2025 Delaware Code
Title 29 - State Government
Chapter 29. AUDITOR OF ACCOUNTS
§ 2909. Audit reports.
(a) The Auditor shall file a written report covering the Auditor's audit with the state agency concerned, the Governor, the General Assembly, the Attorney General and the Director of the Office of Management and Budget. The Auditor may present special reports to the General Assembly for consideration and action.
(b) An audit report must include at least all of the following:
(1) Whether all expenditures have been for the purpose authorized in the relevant appropriation.
(2) Whether all receipts have been accounted for and paid into the State Treasury as required by law.
(3) All illegal or unbusinesslike practices.
(4) Recommendations for greater simplicity, accuracy, efficiency and economy.
(5) Data, information, and recommendations the Auditor considers necessary.
