Sections
§ 1401 Selection, qualification, term, compensation and removal of the … 9
§ 1402 Budget; Assistant County Auditors; Contract Auditors 9
§ 1403 Certification of annual financial report of Chief Financial Officer 9
§ 1404 Annual audits and the audit committee 9
§ 1405 Reports of the County Auditor; audit follow up 9
§ 1406 Assistance to County Council 9
§ 1407 Audit schedule; special examinations or audits; risk assessment … 9
§ 1408 Access to records, property and employees; required contract … 9
§ 1409 Annual external audit 9
§ 1410 Quality assurance reviews 9

Terms Used In Delaware Code > Title 9 > Chapter 14 - the County Auditor

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Commissioner: means a judicial officer of a particular court authorized to perform the judicial powers and duties of the court in issuing warrants in criminal cases and the fixing and approving of bail. See Delaware Code Title 10 Sec. 1990
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • courts: means such court or courts as established by the General Assembly in accordance with article IV, § 1 (Judiciary) of the Constitution of this State. See Delaware Code Title 10 Sec. 1990
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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.
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Governing body: means the town council, city council, commissioners or other legislative body charged with governing the municipality, or Levy Court Commissioners, or other legislative body charged with governing the county. See Delaware Code Title 10 Sec. 1990
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.