Delaware § 348 Annual audit; qualifications and selection of auditors

Delaware Statutes

§ 348 — Annual audit; qualifications and selection of auditors

Delaware·Title 9·Part Provisions Affecting All Counties·Ch. 3 COUNTY GOVERNMENTS GENERALLY·Subch. County Governments

(a)The county government shall procure the services of 1 or more certified public accountants to audit the accounts of the county at the end of its fiscal year.

(b)Every certified public accountant employed under subsection (a) of this section shall be certified under the laws of Delaware or under the laws of some state having substantially the same qualifications for the certification of public accountants as are required by the laws of Delaware. The county government shall contract with a certified public accountant or certified public accountants, after first giving notice by newspaper advertisement or otherwise of the contemplated employment, and shall thereafter select the lowest responsible bidder for the purpose of carrying out the requirements of this section. The county governm

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(a) The county government shall procure the services of 1 or more certified public accountants to audit the accounts of the county at the end of its fiscal year.

(b) Every certified public accountant employed under subsection (a) of this section shall be certified under the laws of Delaware or under the laws of some state having substantially the same qualifications for the certification of public accountants as are required by the laws of Delaware. The county government shall contract with a certified public accountant or certified public accountants, after first giving notice by newspaper advertisement or otherwise of the contemplated employment, and shall thereafter select the lowest responsible bidder for the purpose of carrying out the requirements of this section. The county government may appropriate reasonable sums from the general funds of the county for the payments to the certified public accountants for auditing the county books.

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