What Was Performed? A performance audit of the Capital School District’s compliance with
conducting criminal background checks for covered employees, contractors, volunteers and
student teachers for calendar years January 1, 2014, through December 31, 2019.
WhyThis Engagement? This engagement was conducted in accordance with 29 Del. C. § 2906 and
evaluated the district’s compliance with state laws and regulations regarding criminal background
checks required for all district employees, contractors, volunteers and student teachers.
Our performance audit had two objectives:
(1) Determine if the district complied with state laws and regulations for criminal background
checks on all required employees, contractors, volunteers and student teachers, and
(2) Assess the district’s internal controls and determine if the controls have been properly
employed to reduce the risk of harm to district students.
This report is intended to assist district management with recommendations to improve
procedures, processes and internal controls as necessary.
What Was Found? We found the district could strengthen its internal controls in several ways,
including by improving documentation to ensure the following:
(1) employees, contractors, volunteers and student teachers are cleared, certified and suitable for
their positions in accordance with state laws and regulations, and
(2) employee, contractor, volunteer and student teacher files contain the requisite documentation
to provide evidence of the district’s compliance with relevant state laws, regulations and policies.
The report contains several recommendations for improvement, which we encourage district
management to consider implementing. These recommendations were developed based on
evaluation of audit evidence obtained for not only this school district but also all districts across
the state, and they are designed to help keep schoolchildren safer by improving internal controls
related to certifying the criminal background check processes.
GAO's Yellow Book, Generally Accepted Government Auditing Standards (GAGAS)