Delaware § 1405 Reports of the County Auditor; audit follow up

Delaware Statutes

§ 1405 — Reports of the County Auditor; audit follow up

Delaware § 1405

Title9

PartNew Castle County

Ch. 14THE COUNTY AUDITOR

This text of Delaware § 1405 (Reports of the County Auditor; audit follow up) 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, § 1405 (2026).

Text

(a)Copies of the reports concerning each audit or examination shall immediately upon preparation thereof be filed with the Audit Committee, the County Executive, the Chief Administrative Officer, the Chief Financial Officer and the Clerk of County Council, except as set forth in subsection (b) of this section below.

(b)If during an audit the County Auditor shall at any time discover an unauthorized, illegal, irregular, or unsound financial practice that could affect the governmental entity, the County Auditor shall report the financial irregularities to the County Council, the County Executive, the Chief Administrative Officer, and the Audit Committee. If a member of Council, the County Executive, or the Chief Administrative Officer is believed to be a party to an unauthorized, illegal,

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(a) Copies of the reports concerning each audit or examination shall immediately upon preparation thereof be filed with the Audit Committee, the County Executive, the Chief Administrative Officer, the Chief Financial Officer and the Clerk of County Council, except as set forth in subsection (b) of this section below.

(b) If during an audit the County Auditor shall at any time discover an unauthorized, illegal, irregular, or unsound financial practice that could affect the governmental entity, the County Auditor shall report the financial irregularities to the County Council, the County Executive, the Chief Administrative Officer, and the Audit Committee. If a member of Council, the County Executive, or the Chief Administrative Officer is believed to be a party to an unauthorized, illegal, irregular, or unsound financial practice, the County Auditor shall report the acts directly to the Audit Committee or the head of the branch of government unaffected by the report if a member of the Audit Committee is believed to be a party to the suspected irregularity. If it appears that the act is criminal in nature, the County Auditor shall immediately notify the County Attorney in addition to those previously cited; if an ethics code violation is suspected, the County Auditor shall immediately notify the Ethics Commission.

(c) The County Auditor, after consultation with the Audit Committee, shall from time to time make such recommendations as the County Auditor shall deem appropriate to any office, department or board for improvement in the management of the financial affairs of the County. Copies of such recommendations shall be filed with the County Executive and the County Council.

(d) The County Auditor shall follow-up on audit recommendations as possible to determine whether corrective measures have been implemented and may request period status reports regarding actions taken to address deficiencies and recommendations. Such will be reviewed by the Audit Committee for report to Council and the County Executive.

Legislative History

9 Del. C. 1953, § 1325; 55 Del. Laws, c. 85, § 2 ; 70 Del. Laws, c. 186, § 1 ; 71 Del. Laws, c. 401, § 59 ; 75 Del. Laws, c. 139, §§ 1, 2 ; 85 Del. Laws, c. 68, § 15