Delaware Code
Chapter 15. FISCAL PROVISIONS
§ 1504. Audit.

(a) The Auditor of Accounts shall each year as soon as possible after July 1 audit the business and financial transactions, records, and accounts of the Department of Education, the State Board of Education, the Delaware Center for Education Technology, the Delaware Advisory Council for Career and Vocational Education, the boards of education of the school districts, and, if required by § 513(d) of this title, the charter schools created under Chapter 5 of this title.
(b) The Auditor of Accounts shall publish the results of such audit and shall also mention the name of any person who has made within the last year a gift to said funds, with the amount or value thereof.
(c) In order to ensure that authorized position complements are not exceeded, the Auditor of Accounts is directed to incorporate an examination of the number of authorized positions versus the number of actual positions a district has employed as part of the regular, annual audit review for all public school district audits that commence on or after July 1, 1991. This position audit function shall include, in addition to formula salary positions, an examination of positions and associated “option units” authorized by the Secretary of Education under any appropriation.
(d) Any discrepancy found by the Auditor of Accounts which has resulted in a local school district expending more general funds than it was entitled to during the fiscal year being audited shall be promptly reported to the Director of the Office of Management and Budget, the Controller General and the Secretary of Education. Upon review and determination as to the status of the questioned expenditure, the Director of the Office of Management and Budget, Controller General and the local school district Board of Education shall develop and certify a written repayment plan.
(e) The local school district may choose to make the required General Fund reimbursement from its local current operating expense account or by agreeing not to utilize a current year General Fund appropriation for which it is otherwise eligible based on unit entitlements. Reimbursements required by this section shall be transacted during the fiscal year in which the over-expenditure is discovered unless the Director of the Office of Management and Budget and the Controller General agree that the timing of the discovery or the potential impact on the affected district is such that satisfying the obligation in part or in its entirety should be deferred until the next ensuing fiscal year.
(f) In order to assist the Auditor of Accounts in the performance of this function local school districts are instructed to maintain records and make them available in a format that will facilitate this review.

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