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Code · Delaware · Title 9 — Counties · Chapter 14. The County Auditor

§ 1409. Annual external audit.

74 words·~1 min read·/de/title-9/chapter-14-the-county-auditor/1409

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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 of the County, to make a post-audit of the financial affairs of the offices, agencies, departments and boards of the County and of the procedures and practices of the County Auditor.
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