Performance Audit – Fiscal Years Ended June 30, 2022 and 2023

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Report Summary

Background

The Delaware Department of Education (DDOE) serves 19 school districts, also known as Local Education Agencies The Delaware Department of Education (DDOE), located in Dover, serves 23 charter schools, also known as Local Education Agencies (LEAs), in the State of Delaware. DDOE’s mission is to empower every learner with the highest quality education through shared leadership, innovative practices and exemplary services. Under State law DDOE is required to exercise general control and supervision over all public schools in the State. DDOE supports LEAs with resources, professional development, grant access and other administrative functions so that all Delaware students are ready for success in college, career, and life. DDOE develops regulations with input from staff and other stakeholders.

State funding received by LEAs is primarily based on the total enrollment of students, expressed in units, as of the last school day of September. Units are made up of a specific number of students based on grade and special education status. State funding is allocated to LEAs divided into the following categories:

• Division I (Salaries and Benefits)
• Division II (Energy and All Other Costs)
• Division III (Equalization).

The Delaware Office of Auditor of Accounts (AOA) and CPA firm Gunnip and Company, LLP cooperated to conduct a performance audit of charter schools for fiscal years 2023 and 2022 to address certain objectives related to the review of school unit counts.

Key Information and Findings

AOA determined that a charter school unit count audit has never been conducted. AOA administered performance audits of the charter schools’ Unit Count process for fiscal years 2022 (encompassing Unit Count data taken on September 30, 2021) and 2023 (encompassing Unit Count data taken on September 30, 2022).

During the performance audit, the following objectives were derived, and findings were noted:

Unit Count Objective 1: Determine if the regular and special education Unit Count allotment earned by charter schools was properly computed based on the underlying enrollment in accordance 14 Del. C. §1704 (1) and processes promulgated by the DDOE.

Findings:

• Five out of 11 charter schools included in the sample were missing supporting documentation regarding attendance or classification of students during the unit count period. 
• Some charter schools showed inconsistencies between the classroom attendance reports and the Full Student Register (FSR) , a report completed by each charter school, where classroom attendance reports did not match the FSR.

Unit Count Objective 2: Determine if the number of Authorized Positions units allocated to the charter school was properly computed based on 14 Del. C. §1703 (a) and the charter school’s underlying support.  There were no findings based on AOA’s recalculation of the authorized position units allocated for any of the eleven charter schools reviewed.