DOVER — A performance audit released Tuesday by the Delaware Office of Auditor of Accounts found the state does not have a dependable way to identify or monitor public employees who hold more than one taxpayer-funded job, creating a risk that workers could be paid twice for overlapping hours.
Fragmented systems hinder verification
State Auditor Lydia York and her staff reviewed records covering fiscal years 2023 through 2025 and concluded that incomplete records, disconnected payroll systems and inconsistent agency procedures prevented auditors from determining whether covered organizations complied with Delaware's Dual Employment Law.
The 1986 law is intended to prevent public employees from receiving compensation from multiple taxpayer-funded employers for the same time period. It requires covered entities to keep adequate time records, verify hours worked and adjust compensation when necessary.
"The State cannot reliably identify individuals engaged in dual employment or effectively determine whether statutory requirements have been met,"
the audit states, warning that those weaknesses "create a risk that improper concurrent compensation could occur without being detected."
Audit findings and obstacles
Auditors attempted to identify potentially dually employed workers using several sources, including the state's Payroll Human Resource Statewide Technology (PHRST) system, financial disclosure filings, legislative records and agency-provided information. They encountered multiple obstacles:
- No single agency maintains a complete list of people subject to the dual-employment law.
- Delaware uses multiple payroll systems that are not fully integrated, complicating cross-checks.
- The Public Integrity Commission relies heavily on annual self-disclosures and manual processes and lacks automation to flag overlapping employment.
- Inconsistent timekeeping and recordkeeping practices across covered organizations limit auditors' ability to compare hours and pay accurately.
University of Delaware disputes scope of review
The audit noted that the University of Delaware disputed the auditor's authority to access certain records covering the 2023–2025 period. The disagreement affected auditors' ability to obtain complete information for the review but did not change the broader finding that statewide gaps limit oversight.
Practical implications for state oversight
While the audit did not conclude that widespread improper payments occurred, it emphasized that the state currently lacks reliable tools to identify dual employment and to verify compliance with statutory requirements. That shortcoming could allow unintentional or improper concurrent compensation to go undetected.
The report suggests the risk lies in the system and processes rather than documented evidence of systematic fraud, but it recommends steps to strengthen monitoring and recordkeeping so that agencies and oversight bodies can better detect potential problems.
Key issues summarized
| Issue | Consequence |
|---|---|
| Multiple, unintegrated payroll systems | Difficulty matching hours and pay across employers |
| Incomplete or inconsistent time records | Inability to verify compliance with Dual Employment Law |
| Reliance on self-disclosure by the Public Integrity Commission | Limited automated detection of overlapping employment |
What agencies and the public should know
For public employees and agencies, the audit underscores the importance of accurate timekeeping and transparent disclosures when employees hold multiple public roles. For policymakers, the findings present an opportunity to consider systems-level changes — such as improved data integration or more robust verification procedures — to reduce the risk of improper payments.
The audit stops short of alleging widespread abuse but signals that without better tools and clearer processes, Delaware cannot confidently rule out instances of overlapping pay. Any reforms would likely require coordination across state agencies, the Public Integrity Commission and covered institutions, including public higher education.
State officials and legislative leaders now face decisions about whether to invest in centralized tracking systems, require standardized timekeeping, or bolster the Public Integrity Commission's resources to improve oversight.
The audit is expected to prompt discussion at the statehouse about practical steps that can close the gaps identified and strengthen public accountability for how taxpayer dollars are paid to public employees.
