14 Del. Admin. Code § 701-8.0
If, after the units are certified by the Secretary of Education, a student is disqualified through the auditing process from the unit count, the units will be recalculated without that student. Another eligible student shall not be substituted for the disqualified student. A special education student who has been identified and is receiving special education services and is disqualified from the unit count due to irregularities contained within supporting documentation, may then be included in the appropriate regular enrollment category provided the student meets eligibility requirements. Only a student disqualified by the audit process may be reassigned to another unit category. In no event can this adjustment result in a net increase in units for a district.
14 Del. Admin. Code § 701-8.0
5 DE Reg. 627 (9/1/01)
6 DE Reg. 74 (7/1/02)
8 DE Reg. 1473 (4/1/05)