Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 348
Annual audit; qualifications and selection of auditors
# (a)
The county government shall procure the services of 1 or more certified public accountants to audit the accounts of the county at the end of its fiscal year.
# (b)
Every certified public accountant employed under subsection (a) of this section shall be certified under the laws of Delaware or under the laws of some state having substantially the same qualifications for the certification of public accountants as are required by the laws of Delaware. The county government shall contract with a certified public accountant or certified public accountants, after first giving notice by newspaper advertisement or otherwise of the contemplated employment, and shall thereafter select the lowest responsible bidder for the purpose of carrying out the requirements of this section. The county government may appropriate reasonable sums from the general funds of the county for the payments to the certified public accountants for auditing the county books.
Amendment history
38 Del. Laws, c. 71, §§ 1-3; 50 Del. Laws, c. 343, § 1
Source: view the official text
In this title (40 sections)
- 9-320 · Property tax credits for individuals with disabilities
- 9-321 · Notice of violation; manufactured home community
- 9-330 · General powers and duties
- 9-331 · Tie vote in election; appointment by Governor
- 9-332 · Traveling expenses [Repealed]
- 9-333 · Oath of office
- 9-334 · Organization meeting; election of president
- 9-335 · Regular meetings [Repealed]
- 9-336 · Special meetings
- 9-337 · Quorum [Repealed]
- 9-338 · Adjournment
- 9-339 · Rules
- 9-340 · Attorneys for governing body
- 9-341 · Bailiffs to governing body; constables
- 9-342 · Fiscal year for counties and county agencies
- 9-343 · Form of accounts and warrants
- 9-344 · Rejection and forfeiture of assigned claims
- 9-345 · Dealing in county warrants by elected officials
- 9-346 · Gifts or rebates; penalty
- 9-347 · Investigation; power to compel attendance of witnesses and to…
- 9-348 · Annual audit; qualifications and selection of auditors
- 9-349 · Public advertising and notices
- 9-501 · Definitions
- 9-502 · Bonds; power of county government to issue; terms of; faith and…
- 9-503 · Petition to county government for improvements; who may…
- 9-504 · Survey and plot of community by State Department of…
- 9-505 · Determination by county government after receipt of survey and…
- 9-506 · Division of Highways data
- 9-507 · Election to authorize bond issue; fixing time for holding
- 9-508 · Contents of notice of election
- 9-509 · Place, time and manner of voting; judge of election
- 9-510 · Persons entitled to vote
- 9-511 · Certification of result of election; retention of ballots
- 9-512 · Notification to Director if bond issue authorized
- 9-513 · Bonds; issuance by county government; resolution authorizing…
- 9-514 · Preparation, form and execution of bonds
- 9-515 · Sale of bonds; proceeds of sale; advertising required
- 9-516 · Requirements for bidding on bonds
- 9-517 · Rejection and acceptance of bids; opinion required
- 9-518 · Rights-of-way; acquisition of; limitations on