Delaware § 1402 Budget; Assistant County Auditors; Contract Auditors

Delaware Statutes

§ 1402 — Budget; Assistant County Auditors; Contract Auditors

Delaware § 1402

Title9

PartNew Castle County

Ch. 14THE COUNTY AUDITOR

This text of Delaware § 1402 (Budget; Assistant County Auditors; Contract Auditors) 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. 9, § 1402 (2026).

Text

(a)County Council by ordinance may establish positions to serve as assistants to the County Auditor after consideration of the Audit Committee’s recommendation.

(b)Notwithstanding any other provision of law governing the procurement of services by County Government or the officers thereof to the contrary, the County Auditor may, subject to available resources, freely obtain the services of certified public accountants, qualified management consultants, or other professional experts necessary to perform the County Auditor’s duties; provided, however, that no conflicts of interest exist between or among those with whom the County Auditor contracts and any area of county government that might hinder the performance of the services sought.

(c)Any Assistant County Auditor who shall perform

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(a) County Council by ordinance may establish positions to serve as assistants to the County Auditor after consideration of the Audit Committee’s recommendation.

(b) Notwithstanding any other provision of law governing the procurement of services by County Government or the officers thereof to the contrary, the County Auditor may, subject to available resources, freely obtain the services of certified public accountants, qualified management consultants, or other professional experts necessary to perform the County Auditor’s duties; provided, however, that no conflicts of interest exist between or among those with whom the County Auditor contracts and any area of county government that might hinder the performance of the services sought.

(c) Any Assistant County Auditor who shall perform any auditing duties shall be a qualified accountant, a graduate of a college or university with a degree in accounting, or shall have otherwise received such training and experience as to provide an equivalent level of expertise with auditing experience preferred. Other assistants shall be qualified as set forth in job descriptions approved by County Council after consideration of the Audit Committee’s recommendation.