Delaware Code Title 14. Education § 1918. Disbursement of school taxes;  financial statement

(a) Warrants or drafts on the said fund shall be drawn by the school board of the district and applied only for the purpose for which the levy is made.

(b) The district shall prepare at the close of each fiscal year a financial report as specified in § 1507 of this title.  This financial report shall have been examined and approved by the Board prior to its publication and submission to the Secretary of Education, not later than August 31 for the prior fiscal year.  Copies of the financial report shall be placed on file for review by the public in each school in the district, in the district's central administrative offices and in each public library located within the school district.

(c) This section shall apply for fiscal years beginning on or after July 15, 1988.