Delaware Code Title 7. Conservation § 4163. Duties of secretary-treasurer of tax ditch

(1) Keep accurate minutes of all meetings of the ditch managers and taxables, and such minutes shall be a part of the permanent records of the tax ditch;

(2) Prepare a complete financial statement at the end of each calendar year, including therein an itemized report of all funds received, all funds expended, all funds due from taxes not yet collected and all sums due and owing by the tax ditch, and this statement and the records of the secretary-treasurer shall be audited annually by 2 qualified persons and shall become part of the permanent records of the tax ditch;

(3) Provide for the safekeeping of any funds of the tax ditch which are placed in his or her custody;

(4) Attend all meetings of the ditch managers and taxables.