Bill Text: DE SB171 | 2015-2016 | 148th General Assembly | Draft
Bill Title: An Act To Amend Title 14 Of The Delaware Code Relating To Education.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2016-01-21 - Reported Out of Committee (EDUCATION) in Senate with 6 On Its Merits [SB171 Detail]
Download: Delaware-2015-SB171-Draft.html
SPONSOR: |
Sen. Sokola & Rep. Jaques |
|
Sens. Bushweller, Lavelle, Lopez, Pettyjohn, Reps. Dukes, Heffernan, Ramone, D. Short |
DELAWARE STATE SENATE 148th GENERAL ASSEMBLY |
SENATE BILL NO. 171 |
AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO EDUCATION. |
WHEREAS, §1504(a) of Title 14 requires the State Auditor to annually audit regular school districts; and
WHEREAS, §513(c) of Title 14 requires the State Auditor to annually audit charter schools on the same basis as regular school districts; and
WHEREAS, §513(c) of Title 14 also requires charter school approving authorities to conduct financial, programmatic, or compliance reviews of charter schools at least once every three years; and
WHEREAS, §513(a) of Title 14 requires charter schools to contract and pay for an annual financial audit; and
WHEREAS, the General Assembly finds it necessary to improve public school fiscal accountability and consistency among the aforementioned existing laws;
NOW, THEREFORE:
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend §1504, Title 14 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§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, and the boards of education of the school districts, and
the boards of charter schools created under Chapter 5 of this title.
Section 2. Amend §513, Title 14 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§513. Reporting and oversight.
(a) On or before December 1, each charter school shall produce an annual report for the school year ending the previous June, which shall include all of the following:
(1) Discuss An explanation of the school's
progress in meeting overall student performance goals and standards; standards.
(2) Discuss An explanation of the
innovation occurring at the charter school, including but not limited to the
areas of curriculum development, instruction, student culture and discipline,
community and parental involvement, teacher and staff development, school
operations and management, and extracurricular and after-school programming;
and programming.
(3) Contain a financial statement A copy of
the school's annual financial audit report, as required under subsection (d) of
this section, and a copy of the school's standardized financial report setting
forth by appropriate categories the school's revenues and expenditures and
assets and liabilities.
(4) In the case of a single gender school, the report
shall include an explanation of the efforts made by the charter
school to further advance its students' education and a quantitative analysis
of its efforts and results in recruiting and retaining economically-disadvantaged
students, regardless of race.
(b)
Each Nothwithstanding subsection (a), each charter school seeking
renewal of its charter shall produce the annual report as outlined above on or
before September 30 October 1 of the final year of its current
charter term. The approving authority may, in its discretion and for good
cause shown, elect to accept an annual report submitted subsequent to this
deadline.
(c)
To ensure that such annual reports under this section provide
parents and approving authorities with clear and comparable information about
the performance of charter schools, the Department of Education shall prescribe
a uniform format for such reports, and the standardized financial report
required to be included in such reports, which may be supplemented by
requirements set by the approving authority for schools it has chartered.
(d)
The board of directors of each charter school shall contract to have an
audit of the business and financial transactions, records, and accounts after
July 1 for the prior fiscal year. The results of the audit shall be shared with
the Department of Education by October 1 by October 1 with the
Department of Education, the State Auditor, the Division of Accounting, and the
citizen budget oversight committee established under §1508 of this title.
(e) The contract required by subsection (d) of this section must be publicly bid no less than every 5 years and must provide for all of the following:
(1) That the auditor shall, at all times during the term of the contract, hold a valid certified public accountant permit to practice license in Delaware.
(2) That the auditor shall be peer-reviewed by the American Institute of Certified Public Accountants (AICPA) at least every 3 years, and the most recent review shall have been completed with an unqualified opinion.
(3) That the audit shall meet the requirements and standards of generally-accepted government auditing standards.
(4) That the audit required by subsection (d) of this section shall include any additional specific audit procedures which have been established in advance by the charter school or the State Auditor, or both, and which apply to the specific charter school or which the State Auditor has established for all school districts and charter schools.
(f)
A charter school shall display on its website the annual report including
financial statement and audit required by this subsection. A charter school
shall also display on its website all standardized financial report forms for
the current fiscal year and the final monthly standardized financial report
forms for each previous fiscal year the 5 prior fiscal years of
operation. Charter schools that are required to file Internal Revenue Service
Form 990 shall post the current and prior year Form 990 on the website as well.
(b)
(g) The annual report shall be submitted to the approving authority, the
Department and the State Board. Employees of the school and parents of students
attending the school shall receive a copy free of charge, upon request. The
reports shall be public records pursuant to Chapter 100 of Title 29.
(c)
(h) The Department of Education, the State Board, and the approving authority
may conduct financial, programmatic, or compliance reviews of a charter school.
In cooperation with the Department, the approving authority shall conduct such
reviews no less often than every 3 years. The State Auditor shall conduct an
audit of all charter school funds annually on the same basis as applied to regular
school districts the boards of education of the school districts under
§1504(a) of this title.
(d)
(i) The Department of Education shall notify the superintendents of all
reorganized and vocational-technical school districts of receipt of new charter
school applications within 30 days of the close of the application deadline.
The Department of Education shall also notify the superintendent of a
reorganized school district of any applications for a major charter
modification submitted by a charter school with a facility located within their
district.
(e)
(j) Local school boards shall notify the superintendents of all
reorganized and vocational-technical school districts of receipt of new charter
school applications within 30 days of the close of the application deadline.
SYNOPSIS
Currently, all regular school districts, charter schools, and vocational schools are subject to audit by the Auditor of Accounts. This legislative authority is granted to the Auditor of Accounts in multiple sections of the Delaware Code which must be considered together. This Act seeks to strengthen certain aspects of Title 14 of the Delaware Code with respect to charter school audits and seeks to improve the relevant sections of the Title for consistency and cross-reference of terms. |
Author: Senator Sokola