Delaware Code Title 22. Municipalities § 509. Moneys;  examination of accounts

All moneys of any authority, from whatever source derived, shall be paid to the treasurer of the authority.  The moneys shall be deposited in the first instance by the treasurer in 1 or more banks or trust companies in 1 or more special accounts.  The moneys in the accounts shall be paid out on the warrant or other order of the chairperson of the authority or of such other person or persons as the authority may authorize to execute such warrants or orders.  Every authority shall have at least an annual examination of its books, accounts and records by a certified public accountant.  A copy of such audit shall be delivered to the city creating the authority.  A concise financial statement shall be published annually at least once in a newspaper of general circulation in the city where the principal office of the authority is located.  If such publication is not made by the authority, the city shall publish such statement at the expense of the authority.  If the authority fails to make such an audit, then the auditor or accountant designated by the city may, from time to time, examine, at the expense of the authority, the accounts and books of the authority, including its receipts, disbursements, contracts, leases, sinking funds, investments and any other matters relating to its finances, operation and affairs.

The Attorney General of the State may examine the books, accounts and records of any authority.