DOVER, Del. - A recent state audit has found some Delaware school districts may need to tighten up how they track students and staff, especially when it comes to who’s counted as enrolled, who’s paid, and who still has access to sensitive systems.
In their audit, the Delaware Office of Auditor of Accounts reviewed data from the 2022 and 2023 school years and released the findings in September 2025. The office looked at how districts count students each fall and how those counts translate to state-funded jobs for teachers, counselors, and support staff. The review covered 10 districts across the state, including Cape Henlopen, Laurel, and Milford school districts.
What auditors found
Investigators said several districts couldn’t show complete paperwork for all students included in the annual enrollment count, a number that helps determine how much state money each district receives. In some cases, attendance reports didn’t match the official student rosters, according to the audit.
Auditors also discovered that some former employees still had login access to the state’s old “Unit Count Plus” computer system. In some cases, that access was still available for years after the employees left their jobs, according to investigators. Districts have since moved to a newer system called Infinite Campus, but auditors said staff access should still be reviewed regularly.
Another issue uncovered was the difficulty in matching budget reports to state ledger codes, making it harder to confirm exactly how many jobs each district is authorized to fund.
Money on the line
The 10 districts reviewed spent roughly $300 million a year in state salary money, plus more than $40 million for administrators and custodians. That’s why auditors say better recordkeeping isn’t just about compliance, it’s about protecting taxpayer dollars.
Recommendations
The audit called for several potential remedies to the issues they uncovered during the audit:
-Ensure enrollment paperwork and attendance records are consistent and up-to-date.
-Cut off system access as soon as an employee leaves.
-Standardize how districts track positions and link those records to state financial systems.
-Re-evaluate payroll adjustments that move salary funding after the fact.
-Create clear, statewide written procedures for managing all authorized positions.
Delaware’s response
The Delaware Department of Education says it plans to require districts to use a standardized attendance report and to perform annual user-access reviews. It’s also exploring upgrades to payroll and staffing systems to make data easier to reconcile.
The Office of Management and Budget added that each district is responsible for monitoring its own authorized positions but agreed that statewide consistency would make oversight easier.
The bottom line
Auditors didn’t find any districts overspending or breaking the rules outright, but they warned that inconsistent documentation and loose access controls could open the door to mistakes or misuse in the future.