Delaware Code Title 9. Counties § 4123. Department of Finance

(1) Audit the accounts of the county government.

(2) Countersign all warrants drawn by order of the county government for the payment of money.

(3) During January and July of each year, audit, inspect, and examine the books, accounts, papers, records, and dockets of the clerk of the peace, sheriff, recorder, register of wills, and other county officers and confirm the amount paid to the County in fees.

(4) Annually examine the books of all public institutions within the County that are supported wholly or in part by the County and issue a written report to the county government containing the result of such examination.

(5) Keep a record of accounts, in which shall be entered all items of expenditure, all warrants drawn, to whom made payable, and for what particular work or other cause.  All written contracts made by the county government shall be deposited in the Department’s custody and the Department shall enter all such contracts upon its records.

(6) Before countersigning any warrant, inquire into and carefully investigate.  To fulfill this duty, the Director of Finance may issue summons for the attendance of witnesses, compel the production of books and papers pertinent to the transaction, administer oaths and affirmations, and ascertain the truth of the transaction inquired into.

(7) Audit and mark “correct” all bills before allowance by the county government.  No bill shall be passed by the county government without such an endorsement by the Department.  If the Director refuses to allow any item of expenditure, to countersign any warrant, or to endorse any bill, the Director shall immediately transmit to the county government the Director’s reasons for refusal in writing.  The county government shall consider the Director’s reasons for refusal and may, by a vote of the majority of the elected officials of the county government, overrule the Director’s refusal.  If the Director’s refusal is overruled, the Director shall allow the expenditure and countersign the warrant, or endorse the bill in conformity with the judgment of the majority of the elected officials of the county government.

(8) Adopt and use a facsimile of the Director’s signature as provided by Chapter 54 of Title 29.