§ 1409 — Annual external audit

At the close of each fiscal year, the County Council, in accordance with County procurement laws and upon advice from the Audit Committee, shall cause a person or persons, certified by the laws of the State to practice accounting and not an employee of the County, to make a post-audit of the financial affairs of the offices, agencies, departments and boards of the County and of the procedures and practices of the County Auditor.

Legislative History

9 Del. C. 1953, § 1329; 55 Del. Laws, c. 85, § 2 ; 71 Del. Laws, c. 401, § 59 ; 75 Del. Laws, c. 139, §§ 1, 2