As used in this chapter:

(1) “Audit” includes a performance audit.

(2) “Auditor” means the Auditor of Accounts.

(3) “State agency” means every department, bureau, division, officer, board or commission of the State.

29 Del. C. 1953, §  2901;  84 Del. Laws, c. 443, § 1; 

The annual salary of the Auditor shall be $24,000.

Code 1852, §  470;  24 Del. Laws, c. 92, §  1;  Code 1915, §  393;  37 Del. Laws, c. 51, §  2;  Code 1935, §  367;  45 Del. Laws, c. 76, §  3;  47 Del. Laws, c. 246, §  2;  29 Del. C. 1953, §  2902;  54 Del. Laws, c. 57, §  4;  55 Del. Laws, c. 404, §  4;  57 Del. Laws, c. 329, §  3;  61 Del. Laws, c. 539, §  3; 

(a) The Auditor, before entering upon office, shall with sufficient sureties become bound to the State by a joint and several obligation, to be with the sureties approved by the Governor in the penal sum of $2,000 with condition “that if the above named ____________________ who has been (duly appointed or duly elected) to be ________________________ shall do well and diligently execute the office of ____________________ and duly and faithfully fulfill and perform all the trusts and duties to the office appertaining and truly and without delay deliver to the successor in office the seal and all the books, records and papers belonging to the office, safe and undefaced, then this obligation shall be void and of no effect or else shall remain in full force and virtue.”

(b) The obligation shall be filed and recorded in the Recorder’s office of Kent County.

(c) If any person elected or appointed Auditor shall not, within 7 days next after the day of taking office, become bound as required under this section, the appointment or election shall be void, and another person shall be appointed.

Code 1852, §§  457-459;  11 Del. Laws, c. 17;  24 Del. Laws, c. 90;  Code 1915, §  385;  32 Del. Laws, c. 25;  Code 1935, §  359;  29 Del. C. 1953, §  2903;  70 Del. Laws, c. 186, §  1; 

The Auditor may appoint a Deputy at an annual salary of $11,000. The Deputy shall take the oath of office and shall act in the absence or disability of the Auditor when so designated by that official and may at all times countersign checks and drafts in the name of the Auditor if so authorized by the Auditor. The Deputy shall at all times be removable by the Auditor.

Code 1915, §  538A;  30 Del. Laws, c. 47;  Code 1935, §§  373A, 422;  41 Del. Laws, c. 78;  45 Del. Laws, c. 75, §  1;  48 Del. Laws, c. 150, §  1;  29 Del. C. 1953, §  2904;  49 Del. Laws, c. 216;  54 Del. Laws, c. 57, §  5;  55 Del. Laws, c. 404, §  5;  70 Del. Laws, c. 186, §  1; 

Repealed by 65 Del. Laws, c. 259, § 1, effective Apr. 28, 1986.

(a) The Auditor shall conduct audits of all the financial transactions of all state agencies. To the extent possible, the Auditor shall conduct the audits at least once every 2 years.

(b) At least quarterly during each fiscal year, the Auditor shall conduct an audit to determine if the books and records maintained by the Office of the Secretary of Finance are kept in accordance with generally accepted accounting principles and are reconciled with the bank accounts. At the same time, the Auditor shall reconcile the records maintained by the Office of the Secretary of Finance with the fund balances maintained and reported by the Director of the Office of Management and Budget.

(c) The Auditor has sole responsibility for the arrangements under which a state agency audit is conducted and for selecting a certified public accountant who makes the audit. Another state agency or state agency member, official or employee may not have any part in, or responsibility for, selecting a certified public accountant, or making any arrangements, agreements or contracts for the employment of a certified public accountant to make a state agency audit.

(d) As the Auditor authorizes, expenses incurred during an audit of a state agency are charged as follows:

(1) To general fund appropriations of the General Assembly to the Office of Auditor of Accounts for audits of general fund activity.

(2) To capital appropriations of the General Assembly to the several agencies for audits of capital fund activity.

(3) To general fund appropriations and special fund accounts for audits of special fund activity. If there is a question about which account to charge, then the account selected by agreement between the Auditor and the Director of the Office of Management and Budget is charged.

(e) This section does not affect § 5109 of Title 14. Any other provision which stands in conflict with this section is void.

(f) The Auditor shall conduct an annual audit of local school district tax funds budget and expenditures. The results of an audit must be submitted to the local board, the State Board of Education, the Office of the Controller General, and the local libraries within the local school district. A local school district shall pay the expenses incurred during the annual audit of the local school district’s tax funds budget and expenditures.

(g) The Auditor shall conduct an audit of all agencies, associations, and funds created directly or indirectly by the provisions of Title 18 or by the Insurance Commissioner.

(h) The Auditor shall conduct an audit of the State-funded portion of the finances of the University of Delaware as authorized by § 5109 of Title 14. The contractor conducting the audit must be selected jointly by the University of Delaware and the Auditor of Accounts.

29 Del. C. 1953, §  2906;  54 Del. Laws, c. 39, §  9;  56 Del. Laws, c. 322, §  1;  57 Del. Laws, c. 45, §  1;  65 Del. Laws, c. 263, §  1;  68 Del. Laws, c. 317, §  1;  68 Del. Laws, c. 428, §  1;  69 Del. Laws, c. 64, §  79;  73 Del. Laws, c. 310, §  8;  75 Del. Laws, c. 88, §  21(13);  84 Del. Laws, c. 443, § 2; 

(a) An audit must provide reasonable assurance of all of the following:

(1) That efforts have been made to collect all moneys due the State.

(2) That all moneys collected or received by any employee or official have been deposited to the credit of the State.

(3) That all expenditures have been legal and proper and made only for the purposes contemplated in the funding acts or other pertinent regulations.

(b) An audit must be made in accordance with generally-accepted government auditing standards issued by the United States Government Accountability Office.

29 Del. C. 1953, §  2907;  54 Del. Laws, c. 39, §  9;  57 Del. Laws, c. 45, §  2;  84 Del. Laws, c. 443, § 3; 

(a) Subject to appropriation limitations, the Auditor may:

(1) Employ such qualified office personnel and trained and experienced field personnel as are required to carry out such duties; and

(2) Engage the services of public accountants to make audits of selected agencies.

(b) If public accountants are hired, the individual or firm hired must be licensed to practice as a certified public accountant within the State.

29 Del. C. 1953, §  2908;  54 Del. Laws, c. 39, §  9;  70 Del. Laws, c. 186, §  1; 

(a) The Auditor shall file a written report covering the Auditor’s audit with the state agency concerned, the Governor, the General Assembly, the Attorney General and the Director of the Office of Management and Budget. The Auditor may present special reports to the General Assembly for consideration and action.

(b) An audit report must include at least all of the following:

(1) Whether all expenditures have been for the purpose authorized in the relevant appropriation.

(2) Whether all receipts have been accounted for and paid into the State Treasury as required by law.

(3) All illegal and unbusinesslike practices.

(4) Recommendations for greater simplicity, accuracy, efficiency and economy.

(5) Data, information, and recommendations the Auditor considers necessary.

29 Del. C. 1953, §  2909;  54 Del. Laws, c. 39, §  9;  70 Del. Laws, c. 186, §  1;  75 Del. Laws, c. 88, §  21(13);  84 Del. Laws, c. 443, § 4; 

(a) In connection with other powers of the Auditor of Accounts, the Auditor shall have the power to administer oaths and compel the attendance of witnesses and the production of documents by the filing of a praecipe for a subpoena with the Prothonotary of any county of this State.

(b) A subpoena issued under this section shall be effective throughout this State.

(c) Service of such a subpoena shall be made by any sheriff of this State by serving the person to whom it is addressed personally or by leaving it at such person’s usual place of abode with a person of suitable age and discretion residing therein.

(d) Failure to obey a subpoena shall be punishable under the Rules of the Superior Court.

64 Del. Laws, c. 205, §  1;  70 Del. Laws, c. 186, §  1;