Any member of any agency, or any officer or agent or servant or employee of any agency, who interferes with or prevents, or tries to prevent, any certified public accountant or accountants selected under Chapters 29 and 63 of this title from auditing the accounts, records, documents, papers and writings in anywise pertaining or relating to the financial accounts of the agency, or who refuses to turn over all accounts, records, documents, papers and writings for audit shall be fined not more than $1,000 or imprisoned for not more than 6 months or both.
Structure Delaware Code
Chapter 65. BUDGET AND FISCAL REGULATIONS FOR STATE AGENCIES
§ 6502. Annual estimates of expenditures.
§ 6503. Form of estimate blanks.
§ 6504. Accounting of receipts and expenditures.
§ 6505. Payment of appropriations; limitations.
§ 6506. Limitation of expenditures to appropriations.
§ 6509. Agency records, open to audit.
§ 6510. Interference with audit; penalty.
§ 6512. Order or requisition; necessity; form; approval; duplicates.
§ 6514. Method of presenting form of indebtedness; exceptions.
§ 6515. Approval of bills or statements of account; voucher or warrant for payment.
§ 6516. Payment of bills or statements of account.
§ 6517. Secretary of Finance to safeguard and systematize expenditure.
§ 6518. Examination of bills and accounts by Secretary of Finance; grounds for disapproval.
§ 6519. Expenditures not to exceed appropriations.
§ 6519A. Expenditures to firms that discriminate on basis of sex prohibited.
§ 6520. Advances to agencies; regulation and security.
§ 6521. Use of unexpended appropriations to meet unpaid requisitions.
§ 6522. Disposal of spoiled checks.
§ 6523. Accounting of receipts, expenditures and property; access to books and records.
§ 6524. Statement of property under agency control.
§ 6527. Delinquencies to be reported by Secretary of Finance.
§ 6529. Control of agency expenditures.
§ 6530. Other employment costs (fringe benefits).
§ 6531. Reimbursement for cost of goods and services provided.