(a) There is established, within the Government of New Castle County, the Office of the County Auditor the administrator and head of which shall be known as the County Auditor. The County Auditor shall be appointed by the County Council and may be removed at will by an affirmative vote of 2/3 of the members thereof.
(b) The County Auditor shall be a certified public accountant and shall hold a bachelor's degree in accounting or related field of study. The functions and duties of the County Auditor shall be conducted in accordance with the most recent General Auditing Standards promulgated by the United States Accountability Office.
(c) The annual salary of the County Auditor shall be determined by the County Council after consideration of the Audit Committee's recommendation.
(d) The County Auditor shall not be actively involved in partisan political activities or the political affairs of New Castle County. The term “partisan-political activity” shall include but is not limited to:
Structure Delaware Code
Chapter 14. THE COUNTY AUDITOR
§ 1401. Selection, qualification, term, compensation and removal of the County Auditor.
§ 1402. Budget; Assistant County Auditors; Contract Auditors.
§ 1403. Certification of annual financial report of Chief Financial Officer.
§ 1404. Annual audits and the audit committee.
§ 1405. Reports of the County Auditor; audit follow up.
§ 1406. Assistance to County Council.
§ 1407. Audit schedule; special examinations or audits; risk assessment review.
§ 1408. Access to records, property and employees; required contract provisions for access.