Del. Code tit. 14 § 1050
On or before August 15 of each year, the school board of each reorganized school district shall file with the Department of Education a district report as required by § 124A of this title. Such district report shall be a public document and be made available to the citizens of the school district. Each school district is also encouraged to include in such report such additional information as it believes will help its citizens better understand the current conditions, accomplishments, and policies of the school district, as well as the expenditures, revenues and business and financial transactions of the school district for the prior fiscal year, and the need for the improvement and advancement of the schools within the school district.
14 Del. C. § 1050