CHAPTER 295

APPROPRIATION - PERMANENT BUDGET COMMISSION FOR THE AUDITING OF ACCOUNTS OF ANY STATE BOARD, COMMISSION OR DEPARTMENT

AN ACT AUTHORIZING THE PERMANENT BUDGET COMMISSION OF THE STATE OF DELAWARE TO HAVE THE ACCOUNTS OF ANY STATE BOARD, COMMISSION OR DEPARTMENT AUDITED BY A CERTIFIED PUBLIC ACCOUNTANT, PROVIDING FOR THE APPOINTMENT THEREOF, AND MAKING APPROPRIATIONS TO CARRY OUT ITS PROVISIONS.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. The Permanent Budget Commission of the State of Delaware is hereby authorized to procure the services of certified public accountants, the same to be appointed by the Governor, to audit the accounts of any Board, Commission or Department each and every year hereafter beginning July 1, 1951.

Section 2. The certified public accountant shall be certified under the laws of Delaware or under the laws of some State having equivalent qualifications for the certification of public accountants as are required by the laws of Delaware.

Section 3. The Governor shall select a certified public accountant or accountants to audit the accounts of any Board, Commission or Department and shall submit the name or names of the certified public accountants so chosen or selected and thereupon the Permanent Budget Commission shall and it is hereby empowered and authorized to contract with certified public accountants so selected for the purpose of carrying out the requirements of the Act.

Section 4. All accounts, records, documents, papers and writings which in any wise pertain or relate to the financial accounts of any Board, Commission or Department shall be open to inspection by any certified public accountant selected under the provisions of this Act.

Section 5. All accounts, records, documents, papers and writings which in any wise pertain or relate to the financial accounts of any Board, Commission or Department of this State shall be audited at the end of their respective fiscal year and a report of said audit of each Board, Commission or Department shall be furnished by the Permanent Budget Commission to the Governor. In making the audit as provided under this Act, the receipt of any funds by a Board, Commission or Department from the State Treasury or otherwise, and the expenditures thereof shall be clearly set forth together with recommendations and explanations.

Section 6. Any member of any Board, Commission or Department, or any officer or agent or servant or employee of any Board, Commission or Department in this State, which shall interfere with or prevent, or try to prevent any certified public accountant or accountants so chosen or selected from auditing the accounts, records, documents, papers and writings in any wise pertaining or relating to the financial accounts of said Board, Commission or Department or refuse to turn over all accounts, records, documents, papers and writings for audit as in this Act provided, or any of them, shall be deemed guilty of a misdemeanor and, upon conviction thereof by any Court of competent jurisdiction, shall be punished by a fine not exceeding One Thousand Dollars ($1,000.00), or by imprisonment for a term not exceeding six months, or by both such fine and imprisonment in the discretion of the Court.

Section 7. That the sum of Twenty Thousand Dollars ($20,000.00) be and the same is hereby appropriated to the Permanent Budget Commission for the fiscal year beginning July 1, 1951, and ending June 30, 1952, and the further sum of Twenty Thousand Dollars ($20,000.00) is hereby appropriated for the fiscal year beginning July 1, 1952, and ending June 30, 1953, to pay the expenses of auditing as provided in this Act, and the moneys hereby appropriated shall be a Supplementary Appropriation and the funds hereby appropriated shall be paid out of the General Fund of the State Treasury not otherwise appropriated.

Approved June 5, 1951.