School Construction FY23

Examinations – Fiscal Years Ended June 30, 2023

July 9, 2026

Report Summary

Background

The Office of Auditor of Accounts conducted examination engagements of Delaware Districts’ Schedule of Construction Projects to determine whether they were in compliance with the criteria set forth in the Delaware Code. The State of Delaware Department of Education School Construction Technical Assistance Manual, and the State of Delaware Budget and Accounting Policy Manual.

In accordance with 29 Del. C. §7526, the State Auditor shall be responsible for conducting or having conducted such audit subject to 29 Del. C. §2906(c) and (d) and §§2907, 2908, and 2909, as amended. This engagement was performed to examine financial data, recordkeeping and reports generated by the school district related to projects authorized by a school construction bond authorization act.

Key Information and Findings

Of the 16 school districts audited, 2 districts had findings associated with design and operation of internal controls and compliance with the applicable Delaware Code

Cape Henlopen School District
Appoquinimink School District

The remaining 14 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 2023, School Districts

Filter your search by:

Published Date

Reports Archive