Delaware Code Title 9. Counties § 3509. Annual audit, report meeting;  additional audits

(a) The County Auditor or designee thereof, or an entity identified by County Council must annually audit all funds received and expended by or on behalf of the NIDMA.  The audit results must be made electronically available to each owner of property and lessees thereof located in the NID, all county departments as determined by County Council, and the County Council within 6 months after the end of each fiscal year.

(b) The NIDMA must annually provide a report, in electronic format, including financial and programmatic information and a summary of the annual audit findings as required in subsection (a) of this section to the County and to all owners of property and lessees of property located in the NID, by no later than the annual meeting of the NIDMA, which must be held each year no later than February 28.

(c) In addition to the annual audit required under subsection (a) of this section, the County may require additional audits as the County Council, in consultation with the County Auditor or designee thereof, deems appropriate.