Authorized Positions Examination Engagement – Red Clay School District
What Was Performed? An examination of the Red Clay School District’s compliance with the Authorized
Position requirements set forth in the Delaware Code, Delaware Law (formerly, 149th General Assembly;
Senate Bill No. 235 (SB235)), and the State of Delaware Budget and Accounting Policy Manual (BAM).
WhyThis Engagement? The State Auditor performed an examination to ensure Fiscal Year 2019
Authorized Positions were not exceeded by comparing the number of authorized positions versus the
number of actual positions a school district employed. In accordance with 14 Del. C.