§ 8304 — Division of Accounting

The Division of Accounting is established which shall:

(1) Audit, inspect and examine the accounts, affairs and records of any agency of this State at such times as it deems expedient for the supervision of fiscal affairs;

(2) Reject all bills, statements, accounts, and demands against the State which do not conform with such controls as are adopted by the State’s financial management and prescribed in the accounting manual;

(3) Prepare the form or format to be used in making out accounts or statements of indebtedness. Such forms or formats shall contain a notice that no account or statement of indebtedness thereon shall be valid unless an order or requisition authorizing such account or statement of indebtedness has been prepared in accordance with policies prescribed in the accounting manual;

(4) Report to the General Assembly, the Attorney General and the Director of the Office of Management and Budget in writing any irregular, illegal or improper financial administration or transaction;

(5) In addition to the foregoing, the Division of Accounting shall have the power to perform and shall be responsible for the performance of all the powers, duties and functions heretofore vested in the Director of the Office of Management and Budget pursuant to §§ 6511 [repealed], 6512(b), (c) and (e), 6515 (except the last sentence of subsection (d)), 6516, 6517, 6518, 6520(b) and (c), 6521, 6522, 6523, 6524, 6525 [repealed], 6526 [repealed] and 6527 of this title.

Legislative History

29 Del. C. 1953, § 8304; 57 Del. Laws, c. 549, § 1 ; 57 Del. Laws, c. 741, §§ 45A, 45B ; 70 Del. Laws, c. 509, §§ 17, 18 ; 75 Del. Laws, c. 88, § 21(13)