Laurel School District

… 01 v1.1 7/7/2015 February 12, 2026 Minutes Public Hearing for the Machine and Polling Place Audit for the 2026 Laurel School District Referendum ATTENDEES: Kenneth A. McDowell, County Director Tracey Wilkerson, County Deputy Director Jennifer …

… 6, at 11:00 AM. Kenneth A. McDowell, County Director, called the meeting to order to conduct the Audit of the 2026 Laurel School District Referendum. Mr. McDowell gave an introduction and overview prior to administering the Oath. Deputy Director Tracey …

… School District 6 647 Kuumba Academy C harter S chool 1 0 Lake Forest School District 2 1,634 MOT C harter School 1 0 Laurel School District 1 193 Odyssey C harter School 1 712 Milford School District 2 1,573 Parkway Academy 1 223 Polytech School District 2 …

… d effectiveness of an organization’s operations. The objective of this performance audit is to provide management, the Laurel School District Board of Education and the State of Delaware with information to improve performance, public accountability, and trans …

… tate in the district. 1 key information and findings BACKGROUND report SUMMARY for fiscal year ended june 30, 2024 Laurel school districtlocal funds performance audit P e r f o r m a n c e a u d i t t e s t i n g o f t h e r a t e - s e t t i n g p r …

… J u n e 3 0 , 2 0 2 4 c o m p l i e d w i t h t h e S t a t e o f D e l a w a r e r e q u i r e m e n t s . Laurel School District Quick Facts K-12 Schools 4 Students Served 2,529 Employees 300 The District allocates the local property tax fund …

… L a u r e l s c h o o l d i s t r i c t l o c a l f u n d s p e r f o r m a n c e a u d i t LAUREL SCHOOL DISTRICT LOCAL FUNDS PERFORMANCE AUDIT AND INDEPENDENT AUDITOR’S REPORT JUNE 30, 2024 LAUREL SCHOOL DI …

… SCHOOL DISTRICT LOCAL FUNDS PERFORMANCE AUDIT AND INDEPENDENT AUDITOR’S REPORT JUNE 30, 2024 LAUREL SCHOOL DISTRICT TABLE OF CONTENTS JUNE 30, 2024 Pa ge No. Independent Auditor’s Report 1 Performance Audi …

… 1 Independent Auditor’s Report Shawn Larrimore, Ed. D, Superintendent Laurel School District 1160 S. Central Avenue Laurel, Delaware 19956 Dear Dr. Larrimore: We present the attached report which p …

… J u n e 3 0 , 2 0 2 4 c o m p l i e d w i t h t h e S t a t e o f D e l a w a r e r e q u i r e m e n t s . Laurel School District Quick Facts K-12 Schools 5 Students Served 4,595 Employees 500 The District allocates the local property tax fund …

… Yield & Soil Health $8,796,777 $0 $0 21 2023-08-05-21 University of Delaware Provide Literacy Professional Learning to Laurel School District $0 $0 $81,553 22 2023-08-05-22 University of Delaware John Dickinson Writings Project $21 5,085 $0 $ 0 23 2023-08-0 …

… T I O N E X A M I N A T I O N F I S C A L Y E A R E N D E D J U N E 3 0 , 2 0 2 3 key information and findings Laurel School District Summary of Active Project Capital Funding FY Total Funding to Total Expended to Balance as of 2013 $8,722,500 $8,575, …

… 9,564 185,005 Total: $47,972,069 $47,608,790 $363,279 BACKGROUND report SUMMARY for fiscal year ended june 30, 2023 Laurel school districtSchool Construction Examination The Office of Auditor of Accounts conducted an examination engagement of the Laurel Sch …

… l districtSchool Construction Examination The Office of Auditor of Accounts conducted an examination engagement of the Laurel School District Schedule of Construction Projects to determine whether it is in accordance with the criteria set forth in the Delaware …

… jects authorized by a school construction bond authorization act. Since fiscal year 2020, state and local funding for Laurel School District totaled $48.0 million in construction appropriations, including $602,611 expended in FY2023. We have examined the L …

… t totaled $48.0 million in construction appropriations, including $602,611 expended in FY2023. We have examined the Laurel School District’s financial data, recordkeeping and reports related to its Schedule of Construction Projects for the fiscal year ended …

… anual. It is my pleasure to report this engagement contained no findings on the Schedule of Construction Projects for Laurel School District. Key Information and Findings Continued report SUMMARY for fiscal year ended june 30, 2023 L a u r e l s c h o o l …

… Report Summary Laurel School District Statewide School District Construction Engagement For Fiscal Year Ended June 30, 2020 An examination engag …

… School District Construction Engagement For Fiscal Year Ended June 30, 2020 An examination engagement of the Laurel School District Schedule of Construction Projects to determine whether it is in accordance with the criteria set forth in the Delawar …

… ool district and related to Bond Bill construction projects. Since fiscal year 2013, state and local funding for Laurel School District totaled $48 million in construction appropriations, including $1.7 million expended in FY2020. Our responsibility is …

… ient appropriate evidence to express an opinion that conveys the results of our evaluation. We have examined the Laurel School District’s financial data, recordkeeping and reports related to its Schedule of Construction Projects for the fiscal year ende …

… and Accounting Policy Manual. This engagement contained 2 findings on the Schedule of Construction Projects for Laurel School District as stated below: During our testing of internal control framework, we were not provided evidence of management revi …

… nstruction files for review as required by the Budget and Accounting Manual (BAM), Chapter 13, Section 13.10.2 The Laurel School Districts’ Statewide Construction Projects Examination Engagement can be found on our website: Click Here For any questio …

… Report Summary Laurel School District Local Funds Performance Audit For Year Ended June 30, 2021 A performance audit of the design and operation of …

… Local Funds Performance Audit For Year Ended June 30, 2021 A performance audit of the design and operation of Laurel School District’s internal controls over Local Funds and compliance with the requirements of the Delaware Code, State of Delaware Adm …

… e requirements. It is my pleasure to report that no findings were found during this performance audit. The Laurel School District Local Funds Performance Audit for Fiscal Year Ended June 30, 2021 can be found on our website: Click Here For an …

… ct OAOA_Comms@delaware.gov. Why This Engagement? What Was Found? What Was Performed? LAUREL SCHOOL DISTRICT TABLE OF CONTENTS JUNE 30, 2021 Page No. Independent Auditors’ Report 1 Performance Audit …

… 1 Independent Auditors’ Report Dr. Shawn Larrimore, Superintendent Laurel School District 1160 S. Central Avenue Laurel, Delaware 19956 Dear Dr. Larrimore: We present the attached report which p …

… Dear Dr. Larrimore: We present the attached report which provides the results of our performance audit of the Laurel School District’s Local Funds’ design and operation of internal controls a nd compliance with applicable state and district regulatio …

… Laurel School District Authorized Positions Examination For 2018 thru 2019 What Was Performed? An examination of the Laurel …

… istrict Authorized Positions Examination For 2018 thru 2019 What Was Performed? An examination of the Laurel School District’s compliance with the Authorized Position requirements set forth in the Delaware Code, Delaware Law (formerly, 149th …

… ds of school districts but ensured the integrity of the engagement. What Was Found? It is my pleasure to report Laurel School District complied, in all material respects, with the criteria mentioned above. Laurel School District Authorized Positi …

… leasure to report Laurel School District complied, in all material respects, with the criteria mentioned above. Laurel School District Authorized Positions Examination for 2018 through 2019 can be found on our website. For any questions regarding …

… ort, please contact State Auditor Kathleen K. McGuiness at Kathleen.Mcguiness@delaware.gov. State of Delaware Laurel School District Background i Background School District Authorized Positions Overview The majority of state fundin …

… 5 14 Del. C. §1305 (a) & (b) 6 14 Del. C. §1705 7 14 Del. C. §1709 8 14 Del. C. §1704(4) State of Delaware Laurel School District Background ii payroll or non-payroll, if the school district has not filled the unit and/or partial unit at any …

… Laurel School District Authorized Positions Examination For 2018 thru 2019 What Was Performed? An examination of the Laurel …

… istrict Authorized Positions Examination For 2018 thru 2019 What Was Performed? An examination of the Laurel School District’s compliance with the Authorized Position requirements set forth in the Delaware Code, Delaware Law (formerly, 149th …

… ds of school districts but ensured the integrity of the engagement. What Was Found? It is my pleasure to report Laurel School District complied, in all material respects, with the criteria mentioned above. Laurel School District Authorized Positi …

… leasure to report Laurel School District complied, in all material respects, with the criteria mentioned above. Laurel School District Authorized Positions Examination for 2018 through 2019 can be found on our website. For any questions regarding …

… Examination of Career andTechnical Education Kathleen K. McGuiness, RPh, CFE Delaware State Auditor Laurel School District October 2021 State of Delaware Laurel School District Background i Background The Department of Education …

… on Kathleen K. McGuiness, RPh, CFE Delaware State Auditor Laurel School District October 2021 State of Delaware Laurel School District Background i Background The Department of Education (DOE) is committed to serving every student and ensuring …

… the waiver request no later than January 3 of the following year. 1 1 14 Del. C. §1706 State of Delaware Laurel School District Table of Contents ii Table of Contents Independent Accountants’ Report ................................... …

… Dr. Shawn Larrimore The Honorable Susan S. Bunting, Ed. D. Superintendent Secretary, Department of Education Laurel School District Townsend Building, Suite 2 1160 S. Central Ave. 401 Federal Street Laurel, Delaware 19956 Dover, Delaware 19901 …

… ned the allocation and expenditure of Career and Technical Education Division II Funds (CTE) by the State of Delaware Laurel School District (the District) for the fiscal year ended June 30, 2019 to determine whether 1) the funds were allocated in accordance …

… What Was Performed? An examination of the Laurel School District Career and Technical Education funds for fiscal year ended June 30, 2019. We reviewed the Career and Technical Ed …

… Education funds for fiscal year ended June 30, 2019. We reviewed the Career and Technical Education funds to ensure Laurel School District allocated the mandated 90 percent of funds to the correct schools. Additionally, the team randomly selected 10 perc …

… reviewed vouchers supported the state-approved occupational-vocational courses and programs. The examination of the Laurel School District’s Career and Technical Education funds for fiscal year ended June 30, 2019 can be found on our website: click here. …

… he attached report, please contact State Auditor Kathleen K. McGuiness at Kathleen.Mcguiness@delaware.gov Laurel School District Career and Technical Education Examination for FY ended June 30, 2019 …