Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 1409
Annual external audit
Official textdelcode.delaware.gov
At the close of each fiscal year, the County Council, in accordance with County procurement laws and upon advice from the Audit Committee, shall cause a person or persons, certified by the laws of the State to practice accounting and not an employee of the County, to make a post-audit of the financial affairs of the offices, agencies, departments and boards of the County and of the procedures and practices of the County Auditor.
Amendment history
55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59; 75 Del. Laws, c. 139, §§ 1, 2
Source: view the official text
In this title (40 sections)
- 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- 9-1561 · New Castle County Workhouse [Repealed]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
- 9-2104 · Removal of lights
- 9-2201 · Definitions
- 9-2202 · Powers of County
- 9-2203 · Sewerage system within city or town