Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 1405
Reports of the County Auditor; audit follow up
# (a)
Copies of the reports concerning each audit or examination shall immediately upon preparation thereof be filed with the Audit Committee, the County Executive, the Chief Administrative Officer, the Chief Financial Officer and the Clerk of County Council, except as set forth in subsection (b) of this section below.
# (b)
If during an audit the County Auditor shall at any time discover an unauthorized, illegal, irregular, or unsound financial practice that could affect the governmental entity, the County Auditor shall report the financial irregularities to the County Council, the County Executive, the Chief Administrative Officer, and the Audit Committee. If a member of Council, the County Executive, or the Chief Administrative Officer is believed to be a party to an unauthorized, illegal, irregular, or unsound financial practice, the County Auditor shall report the acts directly to the Audit Committee or the head of the branch of government unaffected by the report if a member of the Audit Committee is believed to be a party to the suspected irregularity. If it appears that the act is criminal in nature, the County Auditor shall immediately notify the County Attorney in addition to those previously cited; if an ethics code violation is suspected, the County Auditor shall immediately notify the Ethics Commission.
# (c)
The County Auditor, after consultation with the Audit Committee, shall from time to time make such recommendations as the County Auditor shall deem appropriate to any office, department or board for improvement in the management of the financial affairs of the County. Copies of such recommendations shall be filed with the County Executive and the County Council.
# (d)
The County Auditor shall follow-up on audit recommendations as possible to determine whether corrective measures have been implemented and may request period status reports regarding actions taken to address deficiencies and recommendations. Such will be reviewed by the Audit Committee for report to Council and the County Executive.
Amendment history
55 Del. Laws, c. 85, § 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 75 Del. Laws, c. 139, §§ 1, 2; 85 Del. Laws, c. 68, § 15
Source: view the official text
In this title (40 sections)
- 9-1375 · Collection of taxes
- 9-1376 · Records of tax delinquencies
- 9-1377 · Audit of accounts
- 9-1378-1380 · [Reserved]
- 9-1381 · Office of Human Resources; functions
- 9-1382 · Continuance of present system
- 9-1383 · Human Resources Advisory Board
- 9-1384 · Pension plan for employees
- 9-1385-1390 · [Reserved]
- 9-1391 · Office of Law; functions
- 9-1392 · Appointment of County Attorney
- 9-1393 · Qualifications of County Attorney
- 9-1394 · Assistant County Attorneys
- 9-1395 · Compensation of County Attorney
- 9-1396 · Other employees
- 9-1397 · Subpoena power
- 9-1401 · Selection, qualification, term, compensation and removal of…
- 9-1402 · Budget; Assistant County Auditors; Contract Auditors
- 9-1403 · Certification of annual financial report of Chief Financial…
- 9-1404 · Annual audits and the audit committee
- 9-1405 · Reports of the County Auditor; audit follow up
- 9-1406 · Assistance to County Council
- 9-1407 · Audit schedule; special examinations or audits; risk…
- 9-1408 · Access to records, property and employees; required contract…
- 9-1409 · Annual external audit
- 9-1410 · Quality assurance reviews
- 9-1501 · Definitions
- 9-1502 · Transactions, activities and conduct forbidden to county…
- 9-1521 · Enumeration of certain specific powers
- 9-1522 · Borrowing money
- 9-1523 · Sinking fund
- 9-1524 · Dumping of garbage, rubbish, ashes or other waste material;…
- 9-1525 · Creeks or small runs; widening, straightening
- 9-1561 · New Castle County Workhouse [Repealed]
- 9-1562 · New Castle County libraries; Wilmington Institute
- 9-1563 · Private welfare agencies
- 9-1901-1903 · Fire prevention outside of incorporated towns; county…
- 9-2101 · Lighting streets and highways in unincorporated communities…
- 9-2102 · Levy and collection of light tax; penalty for late payment
- 9-2103 · Light tax; administration of fund; surplus