Delaware FY25 Single Audit, $4.1B Federal, 26 Findings

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4. Uniform Guidance Single Audit FY25 Listen # Uniform Guidance Single Audit FY25

Single Audit – Fiscal Year Ended June 30, 2025

April 16, 2026

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Report Summary

Background

The Office of Auditor of Accounts, Delaware Department of Finance, and Division of Accounting present the Annual Uniform Guidance Single Audit Report, for the State of Delaware, for fiscal year ended June 30, 2025.

The Single Audit Act establishes requirements for audits of States, local governments and Indian tribes that expend over a threshold amount in Federal awards during a fiscal year. The State of Delaware is required by federal law to have an annual audit of the administration of the federal assistance programs. Governments that are subject to the Single Audit Act are required to prepare and have audited the Schedule of Expenditures of Federal Awards (SEFA). The SEFA reports amounts expended, not the amount received, during the fiscal year. Uniform Guidance requires that the independent auditor performing a Single Audit render an in-relation-to opinion on the SEFA as part of the independent auditor’s report on the government’s financial statements.

In fiscal year 2025, the state administered over $4.1 billion in federal programs through various state agencies. Eighteen major federal programs across various state agencies were reviewed for the Uniform Guidance Single Audit.

The audit was conducted in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

This engagement was performed in accordance with 29 Del. C. §2906(a).

Key Information and Findings

CliftonLarsonAllen, LLP (CLA) issued its opinions on the State of Delaware Annual Uniform Guidance Single Audit Report as of and for the year ended June 30, 2025. CLA expressed seven qualified opinions and eleven unmodified opinions on the eighteen major federal programs.

The single audit included 26 findings: 11 material weaknesses and 15 significant deficiencies found within 12 of the 18 major programs tested, including 15 repeat findings from FY24. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis.

A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis.

The Financial Statements and Schedule of Expenditures of Federal Awards subsection shows a disclaimer of opinion on the Business-Type Activities – Enterprise Fund – Department of Labor Unemployment Insurance Fund. One finding was written about the Material Weakness in Internal Control over Financial Reporting on the Unemployment Insurance Trust Fund. This is a repeat finding since FY2022. However, a disclaimer on this fund on the State of Delaware’s Annual Comprehensive Financial Report was not expressed until FY2023. In total, seven of the 18 major programs audited included a qualified opinion on compliance.

Information on the totality of federal awards to the State of Delaware since FY2020 is contained in
the below charts:

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Categories Select Category 1. Report Type Annual Comprehensive Financial Report (ACFR) Audit Reports Special Reports Uniform Guidance Single Audit 2. State Agencies and Schools All State Agencies Charter Schools Courts Delaware State Housing Authority DelDOT Department of Agriculture Department of Education Department of Finance Department of Health and Social Services Department of Labor Department of Natural Resources and Environmental Control Department of State Diamond State Port Corporation Fire Commission Office of the State Treasurer School Districts 3. Other Entities Counties Fire Companies Long Term Care Facilities Municipalities Opioid Grant Recipients Public Private Partnerships Public Universities Uncategorized Year Under Audit Calendar Year 2019 Calendar Year 2020 Calendar Year 2021 Calendar Year 2022 Calendar Year 2023 Calendar Year 2024 Fiscal Year 2020 Fiscal Year 2021 Fiscal Year 2022 Fiscal Year 2023 Fiscal Year 2024 Fiscal Year 2025

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