THE
RECKONING
DELAYED
When Power Lied,
the People Paid.
Audit Reckoning Series
Report 5
FY2023 SINGLE AUDIT
SCREENSHOTS OF NEW CASTLE COUNTY AUDITOR AND AUDIT COMMITTEE WEB PAGE PUBLIC INFORMATION
The Reckoning Delayed
The Power Lied, The People Paid
By Karen Hartley-Nagle, Former President, New Castle County Council (2016–2024)
November 3, 2025 | Audit Reckoning Series | Report 5 | FY2023 Single Audit
Populum fallere maximum scelus est.
To deceive the people is the greatest crime.
How “Hope” Became a Headline — and
Accountability Became Optional
“They called it a legacy.
The audits call it a liability.”
Prologue — The Farewell That Aged Poorly
New Castle County Press Release — November 17, 2021
Pull Quote 30 pt #F08080
“New Castle County Executive Matt Meyer named Carrie Casey General Manager of Community Services… She will fill the position by outgoing General Manager Marcus Henry, who announced his retirement last month. ‘I am incredibly grateful for Marcus’ leadership and his decade of service,’ said Meyer. ‘His legacy includes purchasing the Hope Center.’” (New Castle County Government Press Release, 2021)
That line — “his legacy includes purchasing the Hope Center” — was supposed to seal Meyer’s reputation for compassion and efficiency.
Two years later, the FY 2023 Single Audit would reveal that “legacy” for what it was: a ledger of non-compliance and concealment.
I. The Clean That Wasn’t
The Meyer-Henry administration sold the public a story of reform and recovery. The numbers say otherwise.
Findings from the FY 2023 Single Audit (CliftonLarsonAllen LLP):
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Hope Center Accounting Still Broken — unreconciled cash and receivables; late approvals; missing payables.
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HUD HCV Program Errors — a $700,797 prior-period correction entered after the fact.
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CDBG Program Non-Compliance — 3 of 5 tested subawards ($487,714 of $801,983) lacked federal reporting; auditor issued a material weakness and qualified opinion.
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Repeat SEFA Classification Errors — the same mistakes flagged in 2022 resurfaced in 2023.
The County called the audit “clean.”
The auditor called it qualified. And qualified means it failed.
II. Spin and Silence
When the Audit Committee finally met again in late 2023, County Auditor Bob Wasserbach told members the results were “very positive news.” Minutes from the meeting show no mention of the Hope Center findings or the federal qualifications.
At the April 2025 session, he praised the CARES Act report as “remarkable” and thanked the Executive Office for “cooperation and achieving positive results.” The year with the worst federal failures was erased from the record.
Spin: “Unmodified financial opinion means we’re fine.”
Fact: It means the books add up in aggregate, not that the controls work. Two programs still failed compliance.
Spin: “Delays were pandemic-related.”
Fact: Council met on time every month via Zoom. The Audit Committee could have too — it chose not to.
III. The Inheritance of Neglect
By 2023, Meyer was running for Governor; Marcus Henry was preparing his campaign for County Executive.
Neither had closed the loop on the Hope Center’s failures. Instead, the County issued a new policy memo “developing procedures for external bank accounts.” After the fact.
This is how rot moves through government — it doesn’t resign; it gets promoted.
Meyer became Governor.
Henry became County Executive.
And the audit trail they left behind now defines them both.
IV. The Paper Trail That Wouldn’t Stay Buried
Year
What the Auditors Found
What the County Said
2020
$59 M in federal funds moved before contracts existed
“Emergency conditions.”
2021
Audit Committee inactive > 1000 days
“Scheduling issues.”
2022
Off-book Hope Center account ($1 M omitted) + qualified opinions
“Administrative oversight.”
2023
Repeat federal non-compliance + qualified CDBG program
“Clean overall audit.”
Each excuse was worse than the finding itself.
Populum fallere maximum scelus est.
To deceive the people is the greatest crime.
V. What Real Leadership Would Have Done
If Matt Meyer were a steward, not a storyteller:
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Publicly release a Corrective Action Plan within 30 days.
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Freeze new subawards until FFATA and SLFRF controls were verified.
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Order a county-wide bank-account reconciliation and post the results.
If Marcus Henry had been a competent General Manager:
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Require Finance approval for every account in the County’s name.
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Install a two-person ledger reconciliation team for the Hope Center.
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Brief the Audit Committee quarterly until findings were cleared.
They did none of it. Instead, they left the mess to the auditors and the taxpayers.
VI. The Cost of Silence
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Financial cost: Each repeat finding adds tens of thousands in consultant fees and audit testing.
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Legal risk: Material weaknesses invite federal scrutiny and possible grant clawbacks.
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Moral loss: When leaders lie about the ledger, trust dies by compound interest.
VII. Anticipating the Spin (And the Facts)
Spin: “We fixed it going forward.”
Receipts:
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CliftonLarsonAllen LLP. (2024, Mar 28). New Castle County, Delaware — Single Audit, FY Ended June 30, 2023.
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CliftonLarsonAllen LLP. (2023, Mar 27). FY 2022 Audit Results Presentation (Slide Deck).
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Wasserbach, R. (2025, Apr 10). Audit Report Memo — Hope Center (Final).
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Wasserbach, R. (2024, Apr 17). Audit Report — CARES Act Coronavirus Relief Funds (CRF) [Email to County Council].
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Audit Committee Agendas & Minutes (2023–2025). 11/28/23; 5/10/24; 4/10/25.
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New Castle County Government. (2021, Nov 17). Press Release: Meyer Nominates Carrie Casey to Role of GM of Community Services. https://www.newcastlede.gov/CivicAlerts.aspx?AID=2086
Sources (APA):
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CliftonLarsonAllen LLP. (2023, March 27). New Castle County, Delaware—Single Audit, year ended June 30, 2022: Independent auditors’ reports; Schedule of expenditures of federal awards; Schedule of findings and questioned costs; Corrective action plan. (Findings 2022-001/003/004; Hope Center omission; SLFRF and FFATA issues.)
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New Castle County, DE. (2025, April 10). Audit Committee Meeting Agenda (Item III: Audit Memorandum – NCC Hope Center).
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New Castle County, DE. (2024, May 10). Audit Committee Meeting Minutes (discussion of Community Services controls and Hope Center operations).
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New Castle County, DE. (Accessed Oct. 15, 2025). Archive Center—Comprehensive/Annual Financial Reports & Single Audits (FY2020, FY2021, FY2023, FY2024 listed, FY2022 not listed).
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U.S. Department of the Treasury. (2024, July 1). SLFRF Project & Expenditure Report User Guide.
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U.S. Department of the Treasury. (2022–2025). SLFRF Compliance & Reporting Guidance / Final Rule FAQs (obligation definition & updates).
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U.S. General Services Administration. (n.d.). FSRS (FFATA Subaward Reporting System).
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National Institutes of Health; Health Resources & Services Administration. (2010–2025). FFATA reporting requirements (first-tier subawards ≥$30,000; executive compensation thresholds).
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U.S. Government Accountability Office. (2014; 2025). Standards for Internal Control in the Federal Government (Green Book).
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Government Finance Officers Association. (n.d.). Internal Control Environment; Internal Control and Management Involvement / Corrective-Action Follow-up.
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CliftonLarsonAllen LLP. (2023, May 1). New Castle County, Delaware: (SlideDeck PDF) Audit results for the year ended June 30, 2022. (Report date: March 27, 2023). County of New Castle, Delaware.
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New Castle County Auditor’s Office. (2025, April 10). Audit Memorandum – NCC Hope Center. County of New Castle, Delaware.
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New Castle County Auditor’s Office. (2025, April 10). Audit Reports. County of New Castle, Delaware.
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County of New Castle, Delaware. (2024–2025). Budget and legislative materials referencing audit delays and Hope Center reporting issues.
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Spotlight Delaware. (2024, April 24). New Castle County to manage Hope Center after audit.
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Delaware LIVE. (2024, April 25). New Castle County to manage Hope Center after audit.
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Delaware Business Times. (2024, September 13). New Castle County files lawsuit against former Hope Center operators.
Note:
The FY2023 Single Audit details and all quoted finding labels/conditions are drawn from the County’s own audit package and corrective-action plan. The Single Audit Report referenced in this report was conducted by an independent, certified public accounting firm, in accordance with federal and state law. It was not performed by the New Castle County Auditor’s office.
Attribution:
Content and analysis © 2025 The Truthline Network, a division of Nexus Innovation Group LLC.
All content authored by Karen Hartley-Nagle — Founder & Publisher, The Truthline Network; Editor-in-Chief, Host & Executive Producer, The Truthline (Radio & Live); Former President, New Castle County Council (2016–2024); Founder & CEO, Nexus Innovation Group, LLC.
Excerpts, data, or quotations may be reproduced for noncommercial use with attribution to The Truthline Network and a direct link to the original report. Commercial use or republication requires written permission.
Cite as: “The Legacy That Failed Itself,” The Audit Reckoning Series: Report 5, The Truthline Network (October 27, 2025). https://www.karenhartleynagle.com/the-legacy-that-failed-itself-audit-reckoning-report-5-truthline-network
Cite as: Hartley-Nagle, K. (2025, Oct 23). The Legacy That Failed Itself: How “Hope” Became a Headline — and Accountability Became Optional. The Truthline Network. https://www.karenhartleynagle.com/the-legacy-that-failed-itself-audit-reckoning-report-5
Read full documents → Sources above
Audit Reckoning Series | Report 1 | Report 2 | Report 3 | Report 4 | Report 5
“Transparency isn’t charity.
It’s the rent you pay for power.”
What the Acronyms Really Mean
Timeline: New Castle County Council
Legislation Reassessment Review (R25-059)
of Tyler Technology (Seeking Audit)
May 16, 2015,
Updated May 17, 2015
The Inbox That Shook Trust
How a trove of auditor emails exposed the cracks in New Castle County’s checks and balances—and why transparency must never be weaponized.
When government watchdogs become part of the story, the public loses trust. The 2015 clash over County Auditor Bob Wasserbach’s emails exposed something deeper than an inbox—it laid bare the fragility of checks and balances in New Castle County. Ten years of correspondence with a lobbyist and business partner, released through an irregular FOIA process, raised fundamental questions: who gets to decide what the public has a right to know, and who protects that right when branches of government collide? For taxpayers, it wasn’t about football talk or golf outings—it was about confidence. Were audits being conducted independently, or influenced by political ambition and private interests? This episode was a warning: when transparency is treated like a weapon instead of a duty, the people pay the price.
Source link: Wilson, Xerxes, "New Castle County legal teams clash over making auditor emails public," The News Journal, 16 & 17, May, 2015
County Auditor Responds to Criticism of Report
County Auditor Bob Wasserbach responded Thursday to a press release released by the office of New Castle County Executive Tom Gordon calling the review a "year-long misinformation campaign".
Source link: County auditor responds to criticism of report
Damian Giletto, The News Journal, April 23, 2025
April 23, 2015
July 30, 2025
August 3, 2025
August 19, 2025,
Updated August 20, 2025
August 15, 2025
Independent Audit or Broken Trust
Councilmembers Tackett and Toole demand answers as residents question fairness, transparency, and the future of their homes.
For the first time in decades, New Castle County residents opened reassessment notices and found shock instead of clarity. Councilmembers David Tackett and Brandon Toole have now called for an independent audit of Tyler Technologies’ work, citing stories from homeowners blindsided by assessments that don’t match market reality, an appeals process that fails to deliver relief, and a troubling tilt that lowers burdens for big commercial players while raising them on families, seniors, and low-income residents. Their message is blunt: without an outside audit, public trust collapses. This isn’t about numbers in a ledger—it’s about whether people can afford to stay in their homes, and whether government works for everyone or just a few.
Source link: New Castle County Councilmembers call for independent audit of property reassessment, Town Square Live, Jarek Rutz, July 30, 2025
When Reassessment Fails, Families Pay
Two councilmembers call for an audit to answer residents’ questions, fix mistakes, and restore fairness. (R25-050)
After the first countywide property reassessment in 40 years, thousands of New Castle County families were left with shock, confusion, and tax bills that defied common sense. Councilmembers Brandon Toole and David Tackett are now demanding an audit, raising concerns that Tyler Technologies’ work went unchecked and left glaring errors unaddressed. From small businesses hit harder than big corporations, to homeowners suddenly paying eight times more on a drainage ditch, the process revealed flaws that no family should have to shoulder alone. With 5,000 appeals still waiting in the queue, this is not about politics—it’s about fairness. An independent audit isn’t just overdue; it’s the only way to rebuild trust in a system that must serve people, not punish them.
Source link: Two New Castle County Council members seek audit of county-wide property reassessment, Delaware Public Media, by Abigail Lee, Published August 3, 2025
Resolution 25-150: Listening Before Levying
Councilmembers Tackett, Toole, and Durham call for a reassessment review to put people before policies and restore fairness after 40 years of silence.
On August 26, 2025, Councilmembers David Tackett, Brandon Toole, and Dee Durham brought Resolution 25-150 before the full New Castle County Council, demanding a thorough review of the county’s first reassessment in four decades. With residents facing “sticker shock” tax bills and widespread complaints about Tyler Technologies’ opaque methods, inconsistent valuations, and a flawed appeals process, the resolution directs the County Auditor to examine every step—from valuation standards to oversight to fairness in appeals. If it had passed, the Auditor’s findings would have determined if a full independent audit was needed. As Tackett put it: “When we put people before policies and concerns before calculations, property reassessment becomes not just fair but meaningful.”
Source link: New Castle County Council members call for review of recent reassessment, Delaware Business Now, Special to Delaware Business Now, August 19, 2025, updated August 20, 2025