Reports

Based on our risk assessment for the years ended June 30, 2020, 2019 and 2018, the areas examined were those representing the highest risk of fraud, loss, abuse, or noncompliance. We examined the following areas during this audit period. Accounts payable – general disbursements and electronic funds transfers, Payroll – gross wages and overtime, Paid family and medical leave – billing and compliance with eligibility, Procurement – information technology contracts and change orders.

The Single Audit Act of 1984, subsequent amendments, and corresponding regulations, require an annual audit of the financial statements and compliance with requirements applicable to major federal programs. Volume II contains elements required under the Uniform Guidance, including the Report on Compliance for Each Major Federal Program and Report on Internal Control over Compliance in Accordance with the Uniform Guidance, and the Schedule of Findings and Questioned Costs.

We found that the State has met or exceeded targets for testing individuals for COVID‑19, but contact tracing throughout the State has lagged behind case surges that have far exceeded Public Health’s initial planning

The purpose of this audit was to determine whether the Department of Revenue (Department) awarded the Extra Credit Grant to eligible individuals in compliance with North Carolina Session Law 2020-4 Sections 4.12.(a)–(d). 1 If not in compliance, identify the causes and the effect of noncompliance. Some low-income families6 did not receive Extra Credit Grant Program payments from the State. These families did not receive the payments because of the additional steps the Department needed to take in order to award payments to low-income families in a short timeframe.

We have conducted a statewide audit in accordance with auditing standards generally accepted in the United States of America. This report encompasses the year ended June 30, 2020, and is required for the State to continue receiving federal financial assistance, which, as shown in this report, totals approximately $17 billion.

This report presents the results of our internal controls and compliance audit of the Department of Human Services Behavioral Health Division for the period July 2017 through March 2020. The objectives of this audit were to determine if the Department of Human Services had adequate internal controls and complied with certain legal requirements and state policies and procedures related to oversight of grant agreements and payments to grantees.

This Single Audit Report reflects federal expenditures of over $19.9 billion. We noted instances of noncompliance that resulted in a qualified opinion on compliance for one of the state’s 24 major federal programs. In addition, we noted other instances of noncompliance that meet the reporting criteria contained in the Uniform Guidance. We also noted material weaknesses and significant deficiencies in internal control over compliance with requirements related to federal programs. In addition, this report presents findings related to the COVID-19 pandemic.

This audit is part of a multi-state project to examine data related to COVID-19. This effort was a collaboration among State Auditor offices from Delaware, Florida, Mississippi, Pennsylvania, and Ohio and was developed with assistance from the National State Auditors Association.

Included herein is the Statewide Financial Audit Report of the State of Colorado for the Fiscal Year Ended June 30, 2020. The audit was conducted under the authority of Section 2-3-103, C.R.S., which authorizes the State Auditor to conduct audits of all state departments, institutions, and agencies. The purpose of this report is to present the results of the Statewide Financial Audit for the Fiscal Year Ended June 30, 2020.

The audit objectives of this report were to determine if: (1) expenditures claimed for CARES Act funding comply with the Act’s expense eligibility requirements; (2) documentary evidence support expenditures claimed for CARES Act funding; and, (3) CARES Act periodic reports are accurate. The expenditures tested comply with the CARES Act’s eligibility requirements, and there is documentary evidence to support these expenditures.