Delaware Code Title 9 Sec. 1409 – Annual external audit
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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.
9 Del. C. 1953, § ?1329; 55 Del. Laws, c. 85, § ?2; 71 Del. Laws, c. 401, § ?59; 75 Del. Laws, c. 139, §§ ?1, 2;
Terms Used In Delaware Code Title 9 Sec. 1409
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302