016
Delaware Public Employees’ Retirement System (DPERS) Financial Statement Audit – Revised- June 30, 2015 – Issued 03/01/2016
Delaware State Lottery Comprehensive Annual Financial Report (CAFR) – June 30, 2015 and 2014 – Issued 12/23/2015
Delaware Agricultural Lands Preservation Foundation Financial Statement Audit – June 30, 2015 and 2014 – Issued 12/23/2015
Delaware Public Employees’ Retirement System (DPERS) Financial Statement Audit – June 30, 2015 – Issued 12/22/2015
Delaware State Lottery Financial Statement Audit – June 30, 2015 and 2014 – Issued 12/09/2015
State of Delaware Department of Natural Resources and Environmental Control Hazardous Substance Cleanup Fund Financial Statement Audit – June 30, 2015 – Issued 12/09/2015
Delaware Drinking Water Revolving Loan Fund Financial Statement Audit – June 30, 2015 – Issued 12/09/2015
Delaware Water Pollution Control Revolving Loan Fund Financial Statement Audit – June 30, 2015 – Issued 12/07/2015
Delaware Department of Transportation Financial Statement Audit – June 30, 2015 – Issued 11/25/2015
Delaware Transit Corporation Financial Statement Audit – June 30, 2015 – Issued 11/25/2015
Delaware Health Information Network Financial Statement Audit – June 30, 2015 – Issued 11/04/2015
Delaware State Housing Authority Financial Statement Audit – June 30, 2015 – Issued 10/30/2015
Diamond State Port Corporation Financial Statement Audit – June 30, 2015 and 2014 – Issued 10/29/2015
Delaware Public Employees’ Retirement System (DPERS) – State Employees’ Pension Plan – Schedules of Employer Allocations and Pension Amounts Audit – June 30, 2014 and 2013 – Issued 08/14/2015
Delaware Public Employees’ Retirement System (DPERS) – County and Municipal Police and Firefighters’ Pension Plan – Schedules of Employer Allocations and Pension Amounts Audit – June 30, 2014 and 2013 – Issued 08/14/2015
Delaware Public Employees’ Retirement System (DPERS) – County and Municipal Other Employees’ Pension Plan – Schedules of Employer Allocations and Pension Amounts Audit – June 30, 2014 and 2013 – Issued 08/14/2015
Delaware College Investment Plan Financial Statement Audit – December 31, 2014 – Issued 08/03/2015

Attestation Engagements

Arbors at New Castle Examination Report Medicaid Cost Report and Nursing Wage Survey – June 30, 2014 – Issued 03/02/2016
Atlantic Shores Rehabilitation and Health Center Examination Report Medicaid Cost Report and Nursing Wage Survey – June 30, 2014 – Issued 03/02/2016
Governor Bacon Health Center Examination Report Medicaid Cost Report and Nursing Wage Survey – June 30, 2014 – Issued 03/02/2016
Hillside Center Examination Report Medicaid Cost Report and Nursing Wage Survey – June 30, 2014 – Issued 03/02/2016
Methodist Manor House Examination Report Medicaid Cost Report and Nursing Wage Survey – June 30, 2014 – Issued 03/02/2016
Pinnacle Rehabilitation and Care Center Examination Report Medicaid Cost Report and Nursing Wage Survey – June 30, 2014 – Issued 03/02/2016
State of Delaware Dual Employment Examination Report – Calendar Year 2014 – Issued 02/05/2016

School Construction Examination Engagements – June 30, 2015

Appoquinimink School District – Issued 12/02/2015
Brandywine School District – Issued 12/02/2015
Caesar Rodney School District – Issued 12/02/2015
Cape Henlopen School District – Issued 12/02/2015
Capital School District – Issued 12/02/2015
Christina School District – Issued 12/02/2015
Colonial School District – Issued 12/02/2015
Indian River School District – Issued 12/02/2015
Lake Forest School District – Issued 12/02/2015
Laurel School District – Issued 12/02/2015
Milford School District – Issued 12/02/2015
New Castle County Vocational-Technical School District – Issued 12/02/2015
Polytech School District – Issued 12/02/2015
Red Clay School District – Issued 12/02/2015
Seaford School District – Issued 12/02/2015
Smyrna School District – Issued 12/02/2015
Sussex Technical School District – Issued 12/02/2015
Woodbridge School District – Issued 12/02/2015

State of Delaware Dual Employment Examination Report – July 1, 2011 through December 31, 2013 – Issued 11/23/2015

Agreed-Upon Procedures Engagements

Office of the State Treasurer Bank Reconciliations Agreed-Upon Procedures Report – Quarter Ended March 31, 2016 – Issued 06/21/2016
Office of the State Treasurer Bank Reconciliations Agreed-Upon Procedures Report – Quarter Ended December 31, 2015 – Issued 03/28/2016
Office of the State Treasurer Bank Reconciliations Agreed-Upon Procedures Report – Quarter Ended September 30, 2015 – Issued 12/14/2015
Office of the State Treasurer Bank Reconciliations Agreed-Upon Procedures Report – Quarter Ended June 30, 2015 – Issued 09/02/2015
School District Local Tax Collection and Debt Service Management Agreed-Upon Procedures Report – June 30, 2014 – Issued 08/14/2015

Delaware GASB 61

GASB Entity Determination Analysis – Delaware Civic Center Corporation – Issued 04/26/2016
GASB Entity Determination Analysis – Delaware Manufactured Home Relocation Authority – Issued 04/26/2016
GASB Entity Determination Analysis – Delaware Technical & Community College – Issued 04/26/2016
GASB Entity Determination Analysis – Delaware Solid Waste Authority – Issued 04/26/2016
GASB Entity Determination Analysis – Delaware State Lottery (Enterprise Fund) – Issued 04/26/2016
GASB Entity Determination Analysis – University of Delaware – Issued 04/26/2016
GASB Entity Determination Analysis – Delaware Health Facilities Authority – Issued 04/18/2016
GASB Entity Determination Analysis – Delaware River and Bay Authority – Issued 04/18/2016
GASB Entity Determination Analysis – Delaware River Basin Commission – Issued 04/18/2016
GASB Entity Determination Analysis – Delaware Higher Education Commission – Issued 04/18/2016
GASB Entity Determination Analysis – Delaware Motion Picture and Television Development Commission – Issued 04/18/2016
GASB Entity Determination Analysis – University of Delaware – Issued 09/03/2015
GASB Entity Determination Analysis – Delaware River and Bay Authority – Issued 09/03/2015
GASB Entity Determination Analysis – Delaware Higher Education Commission – Issued 09/03/2015
GASB Entity Determination Analysis – Delaware Technical & Community College Educational Foundation – Issued 9/03/2015
GASB Entity Determination Analysis – Delaware Health Facilities Authority – Issued 09/03/2015
GASB Entity Determination Analysis – Delaware Health Information Network – Issued 09/03/2015
GASB Entity Determination Analysis – Delaware Solid Waste Authority – Issued 09/03/2015
GASB Entity Determination Analysis – Delaware State University – Issued 09/03/2015
GASB Entity Determination Analysis – Delaware Center for Health Innovation – Issued 09/03/2015
GASB Entity Determination Analysis – Delaware Economic Development Authority – Issued 09/03/2015
GASB Entity Determination Analysis – Delaware Health Care Commission – Issued 09/03/2015
GASB Entity Determination Analysis – Delaware River Basin Commission – Issued 09/03/2015
GASB Entity Determination Analysis – Riverfront Development Corporation – Issued 09/03/2015
GASB Entity Determination Analysis – Delaware Motion Picture and Television Development Commission – Issued 09/03/2015
GASB Entity Determination Analysis – Delaware Agricultural Lands Preservation – Issued 08/20/2015
GASB Entity Determination Analysis – Delaware Civic Center Corporation – Issued 08/20/2015
GASB Entity Determination Analysis – Delaware Stadium Corporation – Issued 08/20/2015
GASB Entity Determination Analysis – Delaware State Housing Authority – Issued 08/20/2015
GASB Entity Determination Analysis – Delaware Technical & Community College – Issued 08/20/2015
GASB Entity Determination Analysis – Delaware Transportation Authority, Transportation Trust Fund, and Delaware Transit Corporation – Issued 08/20/2015
GASB Entity Determination Analysis – Diamond State Port Corporation – Issued 08/20/2015
GASB Entity Determination Analysis – Delaware Charter Schools – Issued 08/13/2015
GASB Entity Determination Analysis – Delaware Manufactured Home Relocation Authority – Issued 08/13/2015
GASB Entity Determination Analysis – Delaware Public Employees’ Retirement System (DPERS) – Issued 08/13/2015
GASB Entity Determination Analysis – Delaware School Districts – Issued 08/13/2015
GASB Entity Determination Analysis – Delaware State Lottery (Enterprise Fund) – Issued 08/13/2015
GASB Entity Determination Analysis – Other Post-Employment Benefits (OPEB) Fund – Issued 08/13/2015
GASB Entity Determination Analysis – Sustainable Energy Utility – Issued 08/13/2015

Delaware Volunteer Fire Service

Delaware Volunteer Fire Service 2015 Annual Report – Issued 09/15/2015

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