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Delaware House Republicans

Bi-partisan group of state lawmakers call for an independent forensic audit of Appoquinimink School District’s finances

July 14, 2025

The letter – co-authored by State Senators Nicole Poore, Stephanie Hansen, and Kyra Hoffner and State Representatives Jeff Spiegelman, Kevin Hensley, Rae Moore, and Eric Morrison – was sent today and comes in response to a decision last Tuesday evening (July 8th) by the Appoquinimink School Board to approve a 10% increase in the local school tax rate. Under current state law, a school board is permitted to raise school property taxes by up to 10% following property reassessment.

According to the correspondence: “The justification provided for this sudden reversal was reportedly the discovery of a major accounting error that has placed the district in unexpected financial jeopardy.”

The letter further stated: “Given the size and continued growth of the Appoquinimink School District, and the substantial public resources it administers, this situation warrants urgent, independent scrutiny. A forensic audit by your office is necessary to:

  • Determine the cause and full extent of the accounting error;
  • Evaluate whether fraud, mismanagement, or negligence contributed to the district’s current financial condition;
  • Assess whether the district has been in compliance with state laws, internal controls, and proper accounting procedures;
  • Identify any systemic issues that could pose ongoing risks to fiscal integrity.”

The lawmakers also requested the Auditor’s Office to investigate reported inequities by New Castle County as they relate to the county’s 2024 tax collection process.

According to the correspondence: “Karen Felix, a member of the Appoquinimink School Board Finance Committee, stated in April 2025 that ‘there were major inequities in the 2024 taxing process, where some residence/commercial properties were taxed, and others were not.’ It is our understanding that new businesses and new residents that moved to the Appoquinimink District jurisdiction after July 1, 2024 were NOT taxed. As a result, tax revenue from those entities were not collected. An explanation of the county’s oversight is, therefore, also requested.”

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