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

Terms Used In Delaware Code Title 29 Sec. 2909

(b) The audit reports shall set forth:

(1) Whether all expenditures have been for the purpose authorized in the appropriations therefor;

(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; and

(5) Such data, information and recommendations as the Auditor of Accounts may deem advisable and 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);