Authorized Positions Examination Engagement – Cape Henlopen School District
What Was Performed? An examination of the Cape Henlopen 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.