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Delaware State Auditor
The Auditor of Accounts of Delaware is a constitutional officer in the executive branch of the U.S. state of Delaware. The incumbent is Lydia York, Lydia E. York, a Delaware Democratic Party, Democrat, who was elected to the position in the 2022 United States elections, Nov. 8, 2022 general election and sworn in on January 3, 2023 at Delaware State University. Auditor York was preceded by Dennis Greenhouse, who was appointed to the position by Governor John Carney (Delaware politician), John Carney after former Auditor of Accounts Kathy McGuiness resigned on October 19, 2022. Powers and duties The auditor of accounts provides independent oversight of governments' use of taxpayer dollars through an array of external audits, be it assessments of financial audit, financial condition, compliance audit, legal compliance, or Government performance auditing, program performance. The Office of the Auditor of Accounts also investigates fraud, waste, and abuse of public funds and resources ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Lydia York
Lydia York (born 1958/1959) is an American attorney, accountant, and Democratic politician who is the Delaware state auditor. She was first elected in the 2022 elections. York was previously a candidate for the same office in 2018, losing to Kathy McGuiness. Early life and education York was born in Southern Pines, North Carolina, and moved to Pittsburgh at the age of six. She graduated from Peabody High School. York earned a Bachelor of Science degree in accounting from Florida A&M University, a Master of Business Administration from the Wharton School of the University of Pennsylvania, and a Juris Doctor and Master of Laws in taxation from the Temple University Beasley School of Law. Career From 1979 to 1983, York worked as an accountant for Coopers & Lybrand. She later worked as a credit officer for Mellon Bank. From 1991 to 1997, she was a senior financial analyst for the Duquesne Light Company. As a law student, she clerked for the New Jersey Superior Court. York was an ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
2022 United States Elections
The 2022 United States elections were held on November 8, 2022, with the exception of absentee balloting. During this U.S. midterm election, which occurred during the first term of incumbent president Joe Biden of the Democratic Party, all 435 seats in the U.S. House of Representatives and 35 of the 100 seats in the U.S. Senate were contested to determine the 118th United States Congress. Thirty-nine state and territorial U.S. gubernatorial elections, as well as numerous state and local elections, were also contested. This was the first election affected by the 2022 U.S. redistricting that followed the 2020 U.S. census. The Republican Party narrowly won control of the House, while Democrats slightly expanded their majority in the Senate. While midterm elections typically see the incumbent president's party lose a substantial number of seats, Democrats dramatically outperformed this historical trend, and had a net gain in the Senate. Although election analysts highly anticip ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Government Performance Auditing
Government performance auditing focuses on improving how governments provide programs and services. While there is no one universally agreed upon definition, there are key definitions which capture the scope of government performance auditing. According to Government Auditing Standards, "Performance audits are defined as audits that provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria." Additionally, the International Organization of Supreme Audit Institutions defines performance auditing as "an independent examination of the efficiency and effectiveness of government undertakings, programs or organizations, with due regard to economy, and the aim of leading to improvements.'' Government performance auditing was developed in the late 1960s and shepherded by the United States Government Accountability Office, (the chief audit arm of the US federal government). Government performance auditing has since spread to Canada and Isr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Compliance Audit
Quality audit is the process of systematic examination of a quality system carried out by an internal or external quality auditor or an audit team. It is an important part of an organization's quality management system and is a key element in the ISO quality system standard, ISO 9001. Purpose Quality audits are typically performed at predefined time intervals and ensure that the institution has clearly defined internal system monitoring procedures linked to effective action. This can help determine if the organization complies with the defined quality system processes and can involve procedural or results-based assessment criteria. With the upgrade of the ISO9000 series of standards from the 1994 to 2008 series, the focus of the audits has shifted from purely procedural adherence towards measurement of the actual effectiveness of the Quality Management System (QMS) and the results that have been achieved through the implementation of a QMS. Audits can also be used for safety purp ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Financial Audit
A financial audit is conducted to provide an opinion whether "financial statements" (the information is verified to the extent of reasonable assurance granted) are stated in accordance with specified criteria. Normally, the criteria are international accounting standards, although auditors may conduct audits of financial statements prepared using the cash basis or some other basis of accounting appropriate for the organization. In providing an opinion whether financial statements are fairly stated in accordance with accounting standards, the auditor gathers evidence to determine whether the statements contain material errors or other misstatements.Arens, Elder, Beasley; Auditing and Assurance Services; 14th Edition; Prentice Hall; 2012 Overview The audit opinion is intended to provide reasonable assurance, but not absolute assurance, that the financial statements are presented fairly, in all material respects, and/or give a true and fair view in accordance with the financial re ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Kathy McGuiness
Kathleen Kramedas McGuiness (born February 14, 1967) is an American politician who was the Delaware state auditor, from January 2019 until October 2022. In July 2022, she was found guilty on multiple corruption charges. On September 13, 2022, McGuiness lost the Democratic primary election to challenger Lydia York in a 42-point landslide. In October 2022, she was sentenced to one year of probation and was given a $10,000 fine for her corruption convictions. Following her sentencing, McGuiness resigned as auditor. Early life and career McGuiness graduated from Cape Henlopen High School in 1985. She earned her bachelor's degree in biology at the Florida Institute of Technology and her bachelor's degree in pharmacy from Northeastern University in Boston. After returning to Delaware, she bought a pharmacy in Rehoboth Beach, Delaware, where she was elected a town commissioner in 2000. She sold her pharmacy in 2002 to become a real estate agent. In 2010, McGuiness and her family moved ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
John Carney (Delaware Politician)
John Charles Carney Jr. (born May 20, 1956) is an American politician serving as the 74th governor of Delaware since 2017. A member of the Democratic Party, Carney served as the U.S. representative for from 2011 to 2017 and as the 24th lieutenant governor of Delaware from 2001 to 2009. He also served as Delaware's secretary of finance from 1996 to 2000. He first unsuccessfully sought the Democratic nomination for governor in 2008, losing to Jack Markell. He ran for governor again in 2016 and won, succeeding Markell, who was term-limited. He was reelected in 2020, defeating Republican Julianne Murray with 59.5% of the vote. Early life Carney was born in Wilmington, Delaware, and raised in Claymont, the second of nine children of Ann Marie (née Buckley) and John Charles "Jack" Carney (1925-2014). Both his parents were educators. His great-grandparents immigrated from Ireland. Carney was quarterback of the 1973 state championship St. Mark's High School football team, and earned ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Delaware State University
Delaware State University (DSU or Del State) is a public historically black land-grant research university in Dover, Delaware. DSU also has two satellite campuses: one in Wilmington and one in Georgetown. The university encompasses four colleges and a diverse population of undergraduate and advanced-degree students. Delaware State University is classified among "R2: Doctoral Universities – High research activity". History The Delaware College for Colored Students was established on May 15, 1891, by the Delaware General Assembly. The name was changed to the State College for Colored Students by state legislative action in 1893 to eliminate confusion with Delaware College, which was attended by whites in Newark, Delaware. It first awarded degrees in 1898. In 1945, the Middle States Commission on Higher Education awarded the college provisional accreditation. Three years later, the institution became Delaware State College by legislative action. Although its accreditation ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Delaware Democratic Party
The Delaware Democratic Party (DelDems) is the affiliate of the Democratic Party in the U.S. state of Delaware. It is headquartered in New Castle County and chaired by Erik Raser-Schramm. The party is the dominant political party in Delaware and has existed since the Jacksonian Democrats broke away from the Federalists in 1825. President Joe Biden is a Delaware Democrat. The party also occupies all seats for the state in Congress, all statewide executive offices, and majorities in both houses of the state legislature. History of the party Party creation As the first state of the United States, Delaware was at the forefront of the creation in U.S. political parties. The origins of the Delaware Democratic Party can be traced back to the original anti-federalist party. While key difference divide this part from the Democratic Party today, key issues involving government involvement and ideologies such as Jeffersonian and Jacksonian can be linked to modern day ideals of the Delaware ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
The Honourable
''The Honourable'' (British English) or ''The Honorable'' (American English; see spelling differences) (abbreviation: ''Hon.'', ''Hon'ble'', or variations) is an honorific style that is used as a prefix before the names or titles of certain people, usually with official governmental or diplomatic positions. Use by governments International diplomacy In international diplomatic relations, representatives of foreign states are often styled as ''The Honourable''. Deputy chiefs of mission, , consuls-general and consuls are always given the style. All heads of consular posts, whether they are honorary or career postholders, are accorded the style according to the State Department of the United States. However, the style ''Excellency'' instead of ''The Honourable'' is used for ambassadors and high commissioners. Africa The Congo In the Democratic Republic of the Congo, the prefix 'Honourable' or 'Hon.' is used for members of both chambers of the Parliament of the Democratic Repu ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Delaware
Delaware ( ) is a state in the Mid-Atlantic region of the United States, bordering Maryland to its south and west; Pennsylvania to its north; and New Jersey and the Atlantic Ocean to its east. The state takes its name from the adjacent Delaware Bay, in turn named after Thomas West, 3rd Baron De La Warr, an English nobleman and Virginia's first colonial governor. Delaware occupies the northeastern portion of the Delmarva Peninsula and some islands and territory within the Delaware River. It is the second-smallest and sixth-least populous state, but also the sixth-most densely populated. Delaware's largest city is Wilmington, while the state capital is Dover, the second-largest city in the state. The state is divided into three counties, having the lowest number of counties of any state; from north to south, they are New Castle County, Kent County, and Sussex County. While the southern two counties have historically been predominantly agricultural, New Castle is more ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Executive Branch
The Executive, also referred as the Executive branch or Executive power, is the term commonly used to describe that part of government which enforces the law, and has overall responsibility for the governance of a State (polity), state. In political systems based on the separation of powers, such as the United States of America, USA, government authority is distributed between several branches in order to prevent power being concentrated in the hands of a single person or group. To achieve this, each branch is subject to checks by the other two; in general, the role of the Legislature is to pass laws, which are then enforced by the Executive, and interpreted by the Judiciary. The Executive can be also be the source of certain types of law, such as a decree or executive order. In those that use fusion of powers, typically Parliamentary systems, the Executive forms the government and its members generally belong to the political party that controls the legislature or "Parliament". ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
