School Construction FY21-FY22

Examinations – Fiscal Years Ended June 30, 2021 and 2022

December 4, 2024

Executive Summary

Background

The Delaware Office of Auditor of Accounts presents examinations of schedules of school construction projects for the fiscal years 2021 and 2022 to determine whether they are in accordance with the criteria set forth in Delaware Code, the Delaware Department of Education School Construction Technical Assistance Manual, and the Delaware Budget and Accounting Policy Manual.

In accordance with 29 Del. C. §7526, the State Auditor is mandated to conduct post-audits of any school construction improvement authorized by a school construction bond authorization act. This engagement was performed to examine financial data, recordkeeping and reports generated by the school district and related to Bond Bill construction projects.

Key Information and Findings

Of the 13 school districts audited, four districts had findings associated with design and operation of internal controls and compliance with the applicable Delaware Code.

Appoquinimink School District (FY21 and FY22)
Brandywine School District (FY21 and FY22)
Cape Henlopen School District (Fy21 and FY22)
Red Clay Consolidated School District (FY21)

The remaining nine school districts audited had no findings in their audit reports.

Full Audit Reports

Reports With Findings:

Reports Without Findings:

Category: 2. State Agencies and Schools, Audit Reports, Department of Education, Fiscal Year 2021, Fiscal Year 2022, School Districts

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