Delaware County Intermediate Unit: Be Audit Smart Guide
In this Be Audit Smart guide, we’re breaking down our latest performance audit of the Delaware County Intermediate Unit (DCIU). Our audit found that the agency spent more than $300,000 to send executives to leadership training and provide catered meals for board and staff meetings. The audit also found that DCIU failed to keep records of contracts, purchase approvals and could not show evidence that goods and services were received.
Keep reading to find out much more about this performance audit. Visit our Be Audit Smart webpage to access previous audits and guides, learn key audit terminology, and more.
Select a title below to jump to the associated section on this webpage:
Audit Summary | Findings | News Release | Fact Sheet | Resource Hub | Contact
Audit Summary
The audit covered the period from July 1, 2022, through June 30, 2024.
The audit had 3 objectives:
- Ensure Delaware County Intermediate Unit’s (DCIU) contracting and purchasing procedures complied with Article IX-a. of the Pennsylvania Public School Code (PSC), as well as state regulations and its own policies and procedures;
- Determine if DCIU properly monitored and oversaw those contracts and contractors to verify it complied with Article IX-a. of the PSC, as well as state regulations and its own policies and procedures; and,
- Ensure DCIU’s complied with Article IX-a. of the PSC, as well as state regulations and its own policies and procedures when purchasing goods and services for amounts under the competitive bidding threshold.
Our auditors had 4 findings and provided 21 recommendations to the DCIU.
Findings
The auditors’ 4 findings are listed below. Select a finding number to read the associated details within the full audit.
- Finding 1: DCIU failed to maintain adequate documentation to support its procurement process, which limited our ability to verify compliance with procurement requirements.
- Finding 2: DCIU failed to maintain adequate contract monitoring documentation, which limited our ability to evaluate the effectiveness of its contract oversight processes.
- Finding 3: DCIU lacked sufficient documentation for purchases under the competitive bidding threshold, which limited our ability to verify compliance with the PSC and other procurement requirements.
- Finding 4: DCIU’s lack of internal guidance over trips to attend leadership development trainings/retreats and food/refreshments purchases for meetings increased the risk of excessive/questionable spending.
News Release
October 28, 2026
MEDIA, PA – Auditor General Timothy L. DeFoor today released a performance audit of the Delaware County Intermediate Unit (DCIU) for fiscal years 2023 and 2024 that found the agency spent more than $300,000 to send executives to leadership training and provide catered meals for board and staff meetings. The audit also found that DCIU failed to keep records of contracts, purchase approvals and could not show evidence that goods and services were received.
Each year, the Commonwealth withholds a portion of school districts’ education subsidies to fund Intermediate Unit educational services and operations. For fiscal years ending 2023 and 2024, Intermediate Units statewide received nearly $2 billion in state tax funds, of which more than $83 million went to DCIU.
Fact Sheet
What did the audit find? What recommendations did the auditors make? Find answers to these questions and learn more via our Fact Sheet.
Resource Hub
News Release: Read the official news release announcing this audit.
Audio/Video From Press Conference: COMING SOON
Audit: Download a copy of the audit.
Fact Sheet: Download help information and a list of answers to FAQs.
Contact
April Hutcheson, Communications Director at the Pennsylvania Department of the Auditor General: 717-787-1381 or news@paauditor.gov