Delaware School Districts Local Funds FY22
Performance Audits – Fiscal Year Ended June 30, 2022
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Executive Summary
Background
The Delaware Office of Auditor of Accounts presents performance audits of all nineteen (19) Delaware school districts local funds’ design and operation of internal controls and compliance with applicable State and District regulations and policies during the fiscal year ended June 30, 2022.
Performance audits are audits that provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria. The purpose of this audit was to determine whether internal controls over the collection and use of real estate tax funds were designed and operated in accordance with Delaware law and district policy. For purposes of this report, real estate taxes levied for school purposes are referred to as “Local Funds.” Although there are other types of Local Funds, they are not included in the scope of these performance audits.zdlkkjgl;
The State Auditor is authorized under 29 Del. C., §2906 to conduct post-audits of all financial transactions of all state agencies.
The school district’s management is responsible for the design and operation of internal controls over Local Funds and compliance with the applicable Delaware Code sections.
Key Information and Findings
Four (4) districts had no findings.
- Laurel School District
- Milford School District
- Polytech School District
- Seaford School District
Of the nineteen (19) school districts audited, fifteen (15) of the districts had findings associated with design and operation of internal controls and compliance with the applicable Delaware Code.
- Common findings included:
- Purchases Did Not Comply with State Purchasing and Procurement Requirements
- Lack of Proper Review and Approval of Changes to Employee Payroll
- Lack of Segregation of Duties in Human Resources Responsibilities for Payroll Functions
Full Audit Reports
Reports Without Findings:
Reports With Findings
- Appoquinimink School District
- Brandywine School District
- Caesar Rodney School District
- Cape Henlopen School District
- Capital School District
- Christina School District
- Colonial School District
- Delmar School District
- Indian River School District
- Lake Forest School District
- New Castle County Vocational Technical School District
- Red Clay Consolidated School District
- Smyrna School District
- Sussex Vocational School District
- Woodbridge School District