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Delaware Statutes, Title 9

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Delaware/Statutes

← All Delaware coverage

Title 9, Counties

65 chapters · 1,337 sections in this title.

All chapters in Title 91,337 Ch 5, SUBURBAN COMMUNITY IMPROVEMENTS65 Ch 11, COUNTY EXECUTIVE AND COUNTY COUNCIL62 Ch 13, COUNTY DEPARTMENTS61 Ch 46, Sewers and Sewer Districts61 Ch 83, VALUATION AND ASSESSMENT OF PROPERTY59 Ch 87, COLLECTION OF DELINQUENT TAXES54 Ch 41, GOVERNMENT OF KENT COUNTY43 Ch 3, COUNTY GOVERNMENTS GENERALLY42 Ch 49, ZONING41 Ch 69, ZONING41 Ch 7, PARK DISTRICTS40 Ch 22, SEWERS37 Ch 45, SEWERS AND WATER35 Ch 6, SUBURBAN PARKS AND RECREATION32

10 sections·Filtered byTitle 9✕Ch 14✕

9 Del. C. § 1401. Selection, qualification, term, compensation and removal of the County Auditor.
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§ 1401. Selection, qualification, term, compensation and removal of the County Auditor. (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 Audi…
9 Del. C. § 1402. Budget; Assistant County Auditors; Contract Auditors.
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§ 1402. Budget; Assistant County Auditors; Contract Auditors. (a) County Council by ordinance may establish positions to serve as assistants to the County Auditor after consideration of the Audit Committee’s recommendation. (b) Notwithstanding any other provision of law governing…
9 Del. C. § 1403. Certification of annual financial report of Chief Financial Officer.
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§ 1403. Certification of annual financial report of Chief Financial Officer. (a) The County Auditor shall have a qualified accounting firm conduct an audit of the annual financial report of the Chief Financial Officer and append thereto a certificate which shall state whether, in…
9 Del. C. § 1404. Annual audits and the audit committee.

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§ 1404. Annual audits and the audit committee. (a) The County Auditor shall oversee, coordinate, and monitor an annual audit of the accounts, books, and records of all offices, departments, and boards that reflect transactions involving financial activities and financial affairs …

9 Del. C. § 1405. Reports of the County Auditor; audit follow up.

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§ 1405. Reports of the County Auditor; audit follow up. (a) Copies of the reports concerning each audit or examination shall immediately upon preparation thereof be filed with the Audit Committee, the County Executive, the Chief Administrative Officer, the Chief Financial Officer…

9 Del. C. § 1406. Assistance to County Council.

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§ 1406. Assistance to County Council. The County Auditor shall provide such assistance to the County Council as the County Council may require of the County Auditor through request of a majority of Council or in the job description in any matter before it, including but not limit…

9 Del. C. § 1407. Audit schedule; special examinations or audits; risk assessment review.

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§ 1407. Audit schedule; special examinations or audits; risk assessment review. (a) Prior to the beginning of each fiscal year, the County Auditor shall submit an annual audit plan to the Audit Committee for review and comment. The plan shall include the proposed schedule for aud…

9 Del. C. § 1408. Access to records, property and employees; required contract provisions for access.

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§ 1408. Access to records, property and employees; required contract provisions for access. (a) All officers and employees of New Castle County, and all departments, offices, boards, activities, subcontractors, agencies, and instrumentalities thereof which are the subject of an a…

9 Del. C. § 1409. Annual external audit.

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§ 1409. Annual external audit. 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…

9 Del. C. § 1410. Quality assurance reviews.

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§ 1410. Quality assurance reviews. (a) The Audit Committee shall conduct quality assurance review of the activities and functions of the Office of the County Auditor. Such review shall take place every 3 years from the date of the last such quality assurance review. (b) The Audit…