Delaware § 2907 Scope of audits

Delaware Statutes

§ 2907 — Scope of audits

Delaware § 2907

Title29

PartState Offices Created by Constitution

Ch. 29AUDITOR OF ACCOUNTS

This text of Delaware § 2907 (Scope of audits) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 29, § 2907 (2026).

Text

(a)An audit must provide reasonable assurance of all of the following:

(1)That efforts have been made to collect all moneys due the State.

(2)That all moneys collected or received by any employee or official have been deposited to the credit of the State.

(3)That all expenditures have been legal and proper and made only for the purposes contemplated in the funding acts or other pertinent regulations.

(b)An audit must be made in accordance with generally-accepted government auditing standards issued by the United States Government Accountability Office.

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(a) An audit must provide reasonable assurance of all of the following:

(1) That efforts have been made to collect all moneys due the State.

(2) That all moneys collected or received by any employee or official have been deposited to the credit of the State.

(3) That all expenditures have been legal and proper and made only for the purposes contemplated in the funding acts or other pertinent regulations.

(b) An audit must be made in accordance with generally-accepted government auditing standards issued by the United States Government Accountability Office.