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Audit Reports

Diamond State Port Corporation FY25


The Office of Auditor of Accounts presents a financial statement audit of the Diamond State Port Corporation (DSPC).  This audit was conducted for Fiscal Year ended June 30, 2025.  The primary objective of a financial statement audit is to provide reasonable assurance that the financial statements present f...

Delaware Agricultural Lands Preservation Foundation FY25


The Agricultural Lands Preservation Act (Act) was enacted on July 8, 1991 to conserve, protect, and encourage the improvement of agricultural lands within Delaware for the production of food and other agricultural products. Preservation of the State’s farmlands and forestlands is considered essential to mai...

Maximum Student-Instructor Ratio FY22-24


The Auditor of Accounts (AOA) contracted with Gunnip & Company, LLP, to perform an Agreed-Upon Procedures engagement on the State of Delaware School Districts and Charter Schools Maximum Student-Instructor Ratio for the school years ended June 30, 2022, 2023, 2024. Management of each School District and Chart...

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