Auditor of Accounts

Del. Code tit. 29, ch. 29
in effect

Del. Code tit. 29, § 2901 Definitions.

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.

Del. Code tit. 29, § 2903 Bond.

(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.

Del. Code tit. 29, § 2904 Deputy; appointment, compensation and powers.

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.

Del. Code tit. 29, § 2905 Certification of amounts due from justices of peace [Repealed].

Repealed by 65 Del.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

Del. Code tit. 29, § 2906 Duties of the Auditor of Accounts.

(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.

Del. Code tit. 29, § 2907 Scope of audits.

(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.

Del. Code tit. 29, § 2908 Clerical and professional assistance.

(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.

Del. Code tit. 29, § 2909 Audit reports.

(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 or unbusinesslike practices. (4) Recommendations for greater simplicity, accuracy, efficiency and economy. (5) Data, information, and recommendations the Auditor considers necessary.

Del. Code tit. 29, § 2910 Subpoena power.

(a) In connection with other powers of the Auditor of Accounts, the Auditor shall have the power to subpoena witnesses, compel their attendance and testimony, administer oaths and affirmations, take evidence, and require by subpoena the production of books, papers, records, or other evidence needed for the performance of the Auditor’s duties or exercise of the Auditor’s powers. (b) A subpoena issued under this section is effective throughout this State. (c) Service of such a subpoena may be made by the Auditor, the Auditor’s deputy, or other staff designated by the Auditor for purpose of serving a subpoena as follows: (1) Where the person served is an individual person, by 1 of the following: a. Serving the person to whom it is addressed personally. b. Leaving it at the person’s usual place of abode with an individual of suitable age and discretion residing therein. c. Sending it by certified mail to the last known address of the person to whom the subpoena is addressed. (2) Where the person served is a corporate or other entity, by 1 of the following: a. Serving the registered agent personally or by certified mail. b. Serving any individual authorized to accept service on behalf of the entity personally at that individual’s usual place of business, the place of business of the entity, or by certified mail. (d) If a properly served recipient of a subpoena fails or refuses to respond, the Superior Court may, upon application by the Auditor, issue an order requiring the recipient of the subpoena to appear before the Auditor in response to the subpoena. Failure to obey such an order may be punished by the court as a contempt thereof.

Del. Code tit. 29, § 2911 Criminal background checks.

(a) The following individuals must submit to a criminal background check: (1) Current employees of the Office of Auditor of Accounts. (2) Individuals conditionally offered employment with the Office of Auditor of Accounts. (3) Any current or prospective contractor of the Office of Auditor of Accounts that requires access to State agency systems, facilities, or data that the Auditor has identified as requiring a background check. (b) Individuals required to obtain a background check under this section must submit fingerprints and other necessary information to the State Bureau of Identification in order to obtain a Delaware and national criminal history background check. The following reports must be obtained: (1) A report of the individual’s entire state criminal history record information from the State Bureau of Identification or a statement that the State Bureau of Identification Central Repository contains no information relating to that individual. (2) A report of the individual’s entire federal criminal history record information from the Federal Bureau of Investigation or a statement that the Federal Bureau of Investigation’s records contain no information relating to that individual. (c) The State Bureau of Identification must forward all information obtained under paragraphs (b)(1) and (b)(2) of this section to the Auditor. (d) If a current employee or current contractor obtains a background check under this section, the State Bureau of Identification must provide all of the following to the Auditor: (1) Any subsequent state criminal history record information of the individual. (2) Any subsequent criminal history record information of the individual available through the “Rap Back System” as defined under § 8502 of Title 11, if the Rap Back System is available. (e) The Auditor has the right to review and use criminal background information obtained under this section to the extent permitted by applicable law, including in determining an individual’s qualification for employment or continued access to State systems, facilities, or data. (f) Current employees and contractors of the Office of Auditor of Accounts must submit the information required by subsection (b) of this section to the State Bureau of Identification no later than 30 days after receipt of the Auditor’s written request to submit to a background check. (g) All costs associated with a criminal background check under this section must be paid by the Office of Auditor of Accounts.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title29/c029/index.htmlFetched: 10/4/2026

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