QUALIFICATIONS AND SELECTION OF AUDITORS
AN ACT TO AMEND CHAPTER 3, TITLE 9 OF THE DELAWARE CODE RELATING TO THE QUALIFICATIONS AND SELECTION OF AUDITORS.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. § 344, Title 9 of the Delaware Code is amended by striking out said section as it now appears and inserting in lieu thereof a new § 344 to read as follows :
§ 344: Annual audit; qualifications and selection of auditors
(a) The Levy Court of each county shall procure the services of one or more certified public accountants, to audit the accounts of the county at the end of its fiscal year.
(b) Every certified public accountant employed under subsection (a) of this section shall be certified under the laws of Delaware or under the laws of some state having substantially the same qualifications for the certification of public accountants as are required by the laws of Delaware. The Levy Court shall contract with a certified public accountant or certified public accountants, after first giving notice by newspaper advertisement or otherwise of the contemplated employment, and the said Levy Court shall thereafter select the lowest responsible bidder for the purpose of carrying out the requirements of this section. The Levy Courts may appropriate reasonable sums from the general funds of the counties for the payments to the certified public accountants for auditing the county books.
Approved June 27, 1955.