Del. Code tit. 14 § 1508
The Department of Education shall promulgate regulations by November 1, 2009, establishing procedures for appointment of citizen budget oversight committees for each of the public school districts and charter schools. These committees shall have full access either electronically or in hard-copy format to all financial documents and financial information in the possession of the school districts they are assigned to oversee, with redactions permitted only to protect confidential personal information regarding students or employees. Oversight committees shall have representation from parents, educators, and taxpayers residing in each of the public school districts, provided that in the case of charter schools membership on oversight committees shall consist of parents of students enrolled in the charter school, educators at the charter school, and representatives of the Delaware Department of Education. Where possible, oversight committees shall contain at least 2 members with formal educational or vocational backgrounds amenable to oversight of school district financial statements. The Department of Education shall provide training to committee members. The Department shall also promulgate regulations by November 1, 2009, dictating uniformity and transparency in the financial recording and bookkeeping practices of the school districts and charter schools.
14 Del. C. § 1508