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.
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.