2012 Delaware Code
Title 9 - Counties
CHAPTER 14. THE COUNTY AUDITOR
§ 1410. Quality assurance reviews.

(a) The Audit Committee shall conduct quality assurance review of the activities and functions of the Office of the County Auditor. Such review shall take place every 3 years from the date of the last such quality assurance review.

(b) The Audit Committee shall utilize guidelines endorsed by the National Association of Local Government Auditors in conducting the quality assurance review. In addition to those guidelines, the Audit Committee shall determine whether the activities and functions of the Office of the County Auditor are undertaken in compliance with the most recent General Auditing Standards promulgated by the United States Accountability Office and shall examine functional standards employed by the Office, including:

(1) General standards such as staff qualifications, due professional care, and overall quality assurance;

(2) Fieldwork standards such as planning, supervision, and audit evidence; and

(3) Reporting standards such as report content, presentation, and timeliness.

(c) The Audit Committee shall complete its review within a time frame established by the County Council and shall prepare a report of its findings and recommendations no later than the end of the sixth month following the completion of the quality assurance review.

(d) A copy of the Audit Committee's Quality Review Report shall be furnished to each member of County Council and to the County Executive and shall be made available to the public.

(e) The County Council shall reimburse the Committee for reasonable costs incurred in the conduct of the quality review and the preparation of the Quality Review Report.

75 Del. Laws, c. 139, § 2.;