Delaware § 348 Annual audit; qualifications and selection of auditors

Delaware Statutes

§ 348 — Annual audit; qualifications and selection of auditors

Delaware § 348

JurisdictionDelaware

Title9

PartProvisions Affecting All Counties

Ch. 3COUNTY GOVERNMENTS GENERALLY

Subch.County Governments

This text of Delaware § 348 (Annual audit; qualifications and selection of 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, § 348 (2026).

Text

(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.